Revenue and Financial Services
Real property taxes and Special Education Fund taxes of land, buildings, and machineries accrue annually. These particular taxes are collected and paid at the Land Tax Division of the City Treasurer’s Office. Taxpayers are given the option to pay on an annual or on quarterly basis. If these taxes are paid in advance in accordance with the schedule of payment under Section 250 of the Local Government Code, real property taxpayers are given tax discounts as provided by the local revenue ordinance. Whenever there are delinquent taxes, the City may opt to pursue administrative and judicial remedies for the collection of the real property taxes. When tax payments are up to date, the Land Tax Division also issues a Tax Clearance Certificate that is required in certain transactions (e.g. conveyances, loans) may be considered proof that taxes on real property have been paid and updated.
Q: When is the right time to pay real property tax?
A: Person/s owning real property (i.e. land, improvement, and or machineries) are advised to pay their real property taxes yearly
Real property tax payers who are updated in their payments of real property taxes can pay without interest with the following discounts if full payment is made on or before
the following dates:
PAYMENT DATES DISCOUNT ON OF BEFORE :
JANUARY 31 OF THE CURRENT YEAR 15%
FEBRUARY 28 10%
MARCH 31 5%
Q: Can delinquent real property tax/es be paid on installment?
A: Yes, provided that are owner of the delinquent property or his or her authorized representative coordinates with the Delinquency Section of the Land Tax Division.
Q: What is the procedure in paying real property taxes?
A: The procedure in paying real property tax are as follows:
1. Secure a community tax receipt (cedula) at Windows 18, 19, 20, or 21.
2. For payment of real property taxes for the current year, secure a Statement of Account (SOA) at Windows 4,5 and 6. Present the previous official receipt and/or tax declaration.
3. Present the Statement of Account (SOA) and pay at Windows 7, 8, 9, 10, 11,, or 12.
Q: What requirement are needed in obtaining a tax clearance certificate?
A: The requirement needed in obtaining a tax clearance certificate are the following:
1. Secure a Tax Declaration at Windows 1, 2, or 3.
2. Present the following requirement at Windows 12:
a. Tax Declaration
b. Real Property Tax Receipt (Current year)
c. Cedula / Senior Citizen ID
3. Secure an order of payment and proceed to Windows 18, 19, and 20 for payment.
4. Submit all the requirement at Windows 12 get your claim stub.
a. Prompt submission of Quarterly Report (SRE) to the BLGF, Dept.
b. Computation of City Tax from contractors.
c. Inssuance of Certificate of City Tax deducted from contractors.
d. Issuance of Certificate of no Money Accountability from Of Finance.
Encoding and preparation of monthly report of disbursement and collection.
e.Prompt response to incoming communication from the
f. Issuance and recording of the accountable forms requested by
g. Accept registered mail for Real Property tax payment and mailing
h. Issuance of BMBE registration.
2. Cash Disbursement Division
a. Prepares checks of monthly dues for the city-BIR, GSIS, PAG-IBIG, PHILHEALTH, Philippine Veterans Bank amortization and
b. Prepares check for payroll masters for the payment of salaries taxpayer,general public concerned and from other national government agencies,
the City and the different barangays of Official Receipt paid by the taxpayers,interest and allowances of regular employees, payment for service
rendered by consultants and job order workers, financial assistance and subsidy allowances for national agencies, and augmentation allowances of teachers.
c. Records checks issued for the day in the cashbook according to
d. Records collections and deposits per cashbook according to
e. Remits mandatory obligations of the city concerned agencies.
f. Submits cash position for the day.
g. Payment of salaries of job-order workers
h. Prepares disbursement reports by payroll master for liquidation of
i. Forwards all paid vouchers with Report of checks Issued to
j. Monitors that all cash advances of payroll master/ disbursing
k. Submit all paid payrolls to Account Department.
3. Cash Receipts Division
a. Receives at the end of the day all collections from each cash advances.Accounting Department.officers are liquidated on time.
b. Prepares the deposits slips for all collection indicated in the Liquidating Officers of the License Division, Miscellaneous Revenue Division, Marker Division, PDDMCC teller for hospital
fees and the teller from Civil Registry Department.Report of Collection and Deposit submitted by all tellers/liquidating officer for pick-up by the bank on the morning of the
next working day.
c. Submits to the Accounting Department a copy of all Reports of
d. Prepares the Daily Cash Collection Report for submission to the
e. Enter in the Cash Book the necessary Collection Entry.
4. Revenue Examination Division
a. Issues Letter of Authority to establishmens, examines their
b. Examines the book of account of all companies for retirement.
5. Revenue Operation Division
a. Market Operations - Continous collection of market fees from
b. Provides collection reports for the operations of Public Markets,
6. Land Tax Division ( Please see Annex A ).
7. License Division collection and Deposits of all teller City Treasurer, books of accounts and issues Letter of Confirmation, public markets and sidewalk vendors
Commercial Complex and the Serbisyong Patubig.
a. Continous calibration of gasoline stations, groceries, markets on
b. Verifies, consolidates and approved all daily statements of tax
c. Inspects all business establishments with application for
d. Collects payments for Business Taxes and other charges.
e. Once verified, issues Certificate of No Business Records.
its Pumps and weighing scales.
Collections remitted by the Revenue Collection Clerks and corresponding reports
8. Micellaneous Revenue Division
a. Collects all miscellaneous fees and issuance of corresponding
b. Collects payments for PTR, Community Tax and C& CI
c. Prepares all the duplicate copies of official receipts used in a day
d. Prepares Dailly Collection Report for Miscellaneous Revenues of
Official receipts based on the order of payments by various
A: REAL PROPERTY TAX - Real property tax payers who are updated in
the payment of real property tax can pay without interest and with the
following discounts if full payment is made on the following dates (Please
see attached Annex A)
PAYMENT DATES DISCOUNT
On or before January 31 of the current year 15%
On or before February 28 of the current year 10%
On or before March 31 of the current year 5%
Real Property Tax Payers paying on quarterly basis can pay their
Quarterly payments without interest if payment is made on or before the
the dates stated as follows:
FIRST QUARTER On or before March 31 of the current year
SECOND QUARTER On or before June 30 of the current year
THIRD QUARTER On or before September 30 of the current year
FOURTH QUARTER On or before December 31 of the current year
BUSINESS TAX - Persons owning business may pay their business tax
In full with ten (10%) discount on or before January 20 of the current year.
Persons paying business tax on quarterly basis can pay their
quarterly payments without interest if payment is made on or before the
date stated as follows:
FIRST QUARTER On or before January 20 of the current year
SECOND QUARTER On or before April 20 of the current year
THIRD QUARTER On or before July 20 of the current year
FOURTH QUARTER On or before October 20 of the current year
(Please see attached Annex A)
Q: Where can we pay our taxes and do you accept personal check? Can we
we pay during Saturdays and Sundays, given our hectic schedules?
A: Payments are accepted at the Treasurer’s Office at the Caloocan City Hall,
A. Mabini St., Caloocan City or at the Caloocan City Hall North, Camarin,
Caloocan City. Payments should be in cash or managers’ check.
City Treasurer’s Office is open every Saturday from January to March of the
current year to accommodate first quarter payments real property tax. For
business tax, City Treasurer’s Office is open every Saturday and Sunday in
January of the current year.
Q: What accountable forms are issued to barangay treasurers?
A: The accountable forms issued to barangay requisitioners are BIR #0016 or
Community Tax Certificate individual and AF#51 or Official Receipt.
Community Tax Certificates are issued to employed or unemployed
individuals which serve as requirement for securing affidavits, filling of
income tax returns, acquiring of clearances(ex. Police or court), etc. Official
receipts on other hand, are used for claiming real property tax shares and
other transactions that generate income for the barangays.
Q: What are the requirements to purchase accountable forms?
A: The following documents are required for the approval to purchase
1. Appointment as Barangay Treasurer
2. Resolution of Sangguniang Barangay being appointed as Barangay
3. Oath of office of Barangay Chairman and treasurer
4.Resolution of Sangguniang Barangay to request Community Tax
5. Approved Bond of barangay Chairman and Treasurer
Q: How do we apply for registration as Barangay Micro Business Enterprise
BMBE) and what are the requirements?
A: You may secure the application form at the City Treasurer’s Office,
Administrative Division. The following documents are required for the
Certificates and Official Receipts (AF 51)
1. SEC/CDA/DTI Registration
2. Taxpayer Identification Number (TIN)\
3. Mayor’s Permit
4. BIR Registration Certificate
5. Sworm Affidavit that the enterprise is Barangay based and
Microbusiness in nature
6. Sworn statement of Asset6s and Liabilities
7. Pictures of the Place of Business and its assets
8. Copy of Loan Contract duly notarized certificate of amortization and
9. Income tax return, if already existing/ Annual ITR for renewal of
10. Duly accomplished application form with passport size ID picture.
Q: What are the requirements for Retirement of business?
A: The following are the requirements for retirement of business
1. Duly accomplished application for retirement from License Division
2. Retired after payment ( RAP ) from Business Permits Licensing
3. Payment of tax delinquency ( Revenue Examination Division )
4. Latest Mayor’s Permit ( original )
5. Latest Official Receipts (original)
6. Sketch of Business for Inspection
Q: How much will I pay for cedula and Professional Tax Receipt ( PTR )
A: Please see attached rates. ( Annex D )
Payment on the Loan
( Annex B)
( Annex C )
Office ( BPLO )
the City. The market collectors of the division shall collect daily market fees in their assigned market Accountable Form 55-E (cash ticket) and Accountable Form 51 (official receipt). After
every collection and after preparing their report of the daily collection (RDC). The liquidating officer shall then make a summary of collections and prepare a report of collection and deposit
(RCD) and remit the same to the Cash Receipts Division, also at the City Treasurer’s Office (CTO), The division as well as each market collector shall keep a record of the daily collection. A copy of
the collection report shall be submitted to the City Accounting Department by the responsible liquidating officer of the Division.
The city owned public market (Poblacion Market) and other markets and ambulant/transient vendors are being required to pay the following frees (Chapter 3, Sec 260, Updated Caloocan
Revenue Code 2004)
(1) Stall, per sq. m. per day:
New Other Poblacion Market Public Markets
a) Meat P35.00 P20.00
b) Fish P35.00 P15.00
c) Poultry P35.00 P10.00
d) Vegetables/Fruits P25.00 P10.00
e) Cooked Foods P25.00 P10.00
f) Rice, corn and other cereals P20.00 P5.00
g) Groceries and sari-sari store P20.00 P5.00
h) Dry goods P20.00 P5.00
i) General Merchandise P20.00 P5.00
j) Others P20.00 P5.00
(2) Corner and front stalls are prime sites in public markets and stall holders thereof shall be charged additional rental fees for the following:
a) Front corners stalls - rows along the front of the market facing the periphery of streets plus 20% of the prescribed rate
b) Front stalls - rows along the front of the market, facing the market periphery or streets plus 15% of the prescribed rate
c) Inside corner stalls: plus 10% of the prescribed rate
(3) Ambulant and transient vendors, per sq. m. per day P10.00
(4) Delivery motor vehicles within the fifty meter (50m) radius from the border of the public market which are disposing, discharging or advertising products/merchandise therein shall
pay, per hour or fraction thereof the following fees;
a) Tricycle and pushcart P10.00
b) Jeep/jeepney P30.00
c) Delivery van P50.00
d) Truck P100.00
The mandate of the Caloocan City Business Permits and Licensing Office is primarily to regulate the entry and operations of all business establishments in the City. In the fulfillment of this mandate, it undertakes business tax assessment, issuance of business permits and licenses, monitoring and imposition of mandatory standards to ensure compliance with applicable laws, rules and regulations in order to protect the interests of the public and to promote commercial activity for the general welfare of the City of Caloocan.
NEW BUSINESS APPLICATION
RENEWAL APPLICATION OF BUSINESS
RENEWAL OF BUSINESS
Requirements for New Business:
1. A. SINGLE PROPRIETORSHIP
- a. Department of Trade & Industry (DTI) Registration
a. Securities & Exchange Commission (SEC) Registration
b. Articles of Incorporation / Partnership
a. Cooperative Development Authority (CDA) Registration
2. Barangay Clearance
3. Community Tax Certificate (Cedula)
4. A. If Place of Business is OWNED - Xerox copy of:
a. Official Receipt of Real Property Tax (current year); or
b. Transfer / Original Certificate of Title (TCT/OCT)
B. If place of business is RENTED - Xerox copy of:
a. Contract of Lease
5. Public Legal Liability Insurance
6. Picture of Establishment
- outside view with SIGNBOARD
- inside view
7. Fire Safety Inspection Certificate/ Receipt
ADDITIONAL REQUIREMENTS FOR CERTAIN BUSINESSES:
• Financial Institutions (Banks/Pawnshops/Foreign Exchange Dealer/Money Changer/
1. BSP Certificate of Registration or Authority to Operate
2. Bank Deposit Certificate (P 500,000.00)
• Employment Agency/Manpower/Recruitment
• For Local Employment only - DOLE Registration
• For Overseas Employment - POEA Registration
• Security Agency - PNP License to Operate
• Water Station - Potability Test
- Physico-Chemical Test
- Permit to Operate from DOH
• Drugstore - BFAD License to Operate
- PRC Certificate of Pharmacist
• Repair Shop - DTI Accreditation
• Real Estate Broker - DTI License
• Birthing House/Maternity - License To Operate or Approved Permit to
-Construct of DOH
• Warehouse - Main Office Permit
• Franchised Business - Franchise Agreement
• Mfg./Dealer/Importer of TOYS - License to Operate from Bureau of Health Devices & Technology (BHDT) from DOH
• Gasoline Station - Cert. of Compliance (COC) - Dept. of Energy
• LPG Dealer/Retailer - Standard Compliance Cert. (SCC) - Dept. of Energy
• Guns & Ammunition - PNP Clearance
• Advertising - Building Permit
• Meat Est./Handler - License/Cert. from City Vet Office
• Furniture Store - DPSTM Clearance
• Construction Materials/ Hardware - DPSTM Clearance
• Videoke Bars/Clubs - Health Certificate & Occupational Permit
• Learning Institution - Department of Education Registration
• Transport Service - LTFRB Franchise
• Pest Control - Fertilizer and Pesticides Authority
• General Contractor - PCAB License
• Car Washing - Clearance/Permits from Laguna Lake Development Authority (LLDA)
• Rice Dealer/Retailer - National Grains Authority
• Chemical Mfg./Dealer/Storage - PDEA License to Handle Controlled Precursors and Essential Chemicals
• Soap/Cosmetics Mfg. /Dealer - BFAD License to Operate - Certificate of Product Registration
• Customs Brokerage - Bureau of Customs License
• Video Rental Services - Videogram Permit
• Real Estate Lessor - Occupancy Permit
• Mining Industry - DENR Clearance
• Messengerial & Courier Services - DOTC Permit
• Telecommunications Services - National Telecommunications Commission Clearance
• Dental Lab -Accreditation from DOH
• Off Track -Manila Jockey Accreditation
• Training Center -TESDA Accreditation
• Games -PAGCOR
• Animal Facilities - Animal Welfare Certificate of Registration
Requirements for Renewal of Business:
1. Barangay Clearance
2. Community Tax Certificate (Cedula)
3. Duly Accomplished Application Form
4. Public Legal Liability Insurance
5. Financial Statement/Income Tax Return
REQUIREMENTS FOR OCCUPATIONAL PERMIT
1. Birth Certificate
2. NBI or Police Clearance
3. Health Certificate
*Please bring original documents for verification.
REQUIREMENTS FOR RETIREMENT OF BUSINESS
1. Notarized Affidavit of Dissolution
2. SEC Certificate of Retirement, if corporation
3. Original Mayor’s Permit
4. Latest Official Receipt
5. Financial Statements & Income Tax Returns (3years)
6. Payment of Business Tax and Tax Deficiency
THE CITY ASSESSOR’S OFFICE IS A REVENUE-GENERATING OFFICE MANDATED TO DETERMINE THE VALUE OF REAL PROPERTIES SUBJECT TO TAXATION IN CALOOCAN CITY, INCLUDING THE DISCOVERY, LISTING , CLASSIFICATION, AND APPRAISAL THEREOF .
1.WHAT IS THE BASIS FOR ASSESSMENT OF REAL PROPERTY?
“REAL PROPERTY SHALL BE CLASSIFIED, VALUED AND ASSESSED ON THE BASIS OF OF ITS ACTUAL USE, REGARDLESS OF WHERE IT IS LOCATED, WHOEVER OWNS IT , AND WHOEVER USES IT.” (Section 217, Local Government Code; Article 309, Implementing Rule and Regulations of RA 7160)
2. WHAT IS THE MAXIMUM ALLOWABLE PERIOD FOR WHICH AN UNDECLARED TAXABLE REAL PROPERTY , DECLARED FOR THE FIRST TIME SHALL BE ASSESSED FOR REAL PROPERTY TAXES ?
THE MAXIMUM ALLOWABLE ASSESSMENT PERIOD FOR AN UNDECLARED TAXABLE REAL PROPERTY, DECLARED FOR THE FIRST TIME IS TEN (10) YEARS PRIOR TO THE DATE OF INITIAL ASSESSMENT. (Section 222, Local Government Code; Article Implementing
Rules and Regulations of RA 7160)
3. WHAT IS THE BASIS FOR THE COMPUTATION OF BACK TAXES?
BACK TAXES SHALL BE COMPUTED BASED ON THE SCHEDULE OF VALUES IN EFFECT DURING THE CORRESPONDING PERIOD .(SUPRA)
4. I HAVE JUST ACQUIRED A REAL PROPERTY IN CALOOCAN CITYT. HOW DO I GO ABOUT THE TRANSFER OF OWNERSHIP FOR TAXATION PURPOSES?
YOU SHOULD FILE WITH THE CITY ASSESSOR’S OFFICE A SWORN STATEMENT DECLARING THE TRUE VALUE OF THE PROPERTY WITHIN SICTY (60) DAYS AFTER:
• THE ACQUISITION OF THE PROPERTY (LAND AND BUILDING) AS SHOWN BY A DEED OF CONVEYANCE BETWEEN THE VENDOR AND YOU AND AFTER ITS REGISTRATION IN THE CALOOCAN CITY REGISTRAR OF DEEDS;
• THE DATE OF COMPLETION OR OCCUPANCY, WHICHEVER COMES EARLIER, IN CASE OF :
a. A NEWLY-CONSTRUCTED HOUSE,BUILDING,IMPROVEMENT
b. ANY EXPANSION , RENOVATION , OR ADDITIONAL STRUCTURES OR IMPROVEMENTS MADE ON AN EXISTING BUILDING, HOUSE OR OTHER REAL
• THE DATE OF INSTALLATION OF MACHINERY AS CERTIFIED BY THE CITY BUILDING OFFICIAL PLEASE BRING WITH YOU THE FOLLOWING SUPPORTING DOCUMENTS:
• TITLE (Certified True Copy issued by the Registrar of Deeds)
• DEED OF SALE OR ANY DOCUMENT OF TRANSFER - Photocopy
• REALTY TAX RECEIPT AND TAX CLEARANCE (Current Year) - Photocopy
• TRANSFER TAX RECEIPT (Certified Photocopy)
• CERTIFICATE AUTHORIZING REGISTRATION - Blue Copy and a Photocopy (if not available, Certified True Copy of CAR issued by the BIR )
• TAX DECLARATION OF LAND AND IMPROVEMENT (In the name of the previous owner)
• COMMUNITY TAX CERTIFICATE AND VALID ID - Photocopy (of both owner and representative)
• SUBDIVISION PLAN (If lot is segregated)
• AUTHORIZATION LETTER OF SPECIAL POWER OF ATTORNEY FROM THE PROPERTY OWNER (if representative)
• MAYOR’S PERMIT (BPLO; if the vendor is a registered business/company)-Photocopy
• BUSINESS TAX RECEIPT (BPLO; If the vendor is a registered business/company)
• AT LEAST TWO (2) PHOTOGRAPHS OF THE PROPERTY
PLEASE NOTE THAT NO FEE IS REQUIRED FOR THIS PARTICULAR SERVICE .
5. HOW CAN I SECURE A CERTIFIED TRUE COPY OF TAX DECLARATION?
FILL OUT A REQUEST FORM AND PRESENT THE FOLLOWING:
• YOUR COPY OF PREVIOUSLY ISSUED TAX DECLARATIONS OR ANY EXISTING RECORD RELATING TO SUBJECT PROPERTY
• COMMUNITY TAX CERTIFICATE
• PROOF OF PAYMENT /OFFICIAL RECEIPT FOR THE REQUESTED CERTIFIED TRUE COPY
• REQUIRED FEES: Php50.00 (Owner) Php100.00 (Represantive)
6. I AM AN AWARDEE OF A NHA-SPONSORED HOUSING PROJECT .WHAT ARE THE DOCUMENTARY REQUIREMENTS FOR SEGREGATING A TAX DECLARATION FROM THE NATIONAL HOUSING AUTHORITY ?
SUBMIT THESE DOCUMENTS TOGETHER WITH YOUR REQUEST FORM:
• CERTIFIED TRUE COPY OF TITLE (Issued by the Registrar of Deeds) OR
• CERTIFIED TRUE COPY OF TECHNICAL DESCRIPTION (Issued by the NHA)
• CERTIFICATE OF AWARD
• DEED OF SALE
• COMMUNITY TAX CERTIFICATE AND VALID ID - Photocopy
• AT LEAST TWO (2) PHOTOGRAPHS OF THE PROPERTY
• AUTHORIZATION LETTER (If representative)
PLEASE NOTE THAT FEE IS REQUIRED FOR THIS PARTICULAR SERVICE.
7. HOW CAN THE TAX DECLARATION OF MY PROPERTY BE CANCELLED FROM THE ASSESSMENT RECORDS?
YOU SHOULD SUBMIT A LETTER REQUESTING CANCELLATION OF THE TAX DECLARATION FROM THE ASSESSMENT RECORDS AND THE FOLLOWING SUPPORTING DOCUMENTS :
• DEMOLITION PERMIT
• CERTIFICATION FROM THE BARANGAY THAT THE LOT IS VACANT
• TAX DECLARATION OF THE BUILDING
• PROOF OF LATEST PAYMENT OF REALTY TAX/TAX CLEARANCE
• PHOTOGRAPH OF THE PROPERTY (LAND)
• COMMUNITY TAX CERTIFICATE AND VALID ID
PLEASE NOTE THAT NO FEE IS REQUIRED FOR THIS PARTICULAR SERVICE.
8. UPON THE CONSENT OF MR. A, I HAD A BUILDING CONSTRUCTED ON A PARCEL OF LAND OWNED BY HIM. NOW I WANT TO DECLARE THE SAID BUILDING FOR TAXATION PURPOSES. WHAT DO I NEED TO SHOW TO SUPPORT MY APPLICATION FOR TRANSFER OF TAX DECLARATION?
• TITLE (Certified True Copy issued by the Registrar of Deeds)
• CONTRACT BETWEEN THE OWNER OF THE LOT AND BUILDING ESTABLISHING SUCH RELATIONSHIP
• VALID GOVERNMENT -ISSUED ID FOR BOTH LOT OWNER AND BUILDING OWNER
• NOTARIZED AFFIDAVIT STIPULATING THUS:
THAT THE LOT OWNER IS ALLOWING THE OWNER OF THE BUILDING TO USE THE LOT AND BUILD AN IMPROVEMENT THEREON THAT SAID BUILDING OWNER SHALL BEAR THE OBLIGATIONS AND RESPONSIBILITIES OF PAYING THE REAL PROPERTY TAXES FOR THE BUILDING THAT IN THE EVENT OF DEFAULT ON THE PART OF THE BUILDING OWNER IN THE PAYMENT OF REAL PROPERTY TAXES, THE LOT OWNER IN INTERPOSES NO OBJECTION TO THE IMPOSITION BY THE CITY OF CALOOCAN OF A WARRANT OF LEVY ON SAID BUILDING/IMPROVEMENT AND THE IMPOSITION AND EXERCISE OF OTHER LEGAL REMEDIES PROVIDED FOR BY LAW TO THE CITY OF CALOOCAN FOR THE COLLECTION OF REAL PROPERTY TAXES.
• AT LEAST TWO (2) PHOTOGRAPHS OF THE PROPERTY
PLEASE NOTE THAT NO FEE IS REQUIRED FOR THIS PARTICULAR SERVICE.
WHAT: REGULAR TAXMAPPING ACTIVITY
WHERE: BARANGAYS IN NORTH AND SOUTH CALOOCAN CITY
WHEN: EVERY TUESDAY AND THURSDAY
1.TO ESTABLISHED A COMPLETE INVENTORY OF ALL REAL PROPERTIES WITHIN CALOOCAN CITY’S TERRITORIAL JURISDICTION
2.TO DISCOVER REAL PROPERTY AND INDENTIFY PROPERTY OWNERSHIP
3. TO UPDATE OUR REAL PROPERTY TAX RECORD AND ACCOUNTING SYSTEM
4. TO PROVIDE A PERMANENT LINK BETWEEN REAL PROPERTIES IN THE FIELD AND ASSESSMENT AND TAX RECORDS IN THE OFFICE
HOW: THROUGH THE CONDUCT OF:
1. PRE-FIELD WORK
a. PREPARATION OF BASE MAPS
b. PREPARATION OF FIELD APPRAISAL AND ASSESSMENT SHEETS ASSIGNMENT OF TEMPORARY PROPERTY
c. IDENTIFICATION NUMBER
d. PREPARATION OF PRE-TAX MAP CONTROL ROLL
2. FIELD WORK ACTIVITIES
a. INTERVIEW WITH PROPERTY OWNERS AND/OR ADMINISTRATORS
b. VALIDATION OF PROPERTY INFORMATION BASED ON PLANS, MAPS AND PARCELLARY SKETCHES
3. POST-FIELD OPERATIONS
a. PREPARATION OF TAX MAP
b. ASSIGNMENT OF PERMANENT PROPERTY IDENTIFICATION NUMBER
c. COMPLETION OF FIELD APPRAISAL AND ASSESSMENT SHEETS
The City Budget Department prepares and finalizes the Annual Executive Budget and Supplemental Budgets of the City; preliminary reviews the annual and supplemental budgets of the City in 188 barangay prior to their transmittal to the Sangguniang Panlungsod; provides technical assistance to the barangay officials regarding their barangay budgets concerns; processes payrolls, letters and purchase request allotment and obligation slips, disbursement vouchers; reviews processed disbursement vouchers prior to the issuance of check payments; prepares the Financial Plan and Advice of Allotments of every department/office which are necessary documents in the execution of the Annual Executive and Supplemental Budgets of the City and provides assistance to the City Mayor, Secretary to the Mayor, City Administrator and other Department Heads who may need our support in various aspects of budgeting.