I. Collection of Tax on Transfer of Real Property Ownership
ABOUT THE SERVICE

All persons acquiring real property by sale, donation, barter or any other mode of transferring ownership or title of property are required to pay the tax herein imposed. The transfer of real property by religious or charitable institution shall be subject to this tax because said tax is not a tax on real property to which they are exempt but to the transfer thereof.

Properties acquired by rural banks and private lending institutions by foreclosure shall like wise be subject to the same tax herein prescribed.

Exemption

– The sale, transfer or other dispositions of real property pursuant to Republic Act 6657 or the Comprehensive Agrarian Reform Law.

The seller, donor, transferor, executor or administrator shall have the duty to pay the transfer tax within sixty (60) days from the date of the execution of the deed.

CLIENT GROUPS

All persons acquiring or transferring real Property

REQUIREMENTS

Deed of sale, donation, barter or any other mode of transferring of real property.

SERVICE SCHEDULES
Mondays to Fridays
8:00 AM to 12:00 Noon & 1:00 PM to 5:00 PM
 
TOTAL PROCESSING TIME

4 minutes

TOTAL TAX/FEES/CHARGES

(1) 50% of 1% of the total consideration;

(2) Fair Market Value in case monetary consideration is not substantial whichever is higher.

(3) 25% surcharge for late payment

(4) 1% per month interest but not to exceed 36 months.

PROCESS OF AVAILING THE SERVICE
 
Steps Involved Action of the City Treasurer’s Office Transaction Time Responsible Person
(1) Present the deed of sale, donation, barter or any mode of transfer.  Compute the Transfer Tax and the penalty, if any      2 minutes Local Revenue collection Officer III
(2) Pay the transfer tax and the surcharge if any.  (3) Receive the Official receipt and review the amount indicated. Issues Official Receipts 2 minutes Revenue Collection Clerk III
 
II. Collection of Community Tax Certificate
ABOUT THE SERVICE

A Community Tax Certificate is issued to individual resident of the city, 18 years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year; who is engage in business or occupation and owner of real property.

A community Tax certificate is also issued to juridical person, whether domestic or resident foreign engaged in business in the Philippines.

CLIENT GROUPS

Individual residents of the city; juridical persons engaged in business in the Philippines.

REQUIREMENTS
  • Identification Card
  • Previous Year CTC
SERVICE SCHEDULES
Mondays to Fridays
8:00 AM to 12:00 Noon & 1:00 PM to 5:00 PM
 
TOTAL PROCESSING TIME

5 minutes

TOTAL TAX/ FEES/CHARGES:
Individual CTC

(1)     P 5.00   – Basic Community Tax

(2)     P 1.00   – Additional tax for every P 1,000.00 income earnings from business, salaries, earnings from exercise of profession and income from real

(3)     24 % interest per annum for late payment

Corporate Tax Certificate

(1)    P 500.00 – Basic corporate Tax

(2)    P 2.00 – Additional tax for every P 5,000.00 income earnings from business during the preceding year.

(3)    P 2.00 – Additional tax for every P 5,000.00 income from real property.

(4)    24 % interest per annum for late payment

PROCESS OF AVAILING THE SERVICE
 
Steps Involved Action of the City Treasurer’s Office Transaction Time Responsible Person
(1)    Fill out the personal data sheet and submit to the Revenue Collection Clerk 
(2)    Affix the signature and thumb mark in 3 copies  
Computes the tax, if delinquent compute and add the penalties/interest 
    The Revenue collector signs for the City Treasurer
2 minutes            1 minute Revenue collection Clerk III          Revenue collection Clerk III
(3)    Pay the amountincluding the interest if any; Accept CTC and review the amount indicated Issues CTC 2 minutes Revenue Collection Clerk III
 
III. Collection of Franchise Tax
ABOUT THE SERVICE

A franchise is a right or privilege , affected with public interest conferred to private persons or corporations under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety.

CLIENT GROUPS

All businesses enjoying franchise granted by the congress of the Philippines, National Franchising Office or the Sangguniang Panlungsod.

REQUIREMENTS

(1) Copy of Franchise Certificate

(2) Certified Gross income Receipt (renewal)

(3) Previous Mayor’s Permit/Official Receipts

(4) Community Tax Certificate

(5) Barangay Clearance

(6) SEC/DTI /CDA Certificate of Registration

SERVICE SCHEDULES
Mondays to Fridays
8:00 AM to 12:00 Noon & 1:00 PM to 5:00 PM
 
TOTAL PROCESSING TIME

7 minutes

TOTAL TAX/ FEES/CHARGES

(1)     60 % of 1 % Franchise Tax- Based on Annual Gross Receipts for the preceding year (existing )

(2)     25 % of 1 % Franchise Tax – Based on Capital Investment in case of newly started business

(3)     25 % surcharge- For late payment

(4)     2 % per month- Interest but not to exceed 36 months

PROCESS OF AVAILING THE SERVICE
 
Steps Involved Action of the City Treasurer’s Office Transaction Time Responsible Person
(1) Present the statement of Gross Income Receipt (for renewal) Computes the Franchise tax 2 minutes Local Revenue Collection Officer III
(2) Present the statement of Capital Investment (newly-started)  (3) Pay the Franchise Tax   (4) Accept O. R. review the amount indicated Compute the tax, fees and charges      Issues Official Receipts 3 minutes        2 minutes         Revenue Collection Officer III
 
IV. Collection of Business Permits and Licenses
ABOUT THE SERVICE

All business establishments are required to secure a business license and Mayor’s Permit and pay the corresponding taxes before the start of the operation. The Business license must be renewed from January 1 to 20 every year as provided in City Tax Ordinance No. 087-07, unless the Sangguniang Panlungsod extends the period of payment.

Separate Permit on Different Kinds of Business – If a person desires to engage in more than one kind of business, he shall secure the corresponding permit and pay the permit fee imposed on each separate or different business establishment.

Non-Issuance of Permit – A Mayor’s Permit may be refused on the ground that the person applying for a permit has violated and continues to violate any ordinance or regulation relating to such a permit.

Revocation of Permit – Upon proper written notice, the City Mayor may revoke the permit and close the establishment for any of the following;

(1)    Violation of any of the conditions set forth in the permit

(2)    Abuse the privilege to do business or pursue an activity to the injury of public morals and peace; and

(3)    When the place of business becomes a nuisance or is allowed to be used by disorderly characters, criminals or persons of ill-refute.

CLIENT GROUPS

Owners of business establishments

REQUIREMENTS

(1) Application Form

(2) Previous Mayor’s Permit/License (renewal)

(3) Proof of payment (for renewal)

(4) Statement of Gross Income (for renewal)

(5) Barangay Clearance

(6) DTI/SEC/CDA Certificate of Registration

(7) SSS Clearance

SERVICE SCHEDULES:
Mondays to Fridays
8:00 AM to 12:00 Noon & 1:00 PM to 5:00 PM
 
TOTAL PROCESSING TIME

10 minutes

TOTAL TAX/ FEES/CHARGES

Business Taxes

  • For Newly Started Business, the tax is not yet collected, except business issued with franchise.
  • For Existing Business, the tax is based on the declared Gross Income Receipt for the preceding year.
  • (1)       Application Fee
    * Manufacturers and Amusement Places – P 100.00 per application
    * Others – P 50.00 per application

    (2)  Mayor’s Permit – based on the area occupied and the nature of business activity

    (3)  Business Tax – based on the annual income derived from the operation

    (4)  Sanitary Inspection Fee- based on the nature of business

    (5)  Fire Inspection Fee – 10 % of the regulatory fees

    (6)  Health Clearance Fee – P 50.00 per employee

    (7)  Police Clearance Fee – P 50.00 per application

    (8)  Research Fee – P 15.00 per application

    (9)  Tax Clearance Fee – P 65.00 per application

    (10) Numbering of Business Establishment Fee – P 150.00 per application

    (11) Zoning Clearance Fee – P 100.00 per application

    (12) Garbage Fee – based on the nature of business

    (13) Occupancy Permit Fee – based on the area/ size of the building

    (14) Fixed Licenses – based on the kind of business activity

    (15) Exercise of Calling – P 100.00 per employee

    (16) 25 % Surcharge – for late filing and payment

    (17) 2 % interest per month but not to exceed 36 months

PROCESS OF AVAILING THE SERVICE
 
Steps Involved Action of the City Treasurer’s Office Transaction Time Responsible Person
(1) Present approved assessment form and other requirements  Verify if all the previous taxes are fully paid 3 minutes Local Revenue collection Officer III
(2) Present statement of gross income (for existing)
(3) Pay the tax and other payables
(4) Accept O. R., review the amount indicated
           
Compute the amount of business tax including interest and charges, if any  Issues Official Receipts     4 minutes        3 minutes         Local Revenue Collection Officer III      Revenue Collection Clerk III      
 
V. Collection of Real Property Tax
ABOUT THE SERVICE

All owners of real properties such as lands, buildings machineries and other improvements, including idle lands are required to pay the Real Property Tax except those which are declared exempted pursuant to paragraphs (a) to (e), Section 234 of R.A. 7160 or the Local Government Code of 1991.

The Basic Real Property Tax and the Additional levy of Special Education Fund (SEF) shall accrue, due and payable on the 1st day of January of each year.

Real property previously granted to or presently enjoyed by all persons whether natural or juridical including government owned or controlled corporations are hereby withdrawn upon effectivity of the Code.

CLIENT GROUPS

Real Property Owners, including Government Owned or Controlled Corporations

REQUIREMENTS

(1) Latest copy of Tax Declaration

(2) Latest copy of Official Receipts of payment

(3) Latest copy of Notice of Assessment and Tax Bill (NATB)

(4) Latest copy of Certificate of Payment of Real Property Tax

SERVICE SCHEDULES
Mondays to Fridays
8:00 AM to 12:00 Noon & 1:00 PM to 5:00 PM
 
TOTAL PROCESSING TIME

10 minutes

TOTAL TAX/ FEES/CHARGES

(1) 1.00 % Basic Tax – Residential lands/buildings, and other structures; agricultural lands/buildings and other improvements;

(2) 1.50 % Basic Tax – Industrial lands/buildings and other structures; commercial lands/buildings and other structures; mineral lands, timberland, special classes and machineries;

(3) 3.00 % Basic Tax – Idle lands located along existing national roads;

(4) 2.00 % interest per month for late payment but not to exceed 36 months.

PROCESS OF AVAILING THE SERVICE
 
Steps Involved Action of the City Treasurer’s Office Transaction Time Responsible Person
(1) Present the latest Tax Declaration and latest Official Receipts as proof of payment. Computes the Tax, if delinquent compute and add the penalties/interest 5 minutes Local Revenue collection Officer III
(2) Pay the RPT including the interest if any;Accept O.R. and review the amount indicated Issues Official Receipts 5 minutes Revenue Collection Clerk III
 
VI. Collection of Professional Tax
ABOUT THE SERVICE

A Professional Tax is collected from every person engaged in the exercise or practice of his profession requiring a bar/ or board examination conducted by the Supreme Court or of the Professional Regulations Commission, entitled to practice their profession in any part of the Philippines.

Exemption: Professional exclusively employed in the government.

CLIENT GROUPS

Professionals who practice their profession but not employed in the government.

REQUIREMENTS

(1)    Current Annual Registration Card (Bar, PRC, etc.)

(2)    Previous O. R. ( for renewal )

SERVICE SCHEDULES
Mondays to Fridays
8:00 AM to 12:00 Noon & 1:00 PM to 5:00 PM
 
TOTAL PROCESSING TIME

4 minutes

TOTAL TAX/ FEES/CHARGES

(1) P 300.00 – Professionals classified under Section 104 (a) of City Ordinance No. 087-07.

(2) P 200.00 – Professionals classified under Section 104 (b) of City Ordinance No. 087-07

(3) 25 % surcharge for late payment

(4) 2 % interest per month but not to exceed 36 months

PROCESS OF AVAILING THE SERVICE
 
Steps Involved Action of the City Treasurer’s Office Transaction Time Responsible Person
(1) Present the Registration Card Computes the Tax, if delinquent, compute and add the penalties and interest 2 minutes Local Revenue Collection Officer III
(2) Present the previous O.R. and pay the tax(for renewal)   Issues Official Receipts 2 minutes Revenue Collection Clerk III
 
VII. Collection of Amusement Tax
ABOUT THE SERVICE

Amusement Tax is collected from every owners of amusement places such as concert halls, circuses, cockpits, beach resorts, boxing stadia, videoke bars and other places of amusement where one seeks admission to entertain himself by seeing, participating or viewing the show or performance.

CLIENT GROUPS

Owners of amusement places

REQUIREMENTS
  • Mayor’s Permit/License
  • Proof of payment (for renewal)
  • Statement of gross income from admission fees (for renewal)
  • Admission Tickets
SERVICE SCHEDULES:
Mondays to Fridays
8:00 AM to 12:00 Noon & 1:00 PM to 5:00 PM
 
TOTAL PROCESSING TIME:

16 minutes

TOTAL TAX/ FEES/CHARGES

(1) 10 % of the gross income from admission fees

(2) 25 % surcharge for late payment

(3) 2 % interest per month for late payment but not to exceed 36 months.

PROCESS OF AVAILING THE SERVICE
 
Steps Involved Action of the City Treasurer’s Office Transaction Time Responsible Person
(1) Present previous Mayor’s Permit and latest Official Receipts (for renewal)  Verify if all the previous taxes are fully paid 2 minutes Local Revenue collection Officer III
(2) Present statement of gross income from admission ticket    (3) Pay the amusement tax, fees and charges   (4) Present the Admission Ticket for registration     Compute the amount of amusement tax including interest and charges, if any  Issues Official Receipts   Register Admission Tickets and record the same in a registry book for the purpose 2 minutes        2 minutes       10 minutes Revenue Collection Officer III      Revenue Collection Clerk III     Revenue Collection Officer III
 
VIII. Collection of Tax on Delivery Trucks, Vans or Motor Launch/Boat and Service Vehicles
ABOUT THE SERVICE

The tax is collected annually from every owner of motorized vehicle, motor launch/boat use in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigar and cigarettes, purified mineral water or any products which shall be paid on the first twenty (20) days of January every year and thereafter.

CLIENT GROUPS

Manufacturers, producers, wholesalers, dealers or retailers within the City of Masbate.

REQUIREMENTS

(1) Mayor’s Permit/License

(2) Proof of payment (for renewal)

(3) Plate number

SERVICE SCHEDULES
Mondays to Fridays
8:00 AM to 12:00 Noon & 1:00 PM to 5:00 PM
 
TOTAL PROCESSING TIME

5 minutes

TOTAL TAX/ FEES/CHARGES

(1) Truck or Van – P 550.00

(2) Motor Launch/Boat – P 500.00

(3) Motorized Tricycle – P 100.00

(4) Motorcycles P 50.00

Additional Charges:

(1)   25 % Surcharge for late payment

(2)   2 % Interest per month but not to exceed 36 months

PROCESS OF AVAILING THE SERVICE
 
Steps Involved Action of the City Treasurer’s Office Transaction Time Responsible Person
(1) Present previous Mayor’s Permit and latest payment (for renewal)  Verify if all the previous taxes are fully paid 3 minutes Local RevenueCollection Officer III
(2) Indicate the Plate No. and pay the tax(3) Review the amount indicated.       Issues Official Receipts    2 minutes          Revenue Collection Clerk III       
 
IX. DISBURSEMENT OF LOCAL FUNDS, SPECIAL EDUCATION FUND AND TRUST FUND
ABOUT THE SERVICE

Disbursement refers to payment made during a given period for specific purpose in the form of either cash/currency; through issuance of check, bank transaction, electronic transfer and other modes of payments. Any disbursement of Local Funds and Special Education Fund (SEF), to settle government obligations, shall be made in accordance with an existing appropriation ordinance.

Trust Funds are intended for special projects maintained or implemented by the Local Government Unit which emanate primarily from domestic or foreign-assisted sources. It is covered by a Memorandum of Agreement (MOA) or Memorandum of Understanding, (MOU) between the recipient LGU and the other party/ies (government or private entities). Trust Funds shall be maintained in separate bank accounts and shall be utilized only for specific purpose as stipulated in the agreement.

CLIENT GROUPS

All claims for Personnel Services, Wages, Purchases, Contracts, and Electric bills, Water bills, PHILHEALTH, DBP, LBP, NPO, Telephone/Internet Bills and others. In the case of Trust Fund, special projects maintained or implemented by the LGU.

REQUIREMENTS
  1. Certification by the requesting department/office that the claim is necessary, legal and valid, (except Trust Fund);
  2. Certification by the Local Budget Officer as to the existence of appropriation, (except Trust Fund);
  3. Certification by the Local Accountant that the allotment for the purpose is obligated;
  4. Certification by the Local Treasurer as to the availability of funds;
  5. All necessary supporting documents must be reviewed by the Local Accountant.
SERVICE SCHEDULE
Mondays to Fridays
8:00 AM to 12:00 Noon & 1:00 PM to 5:00 PM
 
TOTAL PROCESSING TIME

Except for special cases, disbursement of Local Funds and SEF must be released within two (2) days.

TOTAL EXPENSES

Bond Papers

Carbon Papers

Checks

PROCESS OF AVAILING THE SERVICES

In all cases wherein the necessary supporting documents are complied and the signatures of concerned officials are obtained, the process of availing the services is as follows:

CHECK/CASH DISBURSEMENT PROCESS FLOW CHART

(Local Funds, Special Education Fund (SEF) & Trust Fund)

ACCOUNTING OFFICE

(processed voucher)

ACCOUNTING OFFICE

(processed voucher)

CITY TREASURER

(for issuance of check)

MAYOR’S OFFICE/VICE-MAYOR’S OFFICE
ACCOUNTING OFFICE

(for issuance of accountant’s advice)

CITY TREASURER

(for release of check to claimants)