Baguio grants tax waiver to delinquent businesses

BAGUIO CITY – The City Council has approved Ordinance 68-2025, granting a one-time, six-month waiver on surcharges and interest for delinquent business taxpayers with outstanding obligations as of December 31, 2024.

The measure, approved on third and final reading and signed by the mayor on September 26, 2025, aims to help struggling businesses recover from financial setbacks while boosting the city’s revenue collection.

Under the ordinance, business owners with delinquent accounts will receive a 100 percent waiver on surcharges and interest accrued until December 31, 2024, provided they pay the principal tax within the relief period.

The waiver applies only to the principal amount and only during the fixed timeframe.

The tax relief period runs for six months starting September 26, 2025.

Payments may be made in full or through installment arrangements with the City Treasury Office.

Taxpayers who fail to settle their dues within the six-month window will automatically lose the privilege, and all waived interests and surcharges will be reinstated without further notice.

Those who avail of the program will be allowed to renew their business permits and continue operations, as long as they comply with the payment terms.

The ordinance clarifies that the relief does not cover businesses already bound by existing compromise agreements with the city government.

City officials said the program is intended to ease the financial burden on business owners while recovering uncollected revenues that have accumulated over the years.