Ord. 638 S 2008 MALAYBALAY CITY INVESTMENT CODE.doc

8/10/2019 Ord. 638 S 2008 MALAYBALAY CITY INVESTMENT CODE.doc

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Republic of the Philippines

Province of Bukidnon

CITY OF MALAYBALAY

* * *

Office of the !n""uni!n" P!nlun"sod

#$C#RPT FROM T%# MI&'T# OF T%# ()T% R#'LAR #IO& FOR CY +,,- OF

T%# FO'RT% A&'&IA& PA&L'&O. OF T%# CITY OF MALAYBALAY/

B'0I.&O&/ %#L. AT T%# P #IO& %ALL O& &O1#MB#R 2/ +,,-

PR##&T3 %on4 Cit5 Councilor 1ictor P4 Alde"uer

%on4 Cit5 Councilor M!nuel L4 .inl!5!n

%on4 Cit5 Councilor Melchor P4 M!r!6!r!/ Te6por!r5 Pre7

sidin" Officer

%on4 Cit5 Councilor A6!do C4 #str!d!

%on4 Cit5 Councilor Auror! F4 .eticio

%on4 Cit5 Councilor Cl!rit! C4 C!rb!8!l

%on4 Cit5 Councilor lorio .4 !8ul"! %on4 Cit5 Councilor &iko P4Alde"uer

AB#&T 3 %on4 Cit5 1ice M!5or I"n!cio 94 :ubiri ;Offici!l Businessed non7convention!l sources of ener"5

or uses or converts to co!l or other non7convention!l fuels

or sources of ener"5 in its production/ 6!nuf!cturin" or

processin" oper!tionsH provided/ th!t involves subst!nti!l

use !nd processin" of do6estic r!@ 6!teri!ls/ @henever

!v!il!bleH t!kin" into !ccount the risks !nd 6!"nitude ofinvest6entH provided further/ th!t the fore"oin" definitions

sh!ll not in !n5@!5 li6it the benefits !nd incentives

"r!nted to less7developed !re! enterprises4

Section 1( Non=Pionee* Ente*#*i'e? h!ll include !ll re"istered

producer enterprises other th!n pioneer enterprises4


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Section 1 Pi!i##ine N)tion)! 7 h!ll 6e!n ! citi>en of the

Philippines or ! do6estic p!rtnership or !ssoci!tion

@holl57o@ned b5 citi>ens of the PhilippinesH or !

corpor!tion or"!ni>ed under the l!@s of the

Philippines of @hich !t le!st J, of the c!pit!l stockoutst!ndin" !nd entitled to vote is o@ned !nd held b5

citi>ens of the PhilippinesH or ! trustee of funds for

pension or other e6plo5ee retire6ent or sep!r!tion

benefits/ @here the trustee is ! Philippine n!tion!l

!nd !t le!st J, of the fund @ill !ccrue to the

benefit of the !fore6entionedH Provided / th!t @here !

corpor!tion !nd its non7Filipino stockholders o@n

stock in ! re"istered enterprise/ !t le!st J, of the

c!pit!l stock outst!ndin" !nd entitled to vote of both

corpor!tion 6ust be o@ned !nd held b5 the citi>ens of

the Philippines !nd !t le!st J, of the 6e6bers of the

Bo!rd of .irectors of both corpor!tion 6ust beciti>ens of the Philippines in order th!t the

corpor!tion sh!ll be considered ! Philippine n!tion!l4

Section 16 P*e+e**e/ o+ In&e't0ent ? h!ll 6e!n the econo6ic

!ctivities or pro8ect decl!red !s such under Ch!pter

I1 ec4 ++ of this Code4

Section 15> ?onin7 O*/in)nce? h!ll 6e!n the le"!l tr!nsl!tion of

the Co6prehensive L!nd 'se Pl!n ;CL'P< of ! Loc!l

overn6ent 'nit4

Section 18 En&i*on0ent)!!, F*ien/!, P*o%ect'? Those pro8ects not

enu6er!ted in Presidenti!l .ecree &o E-JH

Presidenti!l Procl!6!tion &o4 +2J/ K- !nd

Procl!6!tion +2J of &!tion!l #nviron6ent!l Protection

Council Office Circul!r &o4 (/ eries of K-(4

Section 1 En&i*on0ent)!!, C*itic)! P*o%ect'? Those pro8ects th!t

!re enu6er!ted in Presidenti!l .ecree &o E-JH

Presidenti!l Procl!6!tion &o4 +2J/ K- !nd

Procl!6!tion +2J of &!tion!l #nviron6ent!l

Protection Council/ Office Circul!r &o4 (/ eries of

K-(?Procl!i6in" cert!in !re!s !nd t5pes of pro8ects !s

#nviron6ent!ll5 Critic!l !nd @ithin the scope of the

#nviron6ent!l I6p!ct t!te6ent 5ste6 est!blished4

CHAPTER III THE MALAYBALAY CITY INVESTMENT PROMOTION BOARD

Section ": Te M)!),$)!), Cit, In&e't0ent P*o0otion Bo)*/ MCIPS4?

h!ll i6ple6ent provisions of this Code4

Section "1 Co0#o'ition o+ Bo)*/? The M!l!5b!l!5 Cit5 Invest6ent

Pro6otion Bo!rd ;MCIPB< sh!ll be co6posed of the

follo@in" offici!ls3

!< Cit5 M!5or !s Ch!ir6!n

b< P Ch!ir on Tr!de/ Co66erce Industr5 !s Co7Ch!irc< P Ch!ir on Fin!nce !nd Appropri!tion

d< Cit5 Pl!nnin" !nd .evelop6ent Coordin!tor

e< Cit5 Assessor

f< President of the M!l!5b!l!5 Cit5 Business Club !s Co7ch!ir

"< .TI Provinci!l .irector

h< Civil ociet5 G &O Represent!tive


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i< Civil ociet5 G &O Represent!tive

8< Civil ociet5 G &O Represent!tive

k< Licensin" .ivision Chief ? Cit5 M!5ors Office

l< Touris6 !nd Invest6ent .ivision Chief ? Cit5 M!5ors Office

6< Cit5 #nviron6ent !nd &!tur!l Resources officern< Cit5 A"riculturist

o< Ac!de6e

The identific!tion of the C G &O Represent!tive ;onl5 those

@ho h!ve !ccredit!tion fro6 the cit5< !nd the Ac!de6e @ill "o

throu"h ! selection process to be conducted b5 the Bo!rd for

reco66end!tion to the LC# for !pprov!l4

Section "" D;tie' )n/ F;nction' o+ te Bo)*/? The M!l!5b!l!5 Cit5

Invest6ent Bo!rd sh!ll h!ve the follo@in" duties !nd

functions3

!< Pro6ul"!te rules !nd re"ul!tions to i6ple6ent the intent

!nd provision of the codeH

b< Approve or dis!pprove !ll !pplic!tion for re"istr!tion

b!sed on ection +J !nd i6pose such ter6s !nd conditions

!s it 6!5 dee6 necess!r5 to pro6ote the ob8ectives b!sed

on ec4 +E of this Code4

c< Periodic!ll5 check !nd verif5 the co6pli!nce of re"istered

enterprises @ith the relev!nt provisions of this code/

@ith the rules !nd re"ul!tions pro6ul"!ted under this code

@ith the ter6s !nd conditions of re"istr!tionH

p!rticul!rl5 @ith re"!rds to the hirin" of loc!l

residents/ !dherence to l!bor l!@s/ rules !nd re"ul!tions/

sourcin" of r!@ 6!teri!ls fro6 loc!l f!r6ers/

6!nuf!cturers !nd producers !nd the protection of the

environ6ent4

d< After due notice/ c!ncel the re"istr!tion or suspend the

en8o56ent of incentives or benefits of !n5 re"istered

enterprise for3 < f!ilure to 6!int!in the criteri!

reDuired b5 this Code for re"istr!tion @ith the Bo!rd/ or

;+< for viol!tion of !n5 provisions of this code/ of the

i6ple6entin" rules !nd re"ul!tions issued under this code

!nd of the ter6s !nd conditions of re"istr!tionH

e< The Bo!rd @ill develop eli"ibilit5 reDuire6ents !nd

criteri! for Invest6ents incentives4

f< Periodic!ll5 revie@ the list of M!l!5b!l!5 Cit5 Invest6ent

Priorities ;MCIP< @ith the po@er to includeGeclude other

Pro8ect #cono6ic Activities listed under Ch!pter I1 of

this Code4 The Bo!rd @ill co6e up @ith ! ne@ or ! revised

ne"!tive list @henever dee6ed necess!r54

"< ener!ll5/ eercise !ll the functions !nd po@ers necess!r5

to or incident!l to the !tt!ch6ent of the ob8ectives ofthis CodeH

h< The Bo!rd @ill !dvoc!te L!nd B!nkin" for est!blish6ent of

econo6ic >ones ;co66erci!l !nd industri!l pro8ects


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Section "3 Meetin7' )n/ @;o*;0'? The Bo!rd sh!ll 6eet !s often !s

necess!r5 on ! d!5 !nd pl!ce it 6!5 fi4 The presence

of ! 6!8orit5 of its 6e6bers sh!ll constitute Duoru6

!nd ! 6!8orit5 of the Duoru6 in ! 6eetin" v!lidl5 held

sh!ll be reDuired for the Bo!rd to eercise its po@ers!nd perfor6 its functions4

CHAPTER IV PREFERRED AREA OF INVESTMENT

Section "( In&e't0ent P*io*itie' P!)n ? A list of priorit5

invest6ent !re!sG!ctivities sh!ll be prep!red !nd

dr!@n up b5 the Bo!rd/ @hich sh!ll include !nd

cont!in3

!< The specific !ctivities !nd "eneric c!te"ories of econo6ic

!ctivit5 @herein invest6ents !re to be encour!"ed !nd the

correspondin" products !nd co66odities to be "ro@n/processed or 6!nuf!ctured pursu!nt thereto for the

do6estic or eport 6!rketH

b< pecific public utilities @hich c!n Du!lif5 for incentives

under this Ordin!nce !nd @hich sh!ll be supported b5

studies of eistin" !nd prospective re"ion!l de6!nds for

the services of such public utilities in the li"ht of the

level !nd structure of inco6e/ production/ tr!de/ prices

!nd relev!nt econo6ic !nd technic!l f!ctors of the

re"ions !s @ell !s the eistin" f!cilities to product such

servicesH

c< pecific !ctivities @here the potenti!l for utili>!tion of

indi"enous non7petroleu6 b!sed fuels or sources of ener"5

c!n best be pro6oted ecept @ood7b!sed !nd co!l7fired

po@er "ener!tin" pl!ntsH

d< All other environ6ent!ll5 friendl5 pro8ectsH !nd

e< uch other infor6!tion/ !n!l5ses/ d!t!/ "uidelines or

criteri! !s the Bo!rd 6!5 dee6 !ppropri!te4

The identifiedGfor6ul!ted Invest6ent Priorities Pl!n ;IPP< 6!5

be revised 5e!rl5 for 6!i6u6 fleibilit5 !s the GBo!rd 6!5 dee6 it

necess!r54

Section " P*o%ect' not Acce#t)$!e7 All environ6ent!ll5 critic!l

pro8ects !s defined in ec4 K !nd those included in

the &e"!tive List4

CHAPTER V - REGISTRATION OF ENTERPRISES

Section "6 Gene*)! C*ite*i) Fo* A!! Ente*#*i'e'?#istin" business

enterprises !nd ne@ investors @ho intend to !v!il of

the incentive provided in this Code 6ust 6eet the

follo@in" criteri!3

A4 The investors princip!l production f!cilit5 @ill be loc!ted

@ithin the territori!l 8urisdiction of the cit5/ provided3


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!4 The investors 6ust be ! ne@ business sole proprietorship/

corpor!tion or p!rtnership/ dul5 re"istered @ith the

ecurities !nd #ch!n"e Co66issionH if ! sin"le

proprietorship/ it 6ust be dul5 re"istered @ith the

.ep!rt6ent of tr!de !nd Industr5H !nd 6ust h!ve itsprincip!l office loc!ted @ithin the Cit5/ @ith !

Cooper!tive/ it 6ust be re"istered @ith the C.AH

!4+ The investors 6ust en"!"e in !ctivities 6entioned in IPAs

list !tt!ched to of this Code includin" enterprises

re"istered !nd certified b5 the Bo!rd of Invest6ents !s

Pioneer !nd &on7Pioneer4

!4( The &e@ #nterprise 6ust h!ve ! tot!l business !sset of !t

le!st Three Million Pesos ; Php (/,,,/,,,4,, TOTAL

B'I A#T< !s defined to include current !nd fied

!ssets !nd to her resources intended to or to be utili>edb5/ the re"istered enterprise in the oper!tion !nd

6!inten!nce of its business ecludin" l!nd4

B4 #li"ible eistin" enterprises !re those @hose princip!l

production f!cilities !re !lre!d5 loc!ted @ithin the territori!l

8urisdiction of the cit5 !nd @hose proposed

ep!nsionGdiversific!tion should princip!ll5 be loc!ted @ithin

the territori!l 8urisdiction of the Cit5/ provided the53

b4 Put7up ! business ;BRA&C%< office @ithin the territori!l

8urisdiction of the Cit5H

b4+ 'ndert!ke ep!nsion of the eistin" production c!p!cit5 or

construction of ! ne@ buildin" !nd other civil @orks for

the inst!ll!tion of ne@ 6!chiner5 !nd eDuip6ent or

i6prove6ents thereof @hich @ill result in !n incre!sed

production c!p!cit5 of +E or ; refer to ec4 -


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b4 Copies of3 for

< P!rtnership !nd Corpor!tion ? #C Certific!te of

Re"istr!tion/ Articles of Incorpor!tion !nd B57 L!@s

+< in"le Proprietorship ? Certific!te of Business &!6eRe"istr!tion issued b5 .TI

(< Fir6s Re"istered @ith BOI ? BOI Certific!te of

Re"istr!tion

2< Cooper!tive ? C.A Re"istr!tion !nd Certific!te of

ood t!ndin"

c4 For corpor!tion !nd cooper!tives/ ! resolution of the

!pplic!nts Bo!rd of .irectors !uthori>in" the filin" of

!pplic!tion is reDuiredH

d4 List of .irectors !nd other princip!l officers !nd their

respective n!tion!lities !nd current !ddresses !s

certified b5 the Corpor!te ecret!r5 !nd/ ! certific!tion

b5 the corpor!te secret!r5 th!t the 6ini6u6 nu6ber of

directors reDuired to the Philippine n!tion!ls h!ve been

co6pliedH

e4 #nviron6ent!l Co6pli!nce Certific!te fro6 .#&R @hen

!pplic!bleH

f4 Infor6!tion on the !pplic!nts technic!l/ fin!nci!l/

6!rketin" !nd 6!n!"e6ent c!p!bilit5 !nd co6petence to

undert!ke the proposed pro8ect or business includin"

pro6otion!l coll!ter!ls if !n54

Section "8 Re7i't*)tion Fee? Once !pplic!tion is !pproved b5 the

Bo!rd/ the enterprise sh!ll p!5 the re"istr!tion fee

scheduled !s follo@s3

Php ,/,,,4,, for (M to EM invest6entsH

Php /E,,4,, for 6ore th!n EM to +,M invest6entsH

Php (/,,,4,, for 6ore th!n +,M to +EM invest6entsH

Php E/,,,4,, for 6ore th!n +EM to (,M invest6entsH

Php (,/,,,4,, for 6ore th!n (,M invest6ents4

CHAPTER VI - RIGHTS AND OBLIGATIONS OF THE CITY GOVERNMENT AND

THE INVESTORS

Section " Ri7t' )n/ O$!i7)tion' o+ te Cit, Go&e*n0ent 7 To

enh!nce investor confidence in the incentives pro"r!6/

the Cit5 overn6ent throu"h the M!l!5b!l!5 Cit5

Invest6ent Pro6otion Bo!rd sh!ll3

!< Cle!rl5 publish the econo6ic priorities of the cit5/

includin" t!r"et invest6ent !re!s !nd the "ener!l

conditions !pplic!ble to inco6in" direct priv!te

invest6ent !nd 6!int!in ! eo"r!phic Infor6!tion 5ste6d!t!b!se of cost fund!6ent!ls !nd other relev!nt

infor6!tion to prospective investorsH

b< Cle!rl5 co66unic!te invest6ent ev!lu!tion/ criteri! !nd

procedures to enh!nce tr!nsp!renc5 in the incentives

"r!ntin" processH


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c< In the for6ul!tion or 6odific!tion of policies !nd

ordin!nces th!t effect invest6ents/ t!ke the fullest

possible !ccount of the need of the investors for

st!bilit5/ "ro@th !nd profit in their oper!tionsH

d< #nsure strict i6ple6ent!tion of conditions in invest6ent

pro8ects est!blished !nd !ccepted in the o@nership !nd

6!n!"e6ent structure of the enterpriseH

e< Reco"ni>e th!t there 6!5 be c!ses @here the invest6ents

@hich deserve hi"h priorit5 !re onl5 fe!sible on the b!sis

of tot!l forei"n o@nership sub8ect to provision provided

under eistin" l!@s4

f< Address the need to !void undue distortion of co6petition

bet@een enterprises oper!tin" @ithin its territori!l

8urisdiction @hether do6estic or forei"n/ @hen "r!ntin"!n5 speci!l ee6ptions or incentives !i6ed !t encour!"in"

invest6ents in the identified t!r"et !re!s4

"< Provide ! st!ble/ predict!ble !nd tr!nsp!rent t! s5ste6

@ith "ross s!les !nd receipts @ith re!l propert5 bein"

t!ed !t r!tes @hich do not discour!"e priv!te

invest6entsH

h< &ot i6pose on @holl5 or p!rti!ll5 forei"n o@ned

enterprises/ t!es @hich !re hi"her or 6ore burdenso6e

th!t those to @hich do6estic enterprises !re sub8ect4

i< 'pon the reco66end!tion b5 !ppropri!te !"encies of the

n!tion!l "overn6ent/ per6it the e6plo56ent of Du!lified

forei"n personnel @here there is ! need for the efficient

oper!tion of the enterprises for tr!inin" purposeH !nd

8< Resolve !ll concern !s re"!rds the benefits !nd incentives

"r!nted under the ordin!nces en!cted for the purpose of

encour!"in" invest6ents sh!ll be f!vor!ble to both

"overn6ent !nd priv!te p!rties4

Section 3: Ri7t' )n/ O$!i7)tion o+ In&e'to*' )n/ Re7i'te*e/

Ente*#*i'e' ? Investors !nd re"istered enterprises

sh!ll h!ve the follo@in" ri"hts !nd obli"!tions3

!< #nsure/ in consult!tion @ith the Cit5 overn6ent/ th!t its

proposed invest6ent fits s!tisf!ctoril5 @ith the

identified t!r"et invest6ent !re!sH

b< AdeDu!tel5 !nd full5 6!ke kno@n its epect!tions concernin"

the ep!nsion of the enterprise e6plo56ent !nd 6!rketin"

prospects !nd the fin!ncin" of its oper!tion4

c< In response to the interest sho@n b5 the co66unit5 !bout

the invest6ent/ t!ke steps to provide relev!nt infor6!tion

!bout the oper!tions of the enterprise/ ecept forinfor6!tion th!t should be @ithheld for propriet5 or

co6petitive re!sonsH


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d< In presentin" its invest6ent propos!l to the Cit5

overn6ent/ e!6ine !nd ende!vor to f!vor!bl5 consider

suit!ble propos!ls concernin" offerin" p!rt of the eDuit5

for purch!se or subscription b5 loc!l investors/ @henever

this is co6p!tible @ith the lon" ter6 econo6ic interest ofthe enterpriseH

e< Co6pl5 @ith the l!@s !nd re"ul!tions in rel!tion to the

sub6ission of the necess!r5 fin!nci!l infor6!tion in

connection for the !ssess6ent !nd collection of t!esH

f< #ncour!"e loc!l p!rticip!tion in the 6!n!"e6ent of the

loc!l enterprise !nd !ppoint Du!lified residents of the

co66unit5 to position of responsibilit5 !nd provide the

tr!inin" !nd eperience necess!r5 for such positionsH

"< To the etent consistent @ith the efficient oper!tions ofthe enterprise/ t!ke into !ccount the Cit5 overn6ents

effort to cre!te e6plo56ent opportunities in the

loc!lities @here the5 !re 6ost needed !nd should 6!ke the

6!i6u6 pr!ctic!ble use of loc!l personnelH

h< upport is invest6ent @ith !ppropri!te service !nd suit!ble

technolo"5 to ensure the full contribution to the loc!l

econo65H

i< Cooper!te @ith the Cit5 overn6ent in ev!lu!tin" the i6p!ct

of its oper!tions on the environ6ent !nd t!ke steps to

6ini6i>e d!6!"e in so f!r !s it is econo6ic!ll5 !nd

technic!ll5 fe!sible in the loc!l situ!tionH

8< ub6it !nnu!l reports re"!rdin" their oper!tion !nd other

6!tters pert!inin" to the oper!tion of the businessH

k< Respect the &!tion!l !nd Loc!l l!@s !nd policies

CHAPTER VII - INCENTIVES FOR REGISTERED ENTERPRISES

Section 31 T) Incenti&e ;n/e* te Loc)! Go&e*n0ent Co/e ? The

follo@in" incentives 6!nd!ted under RA )J, other@ise

kno@n !s the Loc!l overn6ent Code KK sh!ll be "iven

to Du!lified business est!blish6ents oper!tin" in theCit53

!< #e6ption fro6 inco6e t!es of ne@ !nd eistin" BOI

re"istered enterprise for ! period of si ;J< !nd four ;2!tion th!t c!n

provide investors @ith 6!n!"eri!l services/ 6!npo@er

services/ !ccountin"/ !uditin"/ etc4

i4 Accept investors !pplic!tion for revie@ of the Bo!rd

4 Arr!n"e invest6ent 6issions

i4 Or"!ni>e invest6ent for!

ii4 Act !s ecret!ri!t to the Invest6ent Pro6otion Bo!rdiii4 Conduct inspection !nd 6onitor for co6pli!nce of the

provision of this Code4

iv4 Conduct studies !nd rese!rches

v4 F!cilit!te 6!rketin" str!te"ies

vi4 Conduct initi!l !nd periodic pl!nnin"

vii4 Periodic!ll5 upd!te the @eb site !nd est!blish Investors

.!te B!seGprofile

viii4 Accept !nnu!l reports !nd other 6!tters pert!inin" to

their business oper!tion !nd furnish copies to the

6e6bers of the Bo!rd4

CHAPTER VIII F2NDING

Section 3 F;n/in7 ? The Cit5 overn6ent sh!ll !ppropri!te !nnu!l

bud"et in the !6ount of not less th!n One Million Five

%undred Thous!nd Pesos ;Php /E,,/,,,4,,< to3

< .efr!5 the epenses of the Bo!rd

+< %onor!riu6 of the 6e6bers of the Bo!rd/ sub8ect to the

usu!l !ccountin" !nd !uditin" rules !nd re"ul!tions4

CHAPTER I - TRANSITORY PROVISIONS

Section 36 De'c*i#tion? 9ithin J, @orkin" d!5s fro6 the !pprov!l

of this Code/ the Cit5 M!5or sh!ll pro6ul"!te the

I6ple6entin" Rules !nd Re"ul!tions includin" the

&e"!tive List !nd the invest6ent priorit5 !re!s4

Section 35 ;/ici)! Re!ie+? All orders or decisions of the Cit5

M!5or in c!ses involvin" the provision of this Code

sh!ll be fin!l/ eecutor5 !nd non7!ppe!l!ble4

CHAPTER - FINAL PROVISIONS

Section 38 Se#)*)$i!it, C!);'e? If for !n5 re!son or !n5 p!rt orp!rts of this Code sh!ll be held unconstitution!l or

void/ other p!rts or provisions hereof @hich !re not

!ffected thereb5 sh!ll continue to be in full force !nd

effect4


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Section 3 E++ecti&it,? This Code sh!ll t!ke effect i66edi!tel5

upon the public!tion of the I6ple6entin" Rules !nd

Re"ul!tions in !n5 6!teri!l of "ener!l circul!tion4

#&ACT#.47 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7

9# %#R#BY C#RTIFY th!t the fore"oin" ordin!nce is true4

#MPORIA&A A4 PAR#.#

!n""uni!n" P!nlun"sod ecret!r5

Officer7In7Ch!r"e

APPRO1#./ &O1#MB#R 2/ +,,-3

M#LC%OR P4 MARAMARA

Cit5 Councilor

Te6por!r5 Presidin" Officer

APPRO1#.3

FLOR#&CIO T4 FLOR#/ =R4

Cit5 M!5or

VPALDEGUER/vas

Documents

Ord. 638 S 2008 MALAYBALAY CITY INVESTMENT CODE.doc