Tax Revenue - Permit Fees

14.156. Fees and Charges on commercial breeding of fighting cocks, cockfights and cockpits (4-01-03-010). This account is used to record fees charged on commercial breeding of fighting cocks, cockfights and cockpits.

14.157. Fees and Charges on places of recreation which charge admission fees (4-01-03-020). This account is used to record the fees charged on places of recreation which charge admission fees.

14.158. Fees and Charges on billboards, signboards, neon signs and outdoor advertisements (4-01-03-030). This account is used to record the fees charged on billboards, signboards, neon signs and outdoor advertisements.

Tax Revenue - Others

14.159. Share from Internal Revenue Collections (4-01-04-010). This account is used to record the share of barangays from national internal revenue collections.

14.160. Other Taxes (4-01-04-990). This account is used to record all other taxes levied not falling under any of the specific tax accounts imposed by the barangay. This account shall be closed to the Revenue and Expense Summary account.

Tax Revenue - Fines and Penalties

14.161. Tax Revenue - Fines and Penalties- Property (4-01-05-010). This account is used to record the share of the barangay from fines and penalties charged in relation to the collection of real property taxes. This account shall be closed to the Revenue and Expense Summary account.

14.162. Tax Revenue - Fines and Penalties- Goods and Services (4-01-05-020). This account is used to record all fines and penalties charged in relation to the collection of business taxes and sand and gravel tax. This account shall be closed to the Revenue and Expense Summary account.

14.163. Tax Revenue - Fines and Penalties - Others (4-01-05-030). This account is used to record all fines and penalties imposed on the collection of taxes classified as other taxes. This account shall be closed to the Revenue and Expense Summary account.

Service Income

14.164. Garbage Fees (4-01-06-010). This account is used to record fees collected for the collection and disposal of wastes/garbage, and other environmental and sanitation services.

Assistance and Subsidy

14.165. Subsidy from National Government (4-02-01-010). This account is used to record cash received from the National Government without specific payee. This account shall be closed to the Revenue and Expense Summary account.

14.166. Subsidy from Local Government Units (4-02-01-020). This account is used to record the amount of funds/assets transferred from other LGUs (Province, City, Municipality or Barangay) to the barangay. This account shall be closed to the Revenue and Expense Summary account.



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