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February 2024
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Nilda G. Salvo

Municipal Treasurer

SERVICES

ALL ENTERPRISES are required to secure a Business License and Mayor’s Permit, and pay business taxes before the start of commercial operations.

The license must be renewed from January 1 to 20, every year. Penalties are imposed after this period.

Payments could be annually, semi-annually or quarterly. Taxes are due on the 1st 20 days of each quarter.

Business taxes for new enterprises have to pay the regulatory fees and charges. Those for succeeding years are computed as a percentage of gross receipts/sales.

Since various clearances will have to be secured from other city departments and government agencies before a Mayor’s Permit can be issued, the total time required for processing of business licenses is only about 30 minutes.

  • Applicants for Renewal – 30 minute to 1 hour
  • New Applicants – 1 to 3 days

Office or Division:

Office of the Municipal Treasurer

Classification:

Simple

Type of Transaction:

G2C-Government to Client

Who may avail:

Applicant

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

FOR RENEWAL OF BUSINESS

 

Business License Application/Assessment Form

MTO

Zoning Clearance (MPDO)

MPDO

Health & Sanitary Clearance(RHU)

RHU

MEO Clearance(MEO)

MEO

Fire Safety Clearance

BFP

ADDITIONAL REQUIREMENTS FOR NEW BUSINESS

 

Cedula

MTO

Barangay Business Clearance

BARANGAY HALL

DTI Registration/CDA Registration(Cooperative)if neede

DTI/CDA

SEC Registration(Partnership & Corporation)if needed

SEC

Contract of Lease(Market Occupants)if needed

MTO

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCESSI NG TIME

PERSON RESPONSIBLE

6. SECURE

APPLICATION AND REQUIREMETS

* Applicant fills up and submits Requirements

Old applicants, or those for renewal, attach prior year Book of Accounts(Gross Sales)

1. Employee in charge evaluates the submitted application

None

13 Minutes

JO Personnel

MTO

and

Market Inspector

MTO

and

Admin. Officer III/Cashier II/BPLO Designate

MTO

7. ASSESSMENT AND PAYMENT OF TAXES

* Applicant proceeds to the Assessment and Payment Personnel

2. Business taxes, fees and other charges are computed and written on the Assessment Form.

Computation of business taxes based on book of account presented by the client and the regulatory fees and charges from the Municipal Tax Ordinance No. 00-006 of 2004

15 Minutes

Admin. Officer III/Cashier II/BPLO Designate

MTO

8. PRINT AND RELEASE BUSINESS PERMIT/MAYOR’ S PERMIT/ PLATE AND STICKER

* New applicants Receive a Business plate with sticker.

Applicants for renewal of a business license receive a sticker.

The Mayor’s Permit

And business plate must be conspicuously displayed

within the business establishment

3. The Mayor’s Permit, Business Plate is issued to the applicant

Business Plate- PHP 200.00

 

Sticker-PHP 75.00

15 Minutes

Admin. Officer III/Cashier II/BPLO Designate

MTO

TOTAL

 

43 Minutes

 

NOTES:

* The Municipal Health Office issues a Sanitary Inspection Clearance and health cards for the firm’s workers.

** The municipal Planning and Development Office issues a Zoning Clearance as proof that the business conforms with the municipality’s Land Use and Zoning Clearance.

*** The Municipal Engineer’s Office conducts building Inspection.

Actual inspection is conducted for all new enterprises. However, firms which constructed buildings and have already secured an Occupancy Permit do not have to obtain a Zoning Clearance and are not required to undergo Building Inspection. If there are alteration, renovation, extension etc., were undertaken in the bldg, building and occupancy permits as well (see bldg. permits) as building inspection are required.

ENTERPRISES that have closed or ceased to exist, or whose ownership or nature of business have changed, must file with the MTO an application for Retirement of Business

Office or Division:

Office of the Municipal Treasurer

Classification:

Simple

Type of Transaction:

G2C-Government to Client

Who may avail:

Applicant

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

Application for Business Retirement Form (2 copies)

Applicant

Barangay Certification regarding cessation of business

Barangay Hall

Previous permit or license and business plates (to be surrendered)

Applicant

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

1. Application and verification of payments

* Client secures Application for Business Retirement Form and proceed to the computer area for verification of payment of previous taxes and fees due

1. EIC issue Application for Business Permit to the applicant.

None

15 Minutes

Admin. Officer III/Cashier II/BPLO Designate

MTO

2. Inspection Application is filed

2. The Business Licensing Division schedules an inspection to verify closure of business or changes in nature or ownership

None

3 Days

Admim. Officer III/Cashier II/BPLO Designate

MTO

3. Client Follow-up Client follow-up status of application.

3. EIC inform the client on the status of the application

None

3 Minutes

Admim. Officer III/Cashier II/BPLO Designate

MTO

4. Payments of Taxes Due

* Client pays taxes due, if any, and proceed to the Computer area for verification.

4. EIC issues Official Receipts

None

3 minutes

Admim. Officer III/Cashier II/BPLO Designate

MTO

5. Last Step

* Application is forwarded to the Municipal Treasurer and the Municipal Mayor for their signatures.

5. The Municipal Treasurer and the Municipal Mayor signs the papers.

None

5 Minutes

Municipal Treasurer

MTO

and

Municipal Mayor

Mayor’s Office

TOTAL

   
OWNERS OF land and buildings have to pay real property taxes annually. Taxes are a percentage of the property’s taxable value. Taxable value is computed by multiplying a land or building’s Fair Market Value (FMV) to its Assessment level. Both the FMV and the Assessment level are based on an ordinance passed by the Sanggunian/Municipal Council. The Municipal Assessor’s Office submits to the Sanggunian a new schedule of Fair Market Values every 3 years. Real property tax payments are made at the Land Tax division of the MTO. Taxpayers may choose to pay on an annual or quarterly basis. Discounts are given to those who pay in advance.

Office or Division:

Office of the Municipal Treasurer

Classification:

Simple

Type of Transaction:

G2C-Government to Client

Who may avail:

Applicant

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

Copy of Latest Real Property Tax Declaration

Assessor’s Office

Photocopy of latest real property tax payment/official receipt

Assessor’s Office

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCES SING TIME

PERSON RESPONSIBLE

1. Computation of Real Property Tax

* Taxpayer presents the requirements at the EIC.

1. A tax bill or Real Property Tax Order of Payment (RPTOP) is, then, printed.

Basic RPT Assessed Value x 1%= tax due

SEF RPT

Assessed Value x 1%=tax due

10 Minutes per tax declaration

LTOO II

MTO

Admin. Asst. II

MTO

Admin. Asst. V

MTO

Admin. Aide VI

MTO

Admin. Asst. VI

MTO

JO Personnel

MTO

2. Verification

* The client waits while EIC verifies the records. It is, then, released to the taxpayer.

2. A Revenue Collection Clerk verifies the accuracy of the tax bill.

5 Minutes per tax declaration

LTOO II

MTO

Admin. Asst. II

MTO

Admin. Asst. V

MTO

Admin. Aide VI

MTO

Admin. Asst. VI

MTO

JO Personnel

MTO

3. Payment Taxpayer presents the tax bill to an assigned collector at the counter and pays the taxes due.

3. EIC issue official receipt

15

Minutes per receipt

LTOO II

MTO

Admin. Asst. II

MTO

Admin. Asst. V

MTO

TOTAL

30

Minutes

Note: * Total Fees depend on the computation of the Real Property Tax

A CERTIFICATE of Real Property Tax Payments is required in certain transactions (e.g. securing a Building Permit), to prove that taxes on real property have been paid and updated. This may be secured from the Land Tax Division of the MTO

Office or Division:

Office of the Municipal Treasurer

Classification:

Simple

Type of Transaction:

G2C-Governement to Client

Who may avail:

Applicant

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

Copy of Latest Real Property Tax Declaration

Assessor’s Office

Community Tax Certificate

MTO

Certificate Fee Payment (Official Receipt)

MTO

If the purpose of the requested certification is for transfer of property ownership, the following are further required:

Documents supporting the transfer of ownership, duly notarized

Applicant

Transfer Tax Payment (Official Receipt)

MTO

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

1. Payment of Certification

* Client proceeds to the Land Tax Division Counter or to the License Division, pays the Certification Fee and gets his Official Receipt

1. EIC issue Official Receipt.

PHP35.00

per certification

5 Minutes

LTOO II

MTO

Admin. Asst. II

MTO

Admin. Aide VI

MTO

RCC-II

MTO

Admin. Aide I

MTO

JO Personnel

MTO

2. Printing of Certificate

* Client presents the requirements and informs the assigned personnel as to the purpose of the requested certificate

2. The certificate is then printed by the EIC.

15 Minutes

Admin. Aide VI

MTO

Admin. Asst. II

MTO

Admin. Asst. V

MTO

3. Verification of Certificate

* The printed certificate, along with the Individual Property Card, is forwarded to the assigned personnel.

3. A check is made on completeness of real property tax payments and the accuracy of the data printed on the certificate.

5 Minutes

Admin. Aide VI

MTO

Admin. Asst. II

MTO

Admin. Asst. V

MTO

4. Approval and Issuance

* The client waits while it is being signed by the Municipal Treasurer. It is then released to the client.

4. The Chief of the Land Tax Division initials the certificate and forwards the same to the Municipal Treasurer for her signature

5 Minutes

LTOO II

MTO

Municipal Treasurer

MTO

TOTAL

PHP 35.00

30 Minutes

BUHI Public Market and street vendors are registered with the MTO. They are assigned a specific area with the market or the municipal business district where the can put stalls and sell their wares.

Those who violate the guidelines on vending should be reported to the Buhi Public Market. They are apprehended and their goods are confiscated.

Apprehended goods may be reclaimed after payment of the corresponding fine

Office or Division:

Office of the Municipal Treasurer

Classification:

Simple

Type of Transaction:

G2C-Governement to Client

Who may avail:

Applicant

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

None

None

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

1. Vendor Information

* Vendor approaches the Market Enforcer and informs him about the type and quantity of goods confiscated.

1. The Market Enforcer explains to the vendor the violation committed.

None5 Minutes

LRCO I

MTO

Market Inspector II

MTO

Admin. Aide I

MTO

2. Issuance of Cash Ticket

* The vendor is issued a Cash Ticket.

2. The Revenue Collector issue official receipts for the payment of fines.

PHP 10

per papag

3 Minutes

LRCO I

MTO

Market Inspector II

MTO

Admin. Aide I

MTO

3. Payment of Fines

* Vendor pays the corresponding fine.

3. The Revenue Collector issued an Official Receipt and instructs the former to go back to the Market Enforcer.

None

5 Minutes

Market Inspector II

MTO

Admin. Aide

MTO

Admin. Aide I

MTO

4. Release of Confiscated Goods

* The confiscated goods is then releases to the vendor.

4. Market Enforcer records the Official Receipt

 

15 Minutes

Market Inspector II

MTO

Admin. Aide I

MTO

TOTAL

 

28 Minutes

 

A COMMUNITY Tax Certificate (CTC) is required when an individual or corporation:

  • Acknowledges any document before a notary public
  • Takes an oath of office upon election or appointment to any position in the government service
  • Receives any license, certificate or permit from any public authority
  • Pays any tax or fee
  • Receives money from any public funds
  • Transact other official business
  • Receives any salary or wages from an person or corporation The Municipal Treasurer’s office (MTO) issued CTCs.

Office or Division:

Office of the Municipal Treasurer

Classification:

Simple

Type of Transaction:

G2C- Government to Client

Who may avail:

Applicant

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

None

None

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCESSIN G TIME

PERSON RESPONSIBLE

1. Secure Personal Data Sheet Form

* Client secures and fills up 1 copy of a Personal Data Sheet. Form available at the counter of the MTO.

1. Personal Data Sheet is issued to the client.

For every individual client, basic tax of P5.00 plus requires to pay a tax of P1.00 for every P1,000.00 of gross income.

For Corporation/Partner ship basic tax of

500.00 plus requires to pay a tax of 2.00 pesos for every 5000.00 of gross income

2 Minutes

RCC II

MTO

Daycare Worker I

MTO

RCC II

MTO

Admin. Aide VI

MTO

Admin. Aide I

MTO

2. Submission of Personal Data Sheet Form and Issuance of CTC.

* Client submits the accomplished form and waits for the issuance of the Community Tax Certificate (CTC)

2. EIC issues Community Tax Certificate.

 2 Minutes

RCC II

MTO

Daycare Woker I

MTO

RCC II

MTO

Admin. Aide VI

MTO

Admin. Aide I

MTO

TOTAL

 

4 Minutes

 

ONE-STOP Business Registration is a service that seeks to facilitate the registration of business by providing central access to government agencies involved in the registration process.

Annual One-Stop Business Registration

All municipal government department head and government agencies involved in the processing of business licenses or permits form a one-stop processing center from January 2 to 20, every year. This period corresponds to the time of renewal of permits. With all relevant municipal departments and national government agencies on one place, business licenses are secured within 2 – 4 hours.

The center is located at the Lobby of Old Municipal Building

The department/agencies involved are the Municipal Treasurer’s, Municipal Planning and Development, Municipal Engineer’s, Municipal Health and Municipal Mayor’s Office, Bureau of Internal Revenue and Bureau of Fire Protection.

Office or Division:

Office of the Municipal Treasurer

Classification:

Simple

Type of Transaction:

G2C-Governemnt to Client

Who may avail:

Applicant

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

For the Annual One-Stop Business Registration Service (please secure all the requirements needed for applying for/renewing a business permit.)

MTO / MEO / MPDO / BF

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

Annual One-Stop Registration

1. Business Permit Procedure

* Please follow the steps for applying/renewing a business permit/license.

MTO

None

1 Day

Admin. Officer III/Cashier II/BPLO Designate

MTO

TOTAL

 

1 Day

 

Office or Division:

Office of the Municipal Treasurer / Administrative Division

Classification:

Highly Technical

Type of Transaction:

G2G-Government to Government

Who may avail:

Government

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

None

None

CLIENT STEPS

AGENCY ACTION

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

1.

Entertain/Attend queries of

office clients

10 minutes

Municipal Treasurer

MTO

2. Review

/Records processed vouchers & other money claims & prepared checks.

1 Day / Daily

Market Inspector II

MTO

3. Review, verify & signed check for payments, etc.

5 Minutes

Municipal Treasurer

MTO

4. Encashment and disburse payrolls for salaries, wages and labor payrolls, etc.

1 Day

Admin. Officer II/Cashier II

MTO

5. Records cash receipt, Cash advance & Disbursements to book of accounts.

1 Day

Municipal Treasurer

MTO

Admin. Aide I

MTO

6. Post Monthly abstract of RPT and General Collection and Prepared Monthly Report of Collection (RPT and General Collection).

1 Day

RCC II

MTO

7. Deposit Daily collection of Revenue & Barangay Treasury

4 hrs.

Admin. Asst. V

MTO

8. Records & remit the monthly premiums & loan amortization to GSIS, Pag-ibig Philhealth and other private lending institution.

1 Day

Daycare Worker I

MTO

9. Receive, review, record all money payments received & prepare Monthly Collection & Deposit

1 Day.

LTOO III

MTO

10. Prepare report of Check Issued & Consolidated report of Accountable Forms

1 Day.

Market Inspector II

MTO

JO Personnel

MTO

11. Review, verify & reconcile monthly report of revenue collection & Barangay Treasurer’s & records of cash receipt, advances & disbursement

1 Day / each fund every week

Municipal Treasurer

MTO

TOTAL

8 Days, 4

Hours, 15 Minutes