municipal treasury office - benguet,...

1

A. ABOUT THE SERVICE

Real Property Tax is a yearly Ad Valorem Tax on real property unit such as land, machinery and other improvement not specifically exempted under the law Sec. 232 of Local Government Code). It is a provincial government imposition being collected through the Municipal Treasury Office.

B. WHO CAN AVAIL OF THE SERVICE

Any individual natural or juridical person who owns real property within the territory of the local government unit of La Trinidad, Benguet.

C. REQUIREMENTS

Assessment of Real Property (ARPT) or Tax Declaration from the Municipal Assessor’s Office; or

Properly filled-up data slip; or

Previous Official Receipt D. FEES

Two percent (2%) of the assessed value of the real property, plus surcharges/ penalties or minus discount for advance or prompt payment.

E. AVAILABILITY OF SERVICE

MONDAY TO FRIDAY 8:00 AM to 5:00 PM NO NOON BREAK

COLLECTION OF REAL PROPERTY TAX CONSTRUCTION

MUNICIPAL TREASURY OFFICE

2

F. HOW TO AVAIL OF THE SERVICE

STEP APPLICANT/ CLIENT SERVICE PROVIDER PROCESSING

TIME PERSON/S

RESPONSIBLE

1

PRESENT Order of

payment; or data slip; or Previous Official Receipt, and get number card at

the RPT/ Land Tax Section

NOTE: Senior Citizens; DAP; Pregnant/ Nursing Mothers; Please proceed to the designated courtesy lane.

RECEIVE Order of

payment; or data slip; or previous Official Receipt and issue number card to client; and verifies RPTAR

5 minutes / RPU/ OR

Revenue

Collection Clerk

VERIFY and ASSESS/

compute tax due

2

PAY tax due at RPT/

Land Tax Section

COMPUTE and RECEIVE

payment

4 minutes /

RPU

3

CLAIM Official Receipt

RELEASE Official Receipt

1 minute

MAXIMUM PROCESSING TIME = 10 minutes

Note: Waiting time is not included in the process

Owner of land, machineries and buildings have to pay Real Property Tax annually. Either on a One-time payment scheme or in quarterly installment basis:

1

st Installment -January to March 31

2nd

Installment -April to June 30 3

rd Installment -July to September 30

4th Installment -October to December 31

10% DISCOUNT for prompt payments 20% DISCOUNT for advance payments

Owner of building (RESIDENTIAL) shall pay an annual GARBAGE FEE of P300.00. Payment is made at Window 3 MTO.

Owner of building (COMMERCIAL) shall pay an annual GARBAGE FEE in accordance with the assessment as per the 2005 Revised Revenue Code of La Trinidad, Benguet

Payment is made at Window 3 MTO.

Payment made after the prescribed time of payment shall be subject to a surcharge.

3

START


END

PAY tax due at RPT/ Land Tax Section

PRESENT Order of payment; or data slip; or Previous Official Receipt, and get number card at the RPT/ Land Tax

Section

FLOW CHART ON COLLECTION OF REAL PROPERTY TAX

4


Business tax, fees and charges are municipal imposition levied to all person who establish, operate, conduct, or maintain their respective business within the municipality of the La Trinidad, Benguet. (Chapter II, IV, V,VI, Municipal Ordinance No. 12-2005)


Any individual natural or juridical person who establish, operate, conduct, or maintain a business within the municipality of the La Trinidad, Benguet.

C. REQUIREMENTS 1. FOR NEW BUSINESS APPLICATIONS

a. Duly filled-up Mayor’s Permit Application Form (Unified Form); b. Print-out of assessment of business tax, fees and charges; c. Barangay Business Clearance; d. Community Tax Certificate “CEDULA” (BIR Form No: 0016)

2. FOR RENEWAL OF MAYOR’S PERMIT

a. Print-out of assessment of business tax, fees and charges; b. Barangay business clearance; c. Community Tax Certificate “CEDULA” (BIR Form No: 0016)

3. FOR QUARTERLY PAYMENT (Business Tax only)

a. Official receipt of business tax paid for the 1st quarter/ previous quarter

D. FEES

Based on rates provided in the Tax Code (Municipal Ordinance No. 12-2005)



COLLECTION OF BUSINESS TAX, FEES AND CHARGES CONSTRUCTION

5



TIME PERSON/S

RESPONSIBLE

1 For NEW Business: a) Secure assessment

of tax, fees and charges from the Business Tax Section; and [proceed to (b)]

RECEIVE and verify documentary requirement cited above; (For NEW - assess and compute tax,

fees and charges; and Issue assessment form)

5 minutes

Revenue Collection Clerk

For RENEWAL: b) File or submit

documentary requirement cited above at MTO-Window 2.

NOTE: Senior Citizens; DAP; Pregnant/ Nursing Mothers; Please proceed to the designated courtesy lane Note:

For Businesses located at the Economic Enterprises

(a) 1993 Public Market Building; (b) 2002 Public Market Building; and\ (c) La Trinidad Vegetable Trading Post (LTVTP)

Proceed to MTO-Extension Office at 2nd

floor, Administrative Building, La Trinidad Vegetable

Trading Post (LTVTP)

FOR Quarterly Payment -

5 minutes if with O.R.;

10 minutes if without O.R.

2

PAY tax, fees and

charges due

RECEIVE payment and ISSUE Official Receipt

5 minutes

3


RELEASE Official Receipt

1 minute/

Official Receipt

MAXIMUM PROCESSING TIME = 16 MINUTES (SIMPLE TRANSACTION)/ 21 MINUTES COMPLEX TRANSACTION


Business Tax shall be paid within the first 20 days of January, if on quarterly payment basis: payment is due on or before the 20

th of January, April, July and October of each year.

Payment made after the prescribed time of payment shall be subject to a surcharge and an interest.

6

FLOWCHART ON COLLECTION OF BUSINESS

TAX, FEES AND CHARGES FLOW CHART

START

END

PAY Tax Due

For NEW Business Application: a) Secure Assessment of tax, fees and charges

from the Business Tax Section; and [proceed to( b)]

For RENEWAL:

b) Submit documentary requirement cited above for verification at MTO-Window 2

CLAIM Official Receipt and application documents

7


Community Tax Certificate is a poll tax imposed to every inhabitants of the Philippines who is a resident of the taxing Municipality.


General public who is (a) Any individual natural person who is a resident of the Municipality; 18 years old or over; Regularly been employed on a wage or salary basis for at least 30 consecutive days during any calendar year; or Engaged in business or corporation; or Owns real property with an aggregate assessed value of P1,000.00 or more; or Is required by law to file an income tax return; or (b) Juridical person .

C. REQUIREMENTS

Properly filled-up Data Slip; and

Current Pay Slip/ Income Tax Return (Employed); or

Sworn Declaration of Gross Sales/ receipt/ income (Business); or

Tax Declaration of Real Property Unit(s) located in the Municipality; or

Identification Card (Students) D. FEES

P5.00 basic tax plus P1.00 for every P1,000.00 of gross sales/ receipts/ income (individual natural

personl); or P2.00 for every P5,000.00 of gross sales/receipts (corporate)



COLLECTION OF COMMUNITY TAX CERIFICATE (CTC) “CEDULA” CONSTRUCTION

8



TIME PERSON/S

RESPONSIBLE

1

PRESENT submit duly filled-up data slip and

documentary requirement cited above to MTO-

Window 1 NOTE: Senior Citizens; DAP; Pregnant/ Nursing Mothers; Please proceed to the designated courtesy lane

RECEIVE duly filled-up

data slip; compute/ assess tax due.

2 minutes

Revenue

Collection Clerk

2

PAY tax due

COLLECT and

ACKNOWLEDGE payment

3 minute

3

AFFIX signature and

thumb mark in the triplicate copy; and Claim

Community Tax Certificate (Cedula)

ISSUE/RELEASE Community Tax

Certificate (Cedula)/ check applicant affix

signature/ thumb mark

4 minute/ CTC



Community Tax Certificate (Cedula) is due on the first day of each year. It shall be paid not later than the last day of February of each year. Surcharge of two percent (2%) per month (from the month of January up to the date of payment) shall be imposed when payment is done after the last day of February of each year.

9

START

END

FLOWCHART ON COLLECTION OF COMMUNITY

TAX CERIFICATE (CTC) “CEDULA”

PRESENT / SUBMIT duly filled-up data slip and documentary requirement cited above to MTO-Window 1

PAY tax due

AFFIX signature and thumb mark in the triplicate copy; and Claim Community

Tax Certificate (Cedula)

10


Miscellaneous and other fees are charges fixed by law or ordinance for the regulation or inspection of a business or activity. It shall include charges fixed by law or agency for the services of a public officer in the discharge of his official duties. It shall include, but not limited to the following:

Mayor’s Permit Fee (Cockfighting, Parades and Motorcades, Advertisement, Solicitation, Excavation, Film-Making, Agricultural Machinery and Other Heavy Equipment, Occupation, Storage of Flammable and Combustible Materials, Machineries and Engines, Temporary Use of Roads/ Streets/ Sidewalk/ Alleys/ Patios/ Plazas and Playgrounds, Conduct of Group Activities, Transfer of Human Cadaver, Construction of Pig and Pig Pen); Building Permit and Other Related Fees; Secretary’s Fee; Working Permit;

Municipal Assessor’s Office Fees; Local Civil Registry Office Fees; Local Clearances (Police, Municipal Trial Court, Mayor’s); Municipal Treasurer’s Office Fees; Sanitary Inspection Fees; Fees for the Municipal Health Services;

Business Establishment Inspection Fees; Fire Inspection Fees; Public Utility Posts Fees; Zoning/ Locational Clearance and Related Fees; Registration and Transfer Fees on Large Animals; Special Pass Sticker Fee; Passage Permit Fee.

WHEREAS, Municipal Charges are pecuniary liability, as rents or fees against persons or property. It shall include, but not limited to the following:

Market Rentals; Rentals of Properties owned by the Municipality; Rental for the use of Municipal Gym, Hall, Park and Other Municipal Government Building; Charges for the use of Pay Toilets;

Charges for Collection of Garbage; Parking Charges; Cemetery Charges; Municipal Agricultural Charges; Charges on Impounding of Astray Animals; Affiliation and on the Job Training Charges; Charge for Use of Municipal Aerial Wealth; Gate Pass (Vehicle Color Coding System).


General public .

C. REQUIREMENTS

Order of payment/slip from concerned office(s)

Other documentary requirement (e.g. traffic citation ticket, Barangay Clearance, etc.) Note: For:

(a) Market rentals - Official receipt of current payment (b) Gate Pass (Vehicle Coding System) – OR/CR of motor vehicle; (c) Push Cart Plate(s) – Market Inspector Clearance; (d) Weighs and Measure – Weighing Scale

D. FEES

Based on assessed fees indicated at the order of payment.



COLLECTION OF MISCELLANEOUS AND OTHER FEES, AND MUNICIPAL CHARGES

11



TIME PERSON/S

RESPONSIBLE

1

PRESENT requirement

cited above at MTO-window 3 for verification

Note: For: (a) Market Rentals; (b) Parking Charges (c) Gate Pass (Vehicle

Coding System - LTVTP);

(d) Push Cart Plate(s) (e) Weights and Measures

– Proceed to MTO-Extension Office at 2

nd

floor, Administrative Building, La Trinidad

Vegetable Trading Post (LTVTP)

NOTE: Senior Citizens; DAP; Pregnant/ Nursing Mothers; Please proceed

to the designated courtesy lane

RECEIVE and VERIFY

documentary requirement.

2 minutes

Revenue Collection Clerk

2

PAY fees or charges due

COLLECT and

ACKNOWLEDGE payment

2 minutes/ applicant

3

CLAIM OR and

documents

ISSUE OR / RELEASE submitted documents

2 minutes/ OR


Note: Waiting time is not included in the process Permit Fee on Gate Pass

There is an established Color Coding System to ensure that all vegetable and farmers with transport vehicles are provided equal opportunities in using the La Trinidad Vegetable Trading Post facility in proper, peaceful, convenient and speedy manner.

The imposed permit fee shall be due on the first day of January and payable within the twenty (20) days of January of every year.

Permit Fee on Porter’s Cart (Pedaled or Pushed/Pulled)

The imposed permit fee shall be due on the first day of January and payable within the twenty (20) days of January of every year. Payment made after the prescribed time of payment shall be subject to a surcharge equivalent to twenty five percent (25%) of the original amount due

12

END

FLOWCHART ON COLLECTION OF MISCELLANEOUS AND OTHER FEES, AND

MUNICIPAL CHARGES

CLAIM Official Receipt and documents

PAY fees or charges due

START

PRESENT requirement cited above at MTO-window 3 for verification

13


Non-Tax Delinquency Certificate; certified true copy of accountable forms and other certification, are issued to the tax payer upon request.


General public.

C. REQUIREMENTS

Properly filled-up Data Slip or request letter;

Official Receipt of previous payment (For non-tax delinquency)

Present Valid ID D. FEES

P80.00 (P30.00 certification fee + P50.00 verification fee)



ISSUANCE OF CERTIFICATE OF PAYMENTS; CERTIFIED TRUE COPY OF ACCOUNTABLE FORM; AND OTHER CERTIFICATIONS

14



TIME PERSON/S

RESPONSIBLE

1

FOR CERTIFICATE OF PAYMENTS: PRESENT requirement at RPT/ Land Tax Section; Business; Miscellaneous

Section; admin section, for verification of records.

Receive requirement

cited above; verify and process request.

5 minutes/RPU if with Official

Receipt

Note: 10 minutes - if

without Official Receipt)/RPU

MTO Personnel

on-duty

FOR OTHER CERTIFICATIONS: (Lost Receipts) PRESENT requirement to

the MTO personnel on-duty for verification/ processing

of request. NOTE: Senior Citizens; DAP; Pregnant/ Nursing Mothers; Please proceed to the designated courtesy lane

1 hour (current

Official Receipt)

Note: 24 hours (old Official

Receipt)

2

PAY certification fee and

verification fee at window 3 and claim Official Receipt

COLLECT payment and

ISSUE Official receipt

6 minutes

Revenue

Collection Clerk

3

GET Certificate at RPT/

Land Tax Section (for non-tax delinquency) or from the admin/ business tax section (for other certification); affix

signature at logbook/ receiving copy

RELEASE certificate of

non-tax delinquency/ certification

3 minutes/ certification

MTO Personnel

on-duty

TOTAL TIME = for certification of payments- 14 Minutes (w/ OR) / 19 Minutes (w/o OR) FOR Certification of LOST OR - 1 hour and 14 MINUTES (W/ OR)/ 24 Hours and 19 minutes

(COMPLEX TRANSACTIONS), (Lost W/O OR)


15

FLOWCHART ON THE ISSUANCE OF CERTIFICATE OF PAYMENTS; CERTIFIED TRUE COPY OF ACCOUNTABLE

FORM; AND OTHER CERTIFICATIONS

START

END

PAY certification fee and verification fee at window 3 and claim Official Receipt

FOTAX DELINQUENCY CERTIFICATE: PRESENT requirement at RPT/ Land Tax Section, for verification of records.

FOR OTHER CERTIFICATIONS: PRESENT requirement to the MTO personnel on-duty for verification/ processing of request

GET Certificate

16


Office of the Municipal Treasurer takes charge of the disbursement of all local government funds and such other funds the custody of which may be entrusted to him by law or other competent authority. (Sec.470 par. (d-3), Local Government Code)


General public.

C. REQUIREMENTS

Verbal or letter request;

Valid identification card

Official receipt/ acknowledgement of payment

D. FEES

None



CASH AND CHECK DISBURSEMENT

17



TIME PERSON/S

RESPONSIBLE

1

PROCEED to Cash

Section ask assistance from the MTO personnel on-duty; state request for

payment

NOTE: Senior Citizens; DAP; Pregnant/ Nursing Mothers; Please proceed to the designated courtesy lane

ACCOMMODATE

request for payment of client

1 minute

MTO Personnel

on-duty

2

COUNT Cash; secure

check payment

PAY and COUNT cash; ISSUE check to client

2 minutes/

Disbursement Voucher

Cashier

3

ISSUE Official receipt/ acknowledgement of payment and affixed

signature at DV/ payroll. claim cash/ check;

CHECK/VERIFY details of acknowledgement of payment/ Official receipt

2 minutes

MAXIMUM PROCESSING TIME = 5 MINUTES/ TRANSACTION


18

Prepared by: APPROVED: LAWRENCE B. BALUD WILMA M. LINTAN Administrative Officer IV Municipal Treasurer

END

START

PROCEED to Cash Section ask assistance from the MTO personnel on-

duty; state request for payment

COUNT Cash; secure check payment

ISSUE Official receipt/ acknowledgement of payment and affixed signature at DV/ payroll.

claim cash/ check;

FLOWCHART ON CASH AND CHECK DISBURSEMENT

municipal treasury office - benguet,...

Documents