STEPS IN THE PREPARATION OF TAX DECLARATION

1. For Transfer of Real Property Ownership (LAND & IMPROVEMENT)
   A. The Taxpayer will submit the following:
   
   • Xerox copy of Certificate Authorizing Registration issued by the BIR
   • Xerox copy of Transfer Certificate of Title (LAND)
   • Xerox copy of mode of transaction used
   • Tax Receipt or Tax Clearance issued by the Municipal Treasurer¡¯s Office
   • Approved subdivision plan (IF SUBDIVIDED)
   
   B. Prepares Field sheet with assigned Tax Declaration Number
   
   C. Prepares Tax Declaration based on the Field Sheet
   
   D. Prepares Notice of Assessment to inform the property owner
2. For New Assessment, Re-Assessment and Discovery of Improvement
   A. The Engineering Dept. will transmit to this office Xerox copy of the Occupancy permit of the newly     constructed structures while the property owner will submit a Notarized Affidavit of Ownership and     cash value of Real Property.
   
   B. Ocular inspection and Actual measurement on the Total Floor Area of the subject improvement.
   
   C. Sketch and final computation on field sheet with assigned Tax Declaration Number.
   
   D. Prepares Tax Declaration based on field sheet.
   
   E. Prepares Notice of Assessment to inform the property owner.

PROCEDURES IN THE PAYMENT OF REAL PROPERTY TAX

1. Go to Assessor's Office and ask for the Real Property Tax Order or Payment (RPTOP).
2. Proceed to the Treasurer's Office and present the RPTOP to the Cashier/Teller.
3. Present your latest Official Receipt. If none, let the Cashier verify your last payment from your Index Card.
4. Wait for the computation of the total tax due.
5. Pay the total amount of tax due and wait for the OR.
6. You can ask for a Tax Clearance by paying P50.00

TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP

1. It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the Municipal Treasurer the tax within 60 days from the date of the execution of the deed or from the date of the property owner's death.
2. The tax is at the rate of 50% of 1% of the total consideration involved in the acquisition of the property or the FMV, whichever is higher.
3. The Municipal Assessor shall require the presentation of the evidence of payment of this tax before cancelling an old declaration and issuing a new one.
4. Notaries Public shall furnish the Municipal Treasurer with a copy of any deed transferring ownership or title to any real property within 30 days from the date of notarization.

COMMUNITY TAX (CTC) OR CEDULA

Individuals Liable to Community Tax
Every inhabitant of the Philippines who is a resident of this municipality, 18 years of age or over, who has been regularly employed on a wage or salary basis for at least 30 consecutive working days during any calendar year, or who is engaged in business, or who owns real property with an aggregate assessed value of P1,000.00 or more, or who is required to file an income tax return.

JURIDICAL PERSONS LIABLE TO CTC
Every corporation engaged in or doing business in the Philippines whose principal office is located in this municipality.

The following are EXEMPTED FROM THE CTC:

1. Diplomatic and consular representatives; and
2. Transient visitors when their stay in the Philippines does nor exceed 3 months.
   BASIC COMMUNITY TAX = P5.00
   ADDITIONAL COMMUNITY TAX = Not to exceed P5,000.00
   TIME FOR PAYMENT: CTC shall accrue on the 1st day of January.
   PENALTIES FOR DELINQUENCY: 24% per annum from the due date until it is paid.

The following are EXEMPTED FROM THE CTC:

1. Fill up the necessary date:

   1. Name	Date of Birth
      Address	Place of Birth
      Citizenship	TIN No.
      Sex	Height
      Civil Status	Weight

   2. Gross Receipts of Earnings derived from BUSINESS during the preceding year.*
   3. Salaries or Gross Receipt or Earnings derived from EXERCISE OF PROFESSION/OCCUPATION.*
   4. Income from REAL PROPERTY.*
2. Submit the needed data to the Cashier/Teller.
3. The Teller/Cashier shall transfer the submitted data on the CTC form and ask for your payment.
4. Sign on the space for Taxpayer's Signature.
5. The Cashier/Teller will now issue your CTC.
* P1.00 for every P1,000.00

PAYMENT OF BUSINESS TAX AND OTHER FEES

1. Go to the Office of the Business Permit and Licensing Officer for the assessment of your business tax.
2. Present the assessment to the Cashier/Teller in the Office of the Treasurer.
3. Pay the required tax plus the corresponding CTC, if any.
4. Wait for the Official Receipt.
5. Proceed to the Office of the BPLO and present the OR and the CTC.

Time for Payment
The tax shall be paid once a year within the first 20 days of January or in quarterly installments within the first 20 days of January, April, July and October of each year.

POLICE CLEARANCE

1. Approach the Cashier/Teller and ask for Police Clearance.
2. Present your Community Tax (CTC) to the Cashier.
3. Pay the required fees for Police Clearance.
4. Wait for the Official Receipt.
5. The Cashier will give you the blank form of Police Clearance.
6. Go to PNP Pateros located at the Basement and present the Police Clearance Form.
   

   For local employment	P21.00
   For travel abroad	52.50
   For scholarship, study grant, and other purposes not here under specified	50.00
   For change of name	100.00
   For application for Filipino citizenship	300.00
   For passport or visa application	100.00

FOR PROFESSIONAL TAX

Shall be payable annually, on or before the 31st day of January of each year.

PROCEDURES IN SECURING PROFESSIONAL TAX:

1. Approach the Cashier/Teller.
2. Present to the Cashier/Teller your valid Professional License issued by the PRC.
3. Pay the amount of P300.00 and wait for the OR.

REGISTRATION AS BARANGAY MICRO-BUSINESS ENTERPRISE (BMBE) - under RA 9178

Who can register as a BMBE?
One can register as a BMBE if it is a business entity or enterprise, whether operated as a sole proprietorship or a corporation, a partnership, cooperative or association, organized/corporate and existing under Philippines laws.

1. Engaged in the production, processing or manufacturing of products or commodities, including agro-processing, trading and services, and which activities are barangay-based and micro-business in nature and scope.
   
   Services that are excluded: those rendered by (i) natural persons who are duly licensed by the government after having passed a government after having passed a government licensure exam in connection with the exercise of one's profession; and (ii) juridical persons such as partnerships or corporations engaged in consultancy, advisory and similar services where the performance of such services are essentially carried out through licensed professionals.
2. Whose total assets, real or personal, inclusive of those arising from loans but exclusive of the land on which the particular business entity's office, plant and equipment are situated, shall not be more than P3 Million.

INCENTIVES AND BENEFITS:

1. All BMBEs shall be exempted from income tax for income arising from the operation of the business.
2. The BMBEs shall be exempted from the coverage of the Minimum Wage Law. Provided, that all employees covered by the Act shall be entitled to the same benefits given to any regular employee such as SSS and PhilHealth.
3. LB, DBP, Small Business Guarantee and Finance corp. (SBGFC) and People's Credit and Finance Corp. (PCFC) shall setup a special credit window that will service the financing needs of BMBEs.
4. BMBEs can avail of technology transfer, production, management training programs and marketing assistance of the DTI, DOST, UP-ISSI, CDA, TESDA, TLRC and other concerned agencies.

Place of Registration - the Office of the Municipal Treasurer to issue the Certificate of Authority.
Cost of Registration and Monitoring Fee - P1,000.00
Certificate of Authority - shall be effective for a period of 2 years and renewable for a period of 2 years for every renewal.

Documents to be submitted:

1. For a new applicant
   1. Duly filled-up Application (BMBE Form 01) in triplicate with passport size ID pictures.
   2. Registration as a business entity or enterprise from an appropriate government agency (e.g. SEC, CDA, DTI).
   3. Taxpayer's ID Number (TIN).
   4. Certification of Registration from the BIR.
   5. Mayor's Permit.
   6. Sworn Affidavit executed by the sole proprietor or the President of the enterprise, that the enterprise is barangay-based and micro-business in nature.
   7. Sworn Statement of Assets and Liabilities, showing the value of assets owned and to be used in the conduct of business, which shall be supported by pertinent information such as the date of acquisition, acquisition cost and depreciated value. In case of asset required during the year of acquisition, it shall be supported by any of the following:
      1. Invoice
      2. Official Receipt
      3. Contract document or deed
   8. Pictures of the place of business and its assets, other than cash, receivables and intangibles.
   9. Copy of loan contracts, if any, and duly-notarized Certificate of Amortization Payments.
   10. Income Tax Return (ITR) with proof that it has been duly filed with the BIR, including attachments, if any (for an existing business only).
2. For renewal of registration
   1. 1 to 8., inclusive; and
   2. Annual Information Return (for the year immediately preceding the renewal of registration) duly filed with the BIR, together with its attachments.