Municipal Treasury Office

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Recent News and Updates

World Environment Day (WED)

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.

RETIRING A BUSINESS LICENSE

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

PAYING REAL PROPERTY TAXES

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

SECURING CERTIFICATE OF REAL PROPERTY TAX PAYMENTS

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

OTHER TAXES, FINES AND ADMINISTRATIVE FEES (SETTLING FINES ON APPREHENDED MARKET VIOLATORS)

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.	None	5 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

SECURING A COMMUNITY TAX

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 SHOP REGISTRATION

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 OF THE MUNICIPAL TREASURER (ADMINISTRATIVE DIVISION)

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

Recent News and Updates

Directory

Nilda G. Salvo

SERVICES

NOTES: