MUNICIPAL TREASURER’S OFFICE (MTO):
I – BUSINESS AND INVESTMENT SERVICES
- SECURING BUSINESS PERMIT
All Private Commercial and industrial business establishments including Associations and Cooperatives engaging in business are required to secure a business license, mayor’s permit and pay business taxes and regulatory fees before the start of its operation. It shall be renewed from January 1-20 of every year. Business taxes for new business enterprises are based on investment capital. For renewal business taxes are based on gross receipt/sales. Payments maybe made annually or quarterly. Taxes are due on the 20th day of the month following each quarter.
REQUIREMENTS:
- Business license application/assessment form
- Community Tax Certificate
- Barangay Clearance
APPROVAL FOR RENEWAL:
- Prior year mayor’s permit
- BIR certificate of tax payments
STEP | CLIENT | FRONTLINE SERVICE PROVIDER | DURATION | PERSON RESPONSIBLE | FEE | LOCATION |
1. | Secure and accomplish Application Form | |||||
2. | Provides Application Form and give instruction to secure clearance from different offices and signature of the same |
2 minutes |
Petra M. Plaza Mun. Treasurer |
none |
MTO |
|
3. | Secure Clearances from concern offices: MPDC, MEO, RHU, BFD |
|
|
HOW TO AVAIL OF THE SERVICE:
– 1 –
4. |
Evaluate application, compute fees and issues clearance |
1 hour |
Dante P. Marpuri, MPDC
Angelina B. Celzo, M.D. Virgie P. Nacario, ME Leonardo Lomanog, FM |
variables |
Municipal Compound |
|
5. | Request computation of business tax | |||||
6. |
Assess and compute business tax |
5 minutes |
Petra M. Plaza Mun. Treasurer |
2% of Gross
Sales & other fees/Mun.Tax Ordinance |
MTO |
|
7. | Pay the required business tax | |||||
8. | Received payment, issue official receipt and post to business card | Lolita U. Alfelor
Admin. Asst. II |
none | MTO | ||
9. | Secure Tax Clearance | |||||
10. | Issue Tax Clearance | 30 min. every Tuesday & Thursday | Sarah DF. Asetre
Rev. Officer |
P 500.00 | BIR- Mun. Compound | |
11. | Secure approval of documents | . | ||||
12. |
Approve and signs documents |
3 minutes |
Petra M. Plaza
Mun. Treasurer |
none |
MTO |
|
13. | Forward documents to Mayor’s Office | |||||
14. | Review, prepare Mayor’s Permit and approve documents | 5 minutes | Virgilio A. Padua,
Private Secretary Leonilo B. Sarte Mun. Mayor |
none |
Mayor’s Office |
|
15. | Receives copy of license/permit |
– 2 –
II – PAYING OF REAL PROPERTY TAXES
Owner of land and buildings including machineries have to pay real property taxes annually. They can choose however, to pay on quarterly basis. Discounts are given to those who pay in advance. Likewise, 2% interest per month shall be charged in case of delinquency.
REQUIREMENT:
- Latest official receipt
TAXES, FEES AND DISCOUNTS:
- Basic real property tax = assessed value X 1% Advance payment discount = 20% if paid before January 1 of the taxable year
- Additional tax = assessed value X 1% Prompt payment discount = 10% if paid on or before the due date of tax
STEP | CLIENT | FRONTLINE SERVICE PROVIDER | DURATION | PERSON RESPONSIBLE | FEE | LOCATION |
1 | Signify intention of paying Real Property Tax | |||||
2. |
Verify Real Property Tax Record |
2 minutes |
Venancio Navarro, Jr.
Admin. Aide I |
None |
MTO |
|
3. | Present Billing Statement, in case of discrepancy, ask for rectification | |||||
4. | Compute Real Property Tax and issue computation |
5 minutes |
Venancio Navarro, Jr.
Admin. Aide I |
None |
MTO |
|
5 | Pay the tax due | |||||
6. | Issue Official Receipt and receive payment |
5 minutes |
Lolita U. Alfelor
Admin. Asst. II Venancio Navarro, Jr. Admin. Aide I |
variables |
MTO |
|
7. | Present Official Receipt for posting | |||||
8. |
Record/post OR |
3 minutes |
Venancio Navarro, Jr. Admin. Aide I |
none |
MTO |
HOW TO AVAIL OF THE SERVICE:
– 3 –
III. SECURING CERTIFICATE OF REAL PROPERTY TAX PAYMENT
A Certificate of Real Property Tax Payment is required in certain transactions as proof that taxes property have been paid and updated. This can be secured from the land tax division of the Municipal Treasurer’s Office.
REQUIREMENTS:
- Official Receipt of Real Property Tax (latest)
- Certification of tax payment (OR)
STEP | CLIENT | FRONTLINE SERVICE PROVIDER | DURATION | PERSON RESPONSIBLE | FEE | LOCATION |
1 | Signify/request Real Property Tax Certification | |||||
2 | Verify records and advise to pay Certification Fee |
5 minutes |
Venancio Navarro, Jr.
Admin. Aide I |
None | MTO | |
3. | Pay certification fee | |||||
4 | Issue OR and receives payment | 3 minutes | Lolita U. Alfelor
Admin. Asst. II |
P50.00 | MTO | |
5. | Submit Official Receipt | |||||
6. | Watch TV comfortably | Prepare certification/place dry seal | 3 minutes | Raul Caletisen
Admin. Aide I |
None | MTO |
7. | Sign and release certification | 2 minutes | Petra M. Plaza
Mun. Treasurer |
None | MTO |
HOW TO AVAIL OF THE SERVICE:
– 4 –
IV – SECURING COMMUNITY TAX CERTIFICATE (CTC):
An individual or corporate is required to secure CTC yearly as a proof of residency. The transactions that require CTC are as follows:
- Acknowledges any documents before a notary public
- Takes an oath of office upon election or appointment in the government service
- Receives any license, certificate or permit from any public authority
- Receives money for any public fund
TAX DUE:
BASIC – P 5.00
ADDITIONAL – P 1.00 for every gross income of P 1,000.00
PENALTY – Additional 25% if paid after January
HOW TO AVAIL OF THE SERVICE:
STEP | CLIENT | FRONTLINE SERVICE PROVIDER | DURATION | PERSON RESPONSIBLE | FEE | LOCATION |
1 | Signify intention of securing Community Tax Certificate | |||||
2 |
Interview and fill-up Com. Tax Certificate |
3 minutes |
Francia Rema S.. Arroyo
Admin. Aide I Eleanor Villagomez Admin. Aide I |
none |
MTO |
|
3 | Sign ,thumb mark CTC and pay the corresponding amount | |||||
4 |
Receive payment and release CTC |
3 minutes |
Francia Rema S.. Arroyo
Admin. Aide I Eleanor Villagomez Admin. Aide I |
variables |
MTO |
– 5 –
V – REGISTRATION OF LARGE CATTLE
The owner of large cattle shall register its ownership with the MTO for which a certification of ownership shall be issued. Sale or Transfer of ownership shall likewise be registered.
REQUIREMENTS:
- Certificate of ownership for barangay OR
- Letter request from Barangay Captain
- Owner must have individual brand
FEES AND CHARGES:
Ownership – P 203.00 Penalty – P 100.00 – 2 years old & above
Forms – P 5.00 Transfer – P 100.00
Outside office – P100.00 – Additional Form – P 10.00
STEP | CLIENT | FRONTLINE SERVICE PROVIDER | DURATION | PERSON RESPONSIBLE | FEE | LOCATION |
1 | Request of registration (outside) office with letter request | |||||
2 |
Conduct branding of large cattle
|
30 min. inside
MunCompound |
Venancio Navarro, Jr.
Admin. Aide I |
P158.00 |
Municipal Compound | |
1 day outside
Mun. compoud |
Venancio Navarro, Jr.
Admin. Aide I |
P 308.00 |
Barangay |
|||
3 | Pay the registration Fees | |||||
4 | Issue OR and receives payment | 3 minutes | Lolita U. Alfelor
Admin. Asst. II |
variables | MTO | |
5 | Watch TV | Prepare certificate and record ownership of large cattle | 15 minutes | Venancio Navarro, Jr.
Admin. Aide I |
none | MTO |
6 | Sign the documents | 1 minute | Petra M. Plaza
Mun. Treasurer |
none | MTO | |
7 | Forward documents to SB Secretary/Mayor’s Office for signature and release the documents |
10 minutes |
Venancio Navarro, Jr. Admin. Aide I |
none |
MTO |
HOW TO AVAIL OF THE SERVICE:
– 6 –
VI – REGISTRATION OF BICYCLE AND PADYAK
The owner of bicycle and padyak shall register with the MTO before they can use or operate the same within the municipality.
FEES:
P100.00 = per year for bicycle
P250.00 = per year for brand new
P200.00 = per year for old/renew
HOW TO AVAIL OF THE SERVICES: | ||||||
STEP |
CLIENT |
FRONTLINE SERVICE PROVIDER |
DURATION |
PERSONS RESPONSIBLE |
FEE |
LOCATION |
1. | Signify intention of registering Bicycle /padyak | |||||
2. | Compute the amount to be paid, advise client to secure Community Tax Certificate and Official Receipt | 5 minutes | Francia Rema S. Arroyo
Admin. Aide I Eleanor Villagomez Admin. Aide I |
none |
MTO |
|
3. | Secure Official Receipt and Community Tax Certificate. | |||||
4. | Issue Official Receipt ,
Community Tax Certificate and record in the log book |
3 minutes | Francia Rema S.. Arroyo
Admin. Aide I Eleanor Villagomez Admin. Aide I Lolita U. Alfelor Admin. Asst. II |
P250.-new or P200.-renewal |
MTO |
|
5. | Present Official Receipt and Community Tax Certificate | |||||
6. | Interview and prepare the documents, issue tin plate and sticker |
5 minutes |
Francia Rema S.. Arroyo
Admin. Aide I Eleanor Villagomez Admin. Aide I |
none |
MTO |
|
7. | Sign the documents, receive tin plates and sticker | |||||
8. | Secure signature of Municipal Treasurer. | 2 minutes | Petra M. Plaza
Mun. Treasurer |
none | MTO | |
9. | Indorse/accompany the client to Mayor’s Office for approval of documents. | 2 minutes
|
Francia Rema S.. Arroyo
Admin. Aide I Eleanor Villagomez Admin. Aide I |
none |
MTO |
– 7 –
VII – REGISTRATION OF MOTORIZED PADYAK AND TRIMOBILE FRANCHISE
The owner of motorized padyak and trimobile shall register with the MTO before they can use or operate the same within the municipality.
REQUIREMENTS:
- Certification from TODA
- Community Tax Certificate (CTC)
- Trimobile Inspection Report from Traffic Officer
- R. / LTO CR or Deed of Sale
FEES:
FOR NEW: FOR RENEWAL:
P100.00 – Mayor’s permit P110.00 – filing fee
P110.00 – filing fee P100.00 – mayor’s permit
P 20.00 – supervision fee P 50.00 – sticker/ renewal
P 10.00 – legal research fee P110.00 – registration of franchise
P 20.00 – annual safety inspection fee P110.00 – registration of franchise
P100.00 – cost of plate P 25% – surcharge in case of delinquency
P100.00 – registration of franchise P 20.00 – supervision fee
P 20.00 – franchise certificate fee P 10.00 – legal research fee
P 20.00 – franchise certificate fee
HOW TO AVAIL OF THE SERVICES: | ||||||
STEP |
CLIENT |
FRONTLINE SERVICE PROVIDER |
DURATION |
PERSONS RESPONSIBLE |
FEE |
LOCATION |
1. | Secure certificate from Traffic Officer as to compliance to safety device | |||||
2. | Conduct inspection of the trimobile and issue certification | 30 minutes | PNP Traffic Personnel | none | PNP Outpost Centro | |
3. | Present required documents –TODA, CTC, OR, CR, etc. | |||||
4. | Check, evaluate documents per requirements and prepare permit related documents | 30 minutes | Francia Rema S.. Arroyo
Admin. Aide I Eleanor Villagomez Admin. Aide I |
none |
MTO
|
|
5. | Pay the required fees |
– 8 –
6. | Receive payment, issue Official Receipt, record and issue tin plate and sticker | 5 minutes | Lolita U. Alfelor
Admin. Asst. II |
P 490.-new
P440.-renewal |
MTO | |
7. | Watch TV | Prepare documents and request client for signature | 3 minutes | Francia Rema S.. Arroyo
Admin. Aide I Eleanor Villagomez Admin. Aide I |
none |
MTO
|
8. | Sign the documents | |||||
9. | Secure signature of the Mun. Treasurer | 1 minute | Petra M. Plaza
Mun. Treasurer |
none | MTO | |
10. | Forward processed documents to Mayor’s Office for approval | |||||
11. | Prepares Mayor’s Permit and sign | 5 minutes | Virgilio Padua, Jr.
Private Secretary Leonilo B. Sarte Mun. Mayor |
none |
Mayor’s Office |
|
12. | Release the Mayor’s Permit | 1 minute | Virgilio Padua, Jr.
Private Secretary |
none | Mayor’s Office | |
13. | Receive copy of Mayor’s Permit |