No BIR TIN Receipts Issued by HOA/None Submission of Updated Requirements to HLURB

Sa isa pong sa liham na ipinadala ng pamunuan ng aming asosasyon ay nabanggit po ang mga sumusunod, bilang katugunan sa paglikom nila ng monthly dues at pangongolekta nito ng wala kaukulang BIR TIN sa mga resibo.

"Na tungkol naman sa sinasabing hindi updated ang by-laws ng association, hindi lang nagkaroon ng yearly report magmula noong nairegister ito noon August 27, 1999 with Registry No. 04-111 na kung saan ay si Mr. (Blank) pa ang Presidente at ang Secretary ay ang kasalukuyang Presidente na si Mrs. (Space) kaya lumaki ng lumaki ang penalty ng association sa HLURB. Sa kasalukuyan, inaayos ng pamunuan ang reportorial requirements ng HLURB".

Nais po sana naming malaman:

1. Sa ganitong sitwasyon, legal po ba ang aming asosasyon at puede po ba silang mangolekta?

2. Kung makatarungan po ba ang pagpapaskil ng mga pangalan ng mga delingkwenteng miyembro sa harap ng gate ng subdibisyon?

3. Nararapat po ba o dapat obligahin ang mga miyembro na pagbayarin maski ganito po ang kalagayan ng asosasyon?

4. May karapatan po bang magbigay ng amnesty ang mga opisyal sa mga piling miyembro lamang ng asosasyon?

5. Kung illegal po ang ginagawang pangongolekta may karapatan po ba ang mga nagbabayad na obligahin ang pamunuan na mag refund ng kanilang nasingil kung hindi nila mapatunayan o hindi sila makapaglabas ng mga legal na dokumento kung saan ginamit ang mga nakokolekta nila?

6. Puede din po bang itigil pagbabayad hangga't hindi isinasaayos ang mga papeles ng asosasyon?


7. Saan po kami puedeng makipag ugnayan? Sa ngayon po ay ayaw maglabas ng dokumento ng asosasyon sa kadahilanang member in good standing lang daw po ang puedeng bigyan. Tama din po ba ito?

Salamat po,

1) as long as the certification from hlurb has not been revoked, the association is still deemed to exist and can collect dues

2) that is a gray area. it can be considered defamatory and libelous.

3) the obligation still exists.

4) that has to be a decision by at least the board of directors which may be questioned during the general membership meeting.

your remedy is to challenge the board at the hlurb, and even better, to defeat them at the next election.

Anu-ano po ba ang maaring maging dahilan upang ma revoke ang isang HOA certification?

you cannot win an election? you can read about rights here: http://hlurb.gov.ph/uploads/laws-issuances/RA%209904_MagnaCartaforHOA.pdf

if you can get 2/3 of the membership to sign a petition, then the board will be dissolved.

In Reference to RA 9904:

CHAPTER V
FINAL PROVISIONS

SEC, 22, Prohibited Acts, -It shall be prohibited for any person:

(h) To unreasonably fail to comply with Section 17 of this Act; or
(i) To violate any other provision of this Act.

SEC. 23. Penalties and Sanctions. -Any person who, intentionally or by gross negligence, violates any provision of this Act, fails to perform his/her functions under this Act and/or violates the rights of the members, shall be punished with a fine of not less than Five thousand pesos (Php5,OOO.OO) but not more than Fifty thousand pesos (Php50,OOO.OO) and permanent disqualification from being elected or appointed as member of the board, officer or employee of the association, without prejudice to being charged before a regular court for violations of the provisions of the Revised Penal Code, Civil Code and other pertinent laws.


SEC. 17. Financial and Other Records.· -The homeowners' association is enjoined to observe the following, with regard to its funds, financial and other records:

(a) The association or its managing agent shall keep financial and other records sufficiently detailed to enable the association to fully declare to each member the true statement of its financial status. All financial and other records of the association including, but not limited to, checks, bank records and invoices, in whatever form these are kept, are the property of the association. Each association's managing agent shall turn over all original books and records to the association immediately upon termination of the management relationship with the association, or upon such other demand as is made by the board. An association's managing agent is entitled to keep association records. All records which the managing agent has turned over to the association shall be made reasonably available for the examination and copying by the managing agent;

(b) All records involving the affairs of the association shall be available for examination by all owners, holders of mortgages on the lots, and their respective authorized agents upon reasonable advanced notice, during normal working hours at the office of the association: Provided, That holders of mortgages on lots may have access to the information about the property held in mortgage with the written consent of the registered owner;

(c) A financial statement of the association shall be prepared annually by an auditor, the treasurer and/or an independent certified public accountant within ninety (90) days from the end of the accounting period to be posted in the association office, bulletin boards, or other conspicuous places within the subdivision/village, and to be submitted to the HLURB; and

(d) The funds of the association shall be kept in accounts in the name of the association and shall not be joined with the funds of any other association, or any person responsible for the custody of such funds.

Clearly, the association by its own admission has violated the law and should be punish.