PGLU Grants Real Property Tax Prompt Payment Extension

April 5, 2020 Provincial

By virtue of Resolution No. 363-2020, the Provincial Government of La Union granted the extension of 10% discount for prompt payment on real property tax and waiving of 2% interest for late payment until April 30, 2020 which originally expires on March 31, 2020.
The resolution was based on the declaration of Enhanced Community Quarantine in Luzon by President Rodrigo R. Duterte on March 16, 2020 due to Coronavirus Disease 2019 (COVID-19) resulting to people not being able to pay their real property taxes as scheduled.
The resolution was passed in accordance to the Local Government Code of 1991 allowing the Sanggunian concerned to prescribe an extension of payment and grant a discount not exceeding 20% of the annual tax due.
The 2017 Revenue Code of the Province of La Union also provides that in the province, 10% discount shall be given to prompt payments and 20% discount for advanced payments. Prompt payment is defined as when a taxpayer pays within the prescribed schedule of payment while advance payment is when a taxpayer pays before the prescribed schedule of payment.
The said resolution was also supported by the declaration of State of Calamity throughout the Philippines due to COVID-19 by President Duterte and Sangguniang Panlalawigan Resolution No. 362-2020 likewise declaring a State of Calamity in the province due to COVID-19 allowing the Sangguniang Panlalawigan to grant the aforementioned adjustments.
With the projected end of the enhanced community quarantine in Luzon on April 12, 2020, this move is expected to contribute to the coping of the people with the challenges brought about by the COVID-19 pandemic.