CITY BUSINESS PERMITS AND LICENSING OFFICE (CBPLO)

BUSINESS PERMIT APPLICATION (NEW)


ABOUT THE SERVICE: All Enterprises are required to secure a Business License and Mayor’s Permit, and pay business taxes before the start of commercial operations. Business taxes for new enterprises are based on capitalization. Those for succeeding years are computed as a percentage of gross receipts/sales.

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  • Permits of sari-sari stores are immediately released.
  • For other businesses, if the Local Chief Executive (LCE) is not readily available to sign, taxpayers are given claim stubs to receive their permits within 3 days. Some are personally delivered to taxpayers by field inspectors.

BUSINESS PERMIT APPLICATION (RENEWAL)


ABOUT THE SERVICE: All Enterprises are required to secure a Business License and Mayor’s Permit, and pay business taxes before the start of commercial operations. The license must be renewed from January 2 to 20, every year. Penalties are imposed after this period. Payments could be annually, semi-annually or quarterly. Taxes are due on the 1st 20 days each quarter.

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  • Business-One-Stop-Shop (B.O.S.S.) is a strategy adopted by the City to facilitate renewal of permits and licenses every January 2-20 of each year.
  • Extension of B.O.S.S. period due to unforeseen events/circumstances is allowed by virtue of an Ordinance by the Sangguniang Panlungsod

APPLICATION OF TRICYCLE PERMIT


ABOUT THE SERVICE: Tricycles’ Mayor’s Permits are being issued at CBPLO. The license must be renewed from January 2 to 20, every year. Penalties are imposed after this period. Permit Fees are due on the 1st 20 days each quarter.

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  • New MTOPs are applied and approved at the CTFRB/City Vice Mayor’s Office
  • Prior to renewal of permits from January 2-20, advance inspections are being conducted for the whole month of December of the previous year.

CITY ASSESSOR'S OFFICE

SECURING OWNER’S COPY OF TAX DECLARATION FOR NEWLY DECLARED PROPERTY (LAND, BUILDINGS & MACHINERIES)


ABOUT THE SERVICE: The Owner’s copy of updated tax declaration is secured upon transfer of ownership of real property from the previous to the new owner. This is done to update the records of the city government and to transfer real property taxation to the new owner.

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SECURING OF CERTIFICATIONS & TRUE COPY OF TAX DECLARATION OF PROPERTY


ABOUT THE SERVICE: The TAX DECLARATION (TD) serves as the City’s permanent record for every real property unit (Land, building or machinery). A certified true copy of Tax Declaration and certifications of various property holdings, without (no) or with improvements, latest tax declaration thereon may be requested from the City Assessor’s Office.

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CANCELLATION, REVISION & CORRECTION OF ASSESSMENTS


ABOUT THE SERVICE: This service is requested by clients who would like to cancel, adjust or correct assessment on their real property. The City Assessor’s assessment records are used by the Land Tax Division of the City Treasurer’s Office in computing the annual tax to be paid by owners of land and buildings.

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ANNOTATION OF MORTGAGE, CANCELLATION OF BAILBONDS, LIENS & ENCUMBRANCES ON TAX DECLARATIONS


ABOUT THE SERVICE: This service is requested to annotate or cancel documents for loan and mortgage purposes.

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VERIFICATION OF HISTORY OF REAL PROPERTY TAX ASSESSMENTS AND BASIS OF TRANSFER


ABOUT THE SERVICE: The History of a certain property such as ownerships, improvements, assessments and others may be verified at the City Assessor’s Office.

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VERIFICATION AND PRINTING OF LOCATION / VICINITY MAPS


ABOUT THE SERVICE: This service enables clients to identify real property, its ownership and location in the section/tax map at the City Assessor’s Office.

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CITY TREASURY OFFICE (CTO)

PAYMENT OF REAL PROPERTY TAXES


ABOUT THE SERVICE: Owner of land and buildings has to pay real property taxes annually. Taxes are a percentage of the property’s taxable value. Taxable value is computed by multiplying a land or building’s Fair Market Value (FMV) to its assessment Level. Both the FMV and the Assessment Level are based on an ordinance passed by the Sangguniang Panlungsod. Real property tax payments are made at the Land Tax Division of the CTO. Taxpayers may choose to pay on an annual or quarterly basis. Discounts are given to those who pay in advance.

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CERTIFICATION OF 5 YEARS PAYMENT OF REAL PROPERTY TAX


ABOUT THE SERVICE: A Certificate of Real Property Tax Payments for 5 years is required, in certain transactions, such as securing a Building Permit, to prove that taxes on real property have been paid and updated. This may be secured from the Land Tax Division of the CTO.

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CERTIFICATION OF REAL PROPERTY TRANSFER TAX


ABOUT THE SERVICE: A Certificate of Real Property Transfer Tax is required, in certain transactions, such as securing a Building Permit, to prove that taxes on real property transfer have been paid. This may be secured from the Land Tax Division of the CTO.

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PAYMENT OF COMMUNITY TAX CERTIFICATE (CTC)


ABOUT THE SERVICE: The City Treasurer’s Office (CTO) issues a Community Tax Certificate (CTC) that is required when an individual or corporation:

  • acknowledges any document before a notary public
  • takes an oath of office upon election or appointment to any position in the government service
  • receives any license, certificate or permit from any public authority
  • pays any tax or fee
  • receives money from any public fund or any salary or wage from any person or corporation
  • transacts other official business

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ISSUANCE OF OFFICIAL RECEIPTS TO BARANGAY TREASURERS


ABOUT THE SERVICE: Barangay treasurers may secure Official Receipt (OR) to be used in their own respective barangays for any transactions with payment such as issuance of barangay clearances and certifications, including Community Tax Certificate (CTC).

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SIGNING OF REAL PROPERTY TAX (RPT) CLEARANCE FOR BUSINESS OWNERS


ABOUT THE SERVICE: Real Property Tax Clearance for business owners is required by the City Business Permits and Licensing Office (CBPLO) before issuances of Mayor’s Permit to operate a business within the city.

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