BUSINESS TAX AND MISCELLANEOUS DIVISION

1. Issuance of Community Tax Certificate (CTC)

Office or Division Business and Tax and Miscellaneous Division
Classification Simple
Type of Transaction G2C, G2B
Who may avail Individual or Corporation

Checklist of Requirements Where to Secure

Provided form for Community Tax Business Tax and Miscellaneous Division
Certificate

Fees To be Processing Person

Client Steps Agency Action Paid Time Responsible
The issuing clerk Catherine
Present the filled encodes all the Mariñas
out form for CTC data to the
to the assigned system 10 minutes
counter

Pay the The issuing clerk Based on 5 minutes

corresponding receives Annual
fee payment from earnings:
Individual or
Corporation and Individual –
issues P5.00
computerized +P1.00 for
CTC every
P1,000.00
but not to
exceed
P5,000.00

Corporation
: P500.00
+P2.00 for
every
P2,000.00
but not to
exceed
 P10,000.00

Total: 15 minutes

2. Business Tax Payment (New and Renewal)

Office or Division Business and Tax and Miscellaneous Division
Classification Simple
Type of Transaction G2B
Who may avail Business owner or representative

Checklist of Requirements Where to Secure

Billing Statement from Business Permit Business Permit and Licensing Office
and Licensing Office (BPLO)

Fees To Processing Person

Client Steps Agency Action be Paid Time Responsible
The Accountable
Business owner Officer receives
or the billing
Representative statement and 10 minutes
shall present counterchecks Maria Rufina
billing statement with the Trozado/
from BPLO information in the Rosalie
systems Espeleta
The Accountable
Officer receives (Erwin P.
Pay the indicated payment from the Amount Vibora)
amount in the Business owner or written in
billing statement Representative the billing 5 minutes
and issues Official statement
Receipt(OR)

Total: 15 minutes

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 3. Payment of Transfer Tax
Office or Division Business and Tax and Miscellaneous Division
Classification Simple
Type of Transaction G2B , G2C
Who may avail Real Property owner or representative

Checklist of Requirements Where to Secure

1.Certificate of Authorizing Registration
(CAR)
2. Mode of Transaction:
2.1 Deed of Sale Real Property Owner or
2.2 Extra Judicial Representative , BIR, City Treasurer’s
2.3 Deed of Assignment Office
3. Tax Declaration
4. Title
5. Tax Clearance from Real Property Tax
6. Others: supporting documents

Fees To be Processing Person

Client Steps Agency Action Paid Time Responsible
Lorelyn R.
The accountable Sayo/ Teddy
Proceed to the Officer examines Bunolna
counter the documents;
assigned and encode the data to 5 minutes (Ma. Breta A.
submits the the system and Mondoy)
requirements computes the
amount to be paid.

The accountable
officer discuss all
the information for 10 minutes
payment and
requirements to
the client
Pay the The accountable 75% of 1% of 10 minutes
corresponding officer receives the consideration
fee payment, issues or market
Official Receipt value
and prepares 1st whichever is
Endorsement for higher.

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 the submission to
the Registry of
Deeds
Total : 25 minutes

4. Payment of Professional Tax

Office or Division Business and Tax and Miscellaneous Division
Classification Simple
Type of Transaction G2C
Who may avail Professional Practitioner

Checklist of Requirements Where to Secure

Profession Regulatory Commission ID or
Professional Practitioner
previous Official Receipt

Fees To be Processing Person

Client Steps Agency Action Paid Time Responsible

The Collecting
Proceed to the Clerk receives Cecille
assigned counter PRC ID and 5 minutes Espiritu
and present ID previous OR for
issued by PRC renewal; (Erwin P.
and previous OR encodes the Vibora)
for renewal data therein

Pay the The Collecting Medical 5 minutes

corresponding Clerk receives Practitioner,
fee the payment and Lawyer,
issues official CPA,
receipt Dentist,
Stock
Brokers
etc., -
P300.00

Actuaries,

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 Opticians,
Veterinarian
s,
Electrician,
Pharmacist,
Etc. –
P200.00

Chief
Mates,
Commercial
Steward/de
ss,
Chemist,
Registered
Nurse,
Midwife,
Statistician,
etc.
P175.00
Total : 10 minutes

5. Barangay Micro Business Enterprises Payment

Office or Division Business and Tax and Miscellaneous Division
Classification Simple
Type of Transaction G2B
Who may avail Business owner or representative

Checklist of Requirements Where to Secure

1. Application form duly accomplished Business owner or Representative,
(3 copies) City Treasurer’s Office
2. Mayor’s Permit
3. Taxpayer’s Identification Number
4. Copy of DTI/SEC & BIR Registration
5. Tax Declaration of Property being
used as facilities or Conduct of Lease
6. Sworn Statement of Assets and
Liabilities including invoice, official
receipt and contract document or
deed
7. Financial Statement (for existing

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 business)
8. Income Tax Return (for existing
business)
9. Copy of Loan Contracts if any, & duly
Notarized Certification of
Authorization of Payments of Loan
10. Picture of the place of business and
its assets, other than cash,
receivables %& intangibles
11. 2x2 picture (3 pcs)

Fees To Processing Person

Client Steps Agency Action be Paid Time Responsible

Ruth Jezreel
Reyes

Proceed to the The collecting (Erwin P.

counter assigned clerk receives the Vibora)
and submits the requirements and 5 minutes
requirements examines all the
data

The Collecting
Clerk receives the
Pay the payment and P1,000.00 5 minutes
corresponding issues official Lanie P. Saure
fee receipt
The Collecting
Clerk will endorse
the documents to
the City Assessor’s
Office for
Inspection 3 days c/o Assessor’s
The Inspector will Office
forward the
documents
included in its
report
Issuance of 10 minutes Erwin P. Vibora
Certificate of

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 BMBE Authority
Total: 3 days

6. Franchise Tax Payment

Office or Division Business and Tax and Miscellaneous Division
Classification Simple
Type of Transaction G2B
Who may avail Franchise business owner or representative

Checklist of Requirements Where to Secure

Gross Sales Report Franchise Business Owner or

Representative

Fees To Processing Person

Client Steps Agency Action be Paid Time Responsible
The Collecting
Proceed to the Clerk examines
counter assigned the documents 5 minutes
and submit the and encode the Ruth Jezreel
requirements data to the system Reyes
Receive the .0075
Pay the payment and from (Erwin P.
corresponding issue official Gross 5 minutes Vibora)
fees receipt Sales

Total: 10 minutes

7. Amusement Tax Payment

Office or Division
Classification
Type of Transaction
Who may avail
Business and Tax and Miscellaneous Division
Simple
G2B
Proprietor, Lessees or Operators of Theatres,
Cinemas, Concert Halls, Circuses , or other places
of amusement

Checklist of Requirements Where to Secure

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 Proprietor, Lessees or Operators of
Gross Sales Report Theatres, Cinemas, Concert Halls,
Circuses , or other places of amusement

Fees To Processing Person

Client Steps Agency Action be Paid Time Responsible
The Accountable
Proceed to the Officer receives Ruth Jezreel
assigned counter the monthly report 5 minute Reyes
and submit the on gross sales for
requirement amusement tax (Erwin P.
The Accountable Vibora)
Officer receives
Pay the payment from the 10% of
corresponding Business owner or the gross 5 minutes
fees Representative sales
and issues Official
Receipt(OR)

Total: 10 minutes

8. Payment for Fees for Sealing &Licensing of Weights and Measures

Office or Division Business and Tax and Miscellaneous Division
Classification Simple
Type of Transaction G2B
Who may avail Gasoline Stations, Supermarket, Public Market, etc.

Checklist of Requirements Where to Secure

Request Letter for Inspection Business owners of weights and
measures equipment

Fees To Processing Person

Client Steps Agency Action be Paid Time Responsible
The Inspector will 5minutes Teddy Bunolna
test the accuracy

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 of the equipment
The Inspector will
put seal to the
calibrated
equipment using 5 minutes
sticker and plastic
seal (John Cedrick
The inspector Tobias)
receives the
Pay the payment and 5 minutes
corresponding issue official
fees receipt

Total: 15 minutes

9. Philippine Economic Zone Authority (PEZA) Payment

Office or Division Business and Tax and Miscellaneous Division
Classification Simple
Type of Transaction G2B
Who may avail Business owner or representative

Checklist of Requirements Where to Secure

Registration from PEZA Business owner or representative
Income Tax Return
Gross Sales Report

Fees To Processing Person

Client Steps Agency Action be Paid Time Responsible
Proceed to the The Collecting Ruth Jezreel
assigned counter Clerk examines Reyes
and submit the the documents 15 minutes
required and encode the (Erwin P.
documents data to the system Vibora)
The Collecting
Pay the Clerk receives
corresponding payment and 2% from 5 minutes
fee issues an official Gross
receipt Sales

Total: 20 minutes

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 10. Miscellaneous and Other Fees
Office or Division Business and Tax and Miscellaneous Division
Classification Simple
Type of Transaction G2B , G2C
Who may avail Client or representative

Checklist of Requirements Where to Secure

Client or representative
Order of Payment from
concerned offices

Fees To Processing Person

Client Steps Agency Action be Paid Time Responsible
The Collecting
Proceed to the Clerk receives the
assigned counter order of payment Cecille Espiritu
and present the and encodes the
order of payment data to the system 5 minutes (Erwin P.
The Vibora)
The Collecting amount
Clerk receives written in
Pay the payment and the order
corresponding issues an official of
fee receipt payment 5 minutes

Total: 10 minutes

11. Payment of Rentals

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Office or Division Business and Tax and Miscellaneous Division
Classification Simple
Type of Transaction G2B/G2C
Who may avail Lessee of the LGU

Checklist of Requirements Where to Secure

Contract of Lease Client or representative

Fees To Processing Person

Client Steps Agency Action be Paid Time Responsible
Proceed to the Ruth Jezreel
assigned counter The collecting Based on Reyes
and submit the clerk receives Lease
voucher with payment and Contract 15 minutes (Erwin P. Vibora)
check base on issues OR
contract

Total: 15 minutes

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