TAXES AND FEESBVP ed at} PAYING MISCELLANEOUS TAXES, FEES, AND CHARGES The requirements and amount needed for payment of miscellaneous taxes vary according to the specific fee or tax being settled. Some taxes have fixed rates, others are percentages, but basically, these are based on the Makati Revenue Code. Failure to pay levied taxed at specific periods shall be subject to a sur- charge of 25% of the original amount of tax due. Office/Department: Miscellaneous Taxes, Fees, and Charges Division S/F, New Makati City Hall JP Rizal St., Makati City Contact Person: Ms. Andrea Pacita Guintu, Chief Tel. nos. 899-8942/870-1 314/870-1315 The following taxes and fees are settled in the Miscellaneous Taxes, Fees, and Charges Division: 1. Amusement Tax-paid within the first ten working days of the month a. 10% of the gross receipt from admission fees 2. Delivery trucks or vans — paid within the first twenty (20) days of January or of each subsequent quarter a. Annual fixed tax of P1,000.00 3. Cattle/Horse Registration a. Certificate of ownership P100 b. Certificate of transfer % of 1% of the value c. Registration of private brand P100 4. Cemetery Lots — rental fees for a cemetery lot shall be collected as follows: a. For lease of each niche in any of the city cemeteries for a five-year period —P60 b. For the extension of the lease of each niche to one year or fraction thereof - P15. 185 MAKATI CITIZENS’ GUIDE BOOK5. Community Tax Certificate (Corporation) a. Annual community tax of P500 and annual additional tax of P2.00 for every P5,000 of gross receipts or earnings. Additional community tax shall not exceed P10,000. 6. Community Tax Certificate (Individual) a. Residents of Makati who are 18 years and older: i. Annual basic community tax of P5.00 plus P1.00 for every P1,000 of income whether from business exercise of profession or property, but in no case shall the additional tax exceed P5,000. b. In case of husband and wife: i. Each will pay basic tax of P5.00 but additional tax shall be P1.00 for every P1,000 from the total property or total gross receipts or earnings derived by them. 7. Franchise Tax — paid within the first 20 days of January or of each subsequent quarter a. 50% of 1% of the gross annual receipt b. In case of new businesses, 10% of 1% of the capital investment 8. Franchise and other fees on tricycle operation-annual franchise fee of P200 per tricycle. Other fees are as follows: a. Filing fee P100. b. Fare adjustment fee for fare increase P100. c. Filing fee for amendment of motorized tricycle operator's permit P100. 9. Gasoline Station dispensing pumps — operators/owners of gasoline station shall have their dispensing pumps calibrated/ registered in a bi-monthly basis and pay the following prescribed fees: a. For sealing metric measures of capacity: i. Not over ten liters P30 ii, Over ten liters P40 b. Penalty for violation: i. First offense P3,000 ii, Second offense P6,000 iii. Third offense P10,000 and closure of establishment MAKATI CITIZENS’ GUIDE BOOK 186 EPR heb aieBete gt} 10. Health Certificate fees: a. Food service personnel P70 b. Retail/wholesale service personnel P50 c. Tourist-oriented service staff P50 d. Beauty/Tonsorial & Fitness service staff P50 é. Industrial/Manufacturing service workers P50 f. Customer Service Personnel P50 g. Entertainment service personnel P100. h. Amusement & recreational service P50 i. Professional/personal service P50 j. Construction service P50 k. Finance service PSO |. Publishing/printing/advertising/media P50 m. Managerial/supervisory personnel P100. n. Office personnel and staff P50 0. Medical service PSO p. Other service-related worker P50 11. Information Technology (IT) PEZA-registered enterprises a. All PEZA-registered enterprises shall pay the tax at the rate of 2% based on gross income earned. 12. Makati Park and Garden use a. Wedding, business meeting, civic-socio gathering i. Resident P4,000 (4 hrs) P500/hr (succeeding hrs) ii, Non-resident P8,000 (4hrs) P1,000/hr (succeeding hrs) b. Debut, Anniversary, Baptism i, Resident P3,000 (4hrs) PS500/hr (succeeding hrs) ii, Non-resident P4,000 (4hrs) c. Birthday, Makati City school and office activities (e.g. reunions, pageants) i. Residents P2,000 (4hrs) P300/hr (succeeding hrs) ii. non-resident P3,000 (4hrs) P700fhr (succeeding hrs) 13. Market fees: a. On stalls, per month or fraction thereof, per square meter or fraction thereof: i. fish section P500 187 MAKATI CITIZENS’ GUIDE BOOKii, Meat section PS500 iii, vegetable and fruit section P500. iv. dry goods and grocery section P500. v. eateries and food section P500 vi. rice, corn, cereals, and/or dried/salted fish P500 vii. poultry P500. vill. flower shops P500, ix. groceries P1,000 x. general merchandise, glassware, chinaware tableware, and home appliances P500 xi. special services not subject to any market fees but shall pay rental fees for occupancy P500. Trucks or other conveyances, hired or not, parked within 50 meter radius from the border of the market and disposing, discharging, or advertising products/merchandise shall also pay the following: Jeep (regardless of load) P30 per entry Truck (regardless of load) P40 per entry For better located stall, such as those front stalls facing the market periphery or streets and corner stall, there shall be added to the above prescribed fees the following: Front corner stall 20% of rates imposed Front stalls 15% of rates imposed Inside corner stalls 10% of rates imposed b. Occupants of markets premises, not occupying stalls, per day or traction thereof, per square meter or fraction P10 c. Ambulant/transient vendors shall pay the same rate as above, plus an additional P10 per square meter per day of the space occupied 14. Parking Fee — P10 for parking spaces owned and operated by the city 15. Peddlers’ Tax a. Peddlers of any article or merchandise carried in trucks or any motor vehicle, per peddler: P150 annually MAKATI CITIZENS’ GUIDE BOOK 188 EPR heb aieBete gt} b. Articles carried in motorized bicycle, tricycle, or other similar motorized vehicle: P120 annually per peddler c. Articles in carts, caretela, or other vehicles drawn by animals: P100 annual per peddler d. Articles in bicycle, pedicab, and similar vehicles: P100 annually per peddler e. Merchandise carried by persons: P100 annually per peddier 16. Permit Fee for cockfighting a. Special cockfights (Pinkatasi) P2,000 b. Special derby assessment i. In derbies with winning bet of less than P4,000 P200 ii. In derbies with winning bet of P4,000 and above P300 17. Permit Fee for cockpit owners/operators/licenses and cockpit personnel-the city shall be collected an annual fee from the following: a. On cockpit operators/owners/licenses; i. Application filing fee P100. ii, Annual cockpit permit fee P2,000 b. On cockpit personnel; i. Promoters/Hosts P1,000 ii, Referees (sentenciador) P300. ili. Cashier P200 iv. Bet Manager (Maciador/Kasador)P250 v. Derby (Matchmaker) P200. vi. Pit Manager P500. vii. Bet Taker (Kristo) P200 viii, Gaffer (Mananari) P100 18. Permit fee for Parades — P500 per day on every circus, menagerie parade, or other parades using banners, floats, or musical instruments held in the City of Makati 19. Police Clearance Fees a. For employment, scholarship, study grants, and other purposes not hereunder specified P50 b. For firearms permit application P500 c. For change of name P50 d. For passport or visa application P400, 189 MAKATI CITIZENS’ GUIDE BOOKe. For application for Filipino citizenship P500 f. Seaman requirement P200 20. Printer’s / Publisher's Tax-paid within the first 20 days of January or of each subsequent quarter a. For newly-started business: 10% of 1% of the capital investment b. For continuing businesses: 60% of 1% of the gross annual receipts for the preceding calendar year 21. Professional Tax (PTR) — payable annually on or before January 31. A person beginning to practice a profession after the month of January must pay the full tax before engaging therein. a. Persons engaged in the practice of profession requiring government examination is levied an annual professional tax of P300, except those exclusively employed in the government. 22. Registration Fees on bicycles and tricycles-there shall be annual registration fees collected from owners of the following means of transport operated in the City of Makati: a. For each tricycle i. Motorized P200 ii, Non-motorized P100 b. For each bicycle i. For adults P50 ii, For children P50 c. Residents of Makati who fail to register their tricycles and/or bicycles shall pay the following fines: i. First offense P100 ii, Second offense P200 iii. Third offense P600 23. Sealing and Licensing of Weights and Measures-before using instruments of weights and measures within the City of Makati, every person shall have it sealed and licensed annually and pay the following fees: a. For sealing linear metric measures: i. Not over one meter P45 ii, Over one meter P60 MAKATI CITIZENS’ GUIDE BOOK 190 EPR heb aieBete gt} b. For sealing metric instruments of weights with capacity of: i. 15 kilograms or less P45 ii. 15 kilograms but not more than 30 kgs. P75 iii, Over 30 but not more than 75 kgs iv. Over 75 kilograms P135 P150 c. For sealing apothecary balance or other balances (scale that has a price value of P10,000 or electronically operated) of precision i. 30 kilograms or less ii, Over 30 to 300 kgs iii, Over 300 to 3,000 kgs iv. Over 3,000 kilograms P270 P450 P750 Ps00 d. For sealing scale or balance with complete set of weights: i. For each scale or balance with complete set of weights for use therewith (according to the above letters B & C) 1. For each extra 24. Slaughter and Corral extra a. Permit fee for slaughter (per head) i. Large cattle ii, Hogs iii, Goats iv. Sheeps v. Others b. Slaughter fee: i. For public consumption, per kilo Large cattle Hogs Goats. Sheeps Others For home consumption: . Large cattle Hogs Goats. Sheeps RONASARWN= 191 MAKATI CITIZENS’ GUIDE BOOK P15 P30 P20 P15 P15 P15 P0.30 P0.30 P0.20 P0.20 P0.20 P20 P10 PS PS5. Others PS iii, Corral fee, per head, per day or fraction thereof: Fy x 1. Large cattle P3 i) 2. Hogs P1.50 3) 3. Goats P0.g0 S 4. Sheeps PO0.g0 m 5. Others P0.90 m 25. Stray Animals-P100 for each day or fraction thereof from the owner of a stray animal 26. Tiangge or “Privilege Store” a. Set-up in air-conditioned place or area P150 b. Non-air-conditioned P100 c. If operation exceeds three months, it shall no longer be considered a tiangge and will be subject to business tax 27. Transfer fee for issuance of new tax declaration number- P200 28. Transfer of Real Property Ownership-to be paid by seller/ transferor/executor/administrator within 60 days from the date of the execution of the deed or from the date of sale a. 60% of 1% of the total consideration involved in the transfer of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. PAYING REAL PROPERTY TAXES Every year, house, lot, and building owners are required to pay their real property taxes, which is a percentage of their property's taxable value. To get a property's taxable value, multiply its Fair Market Value (FMV) to its assessment level. These are both based on an ordinance approved by the City Council. Taxpayers who pay late or skip payments are subjected to penalties. Taxes may be paid in an annual or quarterly basis. MAKATI CITIZENS’ GUIDE BOOK 192BVP ed at} Office/Department: Realty Tax Division 2/F, New Building, Makati City Hall JP Rizal St., Poblacion, Makati City Contact Person: Ms. Lina Estrella O. Enriquez Chief Tel. nos. 899-8867/870-1319 PROCESSING TIME: 1. Generation of Billing Statement - 2 minutes per Tax Declaration 2. Collection of Payment - 4 minutes per Tax Declaration 3. Validation of Official Tax Receipts - 1 minute per Tax Declaration TOTAL PROCESSING TIME - 7 minutes per Tax Declaration Requirements: For first time real property taxpayers: Tax Declaration Succeeding payments: Last official receipts Procedure: To update real property tax records, go to the second floor of the Makati City Hall and: 1. Secure a computer-generated Notice of Assessment (NOA) from the Assessment Department. 2. Submit the computer-generated NOA to the Realty Tax Division for issuance of billing statement. 3. Submit billing statement to teller/cashier (window) for payment. 4. Get taxpayer’s copy of official receipt (OR). ELECTRONIC TAX PAYMENT IN BARANGAYS To pay real estate tax, residents do not have to go to City Hall. The City government has opened barangay realty tax payment centers in 13 barangays. The barangay halls are linked through a computer to the Treasury Department at the City Hall and taxpayers are required to submit relevant information such as their Tax Declaration number. They 193 MAKATI CITIZENS’ GUIDE BOOKmay also simply present their latest official receipt. Payment will only take two to four minutes. Official receipts are also issued electronically. Computerized realty tax payments are available in these barangays: * Bangkal * Bel-Air * Comembo * Dasmarifias + Forbes Park + Guadalupe Nuevo + Magallanes + Pio Del Pilar * Poblacion * San Antonio * San Lorenzo * Tejeros + Urdaneta SECURING A COPY OF TAX DECLARATION OF REAL PROPERTY Sections 202 and 203 of the Local Government Code (RA 7160) require all persons, natural or juridical, owning or administering real property's including the improvements, to prepare and file a sworn declaration of their real properties. Office/Department: City Assessment Department 2/F, New Building, Makati City Hall JP Rizal St., Poblacion, Makati City Contact Person: Engr. Mario V. Badillo City Assessor Tel. nos. 899-8855/899-9030;870-1000 loc. 1316 MAKATI CITIZENS’ GUIDE BOOK 194 PEFR heb aeBVP ed at} Customer Assistance Personnel Ms. Florinda Bautista Local Assessment Officer II Appraisal Division Ms. Susan Magno Local Assessment Officer III Records Mgmt. Division Mr. Luisito Conlu Receiving Personnel REQUIREMENTS ON THE ISSUANCE OF TAX DECLARATION A. Transfer of Ownership/Segregation 1. Transfer Certificate of Title (TCT & CCT) 2. Deed of Conveyance (Sale, Donation, Extrajuridicial) 3. Subdivision Plan 4. BIR Certification/Capital Gain Tax (CAR) 5. Transfer Tax 6. Tax Clearance 7. Municipal Ordinance No. 166 8. Sworn Declaration B. New Declaration / Re-Assessment (Building and other Improvement) 1. Building Floor Plan 2. Occupancy/Certificate of Completion 3. Sworn Declaration 4. In the case of Machinery a) Acquisition Cost b) Date of Installations Fees and Charges (Municipal Ordinances No. 166 & 165) 1. Transfer ‘Segregation - P200 per Tax Declaration 2. Certification/Certified Copy - P 50 per document 195 MAKATI CITIZENS’ GUIDE BOOKProcedure: 1. Submission of required documents 2. Submitted documents will be forwarded to Appraisal Division For Verification, Ocular Inspection, and preparation of Real Property Assessment Sheet (RPAS) 3. Prepared RPAS will be forwarded to Tax Mapping Division for PIN 4, Counter checking of the Prepared RPAS & TAX Declarations by the Assistant City Assessor 5. Processed RPAS & Tax Declaration for Signature by the City Assessor 6. Signed RPAS & Tax Declaration will be recorded and encoded 7. Release of Approved Tax Declaration Total Processing Time 1. CreationfRe-Assessment - 3 working days 2. Transfer (complete documents - 1 working day 3. Certification/Certified copies - 5 minutes 4. Segregation/Consolidation - 30 minutes NOTE: Alf transactions pertaining to creation, re-assessment and trans- fer of ownership are subject to ocular inspection. SECURING REALTY TAX CLEARANCE (Certificate of Non-Delinquency on Real Property Tax) Office/Department: Realty Tax Division 2/F, New Building, Makati City Hall JP Rizal St., Poblacion, Makati City Contact Person: Ms. Lina Estrella O. Enriquez Chief Tel. nos. 899-8867/870-1319 MAKATI CITIZENS’ GUIDE BOOK 196 PEFR heb aeBete gt} Tax Clearance is an essential requirement for the following transaction, to wit: a) Transfer of ownership of real properly. b) Mortgage concerning the real properly ¢) Loan concerning the real properly Requirements: For Purposes of Loan, Mortgage, Reference, Record or Legal, submits the following: 1, Written Request from the owner stating purpose of clearance 2. Letter of Authorization if needed 3. Realty Tax Receipt (photocoy) 4. ID of the Authorized Representative (photocopy). 5. ID of the Declared Owner, if necessary. For Purposes of Transfer and Sale, comply with the following: 1. Submit Written Request from the owner stating purpose of clearance. 2. Letter of Authorization if needed 3. Show any of the last three (3) Original copy of Realty Tax Receipt and submits photocopy of the same. 4. Submit Deed of Absolute Sale (photocopy). 5. ID of the Authorized Representative (photocopy) 6. ID of the Declared Owner, If Necessary (photocopy). Fees and Charges: Php50.00 per Tax Clearance Procedure: Process Time 1. Evaluate documents (Tax Clearance Clerk). 2 mins. Per tax Declaration 2. Check Record of Payment (Designated Biller) 4 mins. to 9 mins. per Tax Dec. 3. Prepared assessment for Certification Fee (Designated Biller) 1 min. per Tax Declaration Note: Payment of Certification Fee should be made at 3/F Miscellaneous Division 197 MAKATI CITIZENS’ GUIDE BOOKPrepares Clearance (Tax Clearance Clerk) 2mins. per Tax Declaration . Certify Clearance and Prepares Record of Payments (Biller) 3mins. per Tax Declaration Review and Approval of Clearance (Chief, Realty Tax Div.) imin. per Clearance Release approved Clearance (Tax Clearance Clerk) 1min. per Clearance MAKATI CITIZENS’ GUIDE BOOK 198 PEE Re) a baie