Republic of the Philippines

CITY TREASURER’S OFFICE

City of Legazpi

CITIZEN’S CHARTER

Vision:

Effective and efficient management of LGU financial resources.


Mission:

To generate 95% collection revenue estimates.

AGENCY LGU / ACTIONCLIENT STEPDURATIONFORMS / DOCUMENTS NEEDEDAMOUNT OF FEESOfficer / Employee Responsible
BUSINESS TAX DIVISION

1. BUSINESS TAX ASSESSMENT
1. Pre Assessment of Regulatory Fees: Re: Mayor’s Permit, Sanitary Permit, Health Card and Garbage Fees. (FOR FIRE INSPECTION FEES COMPUTATION)Submit application for business.5 minutesApplication FormAssessment fees as provided under City Ordinance No. 13-2007Business Tax Personnel
2. Assessment for New Business
3. Assessment for Renewal of Business
Client waits for the Tax Order of Payment (TOP) in the business center.10 minutes / line of business
ASSESSMENT APPROVAL
The City Treasurer and her deputized officer approves the business tax assessment for new and renewal.
5 minutes / line of business
2. ISSUANCE OF BUSINESS TAX QUARTERLY BILLING STATEMENT
Prints Statement of AccountRequest for issuance of Statement of account5 minutesBusiness Tax Personnel
3. ISSUANCE OF BUSINESS TAX RETIREMENT CERTIFICATE
Prepares and Issues Business Retirement Certificate
Submit the requirements for business retirement.
15 minutes
*Original copy of mayor’s permit

*Letter of closure: citing the following: Date of closure & Gross sale from January until the date of closure

* Certification from the lessor that the business establishment had been closed (if lessee) or Certification from the barangay captain (where the business is located) confirming the closure of the business.

*Inspection report of the City Treasurer personnel regarding the veracity of the closure
P50.00Business Tax Personnel
REALTY TAX DIVISION
1. PREPARATION OF REAL PROPERTY TAX STATEMENT OF ACCOUNT.
Prepares and prints Realty Tax BillingFor tax billing, present copy of latest RPT Official Receipt or latest tax declaration or the complete details of the property

Go to the cashier for payment
5 minutes/ tax declaration* Record of previous payment

* Realty Property Tax Declaration
Realty Tax Personnel
Posting of Realty Tax paymentPresents Official Receipt for posting10 minutes/tax declarationOfficial receipt
2. ISSUANCE OF REAL PROPERTY TAX CLEARANCE
Verification of realty tax payments / validation if payment is updated.Submit the complete details of the real property including its purpose.

Payment for Tax Clearance
15 minutesOfficial receiptP50.00Realty Tax Personnel
3. TRANSFER TAX ASSESSMENT
Check completeness of the requirements and compute amount of transfer tax to be paidSubmit photocopy of all the required documents.



Go to the cashier for payment
10minutes / tax declarationOne (1) photocopy of the following:

* Deed of Sale / Donation /Assignment/Conveyance /Extrajudicial Settlement /Affidavit of Consolidation etc,

* Latest Tax Declaration
* Tax Clearance-Realty taxes paid up to current year.
* Certification of No Improvement- Assessor’s Office -If no building)
Assessment fees as provided under City Ordinance No. 13-2007LTOO III

Admin Asst. VI
CASH RECEIPTS DIVISION
1. ISSUANCE OF COMMUNITY TAX CERTIFICATE OR CTC
Encode all data, issued computerized CTC and receives cash payment.Proceed to the Queuing Personnel, get the transaction number, Fill up the Personal Data form and wait for your number to be flashed on the Queuing Monitor.

Pay the amount due.
5 minutes










5 minutes
* Filled Up Personal Data FormAssessment fees as provided under City Ordinance No. 13-2007Revenue Collectors
2. PAYMENT OF BUSINESS TAX / REAL PROPERTY TAX AND FEES / CHARGES / CLEARANCES
Receive order of payment for issuance of official receipt.Proceed to the Queuing Personnel, get a transaction number.
Wait for your number to be flashed on the Queuing Monitor.

Pay the amount due.
5 minutes










5 minutes
* Approved Business Tax Assessment
Billing
* RPT Assessment / Billing
* Order of Payment from concerned offices

Assessment fees as provided under City Ordinance No. 13-2007
Revenue Collectors
WINDOWS 9, 10 & 12 for REAL PROPERTY TAX PAYMENT

WINDOWS 1 TO 8 FOR BUSINESS TAX PAYMENT and OTHER FEES



DEADLINE FOR RENEWAL OF BUSINESS AND QUARTERLY PAYMENTS

1ST Quarter - January 20; 2nd Quarter – April 20; 3rd Quarter – July 20; 4th Quarter – October 20



DEADLINE FOR REALTY PROPERTY TAX PAYMENTS

1ST Quarter - March 31; 2nd Quarter-June 30; 3rd Quarter-September 30; 4th Quarter-December 31
CASH DISBURSEMENT DIVISION
1. PAYMENT FOR HONORARIUM, FINANCIAL ASSISTANCE, CASH FOR WORK, SENIOR CITIZEN BRGY. TANOD, ECO – AIDE, ETC.
Verify list of approved payroll for payment.Claimants shall affix their signature or thumb mark to acknowledge receipt of payments.5 minutes / payee* Valid Identification Card
* Special Power of Attorney
* Authorization
Cash Disbursement Personnel
2. ISSUES / PREPARES CHECKS TO CREDITORS AS PAYMENT FOR VARIOUS OPERATIONAL EXPENSES OF THE DIFFERENT DEPARTMENTS OF THE CITY OF LEGAZPI
Maintain a check register.Claimants required to acknowledge receipt of checks.5 minutes/ check* Valid Identification Card
* Official Receipts
* Sales Invoice
* Special Power of Attorney
* Authorization
Supervising Admin Officer


Cash Disbursement Personnel

For your complaints:

Please Contact: 

Carlita P. De Guzman, City Treasurer –  Office Tel. No. 480-0178

Cecilia R. Enaje, Asst. City Treasurer

Sonia L. Rañola – Chief, Administrative Division

Ofelia B. Agripa – Chief, Business Tax Division

Constance S. Oliveros – Chief, Cash Disbursement Division