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