Fire Code of the Philippines Ebook - SafetySignsPH.com Fire Code of the Philippines eBook - SafetySignsPH | Page 445

A. Fees to be charged for the issuance of certificates, permits and licenses as
provided for in Section 7 of RA 9514;
B. One-tenth of one per centum (0.10%) of the verified estimated value of
buildings or structures to be erected, from the owner thereof, but not to
exceed fifty thousand (PhP 50,000.00) pesos, at least fifty per centum
(50%) to be paid prior to the issuance of the building permit, and the
balance, after final inspection and prior to the issuance of the use and
occupancy permit;
C. One-hundredth of one per centum (0.01%) of the assessed value of
buildings or structures annually payable upon payment of the real estate
tax, except on structures used as single family dwellings;
D. Two per centum (2%) of all premiums, excluding re-insurance premiums for
the sale of fire, earthquake and explosion hazard insurance collected by
companies, persons or agents licensed to sell such insurances in the
Philippines;
E. Two per centum (2%) of gross sales of companies, persons or agents
selling fire fighting equipment, appliances or devices, including hazard
detection and warning systems; and
F. Two per centum (2%) of the service fees received from fire, earthquake,
and explosion hazard reinsurance surveys and post loss service of
insurance adjustment companies doing business in the Philippines directly
through agents.
SECTION 12.0.0.2
FIRE CODE REVENUES
A. The classification of Fire Code revenues and rates are prescribed in the
following schedule:
1.
Fire Code Construction Tax. Tax prescribed in Section 12.0.0.1(B) of
this IRR.
2. Fire Code Realty Tax. Tax prescribed in Section 12.0.0.1(C) of this IRR.
3. Fire Code Premium Tax. Tax prescribed in Section 12.0.0.1 (D) of this
IRR.
4. Fire Code Sales Tax. Tax prescribed in Section 12.0.0.1 (E) of this IRR.
5. Fire Code Proceeds Tax. Tax prescribed in Section 12.0.0.1 (F) of this
IRR.
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