Head: Carlita P. De Guzman – City Treasurer

Contact No.: (052) 480-0178

FUNCTION STATEMENTS

Advises the local officials on matters pertaining to Public Finance, exercise proper management  and takes charge of the disbursement  of local funds in her custody. Also implements tax ordinances and other powers and duties as maybe prescribed by law.

OBJECTIVES

95% collection of revenue estimates, proper management of government financial resources and effective administration of financial machinery.

Service Pledge

“We pledge and commit to serve with fairness and honesty.”

CASH DISBURSEMENT DIVISION

ABOUT THE SERVICE:

Disbursement refers to settlement of government payables/obligations by cash or checks. In whatever form the payment would be, the cashier, disbursing officer shall pay only approved vouchers/payrolls. Regular cash advance are those granted to treasurers, cashiers, disbursing officers separately for the following purposes.

1. Salaries and wages
2. Honoraria, overtime and financial assistance and other similar payments to official and employees.

CLIENTS GROUPS:

Creditors, City hall officials and employees, city public school teachers, barangay health workers, BSPO and BNS

PROCESS OF AVAILING THE SERVICES:

1. Maintain a check register where claimants shall be required to acknowledge receipt thereof.
2. Disbursements by cash shall be made from a cash advance drawn listing of which are posted in the window of the payments postmaster.

CASH RECEIPTS DIVISION

ABOUT THE SERVICE:

Basic Community of Php5.00 and an additional community tax computed at P1.00 for every Php1,000 earnings from business, salaries or earnings from exercise of profession and income from real property of individuals.

Every Php5,000.00 of the assessed value of real property tax owned in the Philippines and gross receipts, including dividends earnings derived from business in the Philippines during the preceding year of corporation.

CLIENT GROUPS: GENERAL PUBLIC

REQUIREMENTS: Identification Card

PROCESS OF AVAILING THE SERVICES:

1. Client fills out date sheet while the collecting clerk computes the amount to be paid based on the information given.
2. Clients presents assessment of payment to the collecting clerk and official receipt of issued upon payment.

BUSINESS TAX DIVISION

ABOUT THE SERVICE:

Before the business establishments could pay and secure Mayor’s Permit on Business Licenses, they need to present the business application in the Business Tax Division for the Assessment of tax due.

CLIENT GROUPS:

Businessmen, bookkeeper

CHARGES IN ASSESSMENT: Based on City Ordinance no.13-2007

PROCESS OF AVAILING SERVICES:

1. Upon presentation of the duly accomplished business application, it is determined whether new or renew.
2. If it is a new application, it is assessed at once, based on the capital.
3. If it is a renewal, the record is checked and if there is a delinquency, it is added in the assessment of current tax due.

REALTY TAX DIVISION

ABOUT THE SERVICE:

Verification, computation, review, postings and Issuance of Realty Tax Clearance of individual and corporate realty tax payers.

CLIENT GROUPS: Individuals and corporate

PROCESS OF AVAILING THE SERVICES:

1. Request for the assessment, computation of Realty Tax.
2. Request for payment posting.
3. Request for the issuance of tax clearances.

PERMIT AND REGULATORY FEES

Mayor’s Permit Fee on Business

(a) On manufacturer’s, assemblers, repackers, processors, brewers, distillers, and compounders of liquours, distilled spirits and wines or manufacturers of any article of commerce of whatever kind or nature:

1. Corporation………………………………………………………. 500.00
2. Partnership……………………………………………………….. 400.00
3. Single Proprietorship………………………………………….. 200.00

(b) On wholesalers, distributors, or dealers in any article of commerce or whatever kind of nature:

1. Corporation………………………………………………………. 500.00
2. Partnership……………………………………………………….. 400.00
3. Single Proprietorship………………………………………….. 200.00

(c) On Retailers

1. Corporation………………………………………………………. 500.00
2. Partnership……………………………………………………….. 400.00
3. Single Proprietorship………………………………………….. 200.00

(d) On exporters

1. Corporation………………………………………………………. 500.00
2. Partnership……………………………………………………….. 400.00
3. Single Proprietorship………………………………………….. 200.00

(e) On Banks and other financial institutions, contractor and other independent contractors, services, operators of theaters and cinema houses.

1. Corporation………………………………………………………. 500.00
2. Partnership……………………………………………………….. 400.00
3. Single Proprietorship………………………………………….. 200.00

(f) On cafe, cafeterias, ice cream and other refreshment parlors, restaurants, carenderias:

1. Corporation………………………………………………………. 500.00
2. Partnership……………………………………………………….. 400.00
3. Single Proprietorship………………………………………….. 200.00

(g) On amusement and other recreational places:

1. Corporation………………………………………………………. 500.00
2. Partnership……………………………………………………….. 400.00
3. Single Proprietorship………………………………………….. 200.00

(h) On Memorial Parks and Private Cemeteries……………500.00

(i) On Gasoline dealers/related products…………………5,000.00

On LPG dealer/wholesaler……………………………………..2,000.00
On LPG outlets/retailers……………………………………………750.00

(j) On subdivision’s operator on real estate developer

1. Corporation………………………………………………………. 500.00
2. Partnership……………………………………………………….. 400.00
3. Single Proprietorship………………………………………….. 200.00

(k) On lessor of estate, including apartment for rent, boarding house

1. Corporation………………………………………………………. 500.00
2. Partnership……………………………………………………….. 400.00
3. Single Proprietorship………………………………………….. 200.00

(l) On all other similar businesses, trade or commercial undertakings not herein expressly specified ……………………………………..200.00

(m) On delivery truck or van used by manufacturer, producer, wholesaler, dealer or retailer in the delivery or distribution of distilled spirits, fermented, liquors, soft drinks, cigar and cigarettes and other products such as but not limited to dressed chicken, cold cuts,, hardware materials, glasswares, drygoods, and others within the City of Legazpi, where said manufacturer, producer, wholesaler, dealer or retailer has no branch, sales office or warehouse:

For each delivery truck or van……………………………………….250.00

Sanitary Inspection Fee on Business

(a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirrits and wines or manufacturers of any article of commerce of whatever kind or nature:

(1) Corporation…………………………………………………………………200.00
(2) Partnership…………………………………………………………………180.00
(3) Single Proprietorship…………………………………………………….160.00

(b) On wholesalers, distributors or dealers in any article of commerce of whatever kind or nature:

(1) Corporation…………………………………………………………………200.00
(2) Partnership…………………………………………………………………180.00
(3) Single Proprietorship…………………………………………………….160.00

(c) On retailers

(1) Corporation…………………………………………………………………200.00
(2) Partnership…………………………………………………………………180.00
(3) Single Proprietorship…………………………………………………….160.00

(d) On exporters

(1) Corporation…………………………………………………………………200.00
(2) Partnership…………………………………………………………………180.00
(3) Single Proprietorship…………………………………………………….160.00

(e) On banks and other financial institutions, contractors and other independent contractors, operators of theaters and cinemahouses:

(1) Corporation…………………………………………………………………200.00
(2) Partnership…………………………………………………………………180.00
(3) Single Proprietorship…………………………………………………….160.00

(f) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, carinderias:

(1) Corporation…………………………………………………………………200.00
(2) Partnership…………………………………………………………………180.00
(3) Single Proprietorship…………………………………………………….160.00

(g) On amusement and other recreational places:

(1) Corporation…………………………………………………………………200.00
(2) Partnership…………………………………………………………………180.00
(3) Single Proprietorship…………………………………………………….160.00

Note: An addition or P4.00 is charged for the cost of printing of cards for items a to g.

Garbage Fees on Business

(a) Manufacturers of any article of commerce, including brewers, distillers, rectifiers, repackers and compounders of liquors, distilled sprits and/or wines – P1,000.00

(b) Importers and exporters – P1,000.00

(c) Retailers, dealers, wholesalers and distributors of any article of commerce:

(1) Sari-sari stores————————————————–300.00
(2) Groceries———————————————————400.00
(3) Supermarkets and Malls————————————–1,000.00
(4) Bazaars and departments stalls—————————— 500.00
(5) Drugstores——————————————————–300.00
(6) Others————————————————————-300.00

(d) Banks and other financial institutions-P500.00

(e) On business principally rendering services-P400.00

(f) On amusement places-P500.00

(g) On cafes, cafeterias, restaurants, ice cream and other refreshment parlors, soda fountain, bars, and carinderias and similar establishments

(h) On other business establishments not mention above-P300.00

Quarterly Deadline of Business Tax Payment

First Quarter————————————————January 20
Second Quarter——————————————–April 20
Third Quarter———————————————–July 20
Fourth Quarter———————————————October 20

The failure to pay within the prescribed deadline will result in the imposition of 25% surcharge and 2% interest per month.

IMPOSITION OF THE BASIC REAL PROPERTY TAX

1.5% a. Residential lands/buildings and other structures b. Agricultural lands/buildings and other structures

2.0% a. Industrial lands/buildings and other structures b. commercial lands/buildings and other structures c. Mineral lands d. Special classes e. Machineries

Quarterly Deadline of Real Property Tax Payment

First Quarter————————————————March 31
Second Quarter——————————————–June 30
Third Quarter———————————————–September 30
Fourth Quarter——————————————— December 31

CTO REALIZES P 456.5-MILLION REVENUE IN 2011’S 1ST 9 MONTHS

The City Treasurer’s Office (CTO) has realized a record high in the total actual collections of P 456,529,617.74 during the first nine months of 2011.
According to the City Treasurer Carlita de Guzman, the amount included the external sources of fund such as the Internal Revenue Allotment (IRA) in the amount of P290,507,238 and P 689, 123.79 from other sources.

The total local sources however, realized as of the end of the 3rd quarter last year were P 165,333,225.95 which comprised of real property taxes (RPT), Business Tax, other taxes and Non Taxes Revenues.

She said it was expected however that the actual collections would considerably increase at the end of the last quarter of 2011 in December where this will be boosted by about P15 million to P 20 million.

Meanwhile, City Mayor Carmen Geraldine B. Rosal was elated by the high collections efficiency of the city government saying it manifests the effectiveness, commitment and transparency of her administration in strengthening and streamlining its assessment and collection on machinery to finance the city various priority development projects in 2012 and beyond for the general welfare.
“I therefore encourage and remind our taxpayers, more particularly those from big commercial establishments to faithfully and promptly pay their taxes to enable us to pursue our development programs and projects next year.”