OFFICE OF THE CITY TREASURER
EXTERNAL SERVICE
1. Collection of Business Tax
All business establishments are required to secure a Business License and Mayor’s Permit and pay the corresponding business taxes before the start of operations. The Business License must be renewed from January 1 to 20 every year as mandated in the local tax ordinances unless an extension is issued by the Sangguniang Panlungsod. Penalties are imposed after this period.
Business taxes for newly opened enterprises are based on capitalization, but those already existing are computed on the basis of a percentage of gross sales/ receipts. Payments may be made annually or quarterly. Taxes are due on the first 20 days of the start of each period or by quarterly installments beginning on January 20, April 20, July 20 and October 20.
Office or Division: | Office of the City Treasurer | ||||
Classification: | Complex | ||||
Type of Transaction: | G2B- Government to Business Entity | ||||
Who may avail: | Sole Proprietor, Partnership, Corporation, Cooperative | ||||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
Business and License Operation Permit Assessment | Business Permits and Licensing Office (BPLO) | ||||
Community Tax Certificate | Office of the City Treasurer | ||||
CLIENTS STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
1.In Window Transaction 2 to 4, Present to the Collection Clerk the assessed form coming from Business Permits and Licensing Office (BPLO). | 1.The Collection Clerk Issues official receipt and signs it based on the assessment of the BPLO. | Based on Business and License Operation Permit Assess- ment | 5 minutes | Collection Clerk | |
TOTAL | 5 minutes | ||||
2.Collection of Community Tax Certificate (CTC)- Individual
Every inhabitant of the Philippines, eighteen (18yrs old) of age or over has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year or who is engaged in a business or occupation, or who owns a real property with an aggregate assessed value of One Thousand Pesos (Php 1,000.00) or more, or who is required by law to file an income tax return shall pay an annual additional tax of Five Pesos(Php 5.00) and an annual additional tax of One Peso (Php1.00) for every One thousand pesos (P1,000.00) of income regardless of whether for business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (Php5,000.00)
Office or Division: | Office of the City Treasurer | ||||
Classification: | Simple | ||||
Type of Transaction: | G2B- Government to Business Entity | ||||
G2C- Government to Citizen | |||||
Who may avail: | Business Owners and Individual Taxpayer | ||||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
For Individual: Valid Identification Card | To be provided by Individual Taxpayer. | ||||
Client Information Slip | Office of the City Treasurer | ||||
For Business Valid Identification Card of the Business Owner or his/her authorized representative | To be provided by Business Owner | ||||
Annual Gross Receipts duly certified by their Accountant | Business/ Company's Accounting office. | ||||
CLIENTS STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
FOR INDIVIDUAL | |||||
1.In Window Transaction 2 to 4, Present to the Collection Clerk your valid identification card or the properly filled up client information slip. | 1.The Collection Clerk encodes the necessary information and computes the amount of Community Tax. | Annual Additional Tax of Php 5.00 | 3 minutes | Collection Clerk | |
2.The Taxpayer pays the necessary amount based on the computation given by the Collection Clerk | 2.The Collection Clerk issues the Community Tax Certificate upon payment of the taxpayer | Annual Additional Tax of Php 1.00 for every Php 1,000 of income not exceed Php 5,000 | 2 minutes | Collection Clerk | |
TOTAL | 5 minutes | ||||
3.Collection of Community Tax Certificate (CTC)- Corporation
Every Corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay an Annual Community Tax of Five Hundred Pesos (Php500.00) and an annual additional tax of Two Pesos (Php2.00) for every Five Thousand Pesos of Gross Receipts or earnings derived from business in the Philippines during the preceding year, in no case shall not exceed Ten Thousand Pesos (php10,000). An annual additional tax of Two Pesos (Php2.00) for every Five 30 Thousand Pesos (php5,000) worth of real property in the country during the valuation used for payment of the Real Property..
Office or Division: | Office of the City Treasurer | ||||
Classification: | Simple | ||||
Type of Transaction: | G2B- Government to Business Entity | ||||
G2C- Government to Citizen | |||||
Who may avail: | Business Owners and Individual Taxpayer | ||||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
Valid Identification Card | To be provided by Individual Taxpayer | ||||
Valid Identification Card of the Business Owner or his/her authorized representative | To be provided by Business Owner/ Corporation | ||||
Annual Gross Receipts duly certified by their Accountant | Business/ Company's Accounting office. | ||||
CLIENTS STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
FOR CORPORATION | |||||
1. In Window Transaction 2 to 4, Present to the Collection Clerk your valid identification card and the Business's/ Corporation’s Annual Gross Receipts duly certified by the accountant. | 1.The Collection Clerk encodes the necessary information and computes the amount of Community Tax based on the presented Certified Annual Gross Receipts. | Based on the annual gross receipts of the Business/ Corporat- ion on | 3 minutes | Collection Clerk | |
2.The Taxpayer pays the necessary amount based on the computation given by the Collection Clerk | 2.The Collection Clerk issues the Community Tax Certificate upon payment of the taxpayer | Based on the annual gross receipts of the Business/ Corporat-ion | 2 minutes | Collection Clerk | |
TOTAL | 5 minutes | ||||
4.Collection of Regulatory Fees and Charges
The City of Calaca imposes the collection of regulatory fees (such as building permits, zonal/ location permit, tricycle operator’s permit, civil registration and inspection) and charges (clearances and certifications, and other service income) in accordance to the implemented 2013 Local Revenue Code.
Office or Division: | Office of the City Treasurer | ||||
Classification: | Simple | ||||
Type of Transaction: | G2B- Government to Business Entity | ||||
G2C- Government to Citizen | |||||
Who may avail: | Business Owners and Individual Taxpayer | ||||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
Tax Order of Payment (TOP) | 1. Issued by the concerned offices. | ||||
CLIENTS STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
FOR CORPORATION | |||||
1.In Window Transaction 2 to 4, Present to the Collection Clerk the Tax Order of Payment issued by the concerned office. | 1.The Collection Clerk issues Official Receipt based on the Tax Order of Payment. | Based on the TOP issued by the concerned office | 3 minutes | Collection Clerk | |
TOTAL | 3 minutes | ||||
CLIENT GROUP: Individuals and Corporations who own Real Property in the City.
5.Collection of Real Property Taxes (RPT)
Real properties such as land, buildings and machineries are assessed by the City Assessor’s Office and Real Property Taxes are due every year based on the assessment level and fair market value of the real property. The Real Property Taxes are made at Land Tax Division of the City Treasurer’s Office. Payments can be made in annual, semiannual, or quarterly basis. Advance payment will be done on or before the last working day of the year which a 15% discount maybe acquires.
Office or Division: | Office of the City Treasurer | ||||
Classification: | Simple | ||||
Type of Transaction: | G2B- Government to Business Entity | ||||
G2C- Government to Citizen | |||||
Who may avail: | Individuals and Corporations who owns Real Property in the City | ||||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
Official Receipt of previous years or latest property tax assessment | Owner's copy of Taxpayer | ||||
Copy of Latest tax declaration of the property | Office of the City Assessor | ||||
CLIENTS STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
1.In Window Transaction 1 (RPT Section)- Present to the Collecting Clerk the Latest Copy of Tax Declaration and the previous year’s receipts. | 1.The Collection Clerkverifies the presented receipts and tax declaration number according to declared owner, tax declaration, area and location of property upon the issuance of the corresponding tax bill. | None | 5 minutes | Collection Clerk | |
2.The taxpayer receives the Real Property Tax Bill and pay. | 2.Collection Clerk receive payment (cash/check) and issues Official Receipt to the taxpayer. | For updated tax due 2% of the assessed value of the property less 10% discount for the first quarter | 5 minutes | Collection Clerk | |
For delinquent 2% of the assessed value of the property plus 2% penalty per month. But not to exceed 72% | Collection Clerk | ||||
For Advance payment 2% of the assessed value of the property less 15% discount.. | Collection Clerk | ||||
TOTAL | 10 minutes | ||||
6.Issuance of Tax Clearance
Tax Clearance is issued by the Office of the City Treasurer when the property is fully paid from its corresponding tax due. It is one of the requirements in securing different documents in selling and in processing of property transfer in the Bureau of Internal Revenue and in the Registry of Deeds.
Office or Division: | Office of the City Treasurer | ||||
Classification: | Simple | ||||
Type of Transaction: | G2B- Government to Business Entity | ||||
G2C- Government to Citizen | |||||
Who may avail: | Individuals and Corporations who owns Real Property in the City with Fully paid Tax Dues. | ||||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
1. Official Receipt of the current year stating full payment. | 1. Owner's copy of Taxpayer | ||||
2. Tax Order of Payment | 2. Office of the City Treasurer | ||||
CLIENTS STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
1.In Window Transaction 1 (RPT Section)- Present to the Collection Clerk the Latest Copy of the Official Receipts Currently paid. | 1.The Collection Clerk checks/ verifies the property based on the presented Land Tax Receipts. Once verified and the property is fully paid, RCO issues the Tax Order of Payment. | None | 3 minutes | Collection Clerk | |
2. In Window Transaction 2 to 4, Present the Tax Order of Payment issued by the RPT Collector for payment. | 2.The Collection Clerk issues official receipt based on the details on the TOP. | Php 40.00 per Tax Clearance | 1 minute | Collection Clerk | |
3.Present the Official Receipt to the RPT Section for the Tax Clearance Request. | 3.The Collection Clerk in RPT Section generates the Tax Clearance based on the Official Receipt presented by the taxpayer. | none | 5 minutes | Collection Clerk | |
4.Wait for the Issuance of Tax Clearance | 4.The Collection Clerk Issues the Tax Clearance upon signing in the Record Book. | none | 1 minute | Collection Clerk | |
5.Receive the Tax Clearance | none | ||||
TOTAL | Php 40.00 | 10 minutes | |||
7.Issuance of Treasury Certification
Treasury Certification is issued by the City Treasurer in accordance to the request of the taxpayer such as Certificate of Payment.
Office or Division: | Office of the City Treasurer | ||||
Classification: | Simple | ||||
Type of Transaction: | G2B- Government to Business Entity | ||||
G2C- Government to Citizen | |||||
Who may avail: | Individuals, Businesses and Corporation who made payments in the City Services. | ||||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
Official Receipt of the current acquired services paid. | 1. Owner's copy of Taxpayer | ||||
CLIENTS STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
1.In window 2 to 4 present the Request for the desired Certification | 1.The Collection Clerk receive the request and Payment of the said certification | 40.00 per certificat-ion | 3 minutes | Collection Clerk | |
2.Receives the Official Receipt and present to the Collection Clerk to claim the request certification | 2.The RCC issues the Certification upon signing of the City Treasurer to the Client/ Taxpayer | none | 5 minutes | Collection Clerk | |
TOTAL | Php 40.00 | 8 minutes | |||
8.Motorized Tricycle Operator’s Permit (Mtop) New or Renewal
The Motorized Tricycle Operator’s Permit (MTOP) is a document granting franchise or license to any individual with tricycle/s allowing him to operate within the territorial jurisdiction of Calaca, Batangas. MTOP is being issued to regulate the number of tricycles to avoid traffic congestion.
The MTOP shall be valid for a period of one (1) year, commencing from the date of its issuance, which is renewable every year.
Only Filipino citizens who are actually residing in the City of Calaca, Batangas are qualified to operate and maintain tricycles-for-hire.
Office or Division: | Office of the City Treasurer | |||||
Classification: | Simple | |||||
Type of Transaction: | G2C- Government to Citizen | |||||
Who may avail: | Motorized Tricycle Owners/Operators | |||||
Fees : | Amount of Fee (in Pesos) | |||||
Motorized Tricycle | ||||||
Franchise Fee (New) | 175.00 | |||||
Franchise Fee (Renewal) | 175.00 | |||||
Mayors Permit Plate & Sticker (New) | 375.00 | |||||
Mayor’s Permit Sticker (Renewal) | 225.00 | |||||
Penalty Imposed on Late Payees : Additional 25% of total amount due (Chapter III, Article J, Sec 100) | ||||||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | |||||
(Original and Photocopy of the following)
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CLIENTS STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | ||
1.In windows No.2 & 4 submit all the requirements and the checklist for tricycle franchise signed by authorized signatory in the Office of the Sangguniang Panlungsod. | 1.Receives and reviews submitted documents, Encode data and Print Franchise Registration Form and Authority for Tricycle Service , forwards to the City Mayor or to its authorized personnel for signature and to Office of the Sangguniang Panlungsod Secretary | none | 10 minutes | Collection Clerk | ||
2.After approval of Franchise Registration Form and Authority for tricycle service proceed to Window No. 4 of the City Treasury for payment and release of Franchise | 2.Received franchise form and payment, issued Official Receipt and Duly Approved Franchise | Please refer to the table above for the particular fees | 5 minutes | Collection Clerk | ||
9.Collection of Fines and Penalties for Traffic Violators
All Driver of Tricycle, Motorcycle, Private and Public Utility Vehicle who violated the prescribed Traffic Rules and Regulation will be penalized in accordance with the existing Guidelines implemented and observed in the City.
Office or Division: | Office of the City Treasurer | |||||
Classification: | Simple | |||||
Type of Transaction: | G2C- Government to Citizen | |||||
Who may avail: | Tricycle, Motorcycle, Private and Public Utility Vehicle | |||||
Fees : | Description | Rate of Fees | ||||
OBSTRUCTION | 500.00 | |||||
ILLEGAL PARKING | 500.00 | |||||
OPEN MUFFLER | 300.00 | |||||
LOADING & UNDLOADING IN PROHIBITED ZONE | 200.00 | |||||
OVERSPEEDING | 500.00 | |||||
DRIVING UNDER THE INFLUENCE OF LIQUOR/DRUGS | 1,000.00 | |||||
RECKLESS DRIVING | 200.00 | |||||
DRIVING WITHOUT LICENSE | 500.00 | |||||
UNREGISTERED MOTOR VEHICLE | 500.00 | |||||
REFUSAL TO CONVEY PASSENGER | 300.00 | |||||
CUTTING TRIP | 300.00 | |||||
OVER LOADING | 200.00 | |||||
WEARING OF SANDO/SLIPPER/SHORT | 200.00 | |||||
NO HELMET | 1,500.00 | |||||
DELINQUENT/INVALID SUSPENDED REGISTRATION | 500.00 | |||||
For the Second and subsequent offenses, the penalties shall be two times (2x) the value of the most recent fines on record. | ||||||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | |||||
Traffic Citation Ticket | Traffic Management Group | |||||
CLIENTS STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | ||
1.In window 2 to 4 present the Traffic Citation Ticket for verification and payment. | 1.Received payment, issued Official Receipt and post to the Record Book that payment had been made. | Please refer to the table above for the particular fees | 8 minutes | Collection Clerk | ||
Total: | Please refer to the table above for the particular fees | 8 minutes | ||||