CTO City Treasurer | Citizen's Charter

Office

City Treasurer's Office

Location

Ground Floor, Legazpi City Hall, Albay

Hours

8:00 AM - 5:00 PM (Mon-Fri)

Contact / Hotline

(052) 201-94-87

City Treasurer's Office (CTO)

Citizen's Charter, 2026 First Edition. Read the source document

Business taxes and clearances 5 services

1 Request for Business Tax Quarterly Billing Statement 7 minutes at the counter Done in one visit 1 document Free

Draft. Not yet checked against the published charter.

A business tax bill is the amount of tax that a person or business must pay in a particular period.

Before you go

Your time: 7 minutes, and you leave with it
Trips to the office: 3 separate visits
Where to go: Window 1
What you pay: Nothing

Office or division: Business Tax Division
Who may avail: All business establishments and entities
Type of transaction: Government to Business Entity (G2B)
Classification: Simple

What to bring 1 item

Name of Business Business Owner

How it works

1Verbally state the name of the business to the duly designated officer at Business Tax Division (Window 1).
The office then
1. Input the taxpayer's name and search for the tax bill of the business using ETRACS.
  2 minutesBusiness Tax Division
2Request for a copy of business tax bill statement.
The office then
1. Print business tax bill statement.
  3 minutesBusiness Tax Division
3Receive copy of business tax bill statement.
The office then
1. Release the business tax bill statement together with the Feedback Form.
  2 minutesBusiness Tax Division

Total time 7 minutes Total fee Free

3 Assessment of Business Tax 20 minutes in total 1 document Fee applies

Draft. Not yet checked against the published charter.

The filing, verification and evaluation of documentary requirements for application of new and renewal of business permits is being done at Business Permit and Licensing Office (BPLO).

Before you go

Your time: The charter does not state a processing time for this service
Trips to the office: 3 separate visits
Where to go: Business Tax Division
What you pay: Based on City Ordinance No. 0013-2007

Office or division: Business Tax Division
Who may avail: Business Establishment Owner
Type of transaction: Government to Business Entity (G2B)
Classification: Simple

What to bring 1 item

One (1) Original Copy of Income Tax Return or Sworn Declaration of Gross / Receipts / Sales Bureau of Internal Revenue (BIR)

How it works

1Submit accomplished and signed application form and requirements to the Business Permit and Licensing Office.
The office then
1. Wait for the BPLO to submit the approved application electronically.
  Business Permit and Licensing Office (BPLO)
2. CTO Assessor will electronically assess the taxes and fees.
  10 minutes per line of BusinessBased on City Ordinance No. 0013-2007Business Tax Division
3. Approval of Business Tax Assessment.
  10 minutesBusiness Tax Division
2Proceed to Business Permit and Licensing Office.
The office then
1. BPLO Staff prints the final version of the application form and business tax assessment.
  Business Permit and Licensing Office (BPLO)
3Receive copy of the business tax assessment.
The office then
1. Release the business tax assessment together with the Feedback Form.
  Business Permit and Licensing Office (BPLO)

Total time 20 minutes Total fee Based on City Ordinance No. 0013-2007

4 Assessment of Business Tax Previous Year Delinquency 3 minutes at the counter 13 minutes in total 1 document Free

Draft. Not yet checked against the published charter.

Business establishment owners who fail to pay their business tax assessment for the preceding year/s shall be considered delinquent and obliged to pay the same before renewing the business permit.

Before you go

Your time: 3 minutes at the counter, 13 minutes before it is finished
Trips to the office: 3 separate visits
Where to go: Business Tax Division
What you pay: Nothing

Office or division: Business Tax Division
Who may avail: Business Establishment Owner
Type of transaction: Government to Business Entity (G2B)
Classification: Simple

What to bring 1 item

One (1) Original Copy of Income Tax Return or Sworn Declaration of Gross / Receipts / Sales Bureau of Internal Revenue (BIR)

How it works

1Submit Income Tax Return.
The office then
1. Receive Income Tax Return.
  1 minuteBusiness Tax Division
2. Compute the previous year's delinquency tax.
  10 minutesBusiness Tax Division
2Request for the previous year's delinquency tax assessment.
The office then
1. Print the previous year's delinquency tax assessment.
  1 minuteBusiness Tax Division
3Receive copy of the previous year's delinquency tax assessment.
The office then
1. Release the previous year's delinquency tax assessment together with the Feedback Form.
  1 minuteBusiness Tax Division

Total time 13 minutes Total fee Free

6 Payment of Business Tax / Permit 5 minutes at the counter Done in one visit 1 document Fee applies

Draft. Not yet checked against the published charter.

Business tax is imposed under Sec. 143 of the Local Government Code and shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted, and one line of business does not become exempt by being conducted with some other business for which such tax has been paid. The tax on a business must be paid by the person conducting the same.

Before you go

Your time: 5 minutes, and you leave with it
Trips to the office: 3 separate visits
Where to go: Cash Receipts Division
What you pay: According to Order of Payment Assessed, based on Ordinance No. 0013-2007

Office or division: Cash Receipts Division
Who may avail: Businessmen / Business Owner in the City
Type of transaction: Government to Client (G2C), Government to Business (G2B)
Classification: Simple

What to bring 1 item

Updated Business Tax Assessment / Tax Order of Payment Business Permit and Licensing Office (BPLO)

How it works

1Proceed to the Cash Receipts Division, request a queue number ticket, and wait for your number on the queuing monitor.
The office then
1. Provide the client with a queue number ticket.
  2 minutesCash Receipts Division
2Submit the tax order of payment.
The office then
1. Receive the tax order of payment.
  1 minuteCash Receipts Division
3Pay the amount due.
The office then
1. Issue the official receipt together with the Feedback Form.
  2 minutesAccording to Order of Payment Assessed, based on Ordinance No. 0013-2007Cash Receipts Division

Total time 5 minutes Total fee According to Order of Payment Assessed, based on Ordinance No. 0013-2007

13 Issuance of Certification for Retirement of Business 10 minutes at the counter Done in one visit 6 documents From Php 50.00

Draft. Not yet checked against the published charter.

Issued to a business operator who terminates operations, upon settlement of all taxes due and validation by the City Treasurer’s Office affirming that the commercial activity has ceased.

Before you go

Your time: 10 minutes, and you leave with it
Trips to the office: 5 separate visits
Where to go: Window 5
What you pay: Based on the assessment. Certification Fee of Php 50.00.; Certification Fee of Php 50.00

Office or division: Business Tax Division
Who may avail: Real Property Owners
Type of transaction: Government to Business Entity (G2B)
Classification: Simple

What to bring 6 items

One (1) Original Copy of Mayor’s Permit Business Owner
Letter of Business Closure stating the date, gross sales and reason Business Owner
One (1) Original Copy of Income Tax Return (monthly / quarterly / annual, whichever is available) Bureau of Internal Revenue
One (1) Original Copy of Certification from the lessor that the business establishment had been closed (if lessee) Property Owner
One (1) Original Copy of Certification from the Barangay Captain where the business is located confirming the closure of the business Barangay Hall where the business is located
Board Resolution regarding closure, for a corporation Corporation

How it works

1Submit the documentary requirements at the Business Tax Division (Window 5).
The office then
1. Receive the documentary requirements, verify the documents, and compute the taxes and fees due, if any.
  1 minuteBased on the assessment. Certification Fee of Php 50.00.Business Tax Division
2Confirm the data and request the order of payment.
The office then
1. Print and release the order of payment.
  2 minutesBusiness Tax Division
3Proceed to the Cash Receipts Division, present the order of payment, pay the amount due and request the official receipt.
The office then
1. Receive the order of payment and the payment, print and issue the official receipt.
  4 minutesCertification Fee of Php 50.00Cash Receipts Division
4Proceed to the Business Tax Division and present the official receipt.
The office then
1. Receive the official receipt and prepare the Certification for Business Retirement.
  3 minutesBusiness Tax Division
5Receive the Certification for Business Retirement.
The office then
1. Release the Certification for Business Retirement.
  Business Tax Division

Total time 10 minutes Total fee Based on the assessment. Certification Fee of Php 50.00.; Certification Fee of Php 50.00

Real property and transfer taxes 5 services

2 Request for Real Property Tax Statement of Account 9 minutes at the counter Done in one visit 2 documents Free

Draft. Not yet checked against the published charter.

A real property tax is a levy on real properties, such as land, buildings, machineries and other improvements affixed or attached to real properties not specifically exempted under the law. The real property tax for any year shall accrue on the first (1st) day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax.

Before you go

Your time: 9 minutes, and you leave with it
Trips to the office: 3 separate visits
Where to go: Window 1
What you pay: Nothing

Office or division: Land Tax Division
Who may avail: Real property owners or any person having legal interest therein
Type of transaction: Government to Business Entity (G2B), Government to Client (G2C), Government to Government (G2G)
Classification: Simple

What to bring 2 items

One (1) Original Copy of the Latest RPT Official Receipt or Tax Declaration of Property Property owner / City Assessor's Office
One (1) Original Copy of Properly filled-out request form Land Tax Division, City Treasurer's Office

How it works

1Submit the duly filled-out request form together with the required documents at Land Tax Division (Window 1).
The office then
1. Receive the duly filled-out request form together with the required documents.
  2 minutesLand Tax Division
2Confirm the data. Request for a copy of real property tax bill statement.
The office then
1. Encode the data and search for the real property tax bill using ETRACS, then print the real property tax bill statement.
  5 minutesLand Tax Division
3Receive copy of real property tax bill statement.
The office then
1. Release the real property tax bill statement together with the Feedback Form.
  2 minutesLand Tax Division

Total time 9 minutes Total fee Free

5 Assessment of Transfer Tax 9 minutes at the counter 15 minutes in total 4 documents Fee applies

Draft. Not yet checked against the published charter.

A tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of seventy-five percent (75%) of one percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The sale, transfer or other disposition of real property pursuant to RA No. 6657 shall be exempt from this tax.

Before you go

Your time: 9 minutes at the counter, 15 minutes before it is finished
Trips to the office: 4 separate visits
Where to go: Window 5
What you pay: Seventy-Five Percent (75%) of One Percent (1%) of the total consideration or FMV, whichever is higher; Twenty-Five Percent (25%) surcharge in case of failure to pay the tax imposed on time; Two Percent (2%) interest per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed eighteen (18) months

Office or division: Land Tax Division
Who may avail: Real Property Owners
Type of transaction: Government to Client (G2C), Government to Business Entity (G2B), Government to Government (G2G)
Classification: Simple

What to bring 4 items

One (1) Photocopy of the Deed of Sale / Donation / Assignment / Conveyance / Extra Judicial Settlement / Affidavit of Consolidation, etc. Owner of the Property
One (1) Photocopy of the Latest Tax Declaration City Assessor's Office
One (1) Photocopy of the Tax Clearance Land Tax Division, City Treasurer's Office
One (1) Photocopy of the Certificate of No Improvement (if no building) City Assessor's Office

How it works

1Submit the duly filled-out request form together with the documentary requirements at Land Tax Division (Window 5).
The office then
1. Receive the duly filled-out request form together with the required documents.
  2 minutesSeventy-Five Percent (75%) of One Percent (1%) of the total consideration or FMV, whichever is higherLand Tax Division
2Request for the computation of transfer tax.
The office then
1. Verify the documents.
  5 minutesTwenty-Five Percent (25%) surcharge in case of failure to pay the tax imposed on timeLand Tax Division
2. Compute the transfer tax due.
  6 minutesTwo Percent (2%) interest per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed eighteen (18) monthsLand Tax Division
3Confirm the data. Request for a copy of transfer tax assessment.
The office then
1. Print transfer tax assessment.
  1 minuteLand Tax Division
4Receive copy of the transfer tax assessment.
The office then
1. Release the transfer tax assessment together with the Feedback Form.
  1 minuteLand Tax Division

Total time 15 minutes Total fee Seventy-Five Percent (75%) of One Percent (1%) of the total consideration or FMV, whichever is higher; Twenty-Five Percent (25%) surcharge in case of failure to pay the tax imposed on time; Two Percent (2%) interest per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed eighteen (18) months

7 Payment of Real Property Tax 5 minutes at the counter Done in one visit 1 document Fee applies

Draft. Not yet checked against the published charter.

The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for the SEF due thereon without interest in four (4) equal installments: the first installment on or before the thirty-first (31st) of March; the second on or before the thirtieth (30th) of June; the third on or before the thirtieth (30th) of September; and the last on or before the thirty-first (31st) of December.

Before you go

Your time: 5 minutes, and you leave with it
Trips to the office: 3 separate visits
Where to go: Cash Receipts Division
What you pay: According to Order of Payment Assessed

Office or division: Cash Receipts Division
Who may avail: Real Property Owners or Any Person Having Legal Interest Therein
Type of transaction: Government to Client (G2C), Government to Business (G2B), Government to Government (G2G)
Classification: Simple

What to bring 1 item

Updated Real Property Tax Assessment / Tax Order of Payment Land Tax Division, City Treasurer’s Office

How it works

1Proceed to the Cash Receipts Division, request a queue number ticket, and wait for your number on the queuing monitor.
The office then
1. Provide the client with a queue number ticket.
  2 minutesCash Receipts Division
2Submit the tax order of payment.
The office then
1. Receive the tax order of payment.
  1 minuteCash Receipts Division
3Pay the amount due.
The office then
1. Issue the official receipt together with the Feedback Form.
  2 minutesAccording to Order of Payment AssessedCash Receipts Division

Total time 5 minutes Total fee According to Order of Payment Assessed

8 Payment of Transfer Tax 5 minutes at the counter Done in one visit 1 document Fee applies

Draft. Not yet checked against the published charter.

It shall be the duty of the seller, donor, transferor, executor or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the decedent’s death.

Before you go

Your time: 5 minutes, and you leave with it
Trips to the office: 3 separate visits
Where to go: Cash Receipts Division
What you pay: Seventy-Five Percent (75%) of One Percent (1%) of the total consideration or FMV, whichever is higher. Twenty-Five Percent (25%) surcharge in case of failure to pay the tax imposed on time. Two Percent (2%) interest per month from the due date until the tax is fully paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed eighteen (18) months.

Office or division: Cash Receipts Division
Who may avail: Real Property Owners or Any Person Having Legal Interest Therein
Type of transaction: Government to Client (G2C), Government to Business (G2B), Government to Government (G2G)
Classification: Simple

What to bring 1 item

Updated Real Property Tax Assessment / Tax Order of Payment Land Tax Division, City Treasurer’s Office

How it works

1Proceed to the Cash Receipts Division, request a queue number ticket, and wait for your number on the queuing monitor.
The office then
1. Provide the client with a queue number ticket.
  2 minutesCash Receipts Division
2Submit the tax order of payment.
The office then
1. Receive the tax order of payment.
  1 minuteCash Receipts Division
3Pay the amount due.
The office then
1. Issue the official receipt together with the Feedback Form.
  2 minutesSeventy-Five Percent (75%) of One Percent (1%) of the total consideration or FMV, whichever is higher. Twenty-Five Percent (25%) surcharge in case of failure to pay the tax imposed on time. Two Percent (2%) interest per month from the due date until the tax is fully paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed eighteen (18) months.Cash Receipts Division

Total time 5 minutes Total fee Seventy-Five Percent (75%) of One Percent (1%) of the total consideration or FMV, whichever is higher. Twenty-Five Percent (25%) surcharge in case of failure to pay the tax imposed on time. Two Percent (2%) interest per month from the due date until the tax is fully paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed eighteen (18) months.

14 Issuance of Real Property Tax Clearance Time not stated 7 documents From Php 50.00

Draft. Not yet checked against the published charter.

A tax clearance is required by the City Assessor’s Office for the transfer of properties and by the Registry of Deeds for the release of land titles. It certifies that a particular real property has no outstanding tax liabilities from previous taxable years.

Before you go

Your time: The charter does not state a processing time for this service
Trips to the office: 4 separate visits
Where to go: Window 5
What you pay: Certification Fee of Php 50.00

Office or division: Land Tax Division
Who may avail: Real Property Owners
Type of transaction: Government to Business Entity (G2B), Government to Client (G2C), Government to Government (G2G)
Classification: Simple

What to bring 7 items

For transfer purposes: photocopy of the mode of transfer (Deed of Sale, Donation, Extrajudicial Settlement of Estate, Assignment, or Affidavit of Consolidation) Any Law Firm
For transfer purposes: photocopy of Special Power of Attorney Any Law Firm
For transfer purposes: photocopy of Valid Identification Card (ID) Owner of Property
For transfer purposes: photocopy of Death Certificate, if necessary Claimant
For titling purposes: Valid Identification Card (ID) and Special Power of Attorney, if necessary Owner of Property / Any Law Firm
For transfer of Tax Declaration: New Title, documents for the mode of transfer, and Valid Identification Card Owner of Property / Any Law Firm
For other purposes (permits or reference): Valid Identification Card Owner of Property

How it works

1Submit the documentary requirements for your purpose at the Land Tax Division (Window 5).
The office then
1. Receive the documentary requirements, verify them, and check that the real property is not delinquent.
  Land Tax Division
2Request the order of payment for the tax clearance fee.
The office then
1. Print and release the order of payment.
  Land Tax Division
3Proceed to the Cash Receipts Division, pay the certification fee and receive the official receipt.
The office then
1. Receive the payment and issue the official receipt.
  Certification Fee of Php 50.00Cash Receipts Division
4Present the official receipt and receive the tax clearance.
The office then
1. Prepare and release the Real Property Tax Clearance.
  Land Tax Division

Total time None Total fee Certification Fee of Php 50.00

Community tax, permits and other fees 5 services

9 Payment of Community Tax 7 minutes at the counter Done in one visit 6 documents From P5.00

Draft. Not yet checked against the published charter.

A poll or capitation tax imposed upon an individual citizen or juridical person residing or doing business in the City. The community tax accrues on the first (1st) day of January of each year and shall be paid not later than the last day of February.

Before you go

Your time: 7 minutes, and you leave with it
Trips to the office: 5 separate visits
Where to go: Cash Receipts Division
What you pay: For Individual: Five Pesos (P5.00) and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless whether from business, exercise of profession or from property, which in no case shall exceed Five Thousand Pesos (P5,000.00). For Juridical Person: Five Hundred Pesos (P500.00) and an annual additional tax which in no case shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the provision under the LGC.

Office or division: Cash Receipts Division
Who may avail: Individual CTC: every inhabitant of the City eighteen (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; or is engaged in business or occupation; or owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more; or is required by law to file an income tax return. Juridical Person CTC: every corporation, however created or organized, whether domestic or resident foreign, engaged in or doing business in the City.
Type of transaction: Government to Client (G2C), Government to Business (G2B)
Classification: Simple

What to bring 6 items

Individual: One (1) Original Copy of Information Data Sheet City Treasurer’s Office (CTO)
Individual: Valid Identification Card (ID) Individual / Citizen
Individual: One (1) Original Copy of Special Power of Attorney (SPA), if necessary Any Law Firm
Corporation: One (1) Original Copy of Information Data Sheet City Treasurer’s Office (CTO)
Corporation: One (1) Photocopy of Certificate of Incorporation Corporation
Corporation: One (1) Photocopy of Income Tax Return (ITR) Corporation

How it works

1Proceed to the Cash Receipts Division, request a queue number ticket and an Information Data Sheet, fill out the data sheet, and wait for your number on the queuing monitor.
The office then
1. Provide the client with a queue number ticket and information data sheet.
  1 minuteCash Receipts Division
2Submit the information data sheet together with the other documentary requirements.
The office then
1. Receive the information data sheet and other documentary requirements, verify the documents, and compute the amount of tax to be paid.
  4 minutesCash Receipts Division
3Pay the amount due.
The office then
1. Receive payment and print the CTC.
  2 minutesFor Individual: Five Pesos (P5.00) and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless whether from business, exercise of profession or from property, which in no case shall exceed Five Thousand Pesos (P5,000.00). For Juridical Person: Five Hundred Pesos (P500.00) and an annual additional tax which in no case shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the provision under the LGC.Cash Receipts Division
4Affix your signature and right thumb mark on the copies of the CTC.
The office then
1. Get the duplicate and triplicate copies of the CTC.
  Cash Receipts Division
5Receive the original copy of the CTC.
The office then
1. Release the original copy of the CTC.
  Cash Receipts Division

Total time 7 minutes Total fee For Individual: Five Pesos (P5.00) and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless whether from business, exercise of profession or from property, which in no case shall exceed Five Thousand Pesos (P5,000.00). For Juridical Person: Five Hundred Pesos (P500.00) and an annual additional tax which in no case shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the provision under the LGC.

10 Payment of Professional Tax Receipt (PTR) and Occupation Tax 7 minutes at the counter Done in one visit 4 documents Fee applies

Draft. Not yet checked against the published charter.

Payment of the professional tax due from professionals practising in the City, and of occupation tax for other occupations.

Before you go

Your time: 7 minutes, and you leave with it
Trips to the office: 4 separate visits
Where to go: Cash Receipts Division
What you pay: Please refer to the schedule of fees (City Ordinance No. 0013-2007)

Office or division: Cash Receipts Division
Who may avail: Professionals
Type of transaction: Government to Client (G2C)
Classification: Simple

What to bring 4 items

For PTR: One (1) Original Copy of filled-out PTR Data Form City Treasurer’s Office
For PTR: Current PRC License or other licenses, as the case may be Professional Regulation Commission (PRC)
For Occupation Tax: One (1) Original Copy of filled-out Occupation Data Form City Treasurer’s Office
For Occupation Tax: Current Identification Card (ID) Taxpayer

How it works

1Proceed to the Cash Receipts Division, request a queue number ticket and Information Data Sheet, fill out the data sheet, and wait for your number on the queuing monitor.
The office then
1. Provide the client with a queue number ticket and information data sheet.
  1 minuteCash Receipts Division
2Submit the information data sheet together with the other documentary requirements.
The office then
1. Receive the information data sheet and other documentary requirements, verify the documents, and compute the amount of tax to be paid.
  4 minutesCash Receipts Division
3Pay the amount due.
The office then
1. Receive payment and print the PTR or Occupation Tax Receipt.
  2 minutesPlease refer to the schedule of fees (City Ordinance No. 0013-2007)Cash Receipts Division
4Receive the PTR or Occupation Tax Receipt.
The office then
1. Release the PTR or Occupation Tax Receipt.
  Cash Receipts Division

Total time 7 minutes Total fee Please refer to the schedule of fees (City Ordinance No. 0013-2007)

11 Payment of Other Taxes, Fees and Charges 9 minutes at the counter Done in one visit 1 document Fee applies

Draft. Not yet checked against the published charter.

Payment of taxes, fees and charges assessed by other City offices, against an order of payment issued by the office concerned.

Before you go

Your time: 9 minutes, and you leave with it
Trips to the office: 3 separate visits
Where to go: Cash Receipts Division
What you pay: As computed and shown in the order of payment (based on Ordinance No. 0013-2007)

Office or division: Cash Receipts Division
Who may avail: Businessmen / Business Owner in the City / Individual Taxpayer
Type of transaction: Government to Client (G2C)
Classification: Simple

What to bring 1 item

Order of payment from the respective office where the business was transacted Office concerned (LCR, CPDO, City Engineer’s Office, CHO, City Veterinary, Assessor’s Office, etc.)

How it works

1Proceed to the office you need to transact business with and request an order of payment.
The office then
1. Prepare and release the order of payment.
  3 minutesPersonnel In-Charge of the Concerned Office
2Proceed to the Cash Receipts Division and request a queue number ticket, then submit the order of payment together with the other documentary requirements, if necessary.
The office then
1. Provide the client with a queue number ticket, receive the order of payment and other requirements, verify the documents, and encode the information based on the bill presented.
  3 minutesAs computed and shown in the order of payment (based on Ordinance No. 0013-2007)Cash Receipts Division
3Pay the amount due and receive the corresponding receipt.
The office then
1. Receive payment, print and release the corresponding receipt.
  3 minutesCash Receipts Division

Total time 9 minutes Total fee As computed and shown in the order of payment (based on Ordinance No. 0013-2007)

12 Sealing and Licensing of Weighing Scales (Retailers) 12 minutes at the counter Done in one visit 3 documents Fee applies

Draft. Not yet checked against the published charter.

Every person, partnership or corporation must have instruments of weights and measures sealed and licensed annually before use within the City, and pay the corresponding fees. This is the procedure for retailers’ weighing scales.

Before you go

Your time: 12 minutes, and you leave with it
Trips to the office: 5 separate visits
Where to go: Cash Receipts Division
What you pay: Please refer to the schedule of fees (City Ordinance No. 0013-2007)

Office or division: Cash Receipts Division
Who may avail: Business Establishment Owners
Type of transaction: Government to Business (G2B)
Classification: Simple

What to bring 3 items

Instruments of weights and measures for testing / calibration Owner
Assessment details of fees to be paid City Treasurer’s Office
Official receipt of payment City Treasurer’s Office

How it works

1Present the instrument for calibration to the Business Tax Division.
The office then
1. Check the instrument. If found defective it shall be confiscated. If accurate, the Business Tax Division computes the fees to be paid for calibration.
  2 minutesBusiness Tax Division
2Request the order of payment.
The office then
1. Print the order of payment.
  1 minuteBusiness Tax Division
3Proceed to the Cash Receipts Division, submit the order of payment and pay the calibration fees stated on it.
The office then
1. Receive the order of payment and the payment, then print the official receipt.
  4 minutesPlease refer to the schedule of fees (City Ordinance No. 0013-2007)Cash Receipts Division
4Receive the official receipt.
The office then
1. Issue the official receipt.
  1 minuteCash Receipts Division
5Proceed to the Business Tax Division and present the official receipt.
The office then
1. Receive the official receipt and calibrate the instrument.
  4 minutesBusiness Tax Division

Total time 12 minutes Total fee Please refer to the schedule of fees (City Ordinance No. 0013-2007)

12 Sealing and Licensing of Fuel Dispenser Pumps (Gasoline Stations) 14 minutes at the counter Done in one visit 3 documents Fee applies

Draft. Not yet checked against the published charter.

Annual sealing and licensing of fuel dispenser pumps at gasoline stations, inspected on a scheduled date set by the City Treasurer’s Office.

Before you go

Your time: 14 minutes, and you leave with it
Trips to the office: 5 separate visits
Where to go: Cash Receipts Division
What you pay: Please refer to the schedule of fees (City Ordinance No. 0013-2007)

Office or division: Cash Receipts Division
Who may avail: Business Establishment Owners
Type of transaction: Government to Business (G2B)
Classification: Simple

What to bring 3 items

Instruments of weights and measures for testing / calibration Owner
Assessment details of fees to be paid City Treasurer’s Office
Official receipt of payment City Treasurer’s Office

How it works

1Wait for the scheduled inspection by the City Treasurer’s Office.
The office then
1. Schedule a date for inspection, approve the inspection, and compute the fees to be paid.
  5 minutesBusiness Tax Division
2Request the order of payment.
The office then
1. Release the order of payment.
  1 minuteBusiness Tax Division
3Proceed to the Cash Receipts Division, submit the order of payment and pay the fees stated on it.
The office then
1. Receive the order of payment and the payment, then print the official receipt.
  3 minutesPlease refer to the schedule of fees (City Ordinance No. 0013-2007)Cash Receipts Division
4Receive the official receipt.
The office then
1. Issue the official receipt.
  2 minutesCash Receipts Division
5Submit the official receipt to the Business Tax Division and present the instrument.
The office then
1. Proceed to the gasoline station as stated in the letter of schedule and calibrate the instrument.
  3 minutesBusiness Tax Division

Total time 14 minutes Total fee Please refer to the schedule of fees (City Ordinance No. 0013-2007)

Disbursements and accountable forms 6 services

15 Payment for Salaries and Other Monetary Claims (by Cash) 11 minutes at the counter Done in one visit 4 documents Free

Draft. Not yet checked against the published charter.

Release of salaries and other monetary claims to City Government employees and clients, paid in cash at the Cash Disbursement Division.

Before you go

Your time: 11 minutes, and you leave with it
Trips to the office: 4 separate visits
Where to go: Cash Disbursement Division
What you pay: Nothing

Office or division: Cash Disbursement Division
Who may avail: City Government Employees and Clients
Type of transaction: Government to Government (G2G), Government to Client (G2C)
Classification: Simple

What to bring 4 items

One (1) Original Copy of Valid Identification Card (ID) Claimant
One (1) Original Copy of Special Power of Attorney, if necessary Any Law Firm
One (1) Original Copy of Authorization, if necessary Payee
One (1) Original Copy of Official Receipt or Sales Invoice Claimant

How it works

1Submit approved and duly signed vouchers or payrolls.
The office then
1. Draw check.
  5 minutesCash Disbursement Division
2Proceed to the Cash Disbursement Division and ask whether the payee’s name is ready for payment.
The office then
1. Check the name of the payee in the approved payroll for payment.
  2 minutesCash Disbursement Division
3Present a valid ID and other documents required, if necessary.
The office then
1. Issue cash payment.
  2 minutesCash Disbursement Division
4Receive the cash payment.
The office then
1. Request the payee to affix a signature or thumbmark to acknowledge receipt of cash.
  2 minutesCash Disbursement Division

Total time 11 minutes Total fee Free

15 Payment for Salaries and Other Monetary Claims (by Check) 11 minutes at the counter 13 minutes in total 4 documents Free

Draft. Not yet checked against the published charter.

Release of salaries and other monetary claims to City Government employees and clients by check.

Before you go

Your time: 11 minutes at the counter, 13 minutes before it is finished
Trips to the office: 4 separate visits
Where to go: Cash Disbursement Division
What you pay: Nothing

Office or division: Cash Disbursement Division
Who may avail: City Government Employees and Clients
Type of transaction: Government to Government (G2G), Government to Client (G2C)
Classification: Simple

What to bring 4 items

One (1) Original Copy of Valid Identification Card (ID) Claimant
One (1) Original Copy of Special Power of Attorney, if necessary Any Law Firm
One (1) Original Copy of Authorization, if necessary Payee
One (1) Original Copy of Official Receipt or Sales Invoice Claimant

How it works

1Submit approved and duly signed vouchers or payrolls.
The office then
1. Draw check.
  5 minutesCash Disbursement Division
2Proceed to the Cash Disbursement Division, state the name of the payee and ask whether the check is ready for release.
The office then
1. Check whether the payee is on the list of approved checks for release, and verify that the check inquired about is ready.
  2 minutesCash Disbursement Division
2. Signature of check, then approve the release of the check.
  2 minutesCash Disbursement Division
3Present a valid ID and other required documents, if necessary.
The office then
1. Release the check.
  2 minutesCash Disbursement Division
4Receive the check.
The office then
1. Request the payee to affix a signature or thumbmark to acknowledge receipt of the check.
  2 minutesCash Disbursement Division

Total time 13 minutes Total fee Free

15 Payment for Salaries and Other Monetary Claims (by Electronic Payment) 5 minutes at the counter Done in one visit 2 documents Free

Draft. Not yet checked against the published charter.

Release of salaries and other monetary claims by electronic fund transfer through the LBP and DBP banking portals.

Before you go

Your time: 5 minutes, and you leave with it
Trips to the office: 2 separate visits
Where to go: Cash Disbursement Division
What you pay: Nothing

Office or division: Cash Disbursement Division
Who may avail: City Government Employees and Clients
Type of transaction: Government to Government (G2G), Government to Client (G2C)
Classification: Simple

What to bring 2 items

One (1) Original Copy of Valid Identification Card (ID) Claimant
One (1) Original Copy of Official Receipt or Sales Invoice Claimant

How it works

1Wait for the fund transfer.
The office then
1. The personnel in charge inputs the transaction data on the LBP and DBP online banking portal and submits it for fund transfer approval.
  2 minutesCash Disbursement Division
2Issue the official receipt.
The office then
1. Approval of the fund transfer.
  3 minutesCash Disbursement Division

Total time 5 minutes Total fee Free

16 Issuance of Accountable Forms for Non-Deputized Officers 25 minutes at the counter Done in one visit 2 documents Php 100.00 per pad

Draft. Not yet checked against the published charter.

Accountable forms are forms that have the potential to confer a benefit on someone or an organization, internal or external to the Government.

Before you go

Your time: 25 minutes, and you leave with it
Trips to the office: 6 separate visits
Where to go: Administrative Division
What you pay: Php 100.00 per pad

Office or division: Administrative Division
Who may avail: Accountable Officers
Type of transaction: Government to Government (G2G)
Classification: Simple

What to bring 2 items

Four (4) Original Copies of duly accomplished Requisition and Voucher Form City Treasurer’s Office
Four (4) Original Copies of duly accomplished Invoice and Receipt of Accountable Form City Treasurer’s Office

How it works

1Present the Requisition and Issue Voucher (RIV) and the Invoice and Receipt of Accountable Forms, duly accomplished, signed and approved by the City Accountant.
The office then
1. Receive and review the completeness of the data and signatures, check the expiration of the fidelity bond, approve the requisition, and advise the client to proceed to the cashier.
  5 minutesAdministrative Division
2Pay the amount due at the cashier.
The office then
1. Receive the payment and issue the official receipt.
  5 minutesPhp 100.00 per padCash Receipts Division
3Present the official receipt to the person in charge.
The office then
1. Receive the official receipt, prepare and record the official receipt and serial numbers of the accountable forms in the RIV and Invoice, issue the RIV, Invoice, Logbook and Accountable Forms, and advise the client to proceed to the City Auditor’s Office.
  4 minutesAdministrative Division
4Proceed to the City Auditor’s Office and present the RIV, Invoice, Logbook and Accountable Forms.
The office then
1. Verify the serial numbers of the accountable forms stated in the Invoice, RIV and Logbook, then advise the client to proceed to the City Treasurer’s Office.
  6 minutesCity Auditor’s Office
5Return to the Administrative Division and present the verified Invoice, RIV, Logbook and Accountable Forms.
The office then
1. Receive the verified Invoice, RIV, Logbook and Accountable Forms.
  1 minuteAdministrative Division
6Receive the Accountable Forms and copies of the Invoice and RIV.
The office then
1. Release the Accountable Forms as requested in the requisition form, together with the copy of the Invoice and RIV.
  4 minutesAdministrative Division

Total time 25 minutes Total fee Php 100.00 per pad

17 Issuance of Accountable Forms for Revenue Collectors 11 minutes at the counter 18 minutes in total 2 documents Free

Draft. Not yet checked against the published charter.

Accountable forms are forms that have the potential to confer a benefit on someone or an organization, internal or external to the Government. This procedure covers issuance to revenue collectors.

Before you go

Your time: 11 minutes at the counter, 18 minutes before it is finished
Trips to the office: 3 separate visits
Where to go: Administrative Division
What you pay: Nothing

Office or division: Administrative Division
Who may avail: Accountable Officers
Type of transaction: Government to Government (G2G)
Classification: Simple

What to bring 2 items

Four (4) Original Copies of duly accomplished Requisition and Voucher Form City Treasurer’s Office
Four (4) Original Copies of duly accomplished Invoice and Receipt of Accountable Form City Treasurer’s Office

How it works

1Present the Requisition and Issue Voucher (RIV) and the Invoice and Receipt of Accountable Forms, duly accomplished and signed.
The office then
1. Receive and review the completeness of the data and signatures.
  2 minutesAdministrative Division
2. Approve the requisition, prepare and record the serial numbers of the accountable forms and CTC in the RIV and Invoice, then issue the RIV, Invoice, Logbook and Accountable Forms and advise the client to proceed to the City Auditor’s Office.
  7 minutesAdministrative Division
2Proceed to the City Auditor’s Office and present the RIV, Invoice, Logbook and Accountable Forms.
The office then
1. Verify the serial numbers of the accountable forms.
  5 minutesCity Auditor’s Office
3Return to the Administrative Division and present the verified Invoice, RIV, Logbook and Accountable Forms.
The office then
1. Receive the verified documents and release the Accountable Forms as requested.
  4 minutesAdministrative Division

Total time 18 minutes Total fee Free

18 Issuance of CTC for Deputized Officers 24 minutes at the counter Done in one visit 2 documents Free

Draft. Not yet checked against the published charter.

Issuance of Community Tax Certificates to deputized officers for onward issuance, against a Requisition and Issue Voucher.

Before you go

Your time: 24 minutes, and you leave with it
Trips to the office: 4 separate visits
Where to go: Administrative Division
What you pay: Nothing

Office or division: Administrative Division
Who may avail: Accountable Officers
Type of transaction: Government to Government (G2G)
Classification: Simple

What to bring 2 items

Four (4) Original Copies of duly accomplished Requisition and Voucher Form City Treasurer’s Office
Four (4) Original Copies of duly accomplished Invoice and Receipt of Accountable Form City Treasurer’s Office

How it works

1Present the Requisition and Issue Voucher (RIV) and the Invoice and Receipt of Accountable Forms.
The office then
1. Verify that all entries are complete, approve the requisition, and record the serial numbers of the CTCs.
  3 minutesAdministrative Division
2Present the Requisition and Issue Voucher for approval.
The office then
1. Issue the RIV, Invoice, Logbook and CTCs.
  11 minutesAdministrative Division
3Present the RIV, Invoice, Logbook and CTCs at the City Auditor’s Office.
The office then
1. Verify the serial numbers of the CTCs.
  5 minutesCity Auditor’s Office
4Return to the Administrative Division and present the verified documents.
The office then
1. Receive the verified documents and release the CTCs.
  5 minutesAdministrative Division

Total time 24 minutes Total fee Free

Office personnel 36

Named in the Citizen's Charter. Any of the staff for a division may serve you, which is why the steps above name the division rather than an individual.

Carlita P. De Guzman City Treasurer

See all 35 staff across 6 divisions

Business Tax Division 6

Rowena Trinidad LTOO IV
Ria Alindogan Admin. Asst. VI
Jennifer Nocedo LRCO I
Marvin Dagta Admin Officer I
Client Asiado Admin. Aide I
Rita Olimpo Admin. Aide I

Land Tax Division 6

Vilma Pujol LRCO IV
Danilo Almilla Admin Officer V
Amelia Punzalan LRCO III
Maria Vanessa Dordas RCC III
Venus Balladolid Admin Aide VI
Lani Esplana Admin Aide VI

Business Permit and Licensing Office (BPLO) 1

Jose Kallos Jr. Admin Aide III

Cash Receipts Division 10

Rafael Briones Admin Aide I
Benjamin Gile Senior Admin Asst. II
Julie Miras Senior Admin Asst. II
Constancia Ate Admin Asst. III
Reggie Pariñas RCC II
Verna Serrano RCC II
Gina Austero RCC II
Corazon Realubit Admin Aide I
Luzviminda Montealegre Admin Aide I
Jeric Bueza Admin Aide I

Cash Disbursement Division 9

Constance Oliveros Assistant City Treasurer
Aileen Agripa Admin Aide I
Alma Santillan Admin Aide I
Imelda Mayor Admin Aide I
Lani Agarin Admin Aide I
Teresita Ariola Admin Asst VI
Elena Macinas RCC III
Rachel Asejo RCC II
Ferl Yamat RCC II

Administrative Division 3

Rosalina Pasano ISA III
Luisa Malate Admin Aide I
Marilou Jadie ISA III

Lani Esplana appears as "Admin Aide I" in service 2 and "Admin Aide VI" in service 5. Recorded as Admin Aide VI pending confirmation.