Republic of the Philippines

CITY TREASURER’S OFFICE

Legazpi City

CITIZEN’S CHARTER

BUSINESS TAX DIVISION

1.) BUSINESS TAX ASSESSMENT

AGENCY LGU/ACTION CLIENT STEP DURATION FORMS/DOCUMENTS NEEDED AMOUNT OF FEES OFFICER/EMPLOYEE RESPONSIBLE
1. Pre Assessment of Regulatory Fees: Re: Mayor’s Permit, Sanitary Permit, Health Card and Garbage Fees. (FOR FIRE INSPECTION FEES COMPUTATION) Submit application for business. 5 minutes Application Form Assessment fees as provided under City Ordinance No. 13-2007 Business Tax Personnel
2. Assessment for New Business

3. Assessment for Renewal of Business
Client waits for the Tax Order of Payment (TOP) in the business center. 10 minutes / line of business Assessment fees as provided under City Ordinance No. 13-2007 Business Tax Personnel
ASSESSMENT APPROVAL

The City Treasurer and her deputized officer approves the business tax assessment for new and renewal.
Client waits for the Tax Order of Payment (TOP) in the business center. 5 minutes / line of business Assessment fees as provided under City Ordinance No. 13-2007 City Treasurer

LTOO IV

2.) ISSUANCE OF BUSINESS TAX QUARTERLY BILLING STATEMENT

AGENCY LGU/ACTION CLIENT STEP DURATION FORMS/DOCUMENTS NEEDED AMOUNT OF FEES OFFICER/EMPLOYEE RESPONSIBLE
Prints Statement of Account Request for issuance of Statement of account 5 minutes Business Tax Personnel

3.) ISSUANCE OF BUSINESS TAX RETIREMENT CERTIFICATE

AGENCY LGU/ACTION CLIENT STEP DURATION FORMS/DOCUMENTS NEEDED AMOUNT OF FEES OFFICER/EMPLOYEE RESPONSIBLE
Prepares and Issues Business Retirement Certificate Submit the requirements for business retirement. 15 minutes *Original copy of mayor’s permit

*Letter of closure: citing the following: Date of closure & Gross sale from January until the date of closure

* Certification from the lessor that the business establishment had been closed (if lessee) or Certification from the barangay captain (where the business is located) confirming the closure of the business.

*Inspection report of the City Treasurer personnel regarding the veracity of the closure
P 50.00 Business Tax Personnel

REALTY TAX DIVISION

1.) PREPARATION OF REAL PROPERTY TAX STATEMENT OF ACCOUNT.

AGENCY LGU/ACTION CLIENT STEP DURATION FORMS/DOCUMENTS NEEDED AMOUNT OF FEES OFFICER/EMPLOYEE RESPONSIBLE
Prepares and prints Realty Tax Billing For tax billing, present copy of latest RPT Official Receipt or latest tax declaration or the complete details of the property

Go to the cashier for payment
5 minutes/ tax declaration * Record of previous payment

* Realty Property Tax Declaration
Realty Tax Personnel
Posting of Realty Tax payment Presents Official Receipt for posting 10 minutes/tax declaration Official receipt Realty Tax Personnel

2.) ISSUANCE OF REAL PROPERTY TAX CLEARANCE

AGENCY LGU/ACTION CLIENT STEP DURATION FORMS/DOCUMENTS NEEDED AMOUNT OF FEES OFFICER/EMPLOYEE RESPONSIBLE
Verification of realty tax payments / validation if payment is updated. Submit the complete details of the real property including its purpose.

Payment for Tax Clearance
15 minutes Official receipt P 50.00 Realty Tax Personnel

3.) TRANSFER TAX ASSESSMENT

AGENCY LGU/ACTION CLIENT STEP DURATION FORMS/DOCUMENTS NEEDED AMOUNT OF FEES OFFICER/EMPLOYEE RESPONSIBLE
Check completeness of the requirements and compute amount of transfer tax to be paid Submit photocopy of all the required documents.

Go to the cashier for payment
10 minutes / tax declaration One (1) photocopy of the following:

* Deed of Sale / Donation /Assignment/Conveyance /Extrajudicial Settlement /Affidavit of Consolidation etc,

* Latest Tax Declaration

* Tax Clearance-Realty taxes paid up to current year.

* Certification of No Improvement- Assessor’s Office -If no building)
Assessment fees as provided under City Ordinance No. 13-2007 LTOO III

Admin Asst. VI

CASH RECEIPT DIVISION

1.) ISSUANCE OF COMMUNITY TAX CERTIFICATE OR CTC

AGENCY LGU/ACTION CLIENT STEP DURATION FORMS/DOCUMENTS NEEDED AMOUNT OF FEES OFFICER/EMPLOYEE RESPONSIBLE
Encode all data, issued computerized CTC and receives cash payment. Proceed to the Queuing Personnel, get the transaction number, Fill up the Personal Data form and wait for your number to be flashed on the Queuing Monitor.

Pay the amount due.
5 minutes * Filled Up Personal Data Form Assessment fees as provided under City Ordinance No. 13-2007 Revenue Collectors

2.) PAYMENT OF BUSINESS TAX / REAL PROPERTY TAX AND FEES / CHARGES / CLEARANCES

AGENCY LGU/ACTION CLIENT STEP DURATION FORMS/DOCUMENTS NEEDED AMOUNT OF FEES OFFICER/EMPLOYEE RESPONSIBLE
Receive order of payment for issuance of official receipt. Proceed to the Queuing Personnel, get a transaction number. Wait for your number to be flashed on the Queuing Monitor.

Pay the amount due.
5 minutes * Approved Business Tax Assessment Billing

* RPT Assessment / Billing

* Order of Payment from concerned offices
Assessment fees as provided under City Ordinance No. 13-2007 Revenue Collectors

WINDOWS 9, 10 & 12 for REAL PROPERTY TAX PAYMENT

WINDOWS 1 to 8 FOR BUSINESS TAX PAYMENT and OTHER FEES

DEADLINE FOR RENEWAL OF BUSINESS AND QUARTERLY PAYMENTS

1st Quarter – January 20; 2nd Quarter – April 30; 3rd Quarter – July 20; 4th Quarter – October 20

DEADLINE FOR REALTY PROPERTY TAX PAYMENTS

1st Quarter – March 31; 2nd Quarter – June 30; 3rd Quarter – September 30; 4th Quarter – December 31

CASH DISBURSEMENT DIVISION

1.) PAYMENT FOR HONORARIUM, FINANCIAL ASSISTANCE, CASH FOR WORK, SENIOR CITIZEN BRGY. TANOD, ECO – AIDE, ETC.

AGENCY LGU/ACTION CLIENT STEP DURATION FORMS/DOCUMENTS NEEDED AMOUNT OF FEES OFFICER/EMPLOYEE RESPONSIBLE
Verify list of approved payroll for payment. Claimants shall affix their signature or thumb mark to acknowledge receipt of payments. 5 minutes / payee * Valid Identification Card

* Special Power of Attorney

* Authorization
Cash Disbursement Personnel

2.) ISSUES / PREPARES CHECKS TO CREDITORS AS PAYMENT FOR VARIOUS OPERATIONAL EXPENSES OF THE DIFFERENT DEPARTMENTS OF THE CITY OF LEGAZPI

AGENCY LGU/ACTION CLIENT STEP DURATION FORMS/DOCUMENTS NEEDED AMOUNT OF FEES OFFICER/EMPLOYEE RESPONSIBLE
Maintain a check register. Claimants required to acknowledge receipt of checks. 5 minutes/ check * Valid Identification Card

* Official Receipts

* Sales Invoice

* Special Power of Attorney

* Authorization
Supervising Admin Officer

Cash Disbursement Personnel

FOR YOUR COMPLAINTS:

Please contact: Carlita P. De Guzman, City Treasurer – Office Tel. No. 480-0178

Cecilia R. Enaje, Asst. City Treasurer

Sonia L. Rañola – Chief Administrative Division

Ofelia B. Agripa – Chief, Business Tax Division

Vilma V. Pujol – OIC, Realty Tax Division

Constance S. Oliveros – Chief, Cash Disbursement Division