Municipal Treasurer’s Office

GRANTING OF NEW AND RENEWAL OF EXISTING BUSINESS AND/OR MAYORS’S PERMIT

All applicants are required to secure a Business License and Mayor’s Permit and pay business taxes before the start of commercial operation. The license must be renewal from January 1 to 20 every year. Penalties are imposed after this period.

Business taxes for new enterprises and commercial business are required to pay the Regulatory fees only. Those for succeding years are computed as percentage of gross receipt/sales. Payment may be made annually , semi-annually, quarterly, taxes are due on the first 20 days of each quarter.

If takes a minimum of two (2) days Excluding Backroom Activities to process new application, and one (1) day for Renewal of Business License.

Who must avail of the service:

Citizen doing business or plan to do business within the municipality.

  Requirements for new-started business:

 

1. Location sketch of the new business
2. Paid-up capital of the business as shown in the article of the incorporation if a corporation or partnership or a sworn statement of the capital invested by the owner or operator if a sole partnership
3. A certification attesting to the exemption if business is tax exempt.
4. Certification from the office-in-charge of zoning that the location of the new business is in accordance with zoning regulations.
5. Tax Clearance showing that the operator has paid all tax obligations in the municipality including real property tax.
6. Three (3) passport pictures of the owner or operator or in case of partnership or corporation, the picture of the senior or managing partner and that of the president and general manager.
7. Barangay Business Clearance

 

For the renewal of existing business permits:

 

1. Previous year’s Mayor’s Permit
2. A copy of the annual or quarterly tax payment
3. Copy of all receipts showing payments of all regulatory fees as provided for in this ordinance
4. Sworn statement of the capital investment and annual gross sales or receipts for the previous year
5. Certification of tax exemption from those concerned if the business is tax exemp
6. Real property Tax Clearance  

Taxes and Fees

Computation of Business Tax (MTO)

1. Inspection Fee/Tax Clearance
2. Garbage Fee
3. Sanitary Permit
4. Health Certificate
5. Mayor’s Permit (base on business capitalization)
6. Fire Safety Inspection Fee
7. Business Tax
8. Zoning Certificate

Business Permit files based on Municipal Tax Code Ordinance No. 015, series of 2011

How to avail the service: (this steps exclude the backroom activities)

STEPS	APPLICANT/CLIENTS	OFFICE ACTIVITY	DURATION OF ACTIVITY	PERSON-IN-CHARGE
1	Proceed to designated  BPLO	Provide the clients short briefings and its requirements	10  minutes	BPLO
2	Proceed to Mun. Treasury Office. Submit the accomplished Application Form and other documentsfor assessment verification and pay the taxes and fees	Receive and review application and other document. The assigned personnel computes taxes, fees and other changes, accept payment and issue official receipt: prepare business permit and the municipal recommend of the approval of said permit to the Municipal Mayor.	10 minutes	MTO Personnel
3	Proceed to the Mayor’s Office for the approval of business permit	Receive documents and receipts; segregate file copy; record data; release clients copy to the applicant	30 minutes	Mayor’s Office Staff

RETIRING A BUSINESS LICENCE

• Enterprises that have closed or ceased to exit or whose on partnership has changed, must file with the MTO on application for retirement of business.
• Should be done to update the Municipal Government’s record and to avoid accumulation of tax payment and penalties.

Requirements:

• Application for Business Retirement-(2) copies
• Barangay Certification regarding cessation of Business
• Previos permit or License (to be surrended)

Procedure:

STEPS	APPLICANT/CLIENTS	OFFICE ACTIVITY	DURATION OF ACTIVITY	PERSON-IN-CHARGE
1	Proceed to MTO and secure applicatiom for retirement form	MTO staff verifies the payment of previos taxes and fees due.	10 minutes	Municipal Treasurer
2	Fill up the application and submit	Schedules on inspection to verify closure of business or charges in nature or ownership	2 days	MTO Staff
3	Follow-up status of application, pay taxes due (if any)	Issues official receipts (if any)	5 minutes	MTO Staff
4	Secure approved retirement form	Issues the request	5 minutes	MTO staff

PAYING REAL PROPERTY TAX

• Owner of Land Building have to pay real property taxes annually. Taxes are a percentage of the property taxable value.
• Taxable Value is based on the Municipal Assessor’s schedule of fair market values.
• Real property tax payment is made at the Land Tax Division of the CTO. Taxpayers may choose to pay on annual or quarterly basis. Discounts are given to the those pay in advance.

Requirements:

• Copy of Latests Real Property Tax Declaration
• Photocopy of Latest Real Property Tax Payment/Official Receipts

Taxes:

• Basic Real Property Tax = fair Market Value X Assessment level X Basic taxe rate
• Additional Tax ( Special Education Fund) = Fair Market Value X Assessment Level X 1%

Discounts:

• Advance payment ( paid before January 1 of the taxable year) 20%
• Prompt payment ( January 1 to March 31 of the taxable year) 10%

Penalties:

• Failure to pay tax 2% per montn

PROCEDURES:

STEPS	APPLICANT/CLIENTS	OFFICE ACTIVITY	DURATION OF ACTIVITY	PERSON-IN-CHARGE
1	Present the requirements at the Municipal Treasurer’s.	Computation of Real Property Tax	10 minutes	MTO Personel
2	Pay  the taxes and wait for the Official Receipt	Issue official Receipt	5 minutes	MTO Personnel

SECURING CERTIFICATE OF REAL PROPERTY TAX PAYMENTS

• A CERTICATE of real property tax payment is required, in certain transaction ( securing a build permit, ctc.) to prove that taxes on real property have been paid and updated. This may be secured from the MTO.

Requirements:

• Copy of Real Property Tax Declaration
• Community Tax Certificate
• Certification Fee Payment-Official Receipt.
• If the purpose of the requested certification is for transfer of property ownership, the following are further required:
• Document supporting the transfer of ownership, duly notarized.
• Transfer Tax Payment-Officials Receipt

Procedure:

STEPS	APPLICANT/CLIENTS	OFFICE ACTIVITY	DURATION OF ACTIVITY	PERSON-IN-CHARGE
1	Proceed to MTO and pay Certification fee -present the requirements	Issue official Receipt -The certificate is then printed	5 minutes	MTO Personnel
2	Wait for a few minutes	The printed certificate shall be check/verified for the purpose of occuracy of data printed on the certificate	2 minutes	MTO Personnel
3	Receive the Certificate	The person in change Forwards the certificate to the Municipal Treasurer for her signature then releases to the clients	2 minutes	MTO personnel

ISSUANCE OF COMMUNITY TAX CERTIFICATE

 Community Tax Certificate is issued every year.

Procedure:

STEPS	APPLICANT/CLIENTS	OFFICE ACTIVITY	DURATION OF ACTIVITY	PERSON-IN-CHARGE
1	Proceed to Municipal Treasurer’s Office	Interview the Clients  and issue CTC	5 minutes	MTO Personel
2	Pay the CTC and wait for the release	Received payment and issued CTC	2 Minutes	MTO Personnel

REGISTRATION OF LARGE CATTLE

Large cattle shall be registered with the Municipal Treasurer’s office upon reaching the age of one (1) year. The ownership of large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer’s Office. All large cattle presented will be recorded in a registry book showing the name and residence of the owner; the consideration as purchase price of the animal in case of sale or transfer; and the class, color, age, sex brand and other identifying markers of the cattle. Thes data will be sated in the certificate of ownership issued to the owner there of.

The Municipal Treasurer has a designated authorized reprensentative to conduct registration of largde cattle in the barangays.

Who must avail the service:

 Owner of the Large Cattle

How to avail the Service:

STEPS	APPLICANT/CLIENTS	OFFICE ACTIVITY	DURATION OF ACTIVITY	PERSON-IN-CHARGE
1	Inquire the Punong Barangay regarding the schedule of registration	Provide the clients the necessary information	2 minutes	Barangay Council
2	Proceed to the MTO Personnel for registration and payment	Register of large cattle, issue official Receipts and certificate of Ownership	10 minutes	MTO Staff