OFFICE OF THE CITY TREASURER
Collection of Business tax and other Miscellaneous Taxes
Client Groups: Business establishment owners
Requirements:
- Sworn Declaration
- Community Tax
- Barangay Business Clearance
- Sanitary Permit
- SSS Clearance
- BIR Clearance
- DTI Registration (SEC for Corporations, CDA registration for Cooperatives)
- BFP Fire Clearance
- Electrical Clearance
- CENRO Clearance
- Tax Clearance (Realty Tax and other taxes)
Service Schedules: Mondays to Fridays
Total Processing Time: 20 minutes
Collection of Business tax and other Miscellaneous Taxes
Total Fees/Charges:
For business taxes:
- New business computed based on the type of Business and capital
- Existing business computed based on the annual gross receipts
- Mayor’s Permit – based on the kind of business
- Sanitary Fee – uniform rate of P 200.00
- Fire Inspection Fee – 10% of regulatory fees
- Physical exam (health card) – P 20.00/employee
- Exercise of Calling – P 30.00/employee
- Tax Clearance – P 100.00
- Business Plate – P 300.00
- Business Sticker – P 30.00
- Garbage Fee – P 250.00
For late payments: Additional 25% surcharge
STEPS IN AVAILING SERVICES:
|
Steps |
Action of the CTO |
Transaction time |
Responsible Person |
| A. BUSINESS TAX1. Present the approved Sworn Declaration and other requirements for Business Permit | Computes the business tax and other regulatory fees |
10 mins |
Local Revenue Collection Officer IV |
| 2. Pay business taxes and other regulatory fees and charges
Accepts receipt and review amount indicated |
Issues official receipt |
10 mins |
Local Revenue Collection Officer III |
| B. MISCELLANEOUS TAXES such as CTC, Cert. Fee, Tax Clearance, Bldg. Permit, Transfer Tax, etc
1. Fill out Personal Data Sheet for CTC, present order of payment for various kind of certification and bldg. permit at window 1
2. Affix the signature and thumb mark on 3 copies of CTC
3. Pay the amount computed by the RCC and receive the CTC
|
Computes the amount to be paid based on the information submitted by the client and fills-out the information at the CTC form; issues AF 51 or official receipt for various certifications
RCC signs for the Treasurer
Issues CTC |
5 mins 5 mins 5 mins |
Revenue Collection Clerk III |
STEPS IN AVAILING SERVICES:
Collection of Real Property Taxes
|
Steps |
Action of the CTO |
Transaction time |
Responsible Person |
| 1. Present order of payment and latest real property tax Official Receipt to Revenue Collector | Verifies from the individual index card the latest tax payment made on the real property
RCC assesses the amount to be paid by the taxpayer and issues Official Receipt |
5 mins 5 mins |
Revenue Collection Clerk
|
| 2. Submit requirements for computation for Payment of Transfer Tax Certification | RCC computes and issues Official Receipt for the payment of Transfer Tax |
5 mins |
Revenue Collection Clerk |
| 3. Present latest Official Receipt of Real Property Tax payment and request for real Property Tax Clearance Certification | Issues Official Receipt and release Real Property Clearance Certificate |
10 mins |
Revenue Collection Clerk |