Services under the Office of the City Treasurer

Assessment and Payment of Real Property Tax – Real Property Tax Division

Availability of Service: 8:00am – 5:00pm without noon break

Forms / Requirements

• Garbage Fee c/o Local Tax Division
• Recent RPT official receipt

Fees:

Basic Tax: (based on assessed value)

Land = 1.5%

Buildings, Machineries & Improvements = 2%

SEF = 1%

Idle Land:

Residential = 1%

Agricultural = 2%

Commercial = 2%

Industrial = 2%

How to Avail

Client Action	LGU Action	Responsible Person/Office	Duration
1.   Present latest RPT O.R.  to the person in charge	1.   Pulls out RPTAR and computes taxes due	RPTD Staff	20 minutes
2.   Waits for collector assignment and pay taxes when called	2.   Collect taxes and issue corresponding receipt

Assessment of New Business Taxes – Examination and Inspection Division

Availability of Service: 8:00am – 5:00pm without noon break

Forms / Requirements:

• Duly accomplished Unified Application Form
• Barangay Clearance with sketch at the back
• Community Tax Certificate
• Certificate of Registration from Securities and Exchange Commission (for Corporations)

Fees:

How to Avail

Client Action	LGU Action	Responsible Person/Office	Duration
1.   Submit duly accomplished application form	1.   Receive duly accomplished application form	EID Staff	5 minutes
2.   Return after inspection for the assessment of taxes	2.   Inspect business establishment		3 days
	3.   Assess and issue Tax Order of Payment (TOP)

Issuance of Tax Clearance – Real Property Tax Division

Availability of Service: 8:00am – 5:00pm without noon break

Forms / Requirements: Updated Official receipts

Fees: P100.00

How to Avail

Client Action	LGU Action	Responsible Person/Office	Duration
1.   Present updated Official Receipt	1.   Issue Tax Clearance Certificate	RPTD Staff	10 minutes

Assessment of Business Tax Renewal – Examination and Inspection Division

Availability of Service: 8:00am – 5:00pm without noon break

Forms / Requirements: Duly accomplished Declaration of Gross Receipts (DGR)

Fees: Depending on gross receipts / sales declared

How to Avail

Client Action	LGU Action	Responsible Person/Office	Duration
1.   Submit duly accomplished DGR	1.   Receive duly accomplished DGR	EID Staff	5 minutes
2.   Return after inspection for the assessment of taxes	2.   Issue Tax Order of Payment (TOP		30 minutes

Payment of Business Tax – Local Tax Division

Availability of Service: 8:00am – 5:00pm without noon break

Forms / Requirements: Tax Order of Payment (TOP)

Fees

Depending on the assessment made by the Inspection and Examination Division based on the rates as reflected in the TOP

How to Avail

Client Action	LGU Action	Responsible Person/Office	Duration
1.   Present TOP, pay taxes and receive Official Receipt	1.   Receive TOP and payment and issue corresponding Official receipt	Local Tax Division Staff	5 minutes

Payment of Other Fees and Charges – Local Tax Division

Availability of Service: 8:00am – 5:00pm without noon break

Forms / Requirements: Tax Order of Payment (TOP)

Fees

How to Avail

Client Action	LGU Action	Responsible Person/Office	Duration
1.   Proceed to the Local Tax Collector and pay	1.   Accept payment and issue corresponding Official Receipt	Local Tax Division Staff	5 minutes

Payment of Transfer Tax

Availability of Service: 8:00am – 5:00pm without noon break

Forms / Requirements:

• Certificate of registration from the Bureau of Internal Revenue
• Current Tax Declaration Certificate from the City Assessor’s Office

Fees: 82.50% of 1% of Current Market Value, Assessed Value or Zonal Value whichever is higher

How to Avail

Client Action	LGU Action	Responsible Person/Office	Duration
1.   Present ONETT or Certificate of Registration from the Bureau of Internal Revenue, Current Tax Declaration Certificate and Deed of Sale	1.   Accept ONETT or Certificate of Registration from the Bureau of Internal Revenue, Current Tax Declaration Certificate and Deed of Sale	Local Tax Division Staff	10 minutes
2.   Pay the corresponding amount and receives Official Receipt	2.   Compute tax due and issue Official Receipt

Issuance of Community Tax Certificate – Local Tax Division

Availability of Service: 8:00am – 5:00pm without noon break

Forms / Requirements

The following data:

• For Individual: Complete Name, Address, Citizenship, Previous year’s income, Height, Weight, Birthday, Age, Civil Status, Sex, Tax Identification Number (TIN)
• For Corporate: Company’s full name, Tax Identification Number (TIN), Address of Principal place of Business, Kind of Organization, Place of Incorporation, Date of Registration / Incorporation, Kind/Nature of Business

Fees

How to Avail

Client Action	LGU Action	Responsible Person/Office	Duration
1.   Taxpayer provides the required data	1.   Copy all the data in the Community Tax Certificate	Local Tax Division Staff	3 minutes
2.   Taxpayer signs the Community Tax Certificate	2.   Allows taxpayer to sign the Community Tax Certificate
3.   Taxpayer receives the Community Tax certificate	3.   Issue Community Tax Certificate

Payment of Tax on Delivery Trucks and Vans – Local Tax Division

Availability of Service: 8:00am – 5:00pm without noon break

Forms / Requirements: Certificate of Registration of the delivery truck/van

Fees:

• Annual Fixed Tax – P550.00 (to be paid on or before January 20 of each year otherwise corresponding penalty of 25% surcharge and 2% interest per month shall be imposed)
• Sticker –  P100.00

How to Avail

Client Action	LGU Action	Responsible Person/Office	Duration
1.   Taxpayer presents Certificate of Registration of the delivery van/truck	1.   Ask for Certificate of Registration of the delivery van/truck	Local Tax Division – Anti-Fraud Unit	5 minutes
2.   Taxpayer receives Official Receipt and Delivery van/truck sticker	2.   Issue Official Receipt and Delivery van/truck sticker