14.1. AVAILMENT OF BUSINESS TAX AND MAYOR’S PERMIT
ABOUT THE SERVICE:
All business establishments are required to secure a Business License and Mayor’s Permit and pay the corresponding business taxes before the start of operations. The Business License must be renewed from January 1 to 20 every year as mandated by the local tax ordinance unless an extension is issued by the Sangguniang Panlungsod. Penalties are imposed after this period.
Business taxes are assessed and computed based on gross sales or gross receipts from the preceding calendar year. For new operators, Capital Investment is used as basis for the computation of tax. Payments may be made annually, semi-annually or quarterly. Quarterly installments are due every 20th day of each quarter.
CLIENT GROUPS:
Business establishment owners
REQUIREMENTS:
- Sworn Declaration / ITR on or before April 20 of each year
- Community Tax
SERVICE SCHEDULE:
Monday to Friday,
8:00 AM to 5:00 PM
TOTAL PROCESSING TIME:
10 minutes (queuing time not included)
PROCESS OF AVAILING THE SERVICE:
Steps Involve | Action of the Office of the City Treasurer | Transaction Time | Total Fees/ Charges | Responsible Person |
1. Present the approved Sworn Declaration Form and other requirements | Computes the business tax, regulatory fees and other fees.
Approves the Statement of Account |
5 minutes | · Business Tax Schedule of due Tax per Approved City Tax Code
· Exercise of Calling P 100.00 / employee
· Mayor’s Permit Asset limit / Workforce (schedule of Fees per approved City Tax Code)
· CAEI/CEI/ Annual Inspection Fee Per assessed amount of the Office of the City Engineer
· CENRO Certification Fee P 150.00
· Fire Inspection Fee Based on Line of Business (P 45.00 – P 150.00)
· Garbage Fee Based on Line of Business and Area (P 500.00 – P 3,000.00)
· Health Card P 100.00/employee
· Sanitary Inspection Fee Based on Line of Business and Area (P 75.00 – P 200.00)
· Sanitary Fee P 300.00
· Locational / Zoning Clearance (Business) Schedule of Fees per approved City Tax Code
· Tax Clearance P 150.00
· Business Plate Actual cost of plate
· Business Sticker Actual cost of sticker
· Barangay Business Clearance Schedule of due tax per approved Barangay Tax Code
· Fire Safety Inspection Certificate (FSIC) 15% of regulatory fees
· Real Property Taxes Secure Tax Clearance of the properties tagged to the business owner or establishment owned or rented prior to business application
· Late Payments Surcharge: 25% + 2% interest monthly | JANICA MAE L. PARAS RCO III
JILL AMABELLE E. LAGUIDAO LRCO III
MA. LUISA G. NIEVES LTOO IV
NANCY D. CABALLERO City Treasurer
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2. Pay business taxes and other regulatory fees and charges or client may opt to pay online through sorsogoncity.gov.ph | Issues official receipt |
5 minutes |
| DORY R. DEUNA Revenue Collection Officer III
CECILIA D. DE VILLENA Revenue Collection Officer III
MA. ARLENE L. BANIEL Revenue Collection Officer III
EDWIN D. DERI Revenue Collection Officer III
JANICA MAE L. PARAS Revenue Collection Officer III
JENNIFER J. ASUNCION Local Revenue Collection Officer II
MARILYN L. JARABO LTOO III
CARLO D. BUSTAMANTE Admin. Asst. II (Clerk IV)
LILIBETH D. LUSTESTICA Admin. Officer V (Cashier III)
DYHARA J. MOJARES Ticket Checker
LORETA D. CORRAL Ticket Checker |
Note: Taxpayers may opt to pay online through sorsogoncity.gov.ph
14.2. AVAILMENT OF COMMUNITY TAX CERTIFICATE
ABOUT THE SERVICE:
A Community Tax Certificate (CTC) is proof that an individual is a resident of the city and that his/her salary, business, exercise profession and/or ownership of real properties is subject for the payment of CTC.
A Corporate Tax Certificate is an instrument for identification of corporations (juridical entities). Both instrument is subject for payment at the beginning of the year until February 28, after said period a penalty is imposed on the total tax due.
CLIENT GROUPS:
Individuals, corporations, partnerships, cooperatives, etc
REQUIREMENTS:
- Identification card for individuals
- SEC and Sworn Declaration / ITR for Corporations, partnerships, cooperatives
SERVICE SCHEDULE:
Monday to Friday,
8:00 AM to 5:00PM
TOTAL PROCESSING TIME:
10 minutes (queuing time not included)
PROCESS OF AVAILING THE SERVICE:
Steps Involved | Action of the Office of the City Treasurer | Transaction Time | Total Fees/ Charges | Responsible Person |
1. Present valid ID/ Birth Certificate. Fill-up the personal data slip at the window and submit to Revenue Collector for registration to ETRACS | Receives payment and issues CTC for signature of the client
| 5 minutes | · Individual Basic Community Tax P 5.00 Additional ₱1.00 for every ₱1000.00 arising from income derived from salaries, business, earnings from exercise of profession and income from real property
· Basic for Corporate Tax P 500.00 Additional: Income divided by P 5,000.00 multiplied by P 2.00 derived from gross receipts, including dividends/ earnings from business and the assessed value of real properties owned in the Philippines If already secured from national office, please attach a copy.
· Late Payment Interest of 2% per month starting March | DORY R. DEUNA Revenue Collection Officer III
CECILIA D. DE VILLENA Revenue Collection Officer III
MA. ARLENE L. BANIEL Revenue Collection Officer III
EDWIN D. DERI Revenue Collection Officer III
JANICA MAE L. PARAS Revenue Collection Officer III
JENNIFER J. ASUNCION Local Revenue Collection Officer II
MARILYN L. JARABO LTOO III
CARLO D. BUSTAMANTE Admin. Asst. II (Clerk IV)
DYHARA J. MOJARES Ticket Checker
LORETA D. CORRAL Ticket Checker
LILIBETH D. LUSTESTICA Admin. Officer V (Cashier III) |
2. Affix signature and Thumbmark on three (3) copies of the Community Tax Certificate and return the same to Revenue Collector | Revenue Collector affix his/her initial for the City Treasurer and releases the CTC | 5 minutes |
| DORY R. DEUNA Revenue Collection Officer III
CECILIA D. DE VILLENA Revenue Collection Officer III
MA. ARLENE L. BANIEL Revenue Collection Officer III
EDWIN D. DERI Revenue Collection Officer III
JANICA MAE L. PARAS Revenue Collection Officer III
JENNIFER J. ASUNCION Local Revenue Collection Officer II
MARILYN L. JARABO LTOO III
CARLO D. BUSTAMANTE Admin. Asst. II (Clerk IV)
DYHARA J. MOJARES Ticket Checker
LORETA D. CORRAL Ticket Checker
LILIBETH D. LUSTESTICA Admin. Officer V (Cashier III)
|
14.3. PAYMENT OF REAL PROPERTY TAXES
ABOUT THE SERVICE:
Real properties such as land, buildings, machineries are tax mapped, inspected and assessed by the City Assessor’s Office as per actual use. The Real property tax payment is accepted at the Office of the City Treasurer, Land Tax Division. Payment can be made annually, semi-annually and quarterly. For advance payments property owners can avail of up to 20% discount and prompt payment can avail up to 10% discount.
CLIENT GROUPS:
Individuals, corporations and other juridical entities
REQUIREMENTS:
- Latest Real Property Tax Receipt
- Latest Tax Declaration
SERVICE SCHEDULE:
Monday to Friday,
8:00 AM to 5:00PM
TOTAL PROCESSING TIME:
10 minutes (queuing time not included)
PROCESS OF AVAILING THE SERVICE:
Steps Involved | Action of the Office of the City Treasurer | Transaction Time | Total Fees/ Charges | Responsible Person |
1. Present to Revenue Collector tax declaration/latest OR for RPT payment
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Research to systems tax declaration number and/or latest OR presented by client and inform his/her tax due |
5 minutes | Refer to ETRACS for tax due, delinquencies and other information relative to tax payments For late payment: 20% interest monthly but not exceeding 72% | DORY R. DEUNA Revenue Collection Officer III
CECILIA D. DE VILLENA Revenue Collection Officer III
MA. ARLENE L. BANIEL Revenue Collection Officer III
EDWIN D. DERI Revenue Collection Officer III
JANICA MAE L. PARAS Revenue Collection Officer II
JENNIFER J. ASUNCION Local Revenue Collection Officer II
MARILYN L. JARABO LTOO III
CARLO D. BUSTAMANTE Admin. Asst. II (Clerk IV)
DYHARA J. MOJARES Ticket Checker
LORETA D. CORRAL Ticket Checker
LILIBETH D. LUSTESTICA Admin. Officer V (Cashier III) |
2. Pay the assessed amount to the revenue collection officer and receive the official receipt together with the previous year’s official receipt submitted. | Receives payment, issues OR, affix initial for the City Treasurer. Releases OR to client. | 5 minutes |
14.4. PAYMENT OF TRANSFER TAX
ABOUT THE SERVICE:
Transfer taxes are paid when transfer of ownership is undertaken due to the execution of deed such as sale, donation, transfer by succession or by any other means of transfer. Copies of Real Property tax declaration, Deed of absolute Sale and/or other applicable document confirming transfer are required by the Revenue Collector for the assessment of the transfer tax due for its transfer.
CLIENT GROUPS:
Individuals and corporations possessing real properties within the City
REQUIREMENTS:
- Latest Real Property Tax receipt
- Latest Real Property Tax Declaration
- 1 Deed of sale, donation or other applicable transfer document
- Special Power of Attorney or other Legal Documents for authority to represent
SERVICE SCHEDULE:
Monday to Friday
8:00 AM to 5:00PM
TOTAL PROCESSING TIME:
10 minutes (queuing time not included)
PROCESS OF AVAILING THE SERVICE
Steps Involved | Action of the Office of the City Treasurer | Transaction Time | Total Fess/ Charges | Responsible Person |
1. Submit the requirements to revenue collection officer. | Computes the required fees and inform taxpayer due tax. |
5 minutes | · Check for the document presented – Latest tax declaration via Deed of Absolute Sale or any applicable document providing evidence of transfer for the amount reflected therein whichever is higher.
· Transfer Tax ½ of one percent plus Service Fee of P 100.00
· Late Payment Ø Surcharge -25% in excess of 60 days from the date of notarial service (RA 7160 sec 135) Ø Additional 2% per month but not exceeding 72%
| DORY R. DEUNA Revenue Collection Officer III
CECILIA D. DE VILLENA Revenue Collection Officer III
MA. ARLENE L. BANIEL Revenue Collection Officer III
EDWIN D. DERI Revenue Collection Officer III
JANICA MAE L. PARAS Revenue Collection Officer II
JENNIFER J. ASUNCION Local Revenue Collection Officer II
MARILYN L. JARABO LTOO III
CARLO D. BUSTAMANTE Admin. Asst. II (Clerk IV)
DYHARA J. MOJARES Ticket Checker
LORETA D. CORRAL Ticket Checker
LILIBETH D. LUSTESTICA Admin. Officer V (Cashier III) |
2. Pay the transfer and tax clearance.
Receive the official receipt. | Receives payment and issue an official receipt. Affix initial for the City Treasurer and releases to client. |
5 minutes |
14.5. AVAILMENT OF CERTIFICATION AND PAYMENT OF OTHER FEES
ABOUT THE SERVICE:
Certifications, clearances and other clerical services are being paid at the Office of the City Treasurer. Taxpayers/ client must secure order of payment from the concerned offices and presents the same to the designated Revenue Collector.
CLIENT GROUPS:
Client/taxpayer
REQUIREMENTS:
Order of Payment form concerned offices
SERVICE SCHEDULE:
Monday to Friday,
8:00 AM to 5:00PM
TOTAL PROCESSING TIME:
5 minutes (queuing time not included)
PROCESS OF AVAILING THE SERVICE:
Steps Involved | Action of the Office of the City Treasurer | Transaction Time | Total Fees/ Charges | Responsible Person |
1. Present the order of payment from concerned office to Revenue Collector and pay the corresponding amount | Refer to ETRACS and informs the client of the amount to be paid.
Receives payment, affix initial for the City Treasurer and issues official receipt | 5 minutes | Refer to ETRACS for fees, chargers, etc.
| DORY R. DEUNA Revenue Collection Officer III
CECILIA D. DE VILLENA Revenue Collection Officer III
MA. ARLENE L. BANIEL Revenue Collection Officer III
EDWIN D. DERI Revenue Collection Officer III
JANICA MAE L. PARAS Revenue Collection Officer II
JENNIFER J. ASUNCION Local Revenue Collection Officer II
MARILYN L. JARABO LTOO III
CARLO D. BUSTAMANTE Admin. Asst. II (Clerk IV)
DYHARA J. MOJARES Ticket Checker
LILIBETH D. LUSTESTICA Admin. Officer V (Cashier III) |
14.6. AVAILMENT OF ACCOUNTABLE FORMS
ABOUT THE SERVICE:
Accountable forms used in the collection of income by the barangay is being secured from the Office of the City Treasurer through an approved purchased documents with check duly signed by the Punong Barangay and released to a bonded Barangay Treasurer. He/She is authorized to purchase accountable forms after he/she had turned-over/remitted previous purchase. Barangay Treasurers are deputized by the City Treasurer to collect CTC.
CLIENT GROUPS:
Barangay Treasurers of the 64 barangays of Sorsogon City
REQUIREMENTS:
- Approved purchase documents with check for payment with duly attached Advice
- Liquidation or remittance of previous purchase (issued AF)
- Updated Report of Accountabilities for Accountable Forms (RAAF)
SERVICE SCHEDULE:
Monday to Friday,
8:00 AM to 5:00PM
TOTAL PROCESSING TIME:
10 minutes
PROCESS OF AVAILING THE SERVICE:
Steps Involved | Action of the Office of the City Treasurer | Transaction Time | Total Fees/ Charges | Responsible Person |
1. Submit Record of Collection and deposit to prove that all accountable forms purchased are issued/remitted.
Present the check with attached duly approved due for purchase. | Receives RCD and other proof of deposit | 5 minutes | Cost of Accountable Forms vary on kind of Accountable Form
| MARILYN L. JARABO LTOO III
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2. Receives the new accountable forms | Releases the accountable forms | 5 minutes |
| MARILYN L. JARABO LTOO III |