an ordinance enacting the aklan investment and incentives code

Republic of the Philippines

PROVINCE OF AKLAN

KALIBO, AKLAN

OFFICE OF THE SANGGUNIANG PANLALAWIGAN

EXCERPTS FROM THE MINUTES OF THE SECOND (2ND

) SPECIAL SESSION FOR CY 2008 OF THE SANGGUNIANG PANLALAWIGAN OF AKLAN (for the period 2007-2010) HELD ON DECEMBER 23, 2008 AT THE SANGGUNIANG PANLALAWIGAN SESSION HALL, PROVINCIAL CAPITOL, KALIBO, AKLAN.

PRESENT:

HONORABLE GABRIELLE V. CALIZO . . . Vice Governor, Presiding Officer HONORABLE DAISY S. BRIONES . . . SP Member-Eastern District HONORABLE PLARIDEL M. MORANIA . . . SP Member-Eastern District HONORABLE RODSON F. MAYOR . . . SP Member-Eastern District HONORABLE SELWYN C. IBARRETA . . . SP Member-Western District HONORABLE PEDRO M. GARCIA . . . SP Member-Western District HONORABLE JOSE S. YAP . . . SP Member-Western District HONORABLE GERICK M. TEMPLONUEVO . . . SP Member-Western District HONORABLE RAMON S. GELITO . . . SP Member-Western District HONORABLE WILBERT ARIEL I. IGOY . . . SP Member, PCL President HONORABLE TEODY M. MASANGYA, SR. . . . SP Member, ABC President HONORABLE JUN REY I. TORDECILLAS . . . SP Member, SK President

ABSENT:

HONORABLE JEAN O. RODRIGUEZ . . . SP Member-Eastern District HONORABLE NEMESIO P. NERON . . . SP Member-Eastern District

ALSO PRESENT:

DR. EMMA T. CORTES . . . Provincial Health Officer II - PHO DR. PAUL L. MACAHILAS . . . Chief of Hospital II-DRSTMH MS. MA. VICTORIA A. SALIDO . . . Provincial Accountant-PACCO

MS. MARY GRACE P. MACAHILAS . . . Provincial Gov’t. Dept. Head- PBO MS. SUZETTE F. PIOQUID . . . OIC-Provincial Treasurer-PTO

MS. ELMA S. MALBAS . . . Provincial Gov’t. Dept. Head-PSWDO ENGR. ROGER M. ESTO . . . PPDC-PPDO

MR. REX VICTOR B. CONSEMINO . . . Prov’l. Gov’t. Asst. Dept. Head-EEDD

GENERAL ORDINANCE NO. 2008-007

“AN ORDINANCE ENACTING THE AKLAN INVESTMENT AND INCENTIVES CODE”

Be it ordained by the Sangguniang Panlalawigan of the Province of Aklan in regular session assembled that:

Chapter I

Title, Declaration and Purpose

Section 1. Title. This Act shall be known as the “Aklan Investment and Incentives Code”.

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General Ord.. No. 2008-007

Sangguniang Panlalawigan

Kalibo, Aklan

December 23, 2008

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Section 2. Declaration of Policy. It is hereby declared a policy of the Provincial Government to attract investors, both local and foreign, by creating a good and favorable climate for investments and providing incentives for investments that will promote sustainable development, income generation and employment for the people of Aklan.

Section 3. Purpose, Intent and Objective. It is the Purpose, Intent and Objective of this Act:

a. To lay down the legal framework and mechanism for integrating the investment incentives laws of the national government with the local development initiatives;

b. To spread from the urban areas to undeveloped and underdeveloped areas of the province;

c. To promote the flow of investments, both local and foreign, into the province of Aklan, thus generating employment opportunities and providing linkages among industries in the province, the rest of the country, and the world;

d. To transform selected areas of Aklan into highly developed Agri-Industrial, Industrial, Commercial, Tourism, and Investment Centers through rationalized land use.

Chapter II

Definition of Terms

Section 4. Definition of Terms. For purposes of this Code, the following

definition of terms shall apply:

a. “Aklan Investment and Incentives Code (AIIC)” refers to the Aklan Investment and Incentives Code of 2009.

b. “BOI” refers to the Board of Investments, an agency under the Department of Trade and Industry

c. “Center” refers to the Aklan Investment and Promotion Center. d. “Board” refers to the Aklan Investment and Incentives Board. e. “Existing Firms” refers to those firms already existing and operating in

the province of Aklan at the time of the enactment of this Code. f. “Firms Under Expansion” refers to existing firms already engaged in

preferred investments which are expanding their operations pursuant to the seventeen (17) Municipal Comprehensive Land Use Plans/Municipal Zoning Ordinances pursuant to the preferred areas of investments as defined in the AIIC and as defined in Article 19 of the Omnibus Investments Code of 1987 (EO 226).

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g. “Firms Under Diversification” refers to existing firms that are investing

in, or diversifying to, preferred investments listed in Section 12 of this Code, pursuant to the seventeen (17) Municipal Comprehensive Land Use Plans/Municipal Zoning Ordinances.

h. “Foreign Investment” refers to an equity investment made by a non-Philippine national in the form of foreign exchange and/or assets actually transferred to the Philippines and duly registered with the Bangko Sentral ng Pilipinas which shall assess and appraise the value of such assets other than foreign exchange.

i. “Investment” means monetary value of intangible assets (e.g., patents, software) and tangible assets (e.g., real properties, buildings, factories, equipment, machinery) purchased/acquired, constructed or donated; cash (whether from owners’/partners’/incorporators’ equity, loans, donations or grants) used for or spent on legitimate business projects or activities to achieve economic gains and uplift the quality of life of the community where said projects are located

j. “National Laws” refers to the investment-related laws, such as, but not limited to:

EO 226 - Omnibus Investments Code of 1987

PD 957 - The Subdivisions and Condominium Buyers’ Protective Decree

PD 1096 - Adopting a National Building Code of the Philippines (NBCP) Thereby Revising Republic Act Numbered Sixty-Five Hundred Forty-One (R.A. No. 6541)

PD 1185 - Fire Code of the Philippines PD 1216 -Defining “Open Space” in Residential

Subdivisions and Amending Section 31 of Presidential Decree No. 957 Requiring Subdivision Owners to Provide Roads, Alleys, Sidewalks and Reserve Open Space for Parks or Recreational Use

RA 6969 - Toxic Chemical and Hazardous Waste Management Law

RA 6977 - Magna Carta for Small Enterprises of 1997 as amended by RA 8289 and further amended by RA 9051

RA 7042 - Foreign Investments Act of 1991 RA 7718 - Build-Operate-Transfer Law or BOT Law of

1994 RA 7844 - Export Development Act of 1994 RA 7916 - Special Economic Zone Act of 1995 RA 1586 - Environment Impact Statement System (EIS) RA 9003 - Solid Waste Management Act of 2000 RA 8749 - The Philippine Clean Air Act RA 9275 - Clean Water Act

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k. “PTWG” means Provincial Technical Working Group on Aklan Investment and Incentives Code.

l. “Pioneer Enterprises/Industries” shall mean a registered enterprise/industry as stated in Article 17 of the Omnibus Investments Code of 1987 which:

(1) is engaged in the manufacture, processing or production, and not merely in the assembly or packaging of goods, products, commodities or raw materials that have not been or are not being produced in Aklan on a commercial scale or

(2) which uses a design, formula, scheme, method, process or system of production or transformation of any element, substance or raw materials into another raw material or finished goods which is new and untried in Aklan or

(3) is engaged in the pursuit of tourism, agricultural, forestry and mining activities and/or services including the industrial aspects of food processing whenever appropriate, pre-determined by the Board in consultation with the appropriate Department, to be feasible and highly essential to the attainment of the provincial goal in relation to a declared specific national food and agricultural program for self-sufficiency and other social benefits of the project or

(4) produces non-conventional fuels or sources of energy in its production, manufacturing or processing operation: Provided, that the final product in any of the foregoing instances involves or will involve substantial use and processing of domestic raw materials, whenever available, taking into account the risks and magnitude of investment: Provided further that the foregoing definitions shall not in any way limit the rights and incentives granted to less-developed-area enterprises, as provided under Title V, Book 1 hereof.

m. “Non-Pioneer Enterprises/Industries” shall include all registered

enterprises/industries other than Pioneer Enterprises/Industries. n. “Light Industries Manufacturing” is a manufacturing activity that uses

moderate amount of partially processed materials to produce items; is usually less capital intensive than heavy industry, and is more consumer-oriented than business-oriented. Light industry facilities typically have less environmental impact than those associated with heavy industry, and zoning laws are more likely to permit light industry near residential areas.

o. “Preferred Investments” refers to investments listed in Section 12 of this Code and those that may hereinafter be identified by the Board.

p. “Business Plan” refers to a project profile in prescribed form which presents the marketing, technical, financial, organizational and socio-economic aspects of the project.

q. “Registered Enterprise” refers to any single proprietorship, partnership, cooperative, corporation, or other entity incorporated and/or organized and existing under Philippine laws that is registered with the Aklan Investment and Incentives Board and issued a Certificate of Registration for availment of benefits under this Code.

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Chapter III

The Aklan Investment and Incentives Board (AIIB)

Section 5. Aklan Investment and Incentives Board (AIIB). There shall be created an Aklan Investment and Incentives Board (AIIB) for the purpose of implementing the Aklan Investment and Incentives Code.

Section 6. Composition of the Aklan Investment and Incentives Board (AIIB).

Section 6.A. The Board shall be composed of the following:

1. Provincial Governor - Chairperson 2. Representative of the Commerce and Industry Sector - Co-Chairperson 3. Vice Governor - Vice Chairperson 4. Provincial Planning and Development Coordinator - Member 5. Chairperson, SP Committee on Trade and Industry - Member 6. DTI Provincial Director - Member 7. DENR PENRO - Member 8. One (1) representative (President or Any Officer) from the Real Estate

Business Sector duly accredited by the Sangguniang Panlalawigan - Member

9. One (1) representative (President or any officer) from the business organizations/Micro Small and Medium Enterprises duly accredited by the Sangguniang Panlalawigan - Member

10. One (1) representative (President or any officer) from the tourism organizations duly accredited by the Sangguniang Panlalawigan - Member

11. One (1) representative (President or any officer) from the agri-aqua business organizations duly accredited by the Sangguniang Panlalawigan - Member Section 6.B – Co-Chairperson. The Co-Chairperson shall be the President or any officer in the business

organizations, which must satisfy the following criteria:

1. Be a bona fide Aklan Chapter of a nationwide association of business organizations.

2. A member in good standing of such nationwide association for at least five years.

3. Demonstrated a track record of cooperation in joint projects with the provincial government for at least three years.

Should there be more than one qualified business organization the governor will convene said organizations to elect their representative to be the Co-Chairperson.

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Section 6.C – Sectoral Representatives. The four (4) private sector representatives shall be the President or

Chairperson or any officer designated by the concerned organizations thru a Board Resolution from each of the four organizations.

Should there be more than one accredited organization belonging to the groups stated in items 8, 9, 10 and 11 of Section 6. A, the Governor shall convene said organizations to elect their representative.

Any member of the Board except for the Chairman of the Board and the Co- Chairperson shall nominate an alternate.

Section 7. Meetings of the Board. The Board shall have a regular quarterly meeting on the fourth (4th) Monday of every quarter but the Chairperson may call for a Special Meeting whenever he/she deems it necessary.

The majority of the members of the AIIB shall constitute a quorum. In the absence of the Chairperson of the Board, the Vice Chairperson shall preside over the meeting of the Board, and in the absence of both the Chairperson and the Vice Chairperson, members of the board present constituting a quorum shall elected from among themselves the Acting Presiding Officer.

Section 8. Powers and Duties of the Aklan Investment and Incentives

Board (AIIB). The Board shall be responsible for the promotion of investments in the province of Aklan, exercise its powers and perform its duties and functions which shall be as follows:

a. Establish and oversee the Aklan Investment and Promotion Center; b. Issue Certificate of Registration; c. Implement the Code; d. Formulate the local investment priorities plan in consultation with the

stakeholders, every three years; e. Cancel, suspend and/or require refund of incentives granted to a registered

enterprise in the event any provision of this Code has been violated; f. Make arrangements with national government agencies and/or private

organizations for the purpose of promoting investments; g. Submit an Annual Report to the Sangguniang Panlalawigan copy furnished

the seventeen (17) Municipal Mayors and their respective Sangguniang Bayan;

h. Review the Code periodically or as the need arises, and recommend amendments to the Sangguniang Panlalawigan;

i. Exercise all powers necessary or incidental to achieve the purpose, intent and objective of this Code;

j. Prepare and submit its work plan and an annual budget to the Office of the Provincial Governor thru the Local Finance Committee for inclusion in the Executive Budget to be submitted by the Chief Executive to the Sangguniang Panlalawigan for approval.

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Chapter IV

Incentives for Investors Eligible Under National Laws

Section 9. Investors enjoying incentives under national laws and locating in

Aklan shall furnish a copy of its registration documents to the Board.

Chapter V

Incentives for Preferred Investments

This Chapter grants incentives to Investors issued Certificate of Eligibility by the Board.

Section 10. Incentives. Investments enjoying incentives under this Code

shall avail of business tax exemption/reduction based on the gross sales or revenues.

a. Pioneer Enterprises/Industries - 5 years exemption

a.1 New Enterprises Year Of Operation % of exemption First 100 Second Year 75 Third Year 50 Fourth Year 25 Fifth Year 20

a.2 Expanding Enterprises Year Of Operation % of exemption First 75 Second Year 50 Third Year 25 Fourth Year 20 Fifth Year 20

b. Non-Pioneering Enterprises - 3 years exemption

b.1 New Enterprises Year Of Operation % of exemption First Year 100 Second Year 75 Third Year 50

b.2 Expanding Enterprises Year Of Operation % of exemption First Year 75 Second Year 50 Third Year 25

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Section 11. Preferred Investments. - The incentives in Section 10 shall be available to those investing in projects under Preferred Investments listed in this Code such as, but not limited to:

1. Power and water generation 2. Shipping/shipbuilding 3. Medical/Wellness tourism 4. Retirement/community villages 5. Property and housing development 6. Information and communications technology 7. Research and development/education/training institutions 8. Forestry/agriculture/agri-aqua business processing 9. Hotels, resorts, restaurants and parks 10. Environmental treatment facilities 11. Light industries manufacturing

12. Handicraft and Furniture Industry 13. Hospitals

Section 11 A. Additional Preferred Investments. The Board may, if necessary, add new investments to the list. The bases for addition to the list found in this Code are (a) investment areas recommended by the LGUs not listed in Section 11; (b) any project that results in one or more of the following based on the assessment and evaluation of the Board;

1. High levels of employment; 2. High degree of added value to raw materials; 3. Linkages with local industries; and 4. Positive impact on the environment.

Section 11.B. Delisting of Preferred Investments. The Board may

remove any activity from the list of Preferred Investments under Section 11, or additions thereto under Section 11.A in the following cases:

1. The investment or activity does not attract investors within a

reasonable length of time or may result in an unfavorable business climate;

2. If the project is no longer compliant with the national laws,

specifically on environment.

Section 12: Exclusion. In no case shall incentives be granted to investments related to number games/gambling.

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Chapter VI

Other Incentives

Section 13. Non-Fiscal Incentives. Investors engaged in Preferred

Investments are eligible for the following non-fiscal incentives:

1. Assistance in securing local permits and licenses; 2. Assistance in identifying suitable business/factory sites; 3. Joint venture matching; 4. Access to financial and technical assistance programs of the

government; 5. Facilitate service from local utilities providers; 6. Assistance in manpower sourcing; and 7. Assistance in preparing the business plan.

Section 14. Tax Exemption from Business Taxes for Persons or Entities

Donating Real Property, Chattel or Cash to the Municipality. Persons or entities donating real property, chattel or cash, as accepted by the mayor with concurrence of the Sangguniang Bayan where their businesses are located for the municipality’s priority projects shall be entitled to tax exemption, which can be used to pay business tax obligations to the municipal government, provided however, said donors have no outstanding accountabilities with the concerned LGU. Priority projects contemplated herein include, but are not limited to, public infrastructure support, socialized housing projects, resort projects, public markets, bus terminals, health projects, educational institutions, scholarships, government centers, cemeteries, old houses, historical sites and sports facilities.

Land swapping and pure donations contemplated under Batas Pambansa Blg.

220, otherwise known as An Act Authorizing the Ministry of Human Settlements to Establish and Promulgate Different Levels of Standards and Technical Requirements for Economic and Socialized Housing Projects in Urban and Rural Areas from Those Provided Under Presidential Decrees No. 957, 1216, 1096 and 1185, are excluded from the coverage of this Section.

Section 15. Transferability of business tax exemption. Business Tax exemption earned under Section 14 shall be transferable in accordance to the following guidelines:

a) A tax exemption certificate shall be issued to the donor by the

municipality where the donated property is located. b) Donor may transfer the ownership and use of the tax exemption

certificate to any person, natural or juridical, for any consideration acceptable to said donor.

c) The issuing municipal LGU shall honor the transferred certificate in favor of the new owner/transferee.

d) Multiple transfers shall similarly be allowed, provided that the tax exemption value has not been totally consumed.

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Section 16. Basis of Business Tax Exemption. The amount of business

tax exemption shall be equivalent to 60% of the zonal valuation of the real property as determined by the Bureau of Internal Revenue.

Section 17. Rules of Donation. The following rules shall govern the implementation of Sections 15 and 16 of this Code:

1. For the determination of qualification under Section 14 of this Code, the prospective donor shall submit to the Board through the Center a Letter of Intent to Donate.

2. The Board shall determine whether or not the prospective donation qualifies for the tax exemption specified under Sections 15 and 16 of this Code. The Board shall endorse to the LGU the application for tax exemption.

3. The donor shall avail of the tax exemptions based on the zonal valuation within five (5) years from the date of approval by the LGU.

Chapter VII

Requirements, Application, and Approval Process

Section 18. Requirements. For firms to enjoy the incentives under this

Code, they must comply with the following:

a. Period for filing of applications. Applications for incentives under Chapters 4 and 5 may be filed before the start of construction or commencement of business operations but in no case later than six months after commencement of business operations.

b. Requirements common to Single Proprietorships, Partnerships, Corporations, and Cooperatives:

1) Three (3) copies of completed application form available in the Aklan

Investment and Promotion Center. 2) Business plan of the proposed investment (prescribed form available in

the Center). 3) A certified copy of the Certificate of the Business Name registered with

the Department of Trade and Industry (DTI) or the Securities and Exchange Commission (SEC) or the Cooperative Development Authority (CDA) or any registering agency.

4) A certification from the concerned Municipal Treasurer that the applicant has no outstanding obligation with the municipality.

5) Certificate of Registration if enjoying incentives under the national laws. 6) Approved Environment Compliance Certificate (ECC).

c. Additional requirements for Partnerships, Corporations, and Cooperatives:

1) Authority from the firm’s Board of Directors to apply for incentives. 2) Partnership or incorporation documents. 3) Cooperative Development Authority documents in the case of

cooperatives.

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Section 19. Application, Evaluation and Approval.

1. Period for filing of applications – Applications for incentives

must be filed within the period provided for in Section 18.a. 2. Venue for filing of applications – All applications for incentives

shall be filed with the Aklan Investment and Incentives Board through the Aklan Investment and Promotion Center.

3. Filing Fee – A non-refundable filing fee of Two Thousand Pesos (P2,000.00) shall be paid to the Provincial Treasurer.

4. Processing Time – The Board shall approve/disapprove the application within fifteen (15) working days from date of acceptance.

Section 20. Registration fee. The approved eligible enterprise shall pay to

the Provincial Treasurer a one-time non-refundable registration fee, as follows:

INVESTMENT COST REGISTRATION FEE P1.0 Million to 3.0 Million P 2,000.00 Over P3.0 Million – P10.0 Million P 4,000.00 Over P10.0 Million – P50.0 Million P 5,000.00 Over P50.0 Million – P500.0 Million P 6,000.00 Over P500.0 Million – P1.0 B P 8,000.00 Over P1.0 B P10,000.00

Section 21. Certificate of Registration. A registered enterprise under this Code shall be issued a Certificate of Registration with the signature of the Chairperson and/or such other officer as the Board may designate for the purpose. The Certificate shall be in such form and style as the Board may determine and shall state among others, the following:

1) The name of the enterprise and date of issuance. 2) The area of investments that the enterprise will engage in and

incentives available. 3) Such terms and conditions to be complied with by the enterprise to

continue to qualify for incentives during the period granted in its Certificate of Registration.

Section 22. Submission of Reports and Other Documents. Every

Registered Enterprise availing of incentives under this Code, shall submit to the Board through the Center the following reports and/or documents within the time prescribed, as follows:

1) Amendments, if any, of Articles of Incorporation, By-Laws, or

Articles of Partnership, or Articles of Cooperation, within thirty (30) calendar days from the date of approval of said amendments by the Securities and Exchange Commission (SEC) or the Cooperative Development Authority (CDA) or any registering agency.

2) Any change in the composition of company’s Board of Directors within thirty (30) calendar days.

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3) Report on alien officers and/or employees within thirty (30) calendar days from the date of registration as an Eligible Enterprise, or from the appointment of the aliens/replacements, with the added requirement that the alien officers and/or employees are registered as such with the Bureau of Immigration and Deportation (BID) and with the Department of Labor and Employment (DOLE).

4) Report on employment of bona fide residents of Aklan within thirty (30) calendar days from the date of registration as Eligible Enterprise and/or from the appointment of their replacements.

5) Audited Annual Financial Statements with Bureau of Internal Revenue (BIR) stamp acknowledging receipt within thirty (30) calendar days after submission, but not later than thirty (30) calendar days after the deadline of filing such audited statements with the BIR.

Chapter VIII

Appropriations

Section 23. Appropriations. The Board shall submit to the Office of the Provincial Governor thru the Local Finance Committee the annual budgetary requirements necessary for the implementation of this Code.

Section 24. Trade and Investment Promotions Fund. a. The province shall allocate funds yearly from any Local Development Fund

of the province based on the budget submitted by the Board. The fund shall be used for investment development and promotion activities of the province in support of this Code, such as preparation of investment collaterals, investment missions, investments matching, briefings, bench marking missions, etc.

b. The amount of ONE MILLION PESOS (P1,000.000.00) is hereby

appropriated from the 20% IRA Development Fund for the initial implementation of this code. Section 25. All fees collected under this Code shall be shared by the following:

Province - 25%

Concerned Municipality - 15% Barangay where the business is located - 15% Aklan Investment & Incentives Board - 20%

Special Training Fund for Aklanon Workforce - 25%

Share of the Aklan Investment & Incentives Board and the Special Training Fund for Aklanon Workforce shall be deposited in a trust fund set-up and maintained for said purpose.

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Chapter IX

Miscellaneous Provisions

Section 26. Visitorial Power of the Board. The Board is hereby

empowered and is authorized to conduct an ocular inspection of the premises and examination of the books and business activities of any enterprise, registered or applying for registration as eligible enterprise, provided that such inspection or examination is done during office hours.

Chapter X

Final Provisions

Section 27. Sanctions for Late Submission of Reportorial Requirements. For late submission of the reportorial requirements, every Registered Eligible Enterprise shall be fined as follows:

First Violation – P2,000.00 basic fine plus P50.00 per day of delay from due date of report.

Second Violation – P3,000.00 basic fine plus P75.00 per day of delay. Third Violation and subsequent violations – P4,000.00 basic fine plus

P100.00 per day of delay.

Section 28. Penal Clause. Any violation of the provisions of this Code, existing laws, ordinances, rules and regulations shall be ground for the cancellation or revocation of the Certificate of Registration of the business and the withdrawal of all incentives granted under this Code. All fees and charges previously unpaid because of the exemption shall become due and demandable.

The Certificate of Registration may also be cancelled or revoked

due to failure to commence actual project development within one (1) year from registration under this Code and/or failure to complete the project within the period stated in the application.

The revocation shall become effective on the 16th day from receipt

of a formal written notice to that effect. Section 29. Motion for Reconsideration. The applicant adversely affected by a decision of the Board may file a motion for reconsideration within 15 days from receipt thereof, otherwise, the decision shall become final and executory. The Board shall decide the motion within thirty (30) days from receipt of the same which decision shall be final and executory.

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Section 30. Separability Clause. If, for any reason/s, any part or provision of this Code shall be held to be unconstitutional or invalid, other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect.

Section 31. Repealing Clause. All ordinances, orders, resolutions inconsistent with the provisions of this Code are deemed modified, amended or repealed.

Section 32. Effectivity. This Code shall take effect after its publication once a week for three (3) consecutive weeks in a local newspaper with general circulation in the Province of Aklan.

ENACTED, DECEMBER 23, 2008.

I HEREBY CERTIFY to the correctness of the foregoing ordinance.

(SGD)ODON S. BANDIOLA Secretary to the Sanggunian ATTESTED:

(SGD) GABRIELLE V. CALIZO Vice Governor/Presiding Officer APPROVED: (SGD)CARLITO S. MARQUEZ Provincial Governor