Local Government Taxation in the Philippines
• Local Government Taxation in the Philippines is based on Republic Act 7160, otherwise known as Local Government Code of 1991 which was signed into law on 10 October 1991 and took effect on 1 January 1992.
Power to Create Sources of Revenue (Sec. 129)
• Each local government unit (LGU) has the power to create its own sources of revenue and to levy taxes, fees, and charges • The grant of power to create sources of revenue is consistent with the basic policy of local autonomy • The taxes, fees and charges shall accrue exclusively to the LGUs
Sec. 133 - Common Limitations on the Taxing Powers of Local Government Units
a. Income tax, except when levied on banks and other financial institutions; b. Documentary stamp tax; c. Taxes on estates, inheritance, gifts, legacies and other acquisitions mortis causa, except as otherwise provided herein; d. Customs duties, registration fees of vessel and wharfage on wharves, tonnage dues , and all other kinds of customs fees, charges and dues except wharfage on wharves constructed and maintained by the local government unit concerned;
e. Taxes, fees and charges and other impositions upon goods carried into or out of, or passing through, the territorial jurisdictions of local government units in the guise of charges for wharfage, tools for bridges or otherwise, or other taxes, fees and charges in any form whatsoever upon such goods or merchandise; f. Taxes, fees and charges on agricultural and aquatic products when sold by marginal farmers or fisherman.
g. Taxes on business enterprises certified to by the Board of Investments as pioneer or nonpioneer for a period of six (6) and four (4) years, respectively from the date of registration. h. Excise taxes on articles enumerated under the National Internal Revenue Code, as amended, and taxes, fees or charges on petroleum product i. Percentage or value-added tax (VAT) on sales, barters or exchanges or similar transactions on goods or services except as otherwise provided herein;
No. Taxes. fees or charges of any kinds on the National Government. its agencies and instrumentalities. 6810 and Republic Act Numbered Sixty-nine hundred thirty eight (R. Taxes on premiums paid by way of reinsurance or retrocession l.A. fees and other charges on Philippine products actually exported. fees and charges. No. Taxes. Taxes . land or water.A. m. k. fees and charges for the registration of motor vehicles and for the issuance of all kinds of licenses or permits for the driving thereof.j. 6938) otherwise known as the “cooperative code of the Philippines” respectively. except tricycles. Taxes. and Local Government Units.
. except as otherwise provided herein.
n. and o. except as provided in this code. on Countryside and Barangay Business Enterprises and cooperative duly registered under R. Taxes on the gross receipts of transportation of passengers of freight by hire and common carriers by air.
) GENERAL FUND – USED TO ACCOUNT FOR SUCH MONIES AND RESOURCES AS MAY BE RECEIVED BY AND DISBURSED FROM THE LOCAL TREASURY. 3. AND BARANGAYS IN THE PROCEEDS OF THE ADDITIONAL TAX ON REAL PROPERTY. WHICH HAVE BEEN RECEIVED AS A GUARANTY FOR FULFILLMENT OF SOME OBLIAGATION.) SPECIAL EDUCATION FUND – SHALL CONSIST OF THE RESPECTIVE SHARES OF PROVINCES. CITIES .1.
. MUNICIPALITIES. AGENT OR ADMINISTRATORR. 2.) TRUST FUND – SHALL CONSIST OF PRIVATE AND PUBLIC MONIES WHICH HAVE OFFICIALLY COME INTO THE POSSESSION OF THE LGU OR OF A LOCAL GOVERNMENT OFFICAIL AS TRUSTEE.
SOURCES OF INCOME FOR LOCAL GOVERNMENT UNITS
I. EXTERNAL SOURCES a) Internal Revenue Allotment b) National Aids c) National Wealth III. LOCAL SOURCES a) Real Property Taxes b) Business Taxes c) Non-tax Revenues II. BORROWINGS
REAL PROPERTY TAX
The province or city or municipality within the Metropolitan Manila area shall fix a uniform rate of basic real property tax. City or Municipality within Metropolitan Manila Area . City 70% Barangay 30%
Formula in Computing Real Property Tax
FMV x AL = AV AV x Rate = RPT
Assessment level Residential Where : Commercial FMV = Fair Market Industrial Value Machinery AL = Assessment Level Commercial AV = Assessed Value Industrial LGC 20% 50% 50% 80% 70% 50% Q. Province 35% Municipality 40% Barangay 25% B.at rate not exceeding 2% of the assessed value of real property.at rate not exceeding 1% of the assessed value of the real property.
A. 15% 40% 40%
.C. Province .
province or city or a municipality within the Metropolitan Manila area may levy and collect an annual tax of 1% on the assessed value of real property in addition to the basic real property tax. Business and other taxes • Receipts Fees – imposed on the exercise of regulatory powers Charges – cost recovery impositions for services delivered or use of facilities
Local Business Taxes
. Land 2. Manila area may levy an annual tax on idle lands at the rate not exceeding 5% of the assessed value of the property in addition to the basic real property tax. Additional ad Valorem Tax on Idle Lands B.enforced contribution Kinds: 1.REAL PROPERTY TAX
Special Levy on Real Property for Special Educational Fund A. Machineries
• Revenues Taxes . Real Property for Assessment Purpose Classes 1) Residential 2) Agricultural 3) Commercial 4) Industrial 5) Mineral 6) Timberland Types 1. Property taxes 2. Building 3.
00 annually. Certain Products .They may collect taxes. Wholesalers of.TAXING POWERS OF LOCAL GOVERNMENT UNITS
. Dealers.at rate not more than 30% of gross receipts from admission fees 7) Annual fixed Tax for every Delivery Truck. or Retailers in.at rate not more than 10% of fair market value 4) Tax on Business of Printing and Publication -at rate not exceeding 50% of 1% 5) Professional Tax .at rate not exceeding P 500.00 annually 6) Amusement Tax . fees and charges on: 1) Tax on Transfer of Real Property Ownership .at rate not more than P 300.at rate not more than 50% of 1% of total consideration 2) Franchise Tax .at rate not exceeding 50% of 1 % of the gross receipts for the preceding calendar year 3) Tax on Sand. Gravel and Other Resources . or Van of Manufacturers or Producers.
at rate not exceeding 50% of 1 % of gross sales or receipts for the preceding calendar year.) On Exporters. not otherwise specified – at rate not exceeding 2% of gross sales or receipts of the preceding calendar year. fees and charges not otherwise levied by provinces. commissions and discounts from lending activities. 1. 8. 3. B. 7. Manufacturers.000 or less 2% per annum More than P 400.They may collect taxes.at rate not exceeding 1/2 of the rate prescribed under letters A.) Manufacturer .
.) Peddlers – at rate not exceeding P 50.000 1% per annum
TAXING POWERS OF LOCAL GOVERNMENT UNITS
5. and D. 4. 6. 2.) On any business.) Banks and other financial Institution – at rate not exceeding 50% of 1% on the gross receipts of the preceding calendar year derived from interest.00 annually. Wholesalers or Retailers of essential commodities .) Retailers -at rate with gross sales or receipts for the preceding calendar year or P 400.) Wholesalers .at rate not exceeding 37 1/2 % of 1% of gross sales or receipts for the preceding calendar year.) Contractors – at rate not exceeding 50% of 1% on the gross sales or receipts for the preceding calendar year.MUNICIPALITIES .
000 or less in the case of cities and P 30.they may collect reasonable fees or charges for services rendered. Barangay Taxing Power IV. Real Property Tax (RPT) III.They may levy taxes.reasonable fees and charges. Community Tax
.no city or municipality may issue any license or permit unless a clearance is first obtained from the barangay at reasonable rate.
•BARANGAY INCOME SOURCES I. 1) Taxes .000 or less in the case of municipalities. BARANGAY . 4) Other Fees and Charges .on stores or retailers with gross sales or receipts of the preceding calendar year of P 50. fees and charges which shall exclusively accrue to them. 3) Barangay Clearance . 2) Service Fees and Charges . fees and charges which the province or municipalities may impose and may exceed the maximum rates allowed for provinces or municipalities by not more than 50% except the rates for professional and amusement taxes.They may levy taxes.TAXING POWERS OF LOCAL GOVERNMENT UNITS
CITIES . Internal Revenue Allotment (IRA) II.
a) Population b) Land Area c) Equal Sharing 50% 25% 25%
. INTERNAL REVENUE ALLOTMENT . city and municipality shall be determined on the bases of the following formula.SHARES OF LOCAL GOVERNMENT UNITS IN THE PROCEEDS OF NATIONAL TAXES
A. 1) Provinces 2) Cities 3) Municipalities 4) Barangays 23% 23% 34% 20%
The share of each province.Local government units shall have a share in the national internal revenue taxes based on the collection of the third fiscal year preceding the current fiscal year at 40% allocated in the following manner.
royalties. SHARES OF LGU IN THE PROCEEDS OF NATIONAL WEALTH .
. forestry and fishery charges in addition to the internal revenue allotment.Local government units shall have an equitable share in the proceeds derived from the utilization and development areas at 40% of the gross collection derived by the national government from the preceding year from mining taxes.B.
barter or any mode of transfer of ownership or title of real property • Tax rate: not to exceed Tax Base Provinces Fair market value.Tax on Transfer of Real Property
• Tax subject: sale. donation. 50% of 1% or total consideration whichever is higher Cities 75% of 1%
Tax on Transfer of Real Property
• payment must be made within 60 days from date of execution of deed or from date of owner’s death • proceeds not shared • exemption: disposition of real property under CARP (Republic Act No. 6657)
Tax on Business of Printing and/or Publication
• Tax subject: printing and/or publication of books. or any other judicial entity or association in a particular taxing jurisdiction. receipts. or which he contributes to the capital of a partnership. and printed materials of similar nature • Tax rate: not to exceed Tax Base Provinces Cities Gross receipts 50% of 1% 75% of 1% Capital investment For start-ups 1/20 of 1%
3/40 of 1%
Tax on Business of Printing and/or Publication
• Capital Investment The capital which a person employs in any undertaking. certificates. posters. corporation. leaflets. handbills. pamphlets. cards. • proceeds not shared • exemptions: receipts from printing and/or publishing of books and reading materials prescribed by DECS as text and references
• Franchise Right or privilege. affected with public interest conferred upon private person or corporation. security and safety • Tax rate: not to exceed Tax Base Provinces Cities Gross receipts 50% of 1% 75% of 1% Capital investment For start. under government imposed terms and conditions in interest of public welfare.u ps
1/20 of 1%
3/40 of 1%
Franchise Tax •proceed not shared •exemption: holders of certificates of public convenience for operation of public utility vehicle
Manila Water Maynilad and PLDT are subject to franchise tax on the receipts derived within the LGU
. excluding the territorial limits of any city located therein. Smart. Globe.BLGF Opinion dated 06 February 2003
• The province should impose the tax on business enjoying a franchise within its territorial jurisdiction.
FRANCHISE TAX • Meralco.
Tax on sand. No. Etc. gravel. from public lands or beds of public waters within LGU • Tax rate: not to exceed Tax Base
Fair market value Of extract at site Provinces 10% Cities 15%
Tax on sand. gravel and other quarry resources
• proceeds shared (Sec. gravel and other quarry resources
• Tax subject: extraction of ordinary stones. 426): • Provinces province component city/municipality barangay • Cities highly urbanized city barangay
30% 30% 40% 60% 40%
. earth. sand. 10 of P.D.
Tax on Professionals
• Tax subject: persons engaged in the practice of profession requiring government exams • Tax rate: Provinces. The imposition. however. examination in the exercise of their profession. shall be denominated as fee not tax. or principal office is located • proceeds not shared • exemption: practice of profession exclusively as government employee
BLGF Opinion dated 29 April 2003
• The municipality is authorized to impose reasonable fees and charges on professionals which do not require govt.maximum of Php 300/ profession Cities.maximum of Php 300/ profession • Payment: on or before January 31 in the province/city where practice is done.
• Tax subject: patrons of shows and entertainment activities. concerts. dramas. no tax”
• proceeds shared: 50-50 between province and municipality • exemptions: operas. flower shows. lessees and operators • Tax rate: Provinces-not to exceed 30% of paid admission fees. recitals.not to exceed 30% of paid admission fees • “no admission fee. painting and art exhibition. Cities. musical and literary presentations except rock and similar concerts
. collected and remitted by proprietors.
wholesalers.Php 750/vehicle • collected with other business taxes . dealers or retailers within LGU territory • Tax rate: maximum of Province . Excise tax 4. Discounts. if determinable 2. proceeds not shared • potential source of avoiding payment of other business taxes. Sales return 3.Php 500/vehicle City . at the time of sales. when vehicle used as sales outlet
Computation of Business-related Taxes
• Exclusions to gross sales/receipts 1. vans or any motor vehicle used by manufacturers. Value-added tax
. producers.Annual fixed tax on delivery trucks and vans
• Tax subject: trucks.
(PCPPI) maintains sales offices and warehouse in certain municipalities or cities for purposes of selling to retailers. Classify the business Step 2.Computation of Businessrelated Taxes
• Three-step process Step 1.locate tax due on tax schedule then compute • Tax due= tax base x tax rate +/penalty/discount
BLGF Opinion dated 05 August 2002
• Where Pepsi-Cola Products Phils.
. or contractor. wholesalers and distributors the softdrinks products it manufacture. distributor. not as a wholesaler. dealer. such municipalities or cities should classify PCPPI for business tax purposes as a manufacturer. Inc. Determine gross receipts Step 3. Determine tax due .
irrespective of whether those are exempt from the real property taxes.
BLGF Opinion dated 27 November 2002
• Bistro Americano (Q.C.) Corporation as restaurant operators and caterers shall be subject to the business tax pursuant to Section 143(h) of the LGC (others).BLGF Opinion dated 26 September 2002
• The tax on contractors is NOT imposed on the project itself but on the business of constructing the project.
wned or controlled corporations are hereby withdrawn upon the effectivity of this Code except: • 1. Cooperatives registered under R.A. Business enterprises certified by BOI as pioneer or non p neer o i 5.Sec.A. association or cooperatives registered under R. tax exemptions or incentives granted to. No. whether natural or judicial. 6810 6. 193. Printer and/or publisher of books and other reading materials prescribed by DECS
. or presently enjoyed by all persons. Withdrawal of Tax Exemption Privileges
• Unless otherwise provided in this Code. Non sock non profit hospitals and educational t institutions 4. Business entity. Local water districts 2. including government o . No. 6938 3.
Administrative Procedures Requirements for Existing Business •Mayor’s Permit must be renewed within January 1-20 of every year •Renewal of existing business permit is not automatic
fee. 196 Claim for Refund of Tax Credit
No case or proceeding shall be maintained in any court for the recovery of any tax. or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the local treasurer. No case or proceeding shall be entertained in any court after the expiration of two(2) years from the date of the payment of such tax. Authority of Local Government Units to adjust Rates of Taxes.
• Local government shall have the authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years. 191. or from the date the taxpayer is entitled to a refund or credit. fee.
.Sec. or charge. but in no case shall such adjustment exceed ten (10) percent of the rates fixed under this code.
the tax shall be computed on the basis of the combined total gross sales or receipts of the said two (2) or more related businesses. 242 .RELATED OR COMBINED BUSINESS
(a) The conduct or operation of two or more related businesses provided in Article 232 of this Rule by any one person.
. shall require the issuance of a separate permit or license to each business
(b) If a person conducts or operates two (2) or more related businesses which are subject to the same rate of imposition.ART. natural or juridical.
project offices. the taxable gross sales or receipts of each business shall be reported independently and the tax thereon shall be computed on the basis of the appropriate schedule.
SITUS OF THE TAX
• • • Taxable 100% where the sale is made or effected 30% of all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located. 70% of all sales recorded in the principal office shall be taxable by the city or municipality where the factory. project office. In cases where 2 or more factories. the businesses operated by one person are governed by separate tax schedules or the rates of the taxes are different. plants or plantation located in different localities. however.(c) If. plant or plantation is located.
. the 70% sales allocation shall be prorated among the localities.
. • Branches are not required to secure community tax. • Securing/applying business permit is under the Office of the City Mayor.
• Should be paid in the place of residence of the individual or in the place where the principal office of the juridical entity is located.Assessment
• Assessment is the inherent function of the local treasurer. • Acceptance of payment is again a function of the Treasurer’s Office. • EDP for Billing functions.
• Car dealers should not be classified as wholesalers/dealers simply because they are commonly known as car dealers. • They should be classified as retailers since they sell directly to end-user or customers.
• Manufacturers sales office which distributes its product should also be classified as manufacturers and taxable as such and not as distributor/wholesaler/retailer.
• Principal office – 30% of gross sales. • Income derived from non-members who use or rent the facilities are subject to business taxes. Non Stock Corporation
• Only hospitals and educational institutions are exempt from paying business tax. • Project office or location of the real estate is subject to 70% of gross sales.Real Estate Dealers
• Real Estate dealers/developers/lessors are subject to the 70-30 allocation of sales.
Non Profit. • Required to pay regulatory fees and charges.
• Security agency are subject to business tax as contractor and subject to situs of tax at 70% .30%
. • Sales realized from January up to the time of retirement should likewise be paid.Retirement of Business
• Should be retired on or before the 20th day of January. • Should pay for the entire year after January 20.
• Sub-contractors are not subject to contractors tax. • Concessionaires operating canteen and bookstores are subject to business taxes. Only main contractors are liable to pay the tax.
. • Main or Principal office are subject to 30%. Tantamount to double taxation if collected from sub-contractors.• Canteens and bookstore operated by the school are exempted from the payment of business tax.
• Contractors doing business in an LGU are subject to business tax at 70%. • Income derived from abroad are not taxable.
Liquefied Petroleum Products LPG is not subject to local tax. However. Municipal or Barangay Treasurer or their duly authorized representatives. City. said LPG business shall still be liable to pay the Mayor’s permit and other regulatory fees or service charges.Examination of Books of Accounts
• Function of the Provincial.
. • Books of Accounts and records of business establishments could only be examined for a maximum period of 5 years.
. Base on the Ordinance approved by the province or city.RE-EXPORTATION
Re-exportation of finished product should not be classified as exporter or local/domestic sale but should be classified as rendering service ”contractor”
FRANCHISE TAX ON ELECTRIC COOPERATIVE
Electric cooperative shall be subject to or liable to the payment of franchise tax imposed by the province or city. Before the EPIRA Law (1997-2001) Gross receipts less:
NPC Basic Power Cost Allowance for system loss Reinvestment fund Amortization Cost BLGF Ruling Dated May 12.
• Closure of business establishments by the office of the mayor.Upon the effectivity of the EPIRA Law (2002) Gross receipts less: NPC Charges TransCo charges Reinvestment fund Universal Charges
Remedies for Collection of Taxes
• Civil Remedies • Administrative Remedies – thru distraint of goods or other personal properties. • Judicial Action • Filing of Tax evasion case
Ph.000 hectares of land area • Was known as the most financially distressed Local Government Unit in Metro Manila and probably nationwide in 2001
.D. Quezon City Treasurer
• Former Capital of the Philippines • Largest City in Metro Manila in terms of population and land area with 2. ENDRIGA.17 Million residents occupying over 16.VICTOR B.
25 billion left by previous administration with the Land Bank of the Philippines
.35 million when Mayor Belmonte assumed office on July 1.THE FINANCIAL RECOVERY OF QUEZON CITY
• Cash Balance in the General Fund of Quezon City was negative P10. 2001 • Inherited claims for payment amounting to P1. Phil Health.
Auction Sale of real property instead of Tax Amnesty every quarter. • Bank Loan of P1.4 billion. Meralco etc. including GSIS.
) Reassignment of permanent employees to avoid familiarization with Taxpayer. For commercial and industrial – 3 years 3. For machineries – 3 years This is an internal rule promulgated by the auction committee
. 4.) Computerization of systems and processes. 3.) Prepared at least 20 delinquency letters per day per employee assigned in the Real Estate Division.PERIOD OF DELINQUENCY TO BE INCLUDED IN THE AUCTION SALE
1. For residential – 5 years 2.
) Constructed the taxpayers assessment and payment lounges (free Coffee & Ice Tea).) Automatically Generated and issued Computerized Delinquency Letters amounting to P10. 6. 10.7 Billion Pesos. Kidney Center and MWSS. and from 5% to 10% for those paying promptly quarterly.) Increased the discount given to Real Property Taxpayers paying annually from 10% to 20%.) Hired an independent and private encoding company to encode all RPT payment records and Tax Declarations.) Issued new Official Receipts with security features to identify and curb the proliferation of fake receipts.) Conducted Auction Sale of Government Owned and Controlled Corp. 7.) Recognized the 10 outstanding Taxpayers for Business and Real Property.
.5. 9. such as Heart Center. 11. Lung Center.
) Filed anti-graft cases with the office of the Ombudsman against employees issuing fake RPT Receipts. 2002. that resulted to the dismissal of 6 employees.
.) Posted 300 Billboards in major thoroughfares informing the date of the Auction Sale and the increased discount from 10% to 20%. 16.12. if RP Tax is paid annually. 13.
15.) Declared Tax Amnesty on Machinery and Equipment from Oct. to Dec. 14.) Created a special Task Force on Machinery composed of representatives from the Treasury. Assessor’s and Engineering Departments to conduct physical inventories of all machinery and equipment which failed to avail of the Tax Amnesty.) Allowed staggered payment of Delinquent Real Property Taxes upon payment of a minimum of 30% down and the balance payable within 6 months.
) Instruct the Building Official to forward to the City Assessor the building / occupancy permit.
.17. for issuance of a new tax declaration.) Implemented the Geographic Information System (GIS) for future tax mapping of Real Property. 20.) Instruct the City Engineer to forward to the City Assessor all application for mechanical permit for issuance of a new tax declaration on machineries.with that appearing in the financial statements. stating the total value of the construction cost.
19.) Verified the total value of machinery as appearing in the Tax Declaration issued by the Assessor’s Office and counter checked this . 18.
Parcels with No Tax Declaration Record
Undeclared Buildings Map
Misclassification of Land Use
All Tax Payments records Analysis
By pointing and clicking to a parcel. payment history can be displayed and delinquent tax payers can be easily identified.
.) Required taxpayers with gross receipts of over P500.) Utilized the presumptive income level approach (implementing a schedule of minimum gross) to make gross tax declarations more realistic and current. for comparison against declared gross receipts for 2006 before renewing their Mayor’s Permit for 2007.00 to submit BIR stamped 2005 financial statements and records of monthly payments of VAT and NON-VAT for the year 2006.1.
) SEC / BIR gross-sales data versus declared gross sales with LGU’s. 9.) Examinations of books of account and pertinent records by the Treasurer or his authorize representative. 7.) Adequate and competent staffing.) Alignment of Business Taxes with Metro Manila Rates 4.) Consultation and Dialogue with the Business Sector particularly QCCCI
5. 8.3.) Census and listing of tax payers. 6.) Revenue target setting
) Required dealers. sellers.
.10. condominium units and the like. excavation and occupancy permits. and developers of real estate. building.
11. such as land. especially corporations and other juridical entities.) Required contractors to pay business tax prior to the release of the building. to present their Mayor’s Permit and proof of payment of Business Taxes before processing the Transfer Tax.
. inspection and verification of all unlicensed establishments.) Instructed the City Accountant to deduct from the voucher the amount owing to the payment of Business Tax for contractors and suppliers doing business with the City.) Instructed the BPLO to conduct a door to door.12. street by street.) Identified establishments having decreased current declared gross receipts compared to previous years and examined their Books of Accounts for verification of actual sales.
. and other official documents during renewal period.) Used (ink) color coding in signing the tax bills and stamp pad with my picture on it.15.) Employed the raffle system in the assignment of Letters of Authority to revenue examiners.
(Transfer Tax Records in 2001 revealed that 58% of those recorded in the LRA were fake receipts and only 42% were valid and legitimate.)
.) Rewarded top collector revenue examiner with a free trip to Hong Kong and other incentives. 18.) Created a special team to compare Treasury records of Transfer Tax payments with those found in the Land Registration Authority.17.) Grounded a number of revenue examiners with low collection outputs every month.
for easier identification.20.) Required advertising agency to pay contractors tax prior to the release of the billboard permit.
21.) Maintained a photo gallery of all permanent and casual employees with corresponding assignments.
24.) Update local business tax ordinances by 10% once every 5 years.2003. BEATING MAKATI AND MANILA IN TERMS OF REVENUE COLLECTION FOR THE YEAR 2002. 23.
QUEZON CITY IS THE RICHEST CITY NOT ONLY IN METRO MANILA BUT IN THE ENTIRE COUNTRY AS WELL. AS AUTHENTICATED BY THE COMMISSION ON AUDIT.) Require payment of community tax on all transaction with LGU’s.2004 AND 2005
.) Adjust existing fees and charges.22.
FMV along EDSA
• • • • • Caloocan Quezon City Mandaluyong Makati Pasay P55,000 P 5,500 P12,000 P48,000 P25,000
The highest FMV in Quezon City is only P5,500
Report Collection for CY 2002 2001-2002 Nature of Collection 2001 2002
Real Estate Business Taxes Fees and Charges Transfer Tax Amusement Tax LOCAL SOURCES BIR Allotment MMDA Contribution Other Income GENERAL FUND Barangay Share RPT SEF Other Trusts GROSS COLLECTION 722,437,380 1,209,965,603 149,224,960 107,510,561 146,400,840 2,335,539,344 1,300,485,734 97,716,000 47,929,204 3,781,670,287 330,991,390.01 626,228,233 39,564,876 4,778,454,787 847.964,965 2,467,209,132 231,964,478 200,013,469 131,480,835 3,878,632,879 1,290,701,951 126,564,000 106,091,335 5,401,990,168 364,308,924 721,696,806 65,517,016 6,553,512,915
17.38 103.91 93.51 86.04 -10.19 66.07 -0.75 29.52 121.35 42.85 10.07 15.25 65.59 37.15
Report of Collection for CY 2005 as of January to December 31, 2006
2005 Real Estate Business Taxes Other Regulatory/Misc Fees Transfer Tax Amusement Tax Community Tax Other Income SUBTOTAL IRA IRA Contribution to MMDA GENERAL FUND Special Education Fund Bgy. Share Total City Collection Other Trusts GROSS COLLECTION 1,017,808,956 2,633,377,989 265,051,332 237,212,000 143,141,648 59,941,629 218,481,333 4,575,014,890 1,325,076,782 213,845,000 6,113,936,804 826,935,804 437,656,191 7,378,528,668 81,957,537 7,460,486,205 2006 1,337,428,919 2,899,388,991 352,074,538 235,725,565 131,262,836 66,833,390 526,562,216 5,549,276,458 1,295,641,743 252,528,000 7,097,446,201 1,038,674,677 550,756,457 8,686,877,336 143,021,796 8,829,899,133 Increase (decrease) 319,619,963 266,011,001 87,023,205 (1,486,434) (11,878,812) 6,891,761 308,080,882 974,261,568 (29,435,039) 38,683,000 983,509,529 211,738,872 113,100,266 1,308,348,668 61,064,258 1,369,412,927 % 31.40 10.01 32.83 (0.63) (8.30) 11.50 141.01 21.30 (2.22) 19.09 16.09 25.61 25.84 17.73 74.51 18.36
GENERAL FUND as of December 31, 2006
Top 10 in terms of highest total income generated for CY 2004 as compared to 2001 (NCR) CLASS RANK RANK 2004 2001
CITY QUEZON CITY MAKATI MANILA PASIG KALOOKAN MANDALUYONG PARANAQUE MUNTINLUPA PASAY VALENZUELA MUNICIPALITY SAN JUAN NAVOTAS PATEROS
S 1 S 1 1 1 1 1 1 1 1 1 3
1ST 2ND 3RD 4TH 5TH 6TH 7TH 8TH 9TH 10TH 1ST 2ND 3RD
6,496,282,210 6,247,252,757 6,029,451,082 2,969,849,218 1,681,228,300 1,601,355,056 1,590,065,300 1,250,547,925 1,246,598,000 1,1,73,179,686 519,580,000 276,671,818 72,952,324
3RD 1ST 2ND 4TH 6TH 7TH 5TH 8TH 9TH 10TH 2ND 3RD 4TH
4,276,721,410 5,122,321,279 4,422,171,694 2,220,682,718 1,493,125,921 1,165,955,784 1,533,439,002 1,087,802,228 1,075,895,000 872,868,370 430,370,000 292,835,782 62,188,114
FUNDS Funds Available Today
Cash on Hand & in Bank
611.) Paranaque City 8.853 175.109.303.766. La Pinas City 10. Makati 3.227.054 -------
5.6 1.022.9 61.3 External Sources 1.596 45.001 -------830.3 701.809 108.667
4.541.102 629.9184.108.40.2060 213.7 429.0 467.379.257. Marikina City 13.345.435.598.339.540 214. Taguig 14. Pasig City 5.206 40.3 1.058.860 20.493.8 345.360.0 23.0 533.315 1.568.795
.220.2 66.550 390.418.296.541.474.0 289.851 593.932.2 314.052.302.053.841.017.753. Pateros Internal Sources 3. Caloocan City 6.2 304.027.153. Mandaluyong City 7.677.049.534.163.990 1.122.485.0 337.950.5 1.129.2 382.465.FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT UNITS COA REPORT / National Capital Region – CY 2002
Cities/Municipalities 1.3 840.830 281.099.871.8 640.065.611.553.610.7 139.033.243.657.046.734.930 ------------MANILA 3.956.258 2.234.047. Malabon City 15.878 154.887.230 102.280 2.778 MAKATI 3.161.776.507.6 740.4 375.060.660 897.926 178.899.8 1.748.287.7 226.350.1 388.634 37.3 373.755.607.3 810.3
4.459.100. Muntinlupa City 11.3 1.950 190.0 Grand Total 5.8 945.033.9 207.0 434.5 708.380. Manila City 4.2
2004 INCOME STATEMENT GENERAL FUND
INCOME Tax revenues Real property tax Business tax Other tax Non-Tax Revenues Regulatory fees Service/User charges Economic Enterprise Other receipts Shares from national tax collection/Grants/Aids Loans and borrowings Inter-Local Transfers TOTAL INCOME QUEZON CITY 3.4 91.9 2.142.992.2 778.829.908.900
5.071.2 639. Pasay City 9.4 381.472.7 3.489.7 564.794.7 306.451. Quezon City 2.163.422.1
403.210.482 96.536.334.816.826. Valenzuela City 12. Navotas 17.3 4.678.2 318.2 838.7 116.135.405.429 161.866.962 608.363.250.318.601.634.458.218.460 53.392 1.699.438.126 337.762.114.3 280.465.946.159.9 37877.286. San Juan 16.116.447.
960.156.54 60.110.74 0.00 2.00 305.671.764.670.499.300.008.870.843.690.60 104.865.188.817. Ent.32 105.864.458.179.Marikina City 11.93 344.00 5.00 463.46 1.37
INCOME LOCAL SOURCES TAX REVENUE Real Property Business Taxes Other Taxes NON-TAXES REVENUE Regulatory Fees Service/User Chrages Receipts from Eco.577.828.15
29.290.984.00 122.286.900.963.00 18.823.103.91 2.00 269.389.00 30.438.75 220.127.116.11.780.84 72.620.320.559.Muntinlupa City 9.550.00 0.434.342.171.690.606.537.000.548.858.968. Toll Fees Other Receipts SHARES FROM NATIONAL TAX COLLECTIONS EXTRAORDINARY RECEIPTS/GRANTS/AIDS LOANS AND BORROWINGS INTER-LOCAL TRANSFER
7.760.194.16 5.00 43.00 831.217.391.270.937.608.810.05 83.00 130.00 0.019.734.098.Mandaluyong City 8.STATEMENT OF INCOME AND EXPENDITURES CY 2 005
INCOME 1.997.825.901.13 224.684.818.104.22.1687.051.49 287.341.945.00
6.054.243.42 EXPENDITURES 4.685.340.605.416.601.342.084.06 942.823.155.933.Valenzuela City 10.985.967.818.686.570.902.15 1.Quezon City 2.920.119.258.200.014.218.000.635.318.497.00
37.Kalookan City 7.018.00 1.858.800.357.183.800.00 1.739.988.477.903.90 1.490.Parañaque City 6.Taguig 13.299.00 34.380.676.00 665.658.355.Makati City 4.373.00 500.580.Las Piñas City 12.00 2.700.000.42 519.852.156.Navotas 16.00 166.00 7.00 587.462.00 304.986.Manila City 3.576.864.173.00 1.63 431.738.02 1.75 2.262.044.420.892.00 1.00 187.311.519.00 6.10 22.214.171.1246.336.00 812.00 5.332.513.84 230.00 185.686.943.Pasig City 5.287.Malabon City 14.166.118.00 185.489.320.979.945.00 570.54 1.00 4.588.336.422.00 2.86 1.59 EXCESS/DEFICIT 2.913.056.969.00 1.00
.00 1.820.140.00 5.28 2.85 51.210.16 2.75 1.000.352.240.39 545.022.769.001.82 778.570.681.376.391.264.00 23.370.San Juan 15.823.00 1.070.242.00 9.00 276.297.000.214.889.082.312.00 1.228.00 0.060.401.Pateros 7.713.575.780.376.677.329.897.000.00 5.71 178.653.95 3.351.166.744.479.124.011.402.000.993.00 107.485.320.591.21 0.88 459.606.229.344.00 198.00 4.580.706.530.849.00 859.25 1.130.700.796.601.00 26.220.00 0.849.781.048.00 253.490.778.00 87.592.00 0.657.599.00 1.
2006 Real Estate Business Taxes Other Reg.193.000.631.104.820.10 17.875.060.778.516.380.605 324.304.000.072.000.000.000.190.000.061 1.948
5.928. Actual Comparative
6.468.550 13.412 45.000 310.000.031.000.51 146.201.701
3.000.47 51.175 16.000.710 1.00 5.033.657 121.000.061 42.473.000.218.948.14 142.517 1.341.319.199.00 5.279.034.191 39.099.823.000.465.122.480.000.844.05 15 71
.687.062 88.687.141.920 5.000
2.67 4.264 2.509.602 8.000.00
4.000.292.764.407.55 % surf (def) 6.778 230.00
3.923.052.000 3.77 15.00
5.286.467 8.426 23.864 2 497 269 928
9.723 31.59 6.682./Misc Fees Transfer Tax Amusement Tax Community Tax Other Income Special Accounts SUBTOTAL IRA IRA Contribution to MMDA GENERAL FUND Special Education Fund Barangay Share TOTAL City collection Other Trusts GROSS COLLECTION 2007 Increase (decrease)
4.456 60.456.141 239.931.187 61.37) 18.738 21.670.179.000.732 261.794.980.000.000.707.76 15.000.116) 8.788.403 133.000.000.054 (9.26 19.608.000
1.823 15.363 8.933.683
5.793 1.29 25.485.022 3.000.846
Report of Collection as of Feb.000.118.28 3.389.022.917 152.361 339 075 250
3.200.76 (41.502 2 158 194 678
284.600.888 15.1999-2005 Estimate VS.063 31.175.13 92.779.286.649.552.729 90.340.716 18.737 116.556
3.241.861.148. 27.000 5.000.702.572.362.870.517 102.495 22.000 2.341 45.852.296 53.658 2.93 179.
Funds Available Today
6.710.826.225.Cash Report as of Feb.502.654.
Cash on Hand & in Bank
INSPECTION OF WEIGHTS AND MEASURES 3. 3rd Offense . 1st Offense .GASOLINE CALIBRATION 2.from P200 to P4.000 2. 2nd Offense .000 3.BILLBOARDS
Increase penalty of defective gasoline pumps: 1. Note: The court may impose 3 months to 1 year imprisonment or both fine and imprisonment at the discretion of court
.cancellation/revocation of mayor’ permit to operate a business * Calibration of gas pump from annually to quarterly.OTHER TREASURY FUNCTIONS: 1.from P500 to P5.
internet banking and automated teller machines.
.Ordinance 1508. S-2005
An Ordinance authorizing the city treasurer to accept as an alternative mode of payment for taxes and fees from taxpayers through the use of over the counter payments in accredited banks.
MR. UNION BANK OF THE PHILS. PHILIPPINE VETERANS BANK . GILDA E.MR. RICARDO A. ROLANDO L. 1663. MIER – Pres. BAUTISTA – Exec. S-2006
An Ordinance authorizing the city Mayor to require the city treasurer or his duly authorized representatives to apprehend persons.ACCREDITED BANKS REPRESENTED BY
1. EDWIN R. PHILIPPINE POSTAL SAVINGS BANK . PHILIPPINE NATIONAL BANK . MACASAET – Pres. LANDBANK OF THE PHILIPPINES – MS.MR.& CEO 2.MR. 6. PICO – Pres. JR.
. corporations and entities doing business in Quezon City not issuing receipts and/or sales invoice. . OMAR BRYON T.MR. & CEO
ORDINANCE NO. .& CEO 5. DEVELOPMENT BANK OF THE PHILS. Vice-Pres. & CEO 3. BALBIDO.& CEO 4. REYNALDO DAVID – Pres. –Pres.
.D. 0920-9555444 Tel. Cel.VICTOR B. NO. Ph. No. ENDRIGA.