ADMINISTRATIVE ORDER NO.

23 COMPLIANCE REPORT TEMPLATE

(1) NAME OF DEPARTMENT/AGENCY/LGU: Municipal Assessor’s Office – SENATOR NINOY AQUINO, SULTAN KUDARAT

(2) SUBMITTED UPDATED CITIZEN’S CHARTER TO ARTA ON JULY 25, 2020: [ ] Yes [ ] No

(3) LIST OF ALL FRONTLINE SERVICES AND CORRESPONDING LEGAL BASIS

LEGAL BASIS OFFICE/AGENCY RREGULATIONS

GOVERNMENT Specific Provision in the
Governing Law(s) Issuance/Policy Other Issuances/Policies it
SERVICE Governing Law(s) as Date of Effectivity
(Number and Short Title)³ Title Effectively Repeals/Amends
Basis⁴
Appraisal and R.A.7160 Sec. 201 – Appraisal of Property- Assessment and January 1, 1992
Assessment of All Real Property, whether taxable or Transfer of
Real Property exempt, shall be appraised at the current Ownership of
and fair market value prevailing in the Tax Declaration
locality where the property is situated. The
Department of Finance shall promulgate the
necessary rules and regulations for the
classification, appraisal, and assessment of
real property pursuant to the provisions of
this Code.

Sec. 208- Notification of Transfer of Real

Property Ownership – Any person who shall
transfer real property ownership to another
shall notify the Provincial. City or Municipal
Identification of Assessor concerned within sixty (60) days
Ownership from the date from such transfer. The
Notification shall include the mode of
transfer, the description of the property
alienated, the name and address of
transferee.

Sec, 211- Duty of Geodetic Engineer to

Furnish Cop of Plans to Assessor – It shall
be the duty of geodetic engineers, public or
private, to furnish free of charge to the

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 assessor of the province, city or
municipality where the land is located with a
white or blue print copy of each of all
approved original or subdivision plans or
maps of surveys executed by them within
thirty (300 days from receipt of such plans
from the Land Registration Management
Bureau, the Land Registration Authority, or
the Housing and Land Use Regulatory
Board, as the case may be.

Sec. 170 – Collection of Local Revenue by

Treasurer – All local taxes, fees, and
changes shall be collected by the
provincial, city, municipal, or barangay
treasurer.

The provincial, city or municipal treasurer

may designate the barangay treasurer as
his deputy to collect local taxes, fees, or
changes. In case a bond is required for the
purpose, the provincial, city or municipal
government shall pay the premiums of bond Clearance of Payment
that may be required under this Code. of Taxes

Sec. 4 (E), otherwise known as the Tax

Reform for Acceleration and Inclusion
(TRAIN) – authorizes the Commissioner
of the Bureau of Internal Revenue (BIR)
to prescribe the real property values
based on the current PVS.

R.A 10963 Sec. 6, - Coordination of the Local

Assessor with Officials of other Local and
National Government Agencies. – It is
incumbent upon the Local Assessor to
maintain close coordination and
cooperation with the following
officials/offices in the performance of his
duties and functions. The Local Assessor
whenever necessary may request from
these agencies
assistance/information/data/documents
Local Assessment needed in the performance of their duties.
Regulations No. 1-04,
issuance of “Manual on A. Office of the Local Treasurer –

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Real Property Appraisal 1. On the Assessment Roll – The Local
and Assessment Assessor shall furnish the Local Treasurer
Operations”. with a copy of the Assessment Roll as basis
for the collection of real property taxes and
for updating the Real Property Tax Account
Register (RPTAR)/ Real Property Tax Index
Card (RPTIC), except in cases where the
assessor’s records are computerized and
the same are directly and operationally
connected to the Office of the Provincial,
City, or Municipal Treasurer in the form of
LAN, in which case the assessment roll is
readily available to the Treasurer
concerned.

2. On the conduct of the Real Property Tax

Administration (RPTA) Information and
Education Campaign (IEC) Program – Both
the Local Assessor and Treasurer shall act
as communication agents of the RPTA-IEC
Program.

3. On the implementation of RPTA Projects

– Both the Local Assessor and Treasurer
shall be members of the RPTA Task Force
charged with the implementation of RPTA
Projects including the conduct of the RPTA-
IEC Program.

4. On the Application of Remedies for the

Collection of Real Property Tax – The
Assessor shall provide the correct
information concerning the ownership and
assessed value of delinquent real property
subject to civil action through the court or to
public auction by the treasurer.

5. On Records Keeping – the Assessor

shall coordinate with the Treasurer in the
aspect of record management. Both of
them shall use the same coding system in
recording. In this manner, the confusion in
tracking down taxable property is avoided.
If the Assessor’s Office uses numeric
codes, like the Property Identification
Number (PIN) and the Assessment of Real
Property Number (ARPN), the Treasurer’s
Office shall also use the same PIN and
ARPN.

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B. Office of the Registrar of Deeds – to
ascertain whether or not any real property
entered in the Registry of Property has
escaped discovery and listing for the
purpose of taxation, the Assessor shall
secure every year from the Register of
Deeds, an abstract of the registry, which
includes brief but sufficient description of
the real properties entered therein, their
present owners, and the date of their most
recent transfer or alienation accompanied
by copies of corresponding deeds of sale,
donation, or partition, or other form of
alienation.
C. Officials Issuing Building Permits or
Certificates of Registration of Machinery –
The assessor shall secure from any public
official or employee who may now or
hereafter be required by law or regulation to
issue to any person a permit for the
construction, addition, repair, or renovation
of a building, or permanent improvement of
land, or a certificate of registration for any
machinery, including machines, mechanical
contrivances, and apparatus attached or
affixed on land or to another real property,
a copy of such permit or certificate within
thirty (30) days from its issuance.

D. Geodetic Engineers – The Assessor

shall secure from Geodetic Engineers,
public or private, free of charge, a white or
blue print copy of each of all approved
original or subdivision plans or maps of
surveys executed by them within thirty (30)
days from receipt of such plans from the
Lands Management Bureau, the Land
Registration Authority, or the Housing and
Land Use Regulatory Board, as the case
may be.

E. Notaries Public – The Assessor shall

secure from the Notaries Public copies of
all deeds of conveyance, such as sale,
transfer, lease, or mortgage of real
property.

F. National Agencies

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1. Department of Agrarian Reform – Data
on Operation Land Transfer (OLT) in
pursuance of the Comprehensive Agrarian
Program (CARP), such as name of
barangay, urban code, list of landowners
together with the names of tenant-
beneficiaries and copies of CLOA issued.

2. Department of Environment and Natural

Resources (DENR)
a.) Complete listing of provinces, cities,
municipalities, barangays and city districts
cadastrally surveyed, including parcellary
maps of properties under OLT and such
other data or documents in the possession
or custody of the Land Management
Bureau (LMB);
b.) Copies of controlled/semi-controlled
survey maps;
c.) Copies of subdivision Plans approved by
the LMB;
d.) Copies of survey plans of Geodetic
Engineers approved by the LMB; and
e.) Copies of Certifications covering areas
declared as alienable and disposable.

3. Housing and Land Use Regulatory Board

(HLURB) – Copy of Comprehensive land
use plans and supporting documents.

4. Bureau of Internal Revenue (BIR) – Copy

of the updated Schedule of Approved Zonal
Valuation.

5. Bangko Sentral ng Pilipinas – Periodic

Foreign currency Conversion Rates for
purposes of computing the acquisition cost
of machinery.

6. Securities and Exchange Commission

(SEC) – Copies of Articles of Incorporation
and By-Laws of Corporation, etc.

7. Board of Investments/Department of
Trade and industry (BOI/DTI) – Price Index
for purposes of computing the market value
of locally manufactured machinery.

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8. Land Bank of the Philippines (LBP) –
Certificate of Full Payment of real property
covered by CLOAs/emancipation patents.

9. Bureau of Customs – Copies of the

following for the purposes of the appraisal
machinery:

a. Bills of lading
b. Letter of Credit
c. Purchase Invoice

10. Philippine Economic Zone Authority

(PEZA) – List of real properties/enterprises
registered within the zone.

11. Bases Conversion and Development

Authority (BCDA) – List of real properties
affected by bases conversion.

12. Cooperative Development Authority –

List of duly registered cooperatives.

13. Department of Agriculture – Copy of the

Shot and medium-term irrigation
infrastructure development plan.

14. National Commission on Indigenous

People (NCIP)

a. Information on Land Ownership

b. Information on Ancestral Domain

Revenue Regulation No. 3-2019 – The

transfer of real and personal properties,
including shares of stock, in the Philippines
will not be registered to the new owner in
the absence of Certificate Authorizing
Registration (CAR) issued by the Bureau of
Internal Revenue (BIR). A CAR certifies
that taxes applicable to the transfer of
registrable property have been paid.

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Sec. 202 – Declaration of Real Property by
the Owner or Administration – it shall be the
duty of all persons, natural or judicial,
owning or administering real property,
including all improvements therein, within a
city or municipality, or their duly authorized
representative, to prepare, or cause to be
prepared, and file with the provincial, city or
municipal assessor, a sworn statement
declaring the true value of their property,
whether previously declared or undeclared,
taxable or exempt which shall be the
current and fair market value of the
property, as determined by the declarant.
Such declaration shall contain a description
of the property sufficient in detail to enable
the assessor od his deputy to identify the
same for assessment purposes. The sworn
declaration of real property herein referred
to shall be filed with the assessor
concerned once every (3) years during the
period from January first (1st) to June
thirtieth (30th) commencing with calendar
year 1992.

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 eCAR – Electronic
Certificate Authorizing
Registration from BIR
Revenue Regulation
No. 3, series of 2019
January 1, 2019

Filing of Sworn
Statement
Identification of R.A 7160 Sec. 207 – Real Property Identification System –
ownership with the Tax All declarations of Real Property made under the
Map Provisions of this Title shall be kept and filed
under a uniform classification system to be
established by the provincial, city or municipal
assessor.

R.A 6657 Sec. 58 – Filling of Inclusions/Exclusions

Petitions with the RD within 1 year from
Registration of RP Title – the filing of a
verified petition for inclusion/exclusion
against the ARBs before the RD must be
initiated within one (1) year from the
registration of the Republic of the
Philippines (RP) title, or in case of
landholdings is untitled, from the issuance
of the COD. A petition for
inclusion/exclusion filed beyond said one

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 (1) year period is already barred and must
be dismissed.

³ Number and short title of the governing law which mandates gives power to agency of LGU to regulate and/or offer the service
⁴ Cite section number and quote provision identified in the governing law

(4)SERVICE INFORMATION PER GOVRTMENT SERVICES⁵

GOVERNMENT SERVICE: Assessment Services

SERVICE INFORMATION
LIST OF REQUIREMENTS LIST OF STEPS AND PROCEDURES Total Processing Total Fees to be
Client Steps/Procedures as indicated in the Citizen’s Time Paid
Requirement Legal Basis Legal Basis
Charter

Appraisal & Assessment

Services 1.) Fill-up Request form for any form of transaction. Art 30 Sec. 105 of
Local Revenue
Code
a.) Duly filled-up request form 2.) Payments of fees and charges at MTO
Sec. 201; RA 7160
a.) Tax Declaration ₱ 100.00
b.) Original Copy of Certificate of Title Sec. 170; RA 7160 a.1) Secretary’s fee @ ₱ 50.00

c.) 2 copies Machine copy of title Revenue Regulation No. b.) Certification Fee ₱ 100.00
3, series of 2019 Art 33 Sec. 111 of
d.) Tac Clearance from MTO January 1, 2019 Local Revenue
c.) Sworn Statement
c.1) Without Penalty Code
e.) eCAR-Electronic Certificate c.2) With Penalty – (Computerization based on the
Assessed Value)
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 Authorizing Registration – BIR

Tax Mapping Services

a.) Subdivision of lots

1.) Approved Subdivision Plan 1.) Submission of 2 copies Approved Subdivision Plan.
Sec. 211, RA 7160
2.) Tax Clearance (White or Blue Print)
Sec. 170, RA 7160
3.) Sworn Statement 2.) Pertinent documents required by tax mapping section for
Sec. 202, RA 7160
assigning of Property Index Number (PIN) and updating
b.) Re-assessment (RP to beneficiaries)

1.) Approved Application of 1.) Submission of 2 copies of Approved Application of Patent

Patent (from PENRO) Sec. 58, RA 6657

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 Sec. 222, RA 7160

2.) Duly filled-up Declaration of

Actual Cultivation and number
of improvements form
(subject to 10 years back 2.) Interview/gather the actual cultivation and its improvements.
taxes) Sec. 220; RA 7160 3.) Pertinent documents required by tax mapping section for
assigning of Property Index Number (PIN) and updating.
5 minutes
c.) Transfer of Assessment Sec. 201; RA 7160

1.) Original Copy of Certificate of

TOTAL

_________________________________
⁵ Please note that is to be filled-up per Government Service.
To fill up:
a) List down all requirements applicable to the government service
b) Per requirement, cite legal basis/rationale why requirement is essential
c) Steps/Procedures should be listed in the Client’s perspective
d) If applicable, legal basis of each/procedure may be indicated in column 4
e) Input the total processing time for the service in working days and/or hours
f) Input the sum of all fees paid for service

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