Revenue Generation Program: Local Government Units

Special Audits Office
Report No. 2009-04

Government-Wide Audit
Revenue Generation Program
LOCAL GOVERNMENT UNITS

Republic of the Philippines
Commission on Audit
Special Services Sector
SPECIAL AUDITS OFFICE
Commonwealth Avenue, Quezon City Philippines
Tel. No.: (+632) 931-7455/ Telefax No.: (+632) 931-9235
August 12, 2010
Honorable JESSE M. ROBREDO

Secretary
Department of the Interior and Local Government
10th Floor, A. Francisco Gold Condominium II
EDSA cor. Mapagmahal Street, Quezon City
Sir:
We are pleased to transmit the report on the government-wide

performance audit of the Revenue Generation Program of selected Local
Government Units (LGUs). The results of the audit were forwarded to that
Office and the concerned LGUs between March 18 – 19, 2010 for comments,
which were incorporated in this report, where appropriate.
The audit, conducted pursuant to COA Office Order No. 2009-053

dated January 29, 2009, was undertaken to assess whether the LGUs have
effectively exercised their authority to generate and collect revenues with due
consideration to taxpayers’ right to just and reasonable rates of taxes and fees.
The audit covered an evaluation of selected taxes and fees imposed by eighteen
(18) LGUs nationwide during CYs 2006-2008.
We look forward to the proper implementation of the recommendations

by the concerned LGUs and we would appreciate being informed on the actions
taken thereon within one month from receipt thereof.
May you find this report useful in the discharge of your official function.
Very truly yours,
By Authority of the Chairman:
SUSAN P. GARCIA
Director IV
_________________Contents Page__
Part I Executive Summary 1
Introduction 2
Audit Objective 3
Audit Scope and Methodology 3
Audit Conclusion 3
Management’s Comments 5
Team’s Rejoinder 6
Recommendations 6
Part II The LGUs’ Revenue Generation Program 7
Introduction 8
Key Offices 8
Governing Laws, Rules and Regulations 9
Process Flow/Activities 10
Revenue Performance 13
Part III Audit Observations 16
Chapter 1 Efficient Implementation of Collection 17

Strategies
Introduction 18
Observations 19, 22, 31, 39,40, 49, 62
Chapter 2 Adequate Coordination between Offices 68

Introduction 69
Observation 70
Chapter 3 Uniform Application of Revenue 81
Measures
Introduction 82
Observations 82, 85, 92
Chapter 4 Sound Monitoring and Control 95
Mechanism
Introduction 96
Observations 96, 107
Part IV Audit Recommendations 110
Part V Annexes 114

Part I
Executive Summary
1
EXECUTIVE SUMMARY
INTRODUCTION
The state recognized that there is a need to provide sufficient powers, authority,
responsibilities and resources to the Local Government Units (LGUs) to make them
self-reliant communities. Thus, among the authorities and powers granted to LGUs
under RA 7160, otherwise known as the Local Government Code (LGC) of 1991, is
the power to generate resources to supplement national government’s assistance
through Internal Revenue Allocation (IRA) and grants. Under Section 18 thereof,
LGUs are authorized to levy taxes, fees and charges and create other sources of
revenues for its exclusive use and disposition. The power to impose fee/charge/ or
generate revenue under the Code is exercised by the Sanggunian through an
appropriate ordinance.
The exercise of the taxing and other revenue-raising powers of LGUs is, however,
governed by the following fundamental principles:
• Taxation shall be uniform in each local government unit;
• Taxes, fees, charges and other impositions shall:
o be equitable and based as far as practicable on the taxpayer’s ability to

pay;
o be levied and collected only for public purposes;
o not be unjust, excessive, oppressive or confiscatory; and
o not be contrary to law, public policy, national economic policy, or in
restraint of trade.
• The collection of local taxes, fees, charges and other impositions shall, in no
case, be let to any private person;
• The revenue collected pursuant to the provisions of the Code shall accrue
solely to the benefit of, and be subject to disposition by, the LGU levying the
tax, fee, charge or other imposition unless, otherwise, specifically provided
therein; and,
• Each LGU shall, as far as practicable, evolve a progressive system of taxation.
Despite the taxing powers of the LGUs, a number are yet to be financially self-
reliant as they continue to depend on IRA, loans and grants to sustain their
operations and implement developmental projects, sixteen (16) years after the
implementation of RA 7160.
2
EXECUTIVE SUMMARY
AUDIT OBJECTIVE
The audit was conducted to assess whether the LGUs have effectively exercised
their authority to generate and collect revenues with due consideration to taxpayers’
right to just and reasonable rates of taxes and fees.
AUDIT SCOPE AND METHODOLOGY
The audit covered an evaluation of selected taxes and fees imposed during CYs
2006-2008 by eighteen (18) LGUs. The evaluation was based on the following audit
criteria:
• Efficient Implementation of Collection Strategies

• Adequate Coordination between Offices
• Uniform Application of Revenue Measures
• Sound Monitoring and Control Mechanism
To meet the audit objective, the team applied the following audit techniques, among
others:
• Reviewed, documented and analyzed the existing policies, processes and

procedures in assessing and collecting revenues;
• Conducted interviews with selected officials of the LGUs;
• Evaluated taxes charged and collected in relation to the provisions of the LGC
of 1991;
• Reviewed and analyzed the revenue generation strategies of selected LGUs;
• Reviewed selected transactions on assessment, collection and recording
of revenues; and
• Conducted ocular inspection of selected properties within the jurisdiction
of selected LGUs.
The audit was conducted from February 23, 2009 to January 7, 2010 pursuant to
COA Office Order No. 2009-053, dated January 29, 2009.
AUDIT CONCLUSION
The audit disclosed that all LGUs covered in the audit were not aggressively
exercising their authority to generate and collect revenues. A number of revenue
options under existing laws and regulations were not fully exploited. At present,
3
EXECUTIVE SUMMARY
out of the 18 LGUs audited, 12 LGUs were greatly dependent on IRA to meet
around 31% to 97% of their requirements. A number also resorted to loans and
borrowings to sustain developmental projects.
The failure of the LGUs to maximize revenue collection is due to the following,
among others:
• None of the 18 LGUs was able to revise the Schedule of Fair Market Values
(SFMV) of Real Property Units (RPUs) and conduct general revision of real
property assessments every three (3) years as required under the LGC. Thus, the
bases for computing real property taxes may not be appropriate. At present, only
four (4) SFMVs maybe considered current with the rest due for revision being in
effect for six (6) to thirteen (13) years as of December 31, 2008.
• Ad valorem tax on idle lands was not imposed and collected by 14 out of 17 LGUs
mandated to impose the same. In selected areas of the eight (8)
subdivisions/locations inspected by the Team, uncollected taxes on idle lands
already amounted to P1.022 million. In addition, uncollected taxes on idle lands as
reflected in the assessment roll of the City Government of Makati amounted to
about P0.450 million.
• The City Government of Pasay continuously adopted the stripping method of
assessment in determining the unit/market value of commercial lots. This method
was already amended/repealed under the Manual on Real Property Appraisal and
Assessment Operations issued in January 2006. In view of this practice, the 23 lots
sampled by the Team showed that the City is losing around P74.832 million
representing yearly undercollection of taxes.
• In four (4) LGUs alone, despite enactment of new rates, the Offices of the
Assessor/Business Permits and License Office (BPLO) were still imposing old rates
resulting in undercollection of around P342.76 million.
• The mandatory procedures and remedies provided under the LGC, in case of
delinquent RPUs, were not applied. The notices of delinquencies were not
published, warrants of levy were not issued and RPUs not auctioned despite
increasing tax delinquencies. As of December 31, 2008, total delinquency taxes of
sampled RPUs of the 15 LGUs covered in the audit already reached P38.20 billion.
• Assessments of RPUs were delayed in all 18 LGUs audited. Out of the sampled
8,828 RPUs with occupancy permits, only 2,408, representing 28%, were assessed
as of December 31, 2008. Of those assessed, only taxes on 1,244 or 52% of the
RPUs were actually collected.
• Discounts on business and real property taxes amounting to at least P22.46 million
were granted at varied amounts to some taxpayers belonging to the same class or
under similar circumstances, and without the corresponding authorizing ordinances.
• The monitoring procedures adopted by four (4) LGUs on quarry operations may not
also be considered adequate resulting in uncollected taxes. In selected areas alone,
uncollected quarry taxes of two (2) LGUs during the test period were estimated to
be P393,534.50.
4
EXECUTIVE SUMMARY
• Upon inspection by the BPLO/Treasurer’s Office, a number of establishments were

found to have been operating without permits and licenses and were
correspondingly issued deficiency reports for compliance. Compliance by these
establishments on the said recommendations was, however, not monitored. Thus,
collection of the corresponding taxes was not realized.
• While collections from these revenue sources were not intensified, business tax
rates imposed by three (3) LGUs exceeded the rates prescribed under the LGC.
Likewise, six (6) LGUs were not consistently imposing tax rates to their respective
constituents.
The inconsistent application of fees and charges, which resulted in foregone

revenues and unfair taxation, is evident in the following cases:
• A number of fees were not consistently imposed/collected from year to year by six
(6) LGUs. These fees were charged/imposed on some business establishments but
not collected from others. In other cases, fees collected from a number of business
establishments were either higher or lower than the prescribed rates.
• The unit values and assessment levels of RPUs were also not uniformly applied.
Some RPUs were assessed either higher or lower than the prescribed rates.
These deficiencies may have been due to lax enforcement and/or apparent disregard
of existing rules and regulations, inadequate monitoring of performance of
concerned offices, lack of coordination between and among offices, and failure to
maintain accurate records.
MANAGEMENT’S REACTION
The Team forwarded the draft report to the Department of the Interior and Local
Government (DILG) and concerned LGUs between March 18 to 19, 2010 for
comments. Despite extension of time within which to submit the same, only the
City Governments of Manila, Makati, Pasig and Pasay, and the Provincial
Government of Palawan complied. Their comments on the draft report, along with
comments on audit observation memoranda (AOMs) issued by the team during the
audit, were incorporated in the report, where appropriate.
Generally, the LGUs recognized that indeed, there were problems in the
implementation of Revenue Generation Program and there is a need to address these
problems to improve their collection performances. The City Assessors also
explained that they did exert efforts and are willing to revise their SFMVs.
However, their respective Sangunian failed to enact enabling ordinances.
Inconsistencies in the application of new tax rates are also being blamed on the
deficiencies of the existing software being used by the Assessor’s Office/BPLO.
Measures were, however, being undertaken to correct the lapses noted by the Team.
5
EXECUTIVE SUMMARY
TEAM’S REJOINDER
The Team appreciates management’s concerns to take measures and to strengthen

existing collection system to improve their performance particularly on the area of
assessment of real property and business taxes. It is quite disturbing that a great
number of LGUs are yet to explore their potential revenue sources 16 years after the
implementation of RA 7160.
RECOMMENDATIONS
In order to address the deficiencies discussed above, the Team recommended certain
measures under Part IV of the report. In general, the Team recommended that the
LGUs should prepare a comprehensive revenue plan indicating the strategies to
improve revenue collection, and the duties and responsibilities of each office. The
plan should include, among others, regular revision of the SFMV, preparation of
masterlist of idle lands and delinquent taxpayers, strict and consistent imposition of
approved rates and the application of the mandatory procedures provided under the
LGC in case of delinquent RPUs.
6
Part II
The LGUs’ Revenue Generation Program
7
THE LGUs’ REVENUE GENERATION PROGRAM
INTRODUCTION
The taxing power of the LGUs is recognized under the 1986 Constitution of the
Republic of the Philippines. It provides under Section 5, Article X thereof, that each
local government has the power to create its own sources of revenues and to levy
taxes, fees and charges subject to further guidelines and limitations as the Congress
may provide, consistent with the basic policy of local autonomy. Such taxes, fees
and charges shall accrue exclusively to the local government. The power to tax was
further reiterated under the LGC of 1991. The local taxes are imposed through the
issuance of local tax ordinances.
Pursuant to Section 4 of Executive Order No. 127 issued on January 30, 1987, the
revenue operation of the LGUs is under the supervision of the Department of
Finance (DOF). The DOF shall be assisted by the Bureau of Local Government
Finance (BLGF) in the formulation and implementation of policies on local
government revenue administration and fund management. The BLGF, likewise,
shall exercise technical supervision over the assessment operations of all local
governments.
KEY OFFICES
The revenue generation and collection function of LGUs is carried out primarily by
the Assessor’s Office, BPLO and Treasurer’s Office.
OFFICE FUNCTIONS
Incharge of the discovery, classification,

Local appraisal, assessment and evaluation of real
Assessor’s properties within the LGU’s territorial
Office jurisdiction which shall be used as the basis
for taxation.
Incharge of assessing taxes, fees and charges

BPLO and issuing business permit and licenses.
8
OFFICE FUNCTIONS
Treasurer’s In-charge of collection of revenues assessed

Office by the Assessor’s Office and BPLO and all
miscellaneous revenues.
GOVERNING LAWS, RULES AND REGULATIONS
The revenue generation power of the LGUs is primarily governed by the following
laws and regulations:
Provides, among others, the LGUs’ power to create

sources of revenue and the fundamental principles
governing the exercise of such power.
Fundamental principles governing the
Sect. 130 - exercise of the taxing and other
revenue-raising powers of the LGUs
Sect. 134 -
- Scope of the LGUs’ taxing powers
152
LGUs authority to Adjust Rates of Tax
Sect. 191 -
Local Gov’t Ordinances
Code of 1991 Fundamental principles in the
Sect. 198 - appraisal, assessment, levy and
collection of RPT
Sect. 212 - Preparation of SFMV
Sect. 217 - Basis of Computation for Assessment
-
218 of Real Properties
General Revision of Assessment &
Sect. 219 -
Property Classification
Sect. 236 -
- Idle land tax
237
Sect. 246 - -
Collection of RPT
260
LGUs’ Revenue Compilation of the respective LGUs’ current

Code/Tax revenue regulations.
Ordinances
Local Provides a uniform system of real property appraisal

Assessment and assessment for taxation purposes.
Manual
9
PROCESS FLOW/ACTIVITIES
The LGUs’ collection of fees and taxes on real properties and business
establishments are graphically presented below:
PROCESS FLOW
ISSUANCE OF CONSTRUCTION/INSTALLATION PERMITS AND COLLECTION
OF FEES AND REAL PROPERTY TAX
OFFICE OF THE TREASURER’S ASSESSOR’S

TAXPAYER
BUILDING OFFICIAL OFFICE OFFICE
• Inspects site and Field Appraiser prepares

Secures application form evaluates plans and manually the Filed
for building, mechanical other requirements. Appraisal and Assessment
and/or electrical permit/s • Refers plan and Sheet (FAAS).
and submits it with specifications to Fire
supporting documents. Marshall for review
and recommendation Assigns Property
on fire safety and Identification Number
control equipments. (PIN), encodes and prints
FAAS.
Receives Assessment
Report and pays Permit Evaluates plans and
Fee at the Treasurer’s release Assessment Assigns Tax Declaration
Offices Report. Number (TDN) to the
FAAS.
Receives payment,
prepares, validates and
Receives OR and prints Official Receipt
presents/submits to OBO Prints Notice of
(OR).
Assessment (NOA) and
• Approves plans and Tax Declaration Form.
building permit.
• Receives building
permit.
• Issues building permit.
• Upon completion of City Assessor signs the
printed Tax Declaration
construction, secures
Form.
occupancy permits • Receives application
for occupancy permit
for assessment of fee.
Receives Assessment • Inspects building and Posts FAAS to RPT Master
Report and Pays File.
endorses to BFP for
occupancy permit fee
final inspection as to
fire safety .
Prepares, validates and Releases Tax Declaration

Receives OR and prints OR Form.
presents/submits copy to
OBO Releases Certificate of
Occupancy (COC)
together with all
Receives COC and documents.
submits requirements for
assessment of real
property tax.
Receives and presents Tax

Declaration Form for
issuance of Tax Bill. Issues Tax Bill
Pays taxes on due dates

Prepares, validates, prints
and issues OR
Receives OR
END
10
PROCESS FLOW
ISSUANCE OF MAYOR’S PERMIT AND COLLECTION OF FEES AND BUSINESS TAX OF
NEW BUSINESS
BUSINESS PERMITS
CITY TREASURER’S
TAXPAYER & LICENSE OFFICE
OFFICE (CTO)
(BPLO)
Submits requirements for

Releases application form.
application.
Encodes information on
Submits duly the application and
accomplished forms. generates Mayor’s Permit
(MP) form.
Conducts inspection,
evaluates submitted
Receives MP form and documents, prepares
submits copy to the report and issues tax
Inspection Division (ID) declaration sheets
Receives tax declaration

sheets and presents to Issues Tax Bill based on
CTO initial capital of the
business establishment.
Receives payments and

Pays tax due.
issues Official Receipt
(OR).
Receives OR ad submits
photocopy to BPLO.
Issues MP copy and plate.
Receives MP copy and

plate.
END
11
PROCESS FLOW
RENEWAL OF MAYOR’S PERMIT & COLLECTION OF FEES
AND BUSINESS TAX
TAXPAYER CITY TREASURER’S OFFICE
Submits requirements for

renewal.
Evaluates documents including
payments of previous taxes
Computes tax due and prints

Tax Bill.
Receives Tax Bill and
proceeds to Cashier
Receives payments and issues

Official Receipt (OR).
Submits photocopy of OR
to BPLO.
Issues MP copy and sticker.
Receives MP copy and

sticker.
END
12
REVENUE PERFORMANCE
The revenues generated by the LGUs covered in the audit during CYs 2006 to 2008
are presented below by types of revenues.
Tax Revenue Permits and Licenses Service Income Business Income Total
Agency
(in millions of pesos)
2006
Manila 4,624.30 267.61 181.98 215.52 5,289.41
Quezon 5,017.56 194.55 233.05 25.99 5,471.15
Makati 5,000.36 196.89 166.20 193.44 6,799.70
Caloocan 827.62 138.82 118.50 69.78 1,154.72
Pasig 2,570.94 94.18 199.65 129.77 2,994.54
Marikina 637.37 9.55 64.05 72.49 783.46
San Juan 513.92 10.09 0.57 24.82 549.40
Pasay 915.67 74.10 24.25 65.51 1,079.53
Antipolo 363.34 3.85 10.09 12.43 389.71
Pto. Princesa 123.47 6.72 7.06 17.96 155.21
Iloilo 484.16 10.44 31.91 30.42 556.93
Davao 1,054.86 68.45 85.97 71.50 1,280.78
Pampanga 87.96 0.41 17.61 2.07 108.05
Bataan 246.9 0.59 5.97 180.93 434.39
Rizal 325.20 0.15 12.85 21.45 359.65
Palawan 21.39 0.23 0.88 4.79 27.29
Iloilo 116.25 0.04 18.04 57.04 191.37
Davao del Norte 29.80 0.06 5.40 52.81 88.07
2007
Manila 4,326.90 388.74 179.70 227.96 5,123.30
Quezon 5,452.25 215.17 238.34 29.17 5,934.93
Makati 5,479.23 193.83 191.80 218.45 6,078.07
Caloocan 845.06 125.43 122.66 71.25 1,164.40
Pasig 2,762.19 105.09 208.10 163.95 3,239.33
Marikina 650.23 12.32 62.32 88.48 813.35
San Juan 566.56 16.60 3.10 35.08 621.36
Pasay 1,393.01 70.05 24.23 88.41 1,575.70
Antipolo 397.64 5.83 8.81 23.14 435.42
Pto. Princesa 97.71 7.90 8.94 19.25 133.80
Iloilo 534.23 10.69 31.83 30.40 607.15
Davao 1,049.57 73.28 88.56 70.83 1,282.24
Pampanga 160.18 1.78 20.23 2.94 185.13
Bataan 215.96 0.47 8.46 49.32 274.21
Rizal 337.42 0.16 14.09 19.55 371.22
Palawan 25.06 0.81 1.30 6.45 33.62
Iloilo 124.25 0.06 20.97 58.86 204.14
Davao del Norte 39.86 0.08 6.97 10.50 57.41
2008
Manila 4,142.66 282.09 124.28 235.62 4,784.65
Quezon 5,893.35 235.08 252.28 26.53 6,407.24
Makati 5,278.85 205.51 223.52 184.25 6,342.12
Caloocan 885.31 127.39 119.06 79.96 1,211.72
Pasig 3,040.50 166.27 230.64 176.67 3,614.08
Marikina 721.00 17.11 71.82 118.72 928.65
San Juan 626.18 34.63 8.48 37.81 707.10
Pasay 1,600.85 68.26 26.92 154.92 1,850.95
Antipolo 404.17 10.15 15.57 40.29 470.18
Pto. Princesa 46.45 9.28 6.13 37.50 99.36
Iloilo 610.63 26.30 44.35 41.91 723.19
Davao 1,155.15 84.39 88.26 81.47 1,409.27
Pampanga 111.48 3.5 21.77 2.48 139.23
Bataan 280.30 0.35 8.68 47.61 336.96
Rizal 213.99 0.25 14.27 25.71 254.22
Palawan 56.56 0.76 1.16 7.05 65.53
Iloilo 170.05 0.10 24.74 61.31 256.20
Davao del Norte 36.48 0.08 7.39 15.15 59.10
13
The Comparative Performance of LGUs for CYs 2006-2008 is graphically

presented below:
Total Generated Revenues

CYs 2006 to 2008
8,000
Amounts (in Millions of Pesos)
7,000
6,000
5,000
4,000
3,000
2,000
1,000
Puerto Princesa
Davao del Norte

Marikina
Iloilo Prov.
Manila
Quezon
Caloocan
Pampanga
Palawan
Pasig
San Juan
Pasay
Antipolo
Iloilo City
Davao City
Bataan
Makati
Rizal
Agencies
2006 2007 2008
In addition to revenues generated locally, LGUs are also receiving from the
National Government their share from the national taxes, which are automatically
released to them. During CYs 2006 to 2008, the LGUs’ share from IRA ranged
from P88.75 million to P 2,258.99 million, which is tabulated and graphically
presented below:
IRA
Agency (in millions of Pesos )
2006 2007 2008
CITY
Manila 1,264.37 1,442.64 1,381.07
Quezon City 1,599.06 1,869.25 2,258.99
Makati 436.41 558.37 539.55
Caloocan 1,011.24 1,027.54 1,158.16
Pasig 446.09 512.16 564.32
Marikina 370.32 413.59 415.82
San Juan 88.75 90.86 190.91
Pasay 333.37 367.00 359.30
Antipolo 535.39 549.55 638.82
Puerto Princesa 996.63 971.50 975.18
Iloilo City 359.43 395.63 412.51
Davao City 1,626.80 1,822.03 1,874.17
PROVINCE
Pampanga 718.19 787.44 924.28
Bataan 377.60 385.16 466.96
Rizal 759.45 764.73 995.08
Palawan 875.71 972.77 1,005.86
Iloilo Prov. 855.20 881.83 977.85
Davao del Norte 484.35 494.73 595.00
14
Internal Revenue Allotments

CYs 2006 to 2008
2,500
2,000
1,500
1,000
500
Puerto Princesa
Davao del Norte

Marikina
Iloilo Prov.
Manila
Quezon City
Caloocan
Pampanga
Palawan
Pasig
San Juan
Pasay
Antipolo
Iloilo City
Davao City
Bataan
Makati
Rizal
Agencies
2006 2007 2008
The comparison of CYs 2006 to 2008 LGUs’ local revenues and IRA share is
graphically presented below.
Total Local Revenues and IRA

CYs 2006 to 2008
7,000
6,000
5,000
4,000
3,000
2,000
1,000
0
Makati
Rizal
Quezon City
Pasay
Iloilo City
Davao City
Iloilo Prov.
Manila
Caloocan
Pasig
Marikina
San Juan
Antipolo
Puerto Princesa
Pampanga
Bataan
Palawan
Davao del Norte
Agencies
2006 Total Revenue 2007 Total Revenue 2008 Total Revenue 2006 IRA 2007 IRA 2008 IRA
15
Part III
Audit Observations
16
Chapter 1
Efficient Implementation
of Collection Strategies
17
EFFICIENT IMPLEMENTATION OF COLLECTION STRATEGIES
INTRODUCTION
LGUs are empowered to impose taxes, fees, or charges, subject to certain

limitations through an appropriate ordinance issued by the Sanggunian. To ensure
uniformity and coherent actions among LGUs, the types of taxes, fees and charges,
as well as the scope of the taxing powers of the LGUs are defined in the LGC
of 1991, which are as follows:
Category Types and Nature of Taxes
• Real Property Tax

• Transfer Tax
• Printing and Publication Tax
• Franchise tax
Provinces • Sand and Gravel Tax
• Professional Tax
• Amusement Tax
• Annual Fixed Tax for every delivery truck/van of manufacturers,
producers, wholesalers, dealers and retailers of certain products
• Business tax on
⇒ Manufacturers, assemblers, repackers, processors, brewers,

distillers, rectifiers, compounders of liquors and manufacturers
of any article of commerce
⇒ Wholesalers, distributors, or dealers
⇒ Retailers
⇒ Exporters, and on manufacturers, wholesalers, and retailers of
essential commodities
Municipalities ⇒ Contractors
⇒ Banks and other financial institution
⇒ Peddlers
⇒ All other businesses provided that on any business subject to
excise, percentage or value-added tax under the NIRC, the tax
shall not exceed 2% of gross sales or receipts for the preceding
calendar year
• Real Property Tax

• Community Tax
Cities Authorized to impose such taxes, fees and charges that the provinces and
municipalities are authorized to impose.
18
These powers can only be exercised through the enactment of revenue Ordinances,
and the full benefits can only be realized through proper formulation of revenue
plans and strategies. The audit, however, disclosed that a number of LGUs were yet
to effectively exercise their tax powers, as illustrated below:
• The LGUs have not revised their respective Schedule SFMVs and not conducted
real property assessments every three years. Thus, the bases for computing real
property taxes may not be considered appropriate and taxes collected may be
understated;
• Ad valorem tax on idle lands was not imposed and collected by 14 LGUs, out of 17
LGUs, mandated to impose the same. In selected areas of the eight (8)
subdivisions/locations, uncollected taxes on idle lands already amounted to P1.022
million. In addition, uncollected taxes on idle lands reflected in the assessment roll
of the City Government of Makati amounted to about P0.450 million;
• The Pasay City Government is still adopting the stripping method of assessment in
determining the unit/market value of commercial lots contrary to the provisions of
the Manual on Real Property Appraisal and Assessment Operation issued in
January 2006. The twenty three (23) lots sampled by the Team showed yearly
undercollection of taxes already amounting to P74.832 million.
• Despite enactment of new rates, a number of LGUs were still imposing old rates
resulting in undercollection of about P342.76 million during CYs 2006 to 2008
alone.
• Mandatory procedures under the Code, such as, publication of notice of

delinquencies, issuance of warrant of levy and publication for sale/auction, were
not regularly undertaken, thus, the accumulation of delinquent taxes.
• The List of Delinquencies maintained by a number of LGUs were not complete and
accurate. Thus, no actions can be taken against a number of delinquent taxpayers
not listed therein.
The amounts of undercollected income because of such deficiencies could have

gone a long way in terms of addressing the needs of a number of constituents.
OBSERVATIONS
1. LGUs have yet to effectively exercise their authority to generate and collect
taxes. A number of revenue options under existing laws and regulations were
not fully exploited. At present, out of 18 LGUs audited, 12 were greatly
dependent on IRA to meet around 31% to 97% of their requirements. A
number also resorted to loans and borrowings to finance implementation of
developmental projects.
19
During CYs 2006-2008, the LGUs covered in the audit generated revenues of
around P27.29 million to P7,595 million annually from local sources. Analysis
of records revealed that these revenues were not sufficient to meet their
increasing needs. Twelve (12) LGUs, out of 18 LGUs, were greatly dependent
on IRA to meet around 31% to 97% of their requirements, as graphically
presented below.
Total Local Revenues and IRA

CYs 2006 to 2008
90.96%
89.60%
84.61%
Davao del Norte
79.24%
81.20%
81.71%
Iloilo Prov.
93.88%
96.66%
96.98%
Palawan
79.65%
67.32%
67.86%
Rizal
58.09%
58.41%
46.50%
Bataan
86.91%
80.96%
86.92%
Pampanga
57.08%
58.69%
55.95%
Davao City
36.32%
39.45%
39.22%
Iloilo City
90.75%
87.89%
86.53%
Puerto Princesa
57.60%
55.79%
57.87%
Antipolo
30.93%
33.71%
32.10%
Marikina
44.05%
46.88%
41.63%
Caloocan
0 200 400 600 800 1,000 1,200 1,400 1,600 1,800 2,000
Agencies
2008 IRA 2007 IRA 2006 IRA 2008 Local Revenue 2007 Local Revenue 2006 Local Revenue
20
It may even be noted that these revenues, along with their share from IRA,
remained insufficient to address their requirements. At present, these LGUs
resorted to loans and borrowings to finance developmental projects, as tabulated
below:
Fund Sources Appropriation/ Loans and

LGU Year Local Revenue Other Income IRA Total Budget borrowings
(In Million Pesos)
2006 1,417.81 18.67 1,011.24 2,447.72 4,023.19
Caloocan 2007 1,164.40 81.53 1,027.54 2,273.47 3,648.15 1,086.00
2008 1,470.83 53.83 1,158.16 2,682.82 3,710.00
2006 783.46 99.68 370.32 1,253.46 1,849.40
Marikina 2007 813.35 85.01 413.59 1,311.95 1,865.06 940.00
2008 928.65 95.92 415.82 1,440.39 1,801.34
2006 549.40 27.02 88.75 665.17 764.11
San Juan 2007 621.36 20.31 90.86 732.53 708.58 386.00
2008 707.10 15.50 190.91 913.51 1,154.82
2006 389.71 11.83 535.39 936.93 1,529.58
Antipolo 2007 435.42 8.16 549.55 993.13 1,479.46 1,070.00
2008 470.18 13.66 638.82 1,122.66 903.15
2006 155.21 0.85 996.63 1,152.69 1,338.51
Puerto
2007 133.8 0.82 971.50 1,106.12 1,345.38 800.00
Princesa
2008 99.36 975.18 1,074.54 1,279.70
2006 556.93 24.85 359.43 941.21 1,066.43
Iloilo City 2007 607.15 22.33 395.63 1,025.11 1,422.10 147.20
2008 723.19 26.77 412.51 1,162.47 1,175.55
2006 1,280.78 22.84 1,626.80 2,930.42 3,982.83
Davao 2007 1,282.24 49.19 1,822.03 3,153.46 2,269.39 752.62
2008 1,409.27 1,874.17 3,283.44 3,391.63
2006 434.39 17.33 377.6 829.32 1,435.91
Bataan 2007 274.21 1.7 385.16 661.07 897.05 450.00
2008 336.96 5.11 466.96 809.03 1,115.83
2006 27.29 11.44 875.71 914.44 1,031.24
Palawan 2007 33.62 2.68 972.77 1,009.07 1,099.38 621.69
2008 65.53 1,005.86 1,071.39 1,036.33
2006 191.37 12.27 855.2 1,058.84 1,163.21
Iloilo Prov. 2007 204.14 20.38 881.83 1,106.35 1,155.36 179.87
2008 256.20 11.12 977.85 1,245.17 1,198.91
While five (5) other agencies audited were not greatly dependent on IRA, two
(2) also resorted to loans and borrowings, as shown below:
Fund Sources
Appropriation/ Loans and
Local Other
LGU Year IRA Total Budget borrowings
Revenue Income
(In Million Pesos )
2006 6,799.67 283.72 436.41 7,519.80 6,827.74
Makati 2007 7,369.81 168.74 558.37 8,096.92 10,232.22 1,567.16
2008 7,594.77 174.34 539.55 8,308.66 9,951.37
2006 1,079.53 7.04 333.37 1,419.94 2,695.05
Pasay 2007 1,575.70 12.31 367 1,955.01 2,366.40 171.09
2008 1,850.95 29.66 359.3 2,239.91 2,876.66
21
Further analysis of records disclosed that these LGUs have not fully exercised
their taxing powers and have yet to explore potential revenue sources allowed
under existing laws and regulations.
The failure of these LGUs to fully exercise their taxing powers is illustrated in
the following instances:
a. The LGUs’ SFMVs were not revised every three (3) years as required
under existing regulations. A number of LGUs were not also able to
undertake general revisions of real property assessments within two (2)
years from the effectivity of the Code. These LGUs, then, were not able
to collect the required taxes as the bases for computing real property taxes
may not be considered appropriate.
As discussed earlier, LGUs have the power to create sources of revenues,

one of which is the power to levy real property tax. As provided under
Section 232 of the Code, LGUs may levy an annual ad valorem tax on real
property such as land, buildings, machinery and other improvement not
specifically exempted thereunder.
Among the fundamental principles in the appraisal, assessment, levy and

collection of real property tax is that real property shall be appraised at its
current and fair market value and assessed based on its actual use. To
ensure that this principle is applied, under Section 219 of the Code, the
assessors are authorized to undertake a general revision of real property
assessments within two (2) years after the effectivity of the Code in 1991
and every three (3) years thereafter. For this purpose, the assessors are
required under Section 212 of the same Code to prepare an SFMV of the
different classes of real property within their respective jurisdiction.
Review of the LGUs’ records, however, disclosed that none of the 18 LGUs
covered in the audit was able to comply with the said provisions. Twelve
(12) were not able to undertake general revisions of real property
assessment within two (2) years upon effectivity of the Code while others
were not able to regularly update the SFMV every three (3) years thereafter,
as tabulated below:
SFMV
LGUs Age in years
Initial Revised Age in years before revision
as of 2009
No Ordinance provided Has not revised its SMFV until it became a
to the team to City in June 17, 2007. The City is precluded
San Juan 16
determine the date of to increase tax rates within five (5) years from
initial revision its Cityhood.
Caloocan 1993 2004 11 5
Makati 1993 1997 4 12
22
SFMV
LGUs Age in years
Initial Revised Age in years before revision
as of 2009
Manila 1996 2005 9 4
1994 (became City
Marikina 2002 6 7
in June1996)
Pasig 1996 13
No revision
Quezon City 1997 12
Pasay 1997 2002 5 7
1998 6
Palawan 1993 3
2006 8
Pampanga 1996 No revision 13
1997 3
Bataan 1994 2000 3 6
2003 3
Iloilo Prov. 1997 2003 6 6
Pto Princesa 1994 1998 4 11
Rizal 1994 2000 6 9
Davao City 2005 2009 4 0
Davao Prov. 2006 2009 3 0
Iloilo City 2004 2006 2 3
1994 (became City
Antipolo 2000 2 9
in April 1996)
As may be noted, only the Province of Bataan managed to revise its SFMV
regularly until 2003. Its current SFMV is, however, in operation for about
six (6) years as of December 2009. The tabulation also revealed that as of
December 2009, only four (4) SFMVs maybe considered current while all
the others are enforced for around six (6) to sixteen (16) years. Considering
the upward movement of values of real properties, their established values
and classification in the assessment roll may no longer be considered
accurate.
As the rates of real estate tax were imposed on the assessed values,
computed based on the FMV, these LGUs, then, were not able to collect the
right taxes.
Management’s Comments Team’s Rejoinder

Province of Rizal (Assessor’s Office)
This office had prepared and submitted Since revenue measures could only
GRARP on Nov. 6, 2002 to take effect in be imposed through an ordinance
2004. Unfortunately, the SP failed to by the SP, the Assessor’s Office
enact an enabling ordinance to approve should closely coordinate with the
the SBUFMV for the conduct of the SP for resolution of some issues,
succeeding general revision (3rd GRARP). should there be any.
Then on Nov. 7, 2007, this Office As presented in the report, the
submitted the updated proposed SFMV of properties approved in
SBUFMV for the 3rd GRARP for the 2nd 1994 was revised only in 2000 or
time to the SP for the purpose of coping six (6) years after, and the SFMV
23

with the fundamental principles of in operation is existing for about
appraising real property at its current and nine (9) years as of December
fair market value and classifying thereof 2009.
for assessment purposes on the basis of its
actual use. The SP enacted SP Ordinance
No. 08-002 on April 16, 2008 approving
the updated Proposed Schedule of Base
Unit Fair Market Value for the Province
for the subsequent conduct of the next
general revision of assessment. Unfor-
tunately, due to the turn of events which
catapulted a global economic crisis and
instability, the SP passed SP Ordinance
No. 015 s. of 2008 on Dec. 15, 2008,
suspending the implementation of the 3rd
GRARP in the 13 municipalities in the
Province of Rizal.
Puerto Princesa City
The Assessor’s Office is aware of the The Team appreciates the action
importance of SFMV in real property taken by the Assessor’s Office. As
taxation that on September 9, 2009 the presented in the report, the present
Assessor’s Office submitted the proposed SFMV has not been revised since
SFMV to compliment the Assessment 1998.
Level that was already approved under
Ordinance No. 397 to the City Mayor for
endorsement to the Sanggunian for
enactment into an Ordinance and
hopefully conduct a GRA in 2010 for
implementation in 2011.
Marikina City
Please take note that Marikina became a The Team is aware of this Act and
City by virtue of RA 8223, otherwise the provisions on Suspension of
known as “An Act Converting the Increase in Rates of local taxes
Municipality of Marikina Into A Highly within the period of 5 years
Urbanized City to be known as The City
of Marikina” in November 6, 1996. This
Act under Article VIII Section 49
provided for a tax moratorium, as follows:
Sec.49. Suspension of Increase in Rates
of Local Taxes – No increase in the rates
of local taxes shall be imposed by the
City within a period of 5 years
from its acquisition of corporate
existence.
24
The City of Marikina acquired its The Team acknowledged that the
corporate existence in the year 1997 when City issued a new SFMV in 2002.
it was ratified via a plebiscite. In However, the proposed general
applying Sec 49 of said Act, the next revisions for CY 2006 did not
revision should have been done 5 years materialize. Thus, the existing
after 1997 or in the year 2002. Records SFMV, which was issued in 2002,
will show that there was indeed a revision is already about seven years in
of SFMV in that year. As of this date, operation as of December 2009.
this office has already proposed 2 general The Assessor’s Office should,
revisions for the year 2006 and 2009. then, closely coordinate with the
SP for the revision of SFMV.
Manila City
It was during my stint that 1996 SFMV As presented in the report, the
was established. However by 1998, I was existing SFMV of the City was
by special order out of the Department. revised in 2005 yet, thus, is already
From 2000 to half of 2007 I was out of due for revision.
City Hall. Anyway, the BLGF has
planned of ordering a synchronized
General Revision for Metro Manila in
2010.
Province of Iloilo
This office submitted requests for The SFMV of the Province is
appropriations for its groundwork for the almost six (6) years in operation as
conduct of General Revision of Real of December 2009 and is,
Property Tax Assessment as early as therefore, overdue for revision.
September 13, 2004 as it is mandatory to
enact/approve a new schedule of market
values required in Section 212 of the
Local Government Code of 1991. No
action has been taken in response to our
letter request but subsequent requests
have been made for the conduct of the
same activity in 2006 and 2007 but we
have not been granted the approval to
conduct the required General Revision
thus adjustments have not been made in
the SFMVs in the previous years.
We are aware of the need to appraise real
properties and as such we welcome your
observations and recommendations on
this matter for it will strongly support our
effort to ask for the approval of our
request to conduct the said activity.
25

Province of Pampanga
We have already submitted the proposed As presented in the report, the
Schedule of Fair Market Values for Province’s SFMV, which was
adoption by the SP for General Revision issued in 1996, was not revised
purposes. We are only awaiting the since then or in operation for about
approval of the new Schedule of Fair thirteen (13) years as of December
Market Values by the Sangguniang 2009. Such values could no longer
Panlalawigan for the conduct of a General be considered relevant at present.
Revision.
The Province has an on-going Tax It is recommended, then, that the
Mapping Operation Project to all its Tax Mapping Project be facilitated
municipalities so that the correct to update the record of the
classification per actual use of all real Province.
properties will be determined.
The approval of the General Revision on The Team looks forward to the full
the Assessed Values of Real Property Tax implementation of the general
and the on-going Tax Mapping Project of revision and tax mapping project
the Provincial Government will of the Province.
eventually increase collection on Real
Property Taxes. Furthermore, the
implementation of the ITAX System will
contribute to the efficiency in collection
of taxes.
Pasay City
Please be informed that as early as As disclosed in the report, the
November 2008, this office had already City’s SFMV has not been revised
submitted a Proposed General Revision of for (7) years as of December 2009
Real Property Taxes for the City to the and is, therefore, due for revision.
Sangguniang Panlungsod (SP). The SP,
however, thru the Committees on Laws
and Justice and Ways and Means,
recommended for the deferment of the
proposed general revision, citing the
present economic crisis as reason for their
recommendation.
Pasig City
Three years after we had conducted As presented in the report, Pasig
general revision in accordance with the City had not revised its SFMVs
erroneous Supreme Court decision, the issued in 1996. It has been in
Metro Manila Assessors through the operation for thirteen (13) years as
Metro Manila Assessors Association of December 2009 and the second
headed by the undersigned regularly longest in operation in Metro
conducted meetings for the next general Manila. On the other hand, twelve
26

revision but after series of meetings by (12) LGUs within Metro Manila
the assessor with the respective local managed to revise their SFMVs at
legislative bodies the consensus given least once since their initial general
was negative for their respective revision, while two (2) others have
constituents can no longer afford higher revised their SFMVs twice (2X)
taxes and the general revision will affect and thrice (3X) as of December
political hierarchy’s chances in local 2009.
polls.
Province of Bataan
We have already forwarded to SP our We appreciate the actions taken by
letter request for a General Revision for the Assessor’s Office. The Team
2008 as per attached letter dated January also took note that among the
22, 2007. LGUs covered in the audit, it is the
Province of Bataan that was able to
revise its SFMV three (3) times
since the implementation of the
Local Government Code.
Province of Palawan
The City Assessor’s Office is not under The Team is aware that the City of
the supervision of the Province. They Puerto Princesa is an independent
prepare their own schedule of values. City. Hence, deficiencies noted in
its operations are discussed
separately.
Following the provision prescribed under The team took note of revisions
Sec. 219 of the Local Government Code, undertaken by the Province of
general revision should be undertaken in Palawan in 1998 and 2006, and SP
1993, 1996, 1999, 2002, 2005 and 2008. Resolutions Nos. 7439-08 and
The Province of Palawan had conducted 4838-01 granting moratorium in
general revision in 1993, 1999 and 2005 the enactment of ordinance
or every after one G.R. and now we are approving the new SFMV of all
preparing for the 2011 G.R. to take effect classes of real properties and the
in 2012. For the supposed 1996, 2002 conduct of general revision of
and 2008 GR’s, the Sangguniang assessments of real property for the
Panlalawigan, for each GR deferred, years 2003 to 2006, and 2008 to
issued a corresponding moratorium 2010 for reasons stated therein.
deferring its implementation.
City of Caloocan
Schedule of Fair Market Value (SFMV) This means, then, that the effective
of all real properties are updated by SFMV for residential lots is the
undertaking General Revision only, per SFMV issued in 1993 or sixteen
approval of the Sangguniang Panglunsod. (16) years ago. These values could
Per City Ordinance No. 386, only the no longer be considered accurate.
Commercial/Industrial Land and
27

Improvement were implemented.
Residential Land and Improvement were
not effected as provided in Sec. 18 of the
Caloocan City Updated Revenue Code of
2004, which states:
Sec. 18 General Revision of Assessment -
(a) The schedule of values of real
property under Sec. 13, City Code No.
0140 s. 1992 is hereby amended by the
new Schedule of Values of real property
prepared by the Assessor-Members on the
Local Treasury and Assessment District
in compliance with Sec. 1, Presidential
Decree No. 921 and Sec. 212 and 219,
Republic Act No. 7160.
(b) The new real property assessment and
property classification shall be in a
separate book in this Ordinance for earlier
revision thereof pursuant to Sec. 219.
Republic Act No. 7160.
(c) The new assessment levels and tax It is very clear from this provision
rates for residential properties as provided that unless the assessment, based
for in this Code shall not take effect until on the new schedule of values, is
the revised assessment based on the new revised by the Assessor’s Office,
schedule of values is applied and the and the corresponding notice of
notice of reassessment issued. reassessment issued, the new
assessment levels and tax rates
cannot be applied. Apparently,
while the City’s Revenue Code
was revised in CY 2004, the
Assessor has yet to revise the
assessment as of this date. Without
the revisions and issuance of notice
of reassessment, the new assess-
ment levels and tax rates for
residential property can not take
effect.
Real Property taxation being imple- It cannot be said that the
mented is in accordance with the implementation is in accordance
governing laws embodied in R.A. 7160 with RA 7160. As presented in the
and per City Ordinance No. 0386 S. 2004 report, under Section 219 of the
approved by the Sangguniang Code, the Assessors are authorized
Panglungsod (SP). to undertake revisions of real
property assessment every three (3)
Further per City Ordinance, General
years. As admitted by the City
Revision 2004 effected only the General
28

revision for Commercial/Industrial Land Assessor, the SFMV being applied
and Improvements, thus at this date the to residential land at present is the
SFMV applied to Residential Land and SFMV issued in 1994 or about
Improvement is still the SFMV embodied fifteen (15) years in operation as of
in General Revision 1994. December 2009.
The Team is not questioning the

Enumerated below are some facts that policy of the City of assessing
will clarify the negative perception, as properties based on the manner it is
follows: used but the failure to undertake
general revision of real property
1. Land that is based on zonal
assessment regularly.
classification as Residential, the
SFMV to be applied must be
Residential, but for the actual use, if
the building erected thereon is
Commercial/Industrial not
Residential;
2. Land located in a Residential Zone
and the building erected is of
Residential use, then the SFMV
applied and the Assessment Level
will be for Residential.
As discussed in the report, the
The preparation of SFMV is regularly City’s initial SFMV in 1993 was
done by the OCA. Be informed that only revised only in 2004 or only after
in 2004, we materialized the approved eleven (11) years and did not cover
SFMV for General Revision by the yet residential lots. The 2004
Sangguniang Panglungsod. SFMV is at present in operation
for around five (5) years as of
December 2009 which is way
beyond the revision period.
City of Makati
Please be informed that this office is As disclosed in the report, the
regularly recommending for the conduct City’s present SFMV is in
of same but a legislative action by the operation since 1997 or 12 years as
City Council is needed to effect the said of December 2009. Besides, while
General Revision. As added information, Makati is generating substantial
this City is scheduled to conduct a revenues, it still resorts to
General Revision of Real Property borrowings to implement
Assessment together with the seventeen developmental projects.
cities and municipalities in the Metro-
Manila area, however, due to the Global
Economic crisis, Makati made a
pronouncement that in order to cushion
the effect of said crisis, there will be no
29

increase of tax in this jurisdiction. Other
cities and municipality in Metro-Manila
Area also deferred the conduct of the
General Revision.
For the information of those concerned,
this office is currently preparing our
proposal for the amendment of our
existing SFMV’s (general revision) that
will take effect in year 2011 after the
enactment of an ordinance for this
purpose.
Furthermore, it is emphasized that the It is true that a general revision
general revision does not necessarily may result in either increase or
mean an increase in assessment but, in decrease in property valuation.
many instances, a decrease in valuation This being the case, there is a need
due to application of depreciation as to conduct regular valuation to
provided by law especially for building ensure that the taxes being
and machinery. collected remained reasonable.
Considering that the last revision
was in 1997 yet, the taxes being
collected may no longer be
considered reasonable.
Quezon City
Under the LGC, general revision of real The Team agrees that the purpose
properties should be undertaken 2 years of general revision is, basically,
after its effectivity date and every 3 years not to increase tax collection but to
thereafter. Since the effectivity date of the ensure that taxation is fair and
LGC is January 1, 1992, the City should reasonable. In the case of Quezon
have undertaken the first general revision City, since there were no revisions
on January 1, 1994. undertaken since 1997, it cannot be
said that the existing rates are still
The succeeding general revisions should
fair and reasonable as the basis for
be as follows:
computation was not reflective of
2nd General Revision - 3 years
January 1, 1997 the true values of properties.
after first revision
3rd General Revision - 3 years
January 1, 2000 The team, however, took note of
after last revision
4th General Revision - 3 years
the efforts being exerted by the
January 1, 2003
after last revision Assessor’s Office.
January 1, 2006
after last revision
January 1, 2009
after last revision
By year 2003, the City should have

undertaken the 4th general revision
already. Clearly, the requirement of the
LGC was not complied with.
30

The team has taken note of the city
ordinances passed by the City Council for
the upward adjustment of the assessment
level. This resulted in the increase of
assessment values of lands located within
the City. However, the requirement of the
LGC is the revision of the schedule of fair
market values of real property units.
Moreover, the ordinance covered only
land. The schedule of market values of
buildings and machineries should also be
revised. This is in keeping with the
fundamental principle that assessment
should be based on current fair market
values. The purpose of the law is not only
to increase tax collection, but also to
make taxation fair and reasonable.
b. Ad valorem tax on idle lands was not imposed and collected by 14 out of
17 LGUs mandated to impose the same. Uncollected taxes on idle lands
covering selected areas in eight (8) subdivisions/locations already
amounted to P1.022 million. In addition, uncollected taxes on idle lands
as reflected in the assessment roll of the City Government of Makati
amounted to about P0.450 million.
Under Section 236 of the LGC, LGUs may, likewise, levy an annual tax on
idle lands at the rate not exceeding five (5%) percent of the assessed value
of the property which shall be in addition to the basic real property tax.
Under Section 237 of the Code, for purposes of real property taxation, idle
land is defined to include the following:
• Agricultural lands, more than one (1) hectare in area, suitable for cultivation,
dairying, inland fishery, and other agricultural uses, one-half (1/2) of which
remains uncultivated or unimproved by the owner of the property or person
having legal interest therein. Agricultural lands planted to permanent or
perennial crops with at least fifty (50) trees to a hectare shall not be considered
idle lands. Lands actually used for grazing purposes shall, likewise, not be
considered idle lands.
• Lands, other than agricultural, located in a city or municipality, more than one
thousand (1,000) square meters in area, one-half (1/2) of which remain
unutilized or unimproved by the owner or person having legal interest therein.
31
• Regardless of land area, it shall also apply to residential lots in subdivisions

duly approved by proper authorities, the ownership of which has been
transferred to individual owners, who shall be liable for the additional tax.
Individual lots of such subdivisions, the ownership of which has not been
transferred to the buyer shall be considered as part of the subdivision, and
shall be subject to the additional tax payable by the subdivision owner or
operator.
In the case of the City Government of Quezon, only vacant residential lots
in subdivisions located along the national highway are classified as idle
lands subject to additional ad valorem tax.
Review of records disclosed that except for the City Government of

Caloocan, all revenue codes/ordinances of LGUs covered in the audit
included ad valorem tax for idle lands in rates ranging from 1% to 5%.
Examination of the tax and assessment roll, however, revealed that of the 17
LGUs, only three (3) LGUs actually collected the said tax, as tabulated
below.
LGU Tax Rate Collecting Not Collecting

Manila 5% 
Quezon 1% 
Makati 5% 
Caloocan Not imposed
Pasig 5% 
Marikina 4% 
San Juan 5% 
Pasay 5% 
Antipolo 2% 
Puerto Princesa 1% 
Iloilo City
Agricultural, commercial, industrial 2% 
Residential 1%
Davao City .25% 
Pampanga 5% 
Bataan 5% 
Rizal 5% 
Palawan 1% 
Iloilo Prov. 3% 
Davao del Norte 5% 
To determine whether there were no idle lands to be imposed with ad

valorem tax, the Team, on various dates, together with representatives from
the concerned Assessor’s Offices, conducted ocular inspections of selected
subdivisions within the territorial jurisdiction of selected LGUs.
32
Ocular inspections and verification of the assessment rolls of the eight (8)
LGUs disclosed that there were idle subdivision lots and agricultural lands
which should have been subjected to the ad valorem tax. As can be gleaned
in the tabulation below, yearly tax due on the sampled subdivisions alone
could have generated additional income to the concerned LGUs of around
P1,022,025.55.
No of Idle Assessed Tax Yearly Tax

LGU Places Inspected
Lots Value Rate Due
Rawlands – Municipality of Baras
Rizal 10 P1,068,582 5% P 53,429.10
Cuesta Verde, Sect. 12,13, 14
Antipolo 409 15,727,810 2% 314,556.20
Princesa Subd.
Puerto
318 3,107,370 1% 31,073.70
Princesa
Municipality of Roxas
Palawan 18 703,392 1% 7,033.92
Cresta Verde and Villa Verde Subd.
Quezon
124 6,083,510 1% 60,835.10
City
33
No of Idle Assessed Tax Yearly Tax

LGU Places Inspected
Lots Value Rate Due
Las Terrazas Subd.
Davao
43 1,119,130 .25% 2,797.84*
City *
Glenville Subd, Sect. 9 & 10
Iloilo
145 3,405,190 3% 102,155.70
Prov.
Dasmarinas Village Forbes

Makati ** 5 9,002,880 5% 450,144.00
4 lots 1 lot
Total P1,022,025.55
* Beginning 2009, the yearly tax due on the sampled lots will increase to P20,497.24 as market value per
square meter increased from P300 to P3,000.
** No ocular inspection conducted. The Team identified idle lands from the Assessment Roll and verified
corresponding payment for ad valorem tax.

Province of Rizal (Assessor’s Office)
Municipal Assessors requested for The Team appreciates the initial
clarification on how to consider a land an actions taken by the Province. The
idle, hence, the conduct of symposium on Province should be guided by the
Feb. 26-27, 2009. In the said symposium, provisions of Section 237 of the
questions were raised among, which are Local Government Code as the
as follows: lands to be considered idle is
properly defined therein.
a. What are the lots to be considered idle:
b. What are the proper ways to identify
this idle lands;
c. There must be a rigid study and further
evaluation for a lot to be considered an
idle land;
d. What are the guidelines, policy or
standards to be followed;
e. Assessors may need the assistance of
an agriculturist in identifying which lot
is suitable for cultivation, dairying,
etc.;
34
f. There must be a massive campaign or

information dissemination for the
people to be given the chance to
develop or improve their lots;
g. If imposed, it will be an additional
burden for the people or the
constituents are there any remedies to
caution this impact.
h. What are the guidelines in the
disposition of the sharing for the tax.
The recommendation is well taken, While the Team understands that

however, due to lack of funds, lack of funds are needed in conducting tax
personnel and lack of mobilization, mapping projects to identify idle
especially in the municipal level, the tax lands, said project can be
mapping project and identification of idle integrated in other tax mapping
lands could not be implemented but in activities such as conduct of
some municipalities, tax mapping project general revision. Besides, to
is being done on a case to case basis. intensify collection/taxing power
activities, the City indeed has to
provide a budget. The project
should, however, be assessed to
ensure that the benefits will
outweigh the relevant costs.

Section 2A.03 of Tax Ordinance No. 98- We appreciate the initial actions
001 provides an additional Ad Valorem taken by the Assessor’s Office.
tax of 1% on idle lands within the City.
However, ever since its enactment into an
Ordinance in 1998 it was not
implemented. The City Assessor then
when the said idle land tax was enacted
into an ordinance was the late Mr.
Arnaldo U. Favila who was active until
September of 2007. He had not given nor
issued any instruction to identify and
make a listing of idle lands within the
City and neither gave information as to
the reason why it was not implemented.
During the hearing on the proposed draft
of the Revised Revenue Code of Puerto
Princesa City (2008) I had brought this to
the attention of the members of the
Technical Working Group and the Ad
Hoc Committee whose members are
35

representatives of the Executive and
Legislative Departments of the existing
provision on idle lands and the reaction is
to incorporate it in the proposed Revised
Revenue Code of Puerto Princesa (2008).
The said provision was carried over in the
said code and was approved under
Ordinance No. 397. I have discussed this
matter with key personnel of this Office
that would handle the implementation of
conducting an ocular inspection within
the City that would identify and prepare
the listing of all idle lands within the City
and possibly submit in an Assessment
Roll before the end of the year for
implementation the following year.
Province of Bataan
Listing and identification of Idle Lands We appreciate the Assessor’s
based on Section 237 of the LGC will be Office’s commitment to take action
our utmost priority. on this issue.
Province of Palawan
No listing of idle lands. Had instructed The Province, then, should initiate
the Municipal Assessors regarding this. action in identifying idle lands in
coordination with the Municipal
Assessors.
City of Antipolo
The City has no records of idle lands and The LGC clearly provides
is not imposing ad valorem tax of 2% for procedures and criteria for the
idle lands because of the following identification of idle lands. If the
reasons: City is still not comfortable on the
identified procedures, it can
a. The City of Antipolo is
formulate its own procedures for
predominantly agricultural
classifying and identifying idle
considering that 70% of its
lands. Any policy to be formulated
area is still classified as
should, however, be consistent
agricultural, thus, the difficulty
with the provisions of the Code.
of identifying idle lands;
The team understands that budget
b. Lack of personnel, insufficient
is needed to undertake the activity,
budget, unavailability of
thus, there is a need to prepare an
vehicle to conduct tax
overall revenue generation plan
mapping operation for the
and to strategize each activity to
main purpose of identifying
ensure that the benefits from each
idle lands;
activity would outweigh the costs.
36

c. Global and domestic economic The identification of idle lands can
difficulties faced and be included in the conduct of
experienced by real property general revision of real property
owners; assessments.
d. Natural calamities suffered by
the City; and
e. Need to conduct massive
information campaign to real
property owners on the
imposition of additional tax on
idle lands.
Province of Iloilo
The Municipal Assessors of this province The Province, then, should take the
have already been requested to identify lead in the identification of idle
and submit listing of Idle Lands in their lands in coordination with the
respective areas of jurisdiction but no Municipal Assessors, if the
listing of such lands exist in the Province concerned Municipal Assessors
except those owned by the Republic of were not taking the initiative.
the Philippines.
As regards to the properties specified in It is but proper that vacant lots
the inspection you have conducted at the should be assessed like similar
Municipality of Leganes, the records of lands in the locality. A residential
this office shows that Tax Declarations vacant lot shall be assessed as
indicate that these properties were residential. Over and above the
classified as residential lands. Based on regular assessment is the tax on
the Manual on Real Property Appraisal idle lands. This is clearly stated
and Assessment Operations, Chapter V: under Section 57 of the Provincial
Assessment of Real Property Section 2, Revenue Code of the Province of
D-No. 4, “Vacant lands shall be assessed Iloilo which provides that, an
like similar lands in the locality” and annual tax of three (3%) of the
therefore, cannot be considered as idle assessed value of the real property
lands. on idle lands is imposed and the
same shall be in addition to the
basic real property tax.
Quezon City
The list as mentioned in the instant COA The list of lots included in the
Audit Observation Memorandum pertains Audit Observation Memorandum
to lots in subdivision that has no recorded was based on ocular inspection
improvements. If we may state, such undertaken by the members of the
situation does not ifso-facto classify the audit team together with the
property as idle land, as there may be representative from the Office of
some improvements within the property, the City Assessor. Included in the
such as those with landscaping, plantings, list are only lots without any
37

walkways, or fences, which are not improvement, which means no
necessarily reported to the office of the landscaping, walkways, fence or
City Assessor for assessment purposes. even plants.
In the past, there were preparations made
by the Office to implement the provision,
however, this was not given final
imprimatur.
While there are Avenues or Roads that The City should take initiative in
are known to be National roads, there is identifying roads and avenues that
no, however, official listing thereof. More are considered national roads
so, that there are streets which in one considering that only idle lands
section is a national road, but on the next along national roads can be
stretch, is regarded as City or local road. subjected to ad valorem tax on idle
lands.
Accordingly, there may be a need for an
Official declaration of which are City,
and which are National roads.
The Cresta Verde subdivision at Granting for the sake of argument
Barangay Sta. Monica, has indeed an that Mindanao Avenue is still in
access on Mindanao Ave., through Cresta the name of the subdivision owner,
Verde Avenue. On the Tax Map record, Mindanao Avenue is already
however, Mindanao Ave. is identified as considered a national road. Thus,
Road Lot 1, Psd 13-003818, that is still any idle lots located in the subject
under the name of First Optima Realty subdivision should have been
Corp. with Title No. TCT 376511 (dtd. subjected to idle land taxes.
1/15/88). Thus, while said Road is
regarded as National Road, technically, it
still remains as privately owned unless
perhaps the same is donated to the
National Government. (see Tax
Declaration E-115-02130)
The other subdivision cited is Villa Verde Ocular inspection revealed that the
Subdivision, also at Barangay Sta. main gate of the subdivision is
Monica. In the Office Tax Map, the along Quirino Highway, which is a
subdivision is connected to F. Salvador national road.
Ave., (through Granate St.), which is its
access to Commonwealth Ave. It is
actually F. Salvador Ave., which is part
of Jordan Plains Subd., that is connected
to Commonwealth Ave., and not the Villa
Verde Subdivision (Tax map attached).
Thus, from the foregoing facts cited, Idle As discussed above, these
Land Tax may not apply to the List of subdivisions are along Mindanao
Lots cited on Cresta Verde, and Villa Avenue and Quirino Highways,
Verde Subdivisions. respectively.
38
The office shall accordingly pursue action The audit team appreciates the
that shall establish a database that, City’s plan to establish a database
hopefully, will allow the collection of idle of idle lands to be subjected to ad
land tax on qualified properties. valorem tax. Considering,
however, that the tax on idle lands
should have been imposed as early
as 1994, the establishment of the
database should be facilitated.
c. Pasay City still adopted the stripping method of assessment in determining

the unit/market value of commercial lots which is not in accordance with
the provision of the Manual on Real Property Appraisal and Assessment
Operation issued in January 2006. For the twenty three (23) sampled lots
alone, the City is losing around P74.832 million representing yearly
undercollection of taxes.
Under Section 2.A.b (2), Chapter IV of the Manual on Real Property

Appraisal and Assessment Operation, the stripping method shall no longer
be applied in commercial and industrial properties. Despite such issuance,
the City of Pasay continuously applies the stripping method in the
assessment of commercial properties. Non-compliance to such provisions
resulted in underassessment of the subject properties.
In twenty three (23) sampled lots alone, yearly underassessment computed by

the team already amounted to P2.494 billion with corresponding yearly tax
due of P74.83 million summarized below with details attached as Annex A:
ASSESSED VALUE
TAXPAYER'S NAME TAX DEC # Per Assessment TAX DUE
Per Audit Difference
Roll
B1-076-04826 P653,958,000 P 751,155,000 P 97,197,000 P 2,915,910.00
B1-076-04827 285,788,280 298,545,000 12,756,720 382,701.60
B1-076-04828 684,518,460 712,830,000 28,311,540 849,346.20
B1-076-04829 344,416,500 361,155,000 16,738,500 502,155.00
Shoemart, Inc.
B1-076-04830 218,512,080 230,220,000 11,707,920 351,237.60
B1-076-04832 1,228,344,390 1,788,915,000 560,570,610 16,817,118.30
B1-076-04833 2,100,225,780 2,932,140,000 831,914,220 24,957,426.60
B1-076-04834 1,077,170,430 1,278,330,000 201,159,570 6,034,787.10
Titan Resources Corp. B1-076-04805 591,917,310 872,640,000 280,722,690 8,421,680.70
B1-076-04801 122,703,690 130,470,000 7,766,310 232,989.30
Hill Realty and Dev't.
B1-076-04803 251,340,840 334,500,000 83,159,160 2,494,774.80
Corp.
B1-076-04810 79,648,650 85,155,000 5,506,350 165,190.50
Harbour Land Realty & B1-076-04784 70,455,450 75,480,000 5,024,550 150,736.50
39
ASSESSED VALUE
TAXPAYER'S NAME TAX DEC # Per Assessment TAX DUE
Per Audit Difference
Roll
Dev't. Corp. B1-076-04795 304,010,630 388,650,000 84,639,370 2,539,181.10
B1-076-04787 114,372,300 156,090,000 41,717,700 1,251,531.00
B1-076-04790 67,848,300 68,490,000 641,700 19,251.00
B1-076-04792 63,733,950 68,460,000 4,726,050 141,781.50
B1-076-04786 66,568,350 68,415,000 1,846,650 55,399.50
World Trade
B1-076-04797 186,108,570 255,435,000 69,326,430 2,079,792.90
Corporation
B1-076-04798 155,458,470 167,805,000 12,346,530 370,395.90
B1-076-04794 113,041,110 159,675,000 46,633,890 1,399,016.70
Pasay Hongkong Realty
B1-076-04799 129,327,780 153,960,000 24,632,220 738,966.60
& Dev't. Corp.
B1-076-04800 163,805,250 229,185,000 65,379,750 1,961,392.50
TOTAL P9,073,274,570 P11,567,700,000 P2,494,425,430 P74,832,762.90
d. In four (4) LGUs, despite enactment of new rates, the Offices of the
Assessors/BPLOs were still imposing old rates resulting in
undercollection of about P342.76 million during CYs 2006 to 2008.
The Manual on Real Property Appraisal and Assessment Operations

provides, among others, that:
• All real properties, whether taxable or exempt, shall be appraised at

the current and fair market value prevailing in the locality where the
property is situated.
• Appraisal shall be based on the latest Schedule of Fair Market Values

(SFMV) as embodied in the Ordinance passed by the SP.
• Appraisal of real property declared for the first time shall be listed,
classified and valued on the basis of the SFMV and shall be subject
to back taxes, if applicable, of not exceeding ten (10) years.
• When the numbering system is installed, no two parcels of land in

the Philippines would have the same identification number.
As discussed earlier, the SFMVs of the LGUs covered in the audit were not
regularly updated. The real property taxes being imposed then may not be
considered appropriate as the tax rates are applied on SMFV. While this is
already the existing condition, the Team further noted that the existing tax
rates were still neither applied nor correctly applied by the Office of the
Assessor/BPLO resulting in net undercollection of taxes, tabulated as
follows:
40
Under Collection
Remarks
of Tax Due
Antipolo City
• The City continuously charged 1% of the assessed value of the P181,047,930.10

properties instead of 1½% as provided under its Revenue Code of 2000.
Under the said Code, after the lapse of five (5) years from the City’s
acquisition of its corporate existence, the annual “ad valorem” tax on
real properties shall be one and one-half percent (1½%). The
Municipality of Antipolo became a City in 1996. The new basic tax rate of
1½% of the assessed value should then be imposed starting 2004. The
undercollection during CYs 2006 to 2008 amounted to P181.048 million,
as computed below:
Realty Property Tax

Year Undercollection
Per Collection (1%) Per Audit (1 ½%)
2006 P 112,166,821.88 P168,250,232.82 P 56,083,410.94
2007 149,402,686.98 224,104,030.47 74,701,343.49
2008 100,526,351.33 150,789,527.00 50,263,175.67
Total P362,095,860.19 P543,143,790.29 P181,047,930.10
• The initial tax of the newly started business was billed at one-fourth of 13,644.97
one tenth of one percent (1/4 of 1/10 of 1%) of the capital investment
regardless of amount. Under the City’s Revenue Code, the minimum
initial tax should be P300. This also resulted in undercollection of
P13,644.97, broken down as follows (See Annex B for details):
Year Amount
2006 P 7,637.50
2007 6,007.47
Total P 13,644.97
• Rates imposed on regulatory fees were not in accordance with the 25,695.00
Revenue Code. The applicants were assessed only P123,555 for
Mayors Permit and Garbage Fee instead of P149,250. These resulted in
undercollection of at least P25,695, as summarized below with details
attached on Annex C:
Regulatory Over/Under
Year Per LGU Per Audit
Fees Collection
Mayor’s 2006 P40,590.00 P44,210.00 P3,620.00
Permit Fee 2008 55,260.00 61,540.00 6,280.00
2006 7,960.00 13,500.00 5,540.00
Garbage Fee 2007 8,785.00 15,000.00 6,215.00
2008 10,960.00 15,000.00 4,040.00
Total P 123,555 P 149,250 P 25,695
Sub-total P181,087,270.07
41
Under Collection
Remarks
of Tax Due
Puerto Princesa
Review of CYs 2007 to 2008 records disclosed that the 20% assessment P7,221,732.68
level for commercial and industrial lands under Revenue Ordinance No. 179
approved on September 24, 2001 were not applied by the City. The City
continuously used the assessment level of 16.5% resulting in
undercollection of about P7.222M for commercial lands during CYs 2007 to
2008, computed as follows:
RPT Collection for Commercial Land

Year Actual @ 16.5% Per Audit @ 20% Under Collection
Assessment Level Assessment Level
2007 P 18,922,482.29 22,992,520.42 P 4,070,038.13
2008 14,539,323.25 17,691,017.80 3,151,694.55
Total P 33,461,805.54 P40,683,538.22 P 7,221,732.68
Inquiry from the City Assessor revealed that the new Ordinance was not
156,407.08
implemented due to the abrupt increase in rates and non-approval of the
proposed revision of SFMV for the years 2005 and 2007. This argument
cannot be accepted as it is not within the authority of the City Assessor to
determine whether or not to implement the Ordinance approved by the
Sangguniang Panglungsod. Its function is to implement the law, rules and
regulations.
The Team also noted that fees manually computed were not accurate
resulting in net undercollection of P156,407.08 for CYs 2007 and 2008:
Particulars Land Building Net Difference

2007
Per Report
Basic RPT P9,399,323.56 P1,077,680.32
SEF 4,653,316.28 571,560.40
P(13,625.26)
Should be SEF at 50% of Basic RPT 4,699,661.78 538,840.16
Difference P(46,345.50) P 32,720.24
2008
Per Report
Basic RPT 4,679,286.76 3,793,863.52
SEF 2,440,852.85 1,652,940.47
Should be SEF at 50% of Basic RPT 2,339,643.38 1,896,931.76 (142,781.82)
Difference 101,209.47 (243,991.29)
Under collection P(156,407.08)
Sub-total P7,378,139.76
Caloocan City
• The market values of two (2) RPUs were incorrectly computed resulting
in overassessment of P406,200. Despite overassessment, the tax due P 45,058.80
per City’s record is short by P45,058.80, computed as follows:
42
Under Collection
Remarks
of Tax Due
Particula
PIN No. Market Value Assessed Value Tax Due
rs
Per City 113-01-006-02-001 P 6,092,856 P 2,437,140 P 5,145.00
Per Audit 5,077,380 2,030,952 50,773.80
Difference P 1,015,476 P 406,188 P (45,628.80)
Per City 113-01-001-06-003-B001 542,640 108,530 3,283.20
Per Audit 542,640 108,528 2,713.20
Difference - 2.00 570.00
Under collection P (45,058.80)
• The rates on business taxes were erroneously imposed resulting in 1,323,539.52

undercollection of P1,323,539.52. Of the sampled 21 business
establishments evaluated by the Team, 7 were underassessed by
P4,492.60 to P912,343.01 while 14 others were overassessed by P401
to P253,770, as tabulated below with details attached as Annex D.
Business Tax Amount Due
Per City P 5,198,769.78
Per COA 6,522,309.30
Under Collection P1,323,539.52
Sub-total P 1,368,598.32
City of Manila
• Signboard Fee of P100 authorized under Tax Ordinance No. 7794 was P 8,789,640
not being imposed. Instead, business establishments were being
charged only P40 as signboard fee. With 146,494 business permits
issued during CYs 2006 to 2008, undercollection for signboard fee alone
would amount to about P8.780 million, computed as follows:
No. of Amount of Signboard Fees

Year Establishments Collected at P40 Should be at P100 Undercollection
2006 44,652 P1,786,080.00 P4,465,200.00 P2,679,120.00
2007 50,488 2,019,520.00 5,048,800.00 3,029,280.00
2008 51,354 2,054,160.00 5,135,400.00 3,081,240.00
Total 146,494 P5,859,760.00 P14,649,400.00 P8,789,640.00
• Of the sampled 16 establishments, computation of business tax in 14

were erroneous resulting in net underassessment of P144.14 million for 144,135,616
the three year period, as presented below:
Nature of No. of Gross
Year Rate Per City Per Audit Difference
Business Estab. Income (P)
Insurance Co./ 2006 1,126,599,945 75% of 1% P3,640,691 P8,449,499 P4,808,808.06
Financial/ 3 2007 1,126,599,945 of gross 3,857,993 8,449,499 4,591,506.24
Lending Inst. 2008 1,836,737,525 receipts (GR) 3,584,410 13,775,531 10,191,120.81
2006 931,100,745 15,561,276 27,933,022 12,371,745.73
Shopping 3% of the
3 2007 931,100,745 15,482,150 27,933,022 12,450,872.04
Center GR
2008 936,873,113 17,023,043 28,106,193 11,083,150.37
2006 10,165,255,563 56 ¼% of 31,757,774 57,179,562 25,421,788.40
Mfg/Sales/
5 2007 9,801,872,956 1% for 6.5M 39,442,426 55,135,535 15,693,109.10
Purchasing or more
2008 12,320,901,852 28,345,132 69,305,072 40,959,939.96
2006 505,094,967 1,996,624 3,788,212 1,791,587.91
Banking/ 75% of 1%
3 2007 505,094,967 754,950 3,788,212 3,033,262.26
Financial of GR
2008 507,478,099 2,067,360 3,806,085 1,738,725.74
Undercollection 14 P 159,873,141 P299,199,950 P144,135,616
Sub-total 152,925,256
TOTAL P342,759,264.15
43
In addition to quantifiable errors, there were also other errors in the

Assessment Roll, which may, likewise, result in undercollection but effects
cannot yet be quantified:
LGUs Remarks
• The tax declarations evaluated by the Province were not included in

the Assessment Roll maintained by the Province as of December
Province of
2008.
Pampanga
• The assessment roll maintained by the Province and that of the
municipalities does not tally.
• Of 1,494 notices of delinquencies for delivery, only 690 were
Pasay City
delivered due to some errors in the Assessment Roll.
• Thirty-eight (38) newly assessed RPUs located in the Municipality of

Dumangas were not included in the AR maintained by the Province
Province of
as of August 7, 2009. Thus, the concerned taxpayers could not pay
Iloilo
at the Province and need to go back to the Municipality. This practice
would not facilitate collection of taxes.
• The collection of the Municipality of Magsaysay is 190% to 240%

Province of
more than its tax collectibles manifesting errors in the Assessment
Palawan
Roll being maintained by the Province.
• Newly assessed RPUs were not included in the Assessment Roll as

of June 16, 2009, as illustrated below:
Date
Actual Market
PIN Appraised/
Use Value Effectivity
Assessed
018-12-012-27-040-1001 R P439,200.00 7/3/07 2008
018-12-004-01-006-1001 R 968,000.00 9/20/07 2008
018-12-008-26-35-1001 R 664,000.00 10/11/07 2007
Province of These properties have market values over P300,000, which signifies
Bataan that the same were approved by the Provincial Assessor.
• As indicated in the comments of the Province, the Report on Real

Property Assessments are saddled with deficiencies such as 1) non-
cancellation of previous tax declarations despite the issuance of new
ones; 2) issuance of tax declarations without supporting documents
to prove ownership or actual claim; 3) tax declarations with
overlapping properties; 4) wrong or incomplete addresses of
declared owners. These problems, in a way, bloated the Report on
Real Property Assessments.
44

Antipolo City
On RPT
With due respect to the framers of the The City Treasurers Office (CTO)
City Ordinance for that specific section in clearly admits that based on
question, this Office humbly opines: Section 233 of the Local
Government Code, the SP can
It was provided that Sec. 2A.01 of the
issue an Ordinance imposing 1-
2000 Revenue Code of Antipolo provides
1/2%. There is, therefore, no
that the rate of real property tax to be
reason for the CTO not to impose
implemented in the City shall be in
the legally approved rates.
accordance with the existing Provincial
Moreover, if the CTO has any
Tax Ordinance dealing on the matter.
question on the legality of any
To this aspect, it is clearly provided in Ordinance approved by the SP,
Section 233 (a) of the LGC that: such concerns should be raised
before the SP for resolution.
“Sec. 233. Rates of Levy. – xxx
(a) In the case of a province, at the rate
not exceeding one percent (1%) of the
assessed value of real property; and
xxx.”
Following the authority granted to

province, this City must also impose the
rate of 1% of the assessed value of real
property, and no more.
And what could be the basis used for the

imposition of a higher rate of levy on real
property of 1-1/2%? There could be no
other basis but Sec. 233 (b) of the LGC
which reads:
“Sec. 233. Rates of Levy. – xxx

(a) xxx
(b) In the case of a city or a
municipality within
Metropolitan Manila Area, at
the rate of not exceeding two
percent (2%) of the assessed
value of real property.”
If Sec. 233 (b) of the LGC is not their

basis, then, there should be none at all,
the specific provision of Sec. 2A.01 of
the City Ordinance of 2000, for having no
legal basis, may not be implemented.
45

On Business Tax
The strict imposition of business tax rates The Team appreciates compliance
for newly started businesses, mayor with existing Revenue Code. This
permits and regulatory fees in accordance in a way would ensure that fees
with the 2000 Revised Revenue Code and and charges are fair and reasonable
Executive Order No. 2007 (Presumptive to all.
Gross Income) has been strictly followed
since June 2008. To further increase
revenues coming from such registration
of new businesses, an Executive Order
was adopted on 23 established businesses
registering at BPLO whereby a
presumptive minimum capital investment
is used as the basis in computing the
initial taxes to be paid. Likewise, the new
rate of tax used in assessing newly started
business is 1% of the presumptive capital.
The rates for the other regulatory fees It is unfortunate that the system
were not accordingly adjusted in BPLO’s was not yet adjusted as of to date
software in 2007, thus, assessments for when the new rates were approved
these fees were not in accordance with the in 2000. The least that the City
Revised Revenue Code of 2000. BPLO could have done is to make manual
has no authority to alter the computer adjustment to correct the erroneous
program installed by the Software computation generated by the
Provider, hence, we just continue to use system.
whatever rates were installed in that
program. There is going to be installed a
new software, which will eventually
correct the discrepancy by the end of the
year.
Ordinance No. 98-001 unlike Ordinance If the Assessor’s Office feels that
No. 56 does not contain provisions on the there are some issues to be
SFMV pursuant to Section 212 of the resolved before the ordinances can
LGC, which the Assessors Office had not be implemented, such arguments
finished its preparation in time in order to should be raised before the SP for
submit it for approval. The Approval of resolution. The City Assessor
Ordinance No. 98-001 was too early in cannot just ignore an Ordinance
time considering that Ordinance No. 56 due to some legal impediments,
had just been recently implemented on which were not raised in the proper
January 1998 and there’s enough time to forum. Had these issues been
complete the SFMV for enactment into an raised, the issues should have been
Ordinance and to conduct a GRA and resolved by now and appropriate
implement it in compliance to Section rates accordingly applied.
46
219 of the LGC that require that it should

be undertaken every 3 years but was not
considered before its approval.
Ordinance No. 98-001 was approved
without a provision on SFMV or even a
provision adopting the SFMV of
Ordinance No. 56 but has provision on
the Assessment Levels. The Assessment
Levels under Ordinance No. 98-001 was
the maximum allowed by Section 218 of
the LGC and granting that the SFMV
provided under Ordinance No. 56 was
adopted under Ordinance No. 98-001 it
would cause a sharp increase in realty tax
that would invite protest from taxpayers.
Province of Iloilo
The observations and recommendations We look forward to the full
declared in your memorandum implementation of the planned
concerning these subjects are noted and computerization of the Province’s
well taken. It has been the objective of assessment operations. However,
this Office to improve our real property the Province should ensure that the
assessment operations and to be able to programmed computations would
provide a more efficient and quality generate accurate results
service to increase our revenue considering existing tax
generation. ordinances.
To facilitate the accuracy and efficiency
in our services, we have submitted our
project proposal entitled RPTA Data
Computerization Project of the Province
of Iloilo in November 2007. The said
project intends to acquire the
Computerization of Real Property Tax
Assessment System (CRPTAS) software,
which will respond to the correctness and
the truthfulness of our assessment
operations. Among the benefits of this
project is the elimination of revenue loss
because the computations are
programmed and the automated
generation of assessment records that will
ensure the accuracy of the documents and
files kept in the provincial office as well
as those issued in the municipalities.
47
The implementation of this system will

further bring in efficient solutions to our
difficulties in the maintenance and
updating of our assessment records, if this
can be done with the conduct of General
Revision of the Real Property Tax
Assessment. It will also be more
economical to simultaneously do these
activities as the cost of the appropriation
for the General Revision will be reduced
and succeeding revisions will not be as
costly that will possibly encourage our
local government to regularly carry out
the said activity as required without
hesitation due to budgetary constraints.
Considering the delay of the conduct of
the revision, we are aware of the demands
that will befall us to work on this task but
with the system support, we can save time
and address problems not only of one
municipality but as many as we can cover
all at once.
As now, we are on the first segment of
the first phase of this project and we are
still awaiting the full acquisition of this
system to be approved and granted so that
the need to reconcile and correct our
records can be done immediately and
proficiently. We will, however, look into
the problems you have brought to our
attention and will try our best to resolve
these within our present means. Copies of
our project proposal and requests are
enclosed.
Bataan
On Assessment Roll
Regular updating will now be The Team will look forward to the
systematically done and with the full implementation of the RAS-
development of Report Admin System on RPA.
Real Property Assessment (RAS-RPA),
this will now validate or check the
integrity of municipal & provincial
records.
48

Province of Palawan
On Assessment Roll - As provided by the
Provincial Treasurer
“The record maintained by the Office of The data used by the Team in the
the Municipal Treasurer is the Real computation of the average
Property Tax Account Registry collection efficiency rate was the
(RPTAR), which includes the complete reports of collections furnished by
data of the individual Real Property the Office of the Provincial
Taxpayer. The Provincial Treasurer’s Treasurer. The Team will look
Office has no complete records of forward to the revenue monitoring
individual taxpayers. One of the and audit of the Municipality of
concerns of this Office is to require Magsaysay. This way, the reported
every Municipality to submit a monthly assessment roll can be reviewed
report of collections every 10th day of the and any discrepancies noted can be
succeeding month for consolidation and corrected.
submission to the Bureau of Local
Government Finance.
Taxable Collection Total Coll.
Year Assessment Target Collections Efficiency
2006 123,796,530 1,417,720.32 687,064.85 48%
2007 87,517,480 1,383,467.49 857,491.79 61%
2008 83,436,810 1,446,397.83 703,117.99 48%
As shown in the above figures, the

average collections efficiency is only
52% for the years 2006-2008 and did not
reach as high as the data collected by
your Office. Indeed this Office will
conduct a revenue monitoring and audit
in the Municipality of Magsaysay to
clarify issues regarding thereof, and rest
assured we will provide you the final
result in the soonest possible time.
e. Other procedures under the Code such as publication of notice of

delinquencies, issuance of warrant of levy and publication for
sale/auction were not undertaken. Thus, collections were not
enforced. As of December 31, 2008, total delinquency taxes of
sampled RPUs of the 15 LGUs covered in the audit already reached
P38.20 billion.
Section 270 of the LGC provides that collection of basic real property tax
and any other tax levied should be within five (5) years from the date they
49
become due and that no action for the collection of the tax, whether
administrative or judicial, shall be instituted after the expiration of such
period.
The audit disclosed that while limitation is set at five (5) years, a number of
RPUs were allowed to be delinquent for more than six (6) years. Out of
235,186 RPUs, with delinquent accounts reaching P38.20 billion as of
December 31, 2008, 134,103 RPUs had been delinquent from six (6) to as
long as 110 years with delinquency taxes amounting to P31.36 billion, as
shown below:
Total Delinquent RPUs RPUs delinquent from 6 years and more

Local
Gov't Units No. of Amount Ranges of No. of Amount of Tax
RPUs (In million) Delinquency RPUs (In million)
Cities
Antipolo 6,688 P 142.637 6 to 30 3,424 P 118.154
Caloocan 101,825 15,741.709 6 to 109 70,456 15,741.709
San Juan 629 24.767 6 to 32 326 20.952
Iloilo 1,202 10.257 6 to 21 528 5.918
Pasay 23,872 9,666.773 6 to 110 15,350 9,184.767
Pto. Princesa 65,506 69.006 6 to 36 20,202 227.014
Manila 279 24.581 6 to 35 207 13.086
Marikina 967 53.692 6 to 42 248 45.023
Quezon voluminous 12,093.676 6 to14 voluminous 5,675.626
Sub-Total 200,968 P37,827.098 110,741 P31,032.249
Province
Iloilo 1,582 38.848 6 to 79 1,039 31.148
Bataan 1,235 3.392 6 to 38 188 2.230
Pampanga 27,853 243.215 6 to 56 20,202 227.014
Davao del Norte 1,077 64.818 6 to 38 912 52.926
Rizal 2,171 12.815 6 to 27 752 8.021
Palawan 300 10.994 6 to 36 269 3.905
Sub-Total 34,218 374.082 23,362 325.244
TOTAL 235,186 P38,201.180 134,103 P31,357.493
The Team further noted that while procedures to be undertaken to apply

administrative and judicial remedies for collection of taxes were already
available to the LGUs under the law, these were not undertaken by the
LGUs, as discussed on the next page:
50
Provisions of the
Remarks
Code
Antipolo / Marikina / Manila / Pasay

Notices of delinquencies were neither published nor posted. These were
mailed and or delivered directly to the taxpayers or thru barangay
officials or building administrators like in the case of Mall of Asia. Some
notices were, however, not delivered due to the following reasons:
Insufficient Address 1,218
Unknown 4,395
Unlocated 4,127
Sec. 254 - posting of
Address abroad 6
a notice of the
Refuse to receive 877
delinquency at the Deceased 45
main hall and in
publicly accessible
Quezon City
and conspicuous
place in each Only one notice of delinquency was published in the newspaper.
barangay and
publication once a Pasig / Davao del Norte / Puerto Princesa / Pampanga /
week for two (2) Rizal / Palawan
consecutive weeks.
The list of delinquent accounts were not published nor posted or if
posted, the list includes selected properties only. The submission by the
Municipal Treasurers of certified list of delinquent taxpayers was not
also strictly enforced by the Provincial Governments.
Iloilo Province/City
While the Province/City published the Notice of Delinquency, they did

not indicate the delinquent real property units/owners and the period of
delinquecy. In addition, the Municipalities also sent notices of
delinquencies as part of their action plan.
Marikina/ Manila/ Pasig/ Pasay/ Rizal
Not all delinquent taxpayers were issued warrant of levy. Only those
included in the List of RPUs, subject to public auction, were issued
warrant of levy.
Section 258 -
Delinquent Davao del Norte
properties may be
levied upon through The issuance of warrant of levy was suspended due to the
the issuance of a implementation of tax amnesty under Provincial Tax Ordinance No.
warrant. 2006-001 on September 25, 2006, which was extended up to February
28, 2008 under Tax Ordinane No. 2007-001, dated December 10, 2007.
Pampanga/ Puerto Princesa/Antipolo

No warrant of levy issued.
51
Provisions of the
Remarks
Code
Palawan
The Province issued warrants of levy on the Top 100 Delinquent

Taxpayers submitted by the municipalities. Hence, not all delinquent
taxpayers were issued warrants of levy.
Not all delinquent taxpayers issued with warrants of levy were included
in the public auction/notice of sale.
RPUs not included in Public Auction

LGUs Amount
Location/Description No.
(million)
Section 260 - RPUs located in Brgys. I.V.C., Malanday and 676 P53.474
Marikina
Advertisement for San Roque
sale or auction of the RPUs with delinquencies above P300,000 34 31.034
property or a usable Manila
RPUs with delinquencies less than P100,000 22 1.522
portion thereof to Not
Pasig RPUs located in Kapitolyo and San Antonio 146
satisfy the tax indicated
delinquency within Delinquencies amounting to P502,132.46 to
thirty (30) days upon as much as P40.6 million were not auctioned
issuance of warrant while delinquencies ranging from only
P3,957.84 to P471,363.86 were included in
of levy. Posting a the list of properties published for auction.
notice for sale or Samples of RPUs with substantial amount of
auction at the main delinquencies but were not included in the
entrance of the LGU public auction follow:
building and in a Amount Due Period of
ARP No. Kind Class
publicly accessible (in million) Delinquency
81-967 B R P 16.750 2001 - 2008
and conspicuous 193-1138 L R 14.390 1999 - 2008
place in the barangay 81-957 B R 13.080 2001 - 2008
where the real 81-963 B C 10.798 2001 - 2008
33-133 L C 9.964 1991 - 2008
property is located, Pasay
152-68 L C 9.097 2000 - 2008
and by publication 3-40 M C 8.307 2001 - 2008
once a week for two 17-38 B R 7.901 2004 - 2008
(2) weeks in a 37-83 B C 7.460 2007 - 2005
81-962 B R 6.698 2001 - 2008
newspaper of general 7-1 L C 6.649 2007 - 2008
circulation in the 197-14 B C 6.480 1996 - 2008
province, city or 1-19 B C 6.324 1991 - 2008
15-656 B R/C 6.280 1998 - 2008
municipality where 4-21 L C 6.136 1996 - 2007
the property is 17-544 B R 6.083 1999 - 2008
located. 17-545 B R 5.847 1998 - 2008
81-966 B C 5.355 2005 - 2008
81-1040 B C 5.241 0075 - 2008
17-543 B R 4.993 1999 - 2008
52
Provisions of the
Remarks
Code
Rizal
Not all delinquent RPUs in the Province were subjected to public
auction due to failure of some municipalities to submit complete list of
delinquencies. Hence, in the four (4) public auctions conducted by the
Province, only 121 to 325 RPUs amounting to P15.9M to P36.4M were
included in the auction.
City of San Juan
The City failed to issue Warrant of Levy and did not conduct public
auction.
Province of Palawan
Despite significant amounts of delinquencies, the Province did not
conduct public auction, except for RPUs located in the Municipality of
San Vicente with public auction conducted in 2006.
Quezon City
The criteria in selecting delinquent real property units subject for public
auction was not consistently applied. It was also noted that there were
RPUs sold in the public auction but were not included in the published
notice of sale. (Annex E)

This Office seeks the assistance of the We appreciate the actions taken by
Bureau of Local Government Finance in the Province on this regard.
conducting a Refresher Seminar However, considering that the
Workshop on the procedures in the LGC took effect in 1993 and is
application of remedies in the collection being implemented for around 16
of delinquent taxes. With adequate years now, the training/seminar
knowledge and training on the procedure, should have been undertaken long
this office can already resort to these ago.
remedies in order to collect delinquent
taxes, thus increasing collection of taxes.”
Pasay City
The City has active RPUs totaling 70,215. The Team is not questioning
The alleged delinquent real properties of government projects which are
17,460 pertains to those that the City exempted under the law but private
Treasurer is precluded to collect due to properties which were not
the defense of exemption of these auctioned. The RPUs with
taxpayers as provided for in their delinquencies ranging from
respective charters or the laws that P500,000 to as much as P40.60
53

created them. These are the RPUs of the million and were not auctioned
GSIS, SSS, PEA, LRTA, MRT, MIAA, were private properties and not
and those located in the ECOZONE and among those exempted under the
others whose owners thereof or person law.
having legal interest therein is out of the
country or cannot be located. These RPUs
are not yet dropped from our list because
we are still awaiting the judgment of the
Supreme Court before proper actions may
be made.
1. The prescriptive period of five (5) years
to collect admits of some exception as
provided for in Section 270 par. 2 (1 &
3) of the Local Government Code states
that “the period of prescription within
which to collect shall be suspended for
the time during which:
a. The local treasurer is legally
prevented from collecting the tax.
b. The owner of the property of the
person having legal interest therein
is out of the country or otherwise
cannot be located.
2. These procedures have been observed
by the City in several instances but due
to the claims of exemption of certain
taxpayers not all real estate
delinquencies are paid.
3. These remedies were already resorted
to by the City several times, the latest
of which was on June 19, 2008.
However, because the aforementioned
reasons, this was not resorted to in the
case of the above-mentioned delinquent
properties.
4. All the required procedures in the As discussed in the report, the City
conduct of public auction sale of was not publishing or posting
delinquent real properties have already Notice of Delinquencies. Likewise,
been complied by the office of the City a number of RPUs with delin-
Treasurer. quencies amounting to P502,192 to
as much as P40.6 million were not
included in the auction. It can not
be said then that the City is
complying with all the required
procedures under the law.
54
5. Though the City Treasurer denies that The Team’s computation was
these delinquencies are as old as a based on the data contained in the
century, may we respectfully request electronic copy of the Schedule of
for the computations on how the Delinquencies as of December 31,
mentioned amounts and periods were 2008 provided to the Team by the
arrived at so that we can properly Treasurer’s Office. The said
verify the same. Schedule includes RPUs with
delinquencies until CY 2008. For
purposes of illustration in the
report, the Team disregarded those
properties with recorded
delinquencies covering calendar
years below 1899. This only
shows that the information on
delinquent RPUs were unreliable
and cannot be used as basis for
management actions.
6. It has always been the target of the The Team acknowledged that the
City Treasurer’s Office and the entire City’s collection performance is
LGU to collect all taxes due knowing improving. However, this
that taxes collected will redound to the performance could have been
attainment of all the plans and further improved had the
programs of the City. In fact, we prescribed administrative remedies
always welcome findings such as these under the existing rules and
that may help us boost the City’s regulations been fully enforced.
revenues.
The City Treasurer’s Office already made

and implemented plans and programs
relative to the intensification of the cities
collection efforts. These are: Tax
Mapping Project thru Executive Order
No. 5 & 10, S-2007; and the Incentive
Plan on Delinquent Real Properties thru
City Ordinace No. 4398, S-2008. We
continue to exert our collection efforts to
be able to meet the needs of our
constituents.
This Office has been properly following As discussed in the report, the City
the provisions of law, rules & regulations is not issuing warrants of levy to
pursuant to R.A. 7160 otherwise known all delinquent taxpayers. Further,
as the “Local Government Code of 1991”, the City is already pre-selecting
and its implementing rules and RPUs to be auctioned which were
regulations. Furthermore, the BLGF has then issued with warrants of levy.
also developed and adopted the Local
55

Treasury Operations Manual (an
Amendment to the Revised Manual of
Instructions to Treasurers) setting rules,
regulations and guidelines governing the
procedures in local treasury operations,
procedures in the conduct of public
auction for delinquent real properties, as
also enumerated in the audit observations.
Therefore,
1. All properties subject for auction were This is actually what is being
properly issued a Warrant of Levy questioned by the Team. The
from the time of Treasurer Ofelia M. issuance of warrant of levy only to
Oliva up to the time of Treasurer pre-selected RPUs and not to all
Concepcion C. Daplas, The Warrant RPUs with delinquencies.
was issued after several demands to
settle their delinquencies were
ignored.
2. After the Notice of Warrant and the
service Warrants of Levy to its owners
or person having legal interest therein
and after annotations of levy were
made on the tax declarations and
certificates of titles, the subject
delinquent properties were published
in newspapers of general circulation.
3. Notice of Delinquency were posted at There were no documents
the main entrance of the City Hall and forwarded to the Team to prove the
majority of Barangay Halls of the City
posting and publication of Notices
and was published in a newspaper of
of Delinquencies. As discussed in
general circulation specifically Manila
the report, the Team was informed
Standard, The Philippine Star, Manila
that notices were mailed and/or
Bulletin and Malaya for four delivered directly to the taxpayer.
consecutive weeks starting from May
18, 2008 to June 4, 2008.
Only those properties which had The Team agrees that all legal
underwent properly the procedures on procedures should be undertaken
auction sale were included in the prior to the public auction.
delinquent list, regardless of their amount. However, as discussed in the
The amount is not a pre-requisite nor report, these legal procedures were
criteria in selecting delinquent properties not applied to all delinquent RPUs
to be included for auction. but only to those RPUs intended to
be auctioned.
56
Indeed the City would have generated

more, however, all legal and valid details
should be the foremost concern in any
auction sale to avoid future legal problem
which may arise thereon and the
properties not included have pending
legal actions which needed to be resolved
before any auction sale shall be made.
Province of Rizal
As mentioned, various letters and The Team recognized the efforts
memoranda had been issued to the being exerted by the Province.
Municipal Treasurers to comply with the However, considering non-
submission of the Certified List of compliance by the Municipal
Delinquencies. This office will take Treasurer, the Provincial Treasurer
necessary disciplinary action against should already take necessary
Municipal Treasurers to ensure actions.
compliance with the required submission.
In the on-going computerization with the
program to upload real property records
of all municipalities to the Province, all
delinquencies can easily be monitored
and remedies for collection can be made
more effectively.
Antipolo City
Of Brgy. San Roque’s P142,637,282.05 It follows that there is still a great
representing 6,688 RPUs, P29,376,767.15 percentage of taxes that can be
equivalent to 747 RPUs are considered collected if the City would only
uncollectible. intensify collections as only 747,
equivalent to 11% are considered
uncollectibles.
RPUs within the 5 year period were The Team understands the
intensively campaigned for collection difficulty of dealing with
thru the mail and other means, such as the delinquent accounts. However, in
support of respective Barangays. Our the absence of funds for
experience in the 2005 Auction Sale publication, the City can post the
shows that a great number of RPUs were Notices of Delinquencies at the
not redeemed, giving way to more main hall and in publicly
uncollectibles. Basically tax sales are accessible and conspicuous places
dependent on the funding of the program. in each barangay.
Notices of Delinquency are mailed to the The City should pursue collection
taxpayers every year and once they from delinquent taxpayers.
become delinquent. The basis of which is
57

the List of Delinquent Accounts for the
Prior Years which is prepared at the end
of every year, and the List of Delinquent
Accounts for the Current Year, which is
generated and printed on the second
quarter of the current year. Once we
printed the notices, all delinquent
accounts including the accounts which are
unpaid for the first quarter are printed and
sent to taxpayers through registered mail.
On the year 2007, we were indeed
instructed by you to tag all delinquent
accounts for the issuance of Warrant of
Levy, but due to the election, only the
Notices of Delinquency were sent and
mailed.
Manila City
Repeated demands for payment were In such case, the City should seek
made to delinquent taxpayers thru the the assistance of proper authorities
years. But, repeatedly they refuse and on the actions to be taken in order
evade paying their long overdue taxes. to enforce collection.
Many deliberately refuse to receive
Notices of Tax Delinquencies, Warrant of
Levies or even ignore our publication of
delinquencies. Hence, they are presumed
to have acted in bad faith.
Posting and publication are undertaken The Team was not furnished copy
prior to auction sale of delinquent of the publications despite repeated
properties. request.
The auctioned properties were ascertained
As discussed in the report, not all
of their existence, ownership and
delinquent taxpayers were issued
delinquencies. They were also the
warrant of levy.
properties where their owners were
served with Notices and Warrant of Levy
duly acknowledged.
City of San Juan
The Warrant of Levy will be finally The Team appreciates the proposed
issued after the completion of the actions to be taken by the City.
certified list of delinquent taxpayers and
reconciliation of the registered owner in
the records of the Assessor’s Office and
the Register of Deeds as well as
compliance with the provisions of the
58

LGC of 1991, RA 7160. The public
auction is tentatively scheduled on
November 2009 and the criteria would be
for delinquent accounts covering the
period CY 2008 and below.
List of delinquent taxpayers are posted in
conspicuous places, like Greenhills
Shopping Center, billboards of the
different barangay, City Hall, although
we have limited manpower we are trying
our best to reach our taxpayers. Listings
are published in general circulation
newspaper. There are those that once they
receive the notice they do pay unless the
amount is too huge to pay, a compromise
agreement is made to settle the same.
Submission of the List of Delinquent
Taxpayers will be done on December
2009 to the Sangguniang Lungsod, to
request assistance in the enforcement of
the remedies for collection provided
under the law.
Hoping that all deficiencies will be
corrected in whatever actions that will be
undertaken.
Province of Iloilo
The province of Iloilo had been consistent The Team acknowledged that the
in obliging the municipal treasury offices Province is publishing the Notice
to send out Notices of Delinquencies, of delinquency. However, as
demand letters to delinquent taxpayers in observed by the Team, the notices
preparation for the conduct of public did not indicate the delinquent
auction of delinquent real properties. RPUs/owner and the period of
These revenue generation activities are delinquency. The Team was also
clearly stated and contained in the yearly informed that part of the action
plan submitted by the 42 municipalities. plan of the municipalities is to send
In 2006 and 2007, the province had notices of tax delinquency. As
conducted a province-wide sale at public disclosed in the report, out of 1,582
auction as administrative remedy to delinquent RPUs, 1,039 RPUs
collect delinquent taxes. In fact the have been delinquent for around 6
conduct of public auction of delinquent to 79 years.
real properties, this province is conducted
yearly, except for CY 2008, when the
Sangguniang Panlalawigan of Iloilo
passed an Ordinance declaring a tax
59

amnesty due to the devastating damage to
crops and properties of “Typhoon Frank”,
covering the period from October-
December 31, 2008 and was further
extended from January 1, 2009 until
March 31, 2009.
As much as we would like to be very The Team understands the
aggressive in collecting these delinquent situation the Province /
real property taxes, we are faced with Municipalities are in at present.
pressing problems in most of the However, there are tax remedies
municipal treasury offices of this under the law that needs to be
province. With this we would like the implemented regardless of
respectable Audit Team to know that most manpower complement.
of our municipal treasury offices lack
manpower to perform the important tasks
like the sending of NODs in all the
barangays.
Records would show that our municipal
treasury offices have an average of only
two (2) personnel to perform this tedious
function. Another persistent hindrance is
the lack of mode of transportation to be
used in the delivery of pre-auction
documents in far flung barangays which
are, either mountainous or very hard to
reach or in the case of coastal towns, in
islands.
Lastly, we welcome and appreciate this
opportunity to be evaluated as this served
as helpful tool for us to see our
weaknesses and analyze which area of
our tax collection processes we could
strengthen to improve our performance.
We consider these observations as
constructive tool for us to be more
efficient and effective in our revenue
generation programs.
Province of Bataan
The Provincial Treasurer is exercising the The Team recognized the efforts of
remedies available under the Local the Province in exercising its
Government Code to collect taxes, such as taxing power. In fact, Bataan is one
placing delinquent properties under of those Provinces that published
warrants of levy and public auction. its notice of delinquency and
Several cases are also pending before the availed of remedies thru levy on
60

courts of justice on the collection of real properties. However, there are
deficiency and delinquent taxes, still a number of RPUs that have
particularly of large taxpayers. been delinquent for about 6 to 38
The Provincial Treasurer regularly issues years.
memoranda reminding municipal
treasurers to submit lists of delinquencies
for appropriate actions under the law.
Also, it should be mentioned that the
Province of Bataan has always been
included among the top three provinces in
Region III having the highest Real
Property Collection Efficiency and was
even ranked No. 1 in calendar year 2007.
City of Iloilo
Please take note that the 528 RPUs The 528 RPUs reflected in the
consist mainly of Residential Buildings schedule with delinquency of 21
(RB) which prior to the passage of the years only include residential
Local Government Code (LGC), all building (RB) with reported
residential buildings are being assessed. delinquencies covering continuous
However, after the passage of the LGC, period from 1988 to 2008. These
RB with Market Value of Php175,000.00 buildings are, then, presumed to
and below have zero assessed value. The have assessed values over
Code further states that 2 years from the P175,000. The Team did not
passage thereof a general revision must include in the evaluation, RBs with
be conducted and it was only in 2006 that reported delinquencies covering
the market value of these RB have intermittent period which are from
increased to more than Php 175,000.00, 1990-1993 and 2006-2008.
thus, in case there is a delinquency for
these properties, it will only pertain to the
years 1990-1993 and 2006-2008.
City of Pasig
The City of Pasig, through the City The complete listing of delinquent
Treasurer in coordination with the City accounts, and not only a random
Mayor’s designated Secretary on listing, should be posted. This
Financial Matters prepares a random list way, all delinquent property
of delinquent real properties per barangay owners can be properly informed
for the whole City, posted this list in the on the status of their properties.
respective barangay halls, public market This may have been the reason
and in the City Hall Bulletin Board. why not all delinquent taxpayers
These lists of delinquent real properties were issued warrant of levy.
were then published once a week for two Likewise, as discussed in the
consecutive weeks in Philippine Star, report, RPUs located in Kapitolyo
copies of which were furnished the COA and San Antonio were not included
team. This random listings per barangay in the Public Auction.
is primarily design to give warnings to all
61

delinquent property owners and served as
a strong message to all that the City is
really inclined to proceed with the
administrative remedies for the collection
of delinquent accounts through levy or
public auction. These postings, levies
and public auction are repeated quarterly
specially in 2007 and 2008.
Aside from these processes, no real We commend the City for
property owner is allowed to pay his real enforcing such strategy. This way,
property tax obligation if he has idle lands could be easily tracked
delinquent account for the rest of his while taxes on improvements can
properties. No tax payment for land will be enforced.
be accepted unless he pays also the realty
taxes on his building or improvement. If
he has no building on his land, he is
referred to the idle land tax section for the
payment of his idle land tax as
appropriate. If he has building but not yet
covered by the assessor’s assessment, he
is first required to report to the assessor’s
office for the assessment of his building
or improvement.
f. The List of Delinquencies maintained by a number of LGUs were not

complete and accurate and, therefore, could not be used as basis for
taking actions against all delinquent taxpayers.
Under Section 269 of the LGC, the provincial, city or municipal treasurer or
their deputies are required to prepare certified list of all real property tax
delinquencies which remained uncollected or unpaid for at least one (1)
year indicating the reason or reasons for non collection or non-payment.
The list is required to be submitted to the concerned Sanggunian on or
before the thirty-first (31st) of December of the year immediately
succeeding the year in which the delinquencies were incurred. The purpose
for submission is to request assistance from the Sanggunian in the
enforcement of the remedies for collection provided under the law.
While the Treasurer was preparing the required report, the same manifest
errors/deficiencies and therefore could not be totally depended upon as the
basis for taking action against all delinquent taxpayers, as tabulated below:
62
LGU Deficiency
• The Certified List of Real Property Tax Delinquency (CLRPTD) as of March

2009 provided to the Team by the CTO was unedited due to errors in
migration of data from one system to another. Apparently, while the City was
already aware that the list being generated is not accurate and may not be
complete, no actions were taken to ensure the correctness and
completeness of the report. The report covered only fifteen (15) of the
twenty one (21) barangays within the City. The six barangays were not
captured in the list. Even in barangays included in the list, not all delinquent
RPUs were included therein. In two barangays alone, out of the 257
sampled RPUs which are delinquent for 1 to 30 years as reflected in the
Individual Ledger Cards (ILC), 168 or 65.35% were not included in the
San Juan delinquency listings, as illustrated below:
Delinquency Listings
No. of Sampled
Barangay Included Not Included
RPUs per ILC
No. % No. %
Addition Hills 133 25 9.73% 108 42.02%
Progreso 124 64 24.90% 60 23.35%
Total 257 89 34.63% 168 65.37%
Source: Individual ledger Cards and Delinquency Listings
Inaccurate lists or reports could not be used as basis for determining

accounts receivables and sending the required Notices of Assessment to
remind taxpayers of their accounts/obligations.
• The delinquencies were not automatically updated. While the list was
generated as of March 2009, the delinquencies of a number of taxpayers did
not include recent years, as illustrated below:
San Juan Tax Declaration No. Years Delinquent

96-005-03044 1997-2004
96-005-33190 2000-2007
96-018-18558 1997-2004
96-001-11474 1997-1999
96-001-01791 2004-2007
96-003-11981 1997-1999
96-003-11979 1997-1999
96-003-12259 1997-2007
B-006-06289 1985-1997
96-011-04830 1997-2002
96-011-14961 1997-2002
96-011-04830 1997-2002
96-014-16317 1997-2004
96-015-06574 1997-1999
96-015-37758 1997-2004
63
LGU Deficiency
Tax Declaration No. Years Delinquent

96-015-16688 1997-2002
96-019-18614 1997-2000
96-019-19387 1997-2002
96-019-18883 1997-2003
96-019-18769 1997-2003
96-019-18896 1997-2004
96-019-18607 1997-2003
• A number of RPUs were included in the list for as much as 9 times, as shown
below:
Brgy. Tax Declaration No. Number of times recorded

San Juan Isabelita 96-011-14961 2
- do - 96-011-04830 3
- do - 96-011-14988 2
Kabayanan 96-015-06574 9
The list of delinquencies included properties which were exempted under existing
laws to pay real property taxes such as seventeen (17) properties owned by the
Caloocan
Republic of the Philippines and four (4) properties intended for educational and
City religious purposes with reported tax delinquencies of P358,392,012.42 as of June
24, 2009.
Review disclosed that some properties were included twice in the Assessment Roll
while some others have incomplete addresses/data of taxpayers. The inclusion of
deficient items in the assessment roll have already been noted by the Resident
Davao
Auditor and included in the 2008 COA Annual Audit Report. Despite such
City observation, no actions have, so far, been taken by the City. The list also included
seventeen (17) properties owned by the Republic of the Philippines with reported tax
deficiency of P916, 251.86 as of September 2, 2009.
The CLRPTD as of August 2009 provided by the Land Tax Section (LTS) of the CTO
differs from the List of Delinquency reflected in the computerized system (CS)
maintained by the Enhanced Tax Revenue, Assessment and Collection System
Division of the CTO, as tabulated below:
# Of Years
Taxpayer's Tax Dec Years Delinquent
Delinquent
Name
Number CLRPTD CS CLRPTD CS
Old 026-6211 1997 1995-1997 1 3
Adato, Pablo 1998, 2000-2004, 2006,
New 026-11731 1998-2009 9 12
2008-09
Old 8242/33929/ 1981, 1984-1987, 1990-
Adato, 1980-1997 9 18
016-5135 1991, 1993-1994
Primitivo
New 016-8133 2001, 2003-2007 1998-2009 6 12
Adricula, Old 005-850/5214 1993-1997 1993-1997 5 5
Danny New 005-11139 2000-2005, 2009 1998-2009 7 12
64
LGU Deficiency
# Of Years
Tax Dec Years Delinquent
Taxpayer's Delinquent
Name CLRPTD CS CLRPTD CLRPTD CS
1974, 1976-1979-1982,
016-8404/
1984;1986-1987, 1989-
Old 11457/32448/ 1974-2009 18 20
Agnas, 1990, 1994-1996; 1992-
5164
Antonio 1993
2000-2001, 2003, 2006,
New 016-8281 1998-2009 6 12
2008-2009
065-1235/ 065-
Old 1987, 1989, 1992-1995 1987-1997 6 11
Aguila, Midy 3026
New 065-8602 1998-2002, 2007-2009 1998-2009 8 12
Aguila, Miedy Old 065-9967 1996-1997 1994-1997 2 4
Corazon G. New 065-9968 1999-2005, 2008-2009 1998-2009 9 12
086-105/ 068- 1983, 1985-1986, 1988,
Old 1983-1997 9 15
Agustin, 466 1990-1993,1996
Santiago 1998, 2000-2001, 2003,
New 068-2214 1998-2009 8 12
2005-2006, 2008-2009
1974, 1978-1981, 1984-
2-7-844-0/005-
Old 1987, 1989-1993-1994, 1974-1997 17 24
6067
Abueg, Alfredo 1996-1997
Jr. E. 1998-1999, 2001, 2004,
New 005-11446 1998-2009 6 12
2006-2007
016-05365/016- 1980-1981, 1985, 1990-
Old 1980-1997 10 18
Badenas, 32314/016-5192 1993, 1995-1997
Eugenio 1999, 2002-2005, 2007,
Puerto New 016-8164
2009
1998-2009 7 12
Princesa Bagalay,
Old
064-2016/064-
1987, 1991-1997 1987-1997 8 11
Michelle 2706
New 064-10070 2000-2003, 2005, 2007 1998-2009 6 12
Bagaoisan, Old 002-6153 1996-1997 1994-1997 2 4
Celia New 002-17328 1998-2000, 2005-2009 1998-2009 8 12
Old 006-5031 1992, 1994-1997 1992-1997 5 6
Bagona, David
New 006-7031 1998, 2000, 2004-2007 1998-2009 6 12
Old 063- 063-6064 1996-1997 1996-1997 2 2
Bahinting,
1998-2001, 2004, 2006-
Julian Sr. New 063-10950 1998-2009 8 12
2007, 2009
Bajao, Old 25322/020-6138 1990-1995 1989-1997 6 9
Cristituto New 020-10528 1998-1999, 2003-2006 1998-2009 6 12
Old 033-1858/-6911 1993-1995 1993-1997 3 5
Balberan,
1998-2001, 2004, 2006-
Felina R. New 033-21439 1998-2009 8 12
2007, 2009
10748/30671/ 1982,1985-1988, 1991-
Old 1980-1997 10 18
Baldevieso, 032-773/ 1993, 1996-1997
Jovito 1999-2000, 2002-2005,
New 032-3831 1998-2009 7 12
2009
Old 002-5817 1996-1997 1994-1997 2 4
Baldevieso,
2001-2004, 2006, 2008-
Julieta New 002-17010 1998-2009 7 12
2009
6545/37120/ 1982-1983, 1985, 1988-
Old 1980-1997 13 18
Baluarte, Juan 019-5375 1997
New 019-8335 1999, 2001-2007 1998-2009 8 12
5719/
Old 1984-1988, 1993-1994 1982-1997 8 16
Baluarte, 019-008/5607
Pablo 1998-2000, 2002-2003,
New 019-8309 1998-2009 9 12
2005-2008
Bangcot, 002-260/002- 1984-1987, 1992-1993-
Old 1983-1997 7 15
Brigido 5811 1994
New 002-16306 1998-1999, 2002-2005 1998-2009 6 12
Bantog,. Old 025-564 1996-1997 1996-1997 2 2
Rodolfo Jr. C New 025-3092 2000-2003, 2007-2008 1998-2009 6 12
65
LGU Deficiency
# Of Years
Tax Dec Years Delinquent
Taxpayer's Delinquent
Name CLRPTD CS CLRPTD
Old 026-6061 1995, 1997 1995-1997 2 3
Banzuela,
1998-2001, 2003, 2006,
Christine New 026-12121 1998-2009 8 12
2008-2009
Afinidad, 5 7
028-25127 2003-2005, 2007, 2009 2003-2009
Cristina et. al.
Aguila, Percia 1998-2001, 2003-2006, 10 12
065-8630 1998-2009
Cecilia 2008-2009
Badenas,
063-10014 1998-2000, 2004-2009 1998-2009 9 12
Guellermo
Bagona, Elvira S. 032-4554 2003-2004, 2006-2009 2002-2009 6 8
2000-2001, 2003, 2006, 6 11
Balane, Venus 061-8677 1999-2009
2008-2009
Balase, Edgar M. 033-20639 1999-2002, 2006-2009 1999-2009 8 11
Balutan, Pedro 019-8099 1999-2001, 2006-2009 1999-2009 7 11
Baluyot, Samuel 026-12804 2000-2001, 2006-2009 2000-2009 6 10
Bantog, Sobero 033-22127 1998, 2001, 2003-2007 1998-2009 7 12
Some RPUs included in the electronic copy of the List of Delinquencies as

Pasay of December 2008 have reported delinquencies pertaining to previous
City years but no recorded delinquencies for current years. The list also
included RPUs reflecting delinquencies covering Year 00 to 2008.
Some RPUs covered by warrants of levy were not included in the list of
Bataan
Notice of Delinquency published on September 3-9 and 10-16, 2007.
The Schedules of Delinquencies provided to the Team were not reconciled

with their respective Ledger Payments, as illustrated below:
PIN-New Number of Years Delinquent

Name of Taxpayer
Format Per Schedule Per Ledger
18-140-05-011 Santos, Vicente T. Not found in the 43
Quezon
19-043-05-008 Roxas, Ferdinand A. Schedule 25
City
21-139-26-009 Romero, Caridad A. 14 25
18-081-31-003 De Bobiles, Esperanza 14 22
18-081-37-004 Fontelera, Lorenzo 14 21
12-108-01-011 Reyes, Leonore B. Not found in the 18
21-008-12-107 Bernabe, Ernesta V. Schedule 14
10-102-30-028 Aguiling, Homobono 4 3
18-122-80-038 Hong, Froilan L. 4 1
18-081-53-002 Pagurayan, Apolonio and Florafina 14 1
66

City of San Juan
Certified hard copy of the Certified List The Team appreciates the actions
of Real Property Tax Delinquency for CY taken by the City to come up with
2008, UNEDITED, (Salapan, Ermitano, accurate reports.
Balong Bato, Rivera, Progreso, San
Perfecto, Pedro Cruz, Corazon de Jesus,
Pasadena, St. Joseph, Isabelita, Onse,
Tibagan, Kabayanan, Batis, Maytunas,
Sta Lucia, Addition Hills, Little Baguio,
West Crame and Greenhills). Unedited
because listings of taxpayers need
polishing and tagging because of program
adjustment per migration of data resulting
to double entries, government and
educational properties have to be tagged
to be exempted from the assessment,
consolidated and segregated still in tact as
whole entry and so forth and so on.
We are starting to collate the data of all
the entries that should be corrected by the
Assessor’s Office, inasmuch as we
wanted to do it by ourselves, we are not
authorized. Attached documents that are
to be submitted to the Assessor’s Office
for correction.
67
Chapter 2
Adequate Coordination between Offices
68
ADEQUATE COORDINATION BETWEEN OFFICES
INTRODUCTION
The revenue generation program of the LGUs is being exercised through

collaborative functions of a number of Offices, such as Office of the Building
Official (OBO), Treasurer’s Office and the Assessor’s Office. The success of any
revenue measures would greatly depend on the coordinated efforts of these Offices
particularly on the following areas:
From Document/ Purpose To

Information
Basis for the collection of

real property taxes and for
updating the Real Property
Tax Account Register
(RPTAR)/Real Property
Assessment Roll Tax Index Card (RPTIC)
except in cases where the
assessor’s records are
computerized and the same
are directly and
operationally connected to Local
the Office of the Local Treasurer
Treasurer.
Local
Assessor
Information on the
ownership and For institution of civil
assessed value of action or conduct of public
delinquent real auction
property
Information on
Occupied RPUs Billing/collection of Local
upon inspection building and occupancy Treasurer/
without Building permits fees. OBO
and Occupancy
permits
Building Permit/
Certificate of Basis for assessment
Registration of improvements,
Property Tax construction and Local
OBO installation of machinery Assessor
undertaken. It is also used
as reference for tax
Occupancy
mapping inspection.
Permit Issued
69
The audit disclosed that due to inadequate coordination between these Offices,
substantial amount of revenues were not collected and completeness of assessment
roll is not ensured.
OBSERVATION
Substantial amount of revenues were not collected on time due to inadequate

coordination between Offices. The List of Occupancy Permits issued by the OBO
was not regularly forwarded to the Office of the Assessor for assessment. Thus, of
the sampled 8,828 RPUs constructed and/or improved issued with occupancy
permits during CYs 2006-2008, only 2,408, representing 28%, were assessed as of
December 31, 2008. Of those assessed, only 1,244 or 52% were actually collected.
Likewise, the Office of the City Assessor (OCA) was not informing the OBO of
any structure found occupied during inspections that has no corresponding
occupancy permit.
Under Section 210 of the LGC of 1991, the issuing officer of the building permit for
the construction, addition, repair or renovation of a building, or permanent
improvement on land, or a certificate of registration for any machinery including
machines, mechanical contrivances, and apparatus attached or affixed on land, or to
another real property is required to transmit a copy thereof to the OCA within thirty
(30) days from issuance. This provision is also reiterated in the respective revenue
code/ordinances of the LGUs.
As a general rule, after construction/installation of the improvement/machineries, a

certificate of occupancy/installation is issued by the OBO to the owner of the
property before occupancy/use. This certificate can already be used by OCA as
basis for assessing the improvements constructed and the machineries installed.
The audit, however, disclosed that copies of the certificates of

occupancy/installation issued by the OBO were not immediately forwarded to OCA.
Thus, assessments were not immediately undertaken. The OCA assesses properties
basically based on the requests of the owners or as a result of physical inspections
of selected properties. Likewise, the OCA is not informing the OBO of any
buildings/structures found during physical inspection to have been occupied but
without the corresponding occupancy permits. Thus, occupancy permit fees on these
properties were not also collected.
70
The inadequate coordination between these offices is manifested in the following

cases:
LGU Observation/Remarks
Copies of the approved building permits, plans and occupancy permits issued during the
year were transmitted by OBO to OCA only after one (1) to twenty (20) months, as
tabulated below:
No. of
Date submitted
Months
Document Period Covered by OBO to OCA
delayed
Caloocan City Occupancy permit Jan-April, June, Aug-Sept, Nov-Dec 2006 Aug. 10, 2007
8 - 20
Building permit & plan Jan, Mar-April, Jul-Dec 2006 Aug.16, 2007
Building permit plan July – Dec. 2007 Jan.4, 2008 1-6
Building permit plans Jan-March, May, Aug-Oct, Dec. 2008 Jan. 21, 2009 1 -12
The OCA is also not informing the OBO of building structures found to have been
occupied during inspections that has no necessary building permits and occupancy
certificates.
There were no documents to show that OBO is regularly providing OCA with the list or
San Juan City
copy of the occupancy permits issued.
Only building plans are transmitted by OBO to OCA. It is not its practice to transmit to
OCA a list of occupancy certificates issued. The OCA is also not informing OBO of
Pasay City
building structures found to have been occupied during inspections but without the
necessary occupancy certificates.
While the OBO furnishes OCA with the List of Occupancy Permits issued, OCA was not
able to conduct the assessment of the new structures. The OCA is not also providing the
Marikina City Office of the City Treasurer with an updated copy of the Assessment Roll, which is used
as basis for the computation of Real Property Taxes and for updating the Real Property
Tax Account Register/Real Property Tax Index Card.
The OBO claimed that OCA is being furnished with a copy of Building Permit and/or
Pasig City Certificate of Occupancy along with Architectural building plans within thirty (30) days
from issuance. There were, however, no documents submitted to support this statement.
OCA claimed that only mechanical and building permits are transmitted to them by the
Quezon City
OBO. Copies of the occupancy permits issued are not being forwarded to them.
Iloilo City The OBO is not submitting to OCA a copy or list of the occupancy permits issued.
The Team was informed by the Office of the City Engineering that they provide OCA
with the list of occupancy permits issued only upon request.
The OBO is regularly furnishing OCA with copy of the Building Permits since March
Davao City 2006. However, it started forwarding copies of the Certificates of Occupancy only in CY
2008.
71
LGU Observation/Remarks
Iloilo - Dumangas
Bataan - Limay These Provinces are apparently not requiring the municipal officials to closely coordinate
with one another. The Municipal Engineer is not informing the Municipal Assessor on
Pampanga-Mabalacat
the occupancy permits issued by his Office. Likewise, the Municipal Assessor is not
Rizal –Taytay requesting information from the Municipal Engineer.
Palawan – Roxas
Davao Del Norte – Not all real properties covered with occupancy permits issued by the Municipal
Carmen & Kapalong Engineers are being assessed by the Municipal Assessors.
During the period under audit, significant number of building improvements/new

constructions already issued with occupancy permits were not assesed. Of the
sampled 8,828 RPUs with occupancy permits issued during CYs 2006 to 2008, only
2,408 or 28% were assessed by the local assessors. Moreover, of the total
assessment, only around 52% were actually collected as of April 8, 2009. The
results of analysis are tabulated below:
No Records/ Not Assessment

No. of Assessed yet assessed Collected
No. of
LGU Permits Period of Issuance
Samples
Issued No. % No. % No. %
Caloocan 697 153 2006-2008 110 72 43 28 85 77

Makati 2,263 147 2006 to March 08 48 33 99 67 37 77
San Juan City 550 544 16 3 528 97 2 13
Pasay 957 957 418 44 539 56 277 66
Marikina City 188 188 127 68 61 32 10 5
Manila City 1,584 1,584 241 15 1,343 85 198 82
Pasig City 1,352 369 161 44 208 56 No data
Quezon City 3,775 1,362 2006-2008 402 30 960 70 373 93
Antipolo City 1,722 360 205 57 155 43 139 68
Iloilo City 1,423 119 11 9 108 91 9 82
Puerto Princesa City 504 504 171 34 333 66 38
Davao City 8,566 850 123 14 727 86 67 54
Iloilo Province - Dumangas 51 43 4 9 39 91 1 25
Bataan Province - Limay 35 20 5 25 15 75 1 20
Pampanga - Mabalacat 463 463 0 0 463 100 0 0
Rizal –Taytay 580 580 2007-2008 198 34 382 66 0 0
Palawan Province - Roxas 46 46 2006-2008 12 26 34 74 7 58
Davao DN – Carmen & Kapalong 2,315 539 156 29 383 71 No data
Totals 27,071 8,828 2408 27.28 6,420 72.72 1,244 51.66
Additional income from permit fees and real property taxes would go a long way in
terms of addressing the needs of the constituents.
72

Provided by Pasig
Our Assistant City Assessor and the five appraisers The City should enforce
certified that for several years, the Office compliance by OBO on the
requested the Office of the Building Official for provisions of Section 210 of the
copies of the building plans, building permits and LGC.
occupancy permits but for several years, there
were only partial compliance, and this is the first
time this Office got a more comprehensive report
from the Building Official through the Special
Audit Team.
Province of Rizal
Under Section 210 of RA No. 7160, building This provision should be strictly
officials are mandated to transmit building permits enforced by the Province. In
or certificate of Registration of Machinery to the addition, the OBO should be
Assessor concerned. requested to submit a copy of the
building occupancy permit to the
OCA. In turn, the Provincial
Assessor should be required to
conduct an assessment of the
property as soon as the copy of
building permit and registration of
machinery are received from the
OBO.
Please be informed, that there are municipalities The concerned Municipal Officials
wherein buildings were constructed without should then be required to conduct
permits or certificate of occupancy. inspection to identify these
properties so that appropriate taxes
can be collected/imposed.
Other building permit issued and not assessed Regardless of location, the
were part of the stalls in SM mall in Taytay, Rizal. required taxes should be imposed.
Province of Iloilo
The observations and recommendations declared The Team appreciates the
in your memorandum concerning these subjects management’s openness on the
are noted and well taken. It has been the objective noted observations. Corrective
of this office to improve our real property measures are needed to be
assessment operations and to be able to provide a undertaken/enforced to ensure that
more efficient and quality service to increase our the benefits of the audit are
revenue generation. realized.
It may be lapses on part of the Municipal The Team agrees that for the
Assessor’s for not conducting timely assessments meantime, this may not be
but these will not be considered foregone revenues considered foregone revenues.
since if they will be assessed today they will still However, this may be considered
73

be subjected to back taxes for a maximum of 10 an opportunity loss on the part of
years from the date of their discovery.” the Province to address specific
demands/needs/service in time.
Office Orders will be issued to the Municipal
Assessors to coordinate with the Municipal The Team appreciates such actions
Engineers for the subject matter. of Management.
Rest assured that we already made an arrangement
with the building officials province wide for their
regular submission of permits with complete
entries to our level on a monthly or quarterly basis
to ensure timely action of assessment as per audit
team recommendation and likewise submit to them
list of property owners with assessment on
buildings but without the issuance of occupancy or
non-filling of building permits for their
information also.
Pasay City
We thank you for calling our attention to details in The Team appreciates
pursuit of higher revenues for the City. In a Management’s action on the raised
meeting with the City Engineer and the City issues.
Assessor, we agreed on the following matters:
1. The City Engineer’s Office will forward a list
of constructions that were issued building or
occupancy permits, together with their building
plans, to the City Assessor every month;
The City Assessor will also forward the
findings, if any, of properties assessed but have
not been issued building and/or occupancy
permits yet;
2. The City Administrator will be furnished with
copies of both reports;
Both offices agreed to work together to review
their records from 2005 to the present to ensure
that all constructions have their corresponding
permits and assessments.
The Office of the Building Official of the City Appreciates prompt action on the
Engineering Department transmits to the team’s observation.
Assessor’s Office copy of the Building Permits as
well as copy of the Building plans on a monthly
basis. Copy of the Occupancy Permit still has to
be requested to the Building Official for
verification before an actual ocular inspection is
74

conducted because having a Building Permit is not
an assurance that the Building had actually been
constructed. It is a timely reminder from you that
the Occupancy Permit be included by the Building
Official in furnishing this Office a copy on a
regular basis and as of this date the Building
Official was promptly informed of this
requirement.
This Office does not deny that there are buildings
that were not yet assessed for taxation purposes.
However, in spite of lack of building appraisers, I
have given instructions to intensity the discovery
of Buildings and other improvements that had not
been appraised by securing from the Building
Official of past Occupancy Permits. Personnel
assigned to identify idle lands were also instructed
to give a listing of lands with buildings or
improvements that had not been appraised based
on findings. There maybe buildings and
improvements that remain unappraised but in due
time and upon discovery of this Office, they will
be imposed with back taxes as provided under
Section 222 of the LGC.
Observations that should be considered by COA
that may have caused the discrepancy in the actual
number of building/occupancy permits issued by
the Office of the Building Officials, CED in
relation to the number of buildings assessed for
taxation purposes by the Office of the City
Assessor.
1. Building permits issued by the Office of The observation was based on
the Building Officials does not actually occupancy permits issued and not
account to the number of buildings actually on the building permits issued. It
constructed because for some reason or follows then that construction was
another actual construction of the building completed, the owner secured
may not have actually pushed through. occupancy permit and the building
was already occupied.
2. Property owners of newly constructed Properties without any occupancy

buildings sometimes do not secure permits issued were not included in
occupancy permit before occupying the the analysis. It is clear from the
building. tabulation in the report that the
observations were based in
occupancy permits issued without
assessments yet.
75
3. Residential buildings with an estimated Properties, even residential

market value of P175,000 and below are buildings, with an estimated
exempted from real property tax as market value of P175,000 and
provided by the LGC and may not have below, should be included in the
been assessed by the Office of the City assessment roll.
Treasurer.
Caloocan City
Per Journal Assessment Transaction report, this The Team recognized the efforts
Office have assessed new/undeclared buildings/ being exerted by the City and took
improvements, as follows: note of increasing assessment
activities. However, as discussed
Total No.
Period Covered
of RPU’s
Assessed Value in the report, there are occupied
2007 1,640 P 469,643,790.00 properties which remained
2008 2,319 576,130,762.00 unassessed. These properties have
Jan.-June 2009 1,632 264,281,288.00
been issued with occupancy
There was a big leap when it comes to assessment permits during CYs 2007 to 2008.
of building, as shown in the above table
representation. The leap was attributable to
reclassification of properties owned by corporation
and the office program of tax mapping operation
on new discoveries.
Even without Building Permit and/or The Team recognized that some
Occupancy Permit, property owners constructed property owners were not seeking
their improvement and ready for habitation. In this building permits and occupancy
case, Assessor’s Office makes such assessment permits and in such cases, the
and declares the property in the name of the Assessor’s Office can make an
defaulting owner within the time prescribed as assessment only upon discovery.
cited in Sec. 204 of the Local Government Code The Assessor’s Office should,
(LGC). however, be able to assess at once
properties with occupancy permits
issued. This is, however, not the
case as illustrated in the report.
Further, a maximum of ten (10) years back taxes While the City can impose back
were imposed, unless the owner submits proof of taxes, the opportunity to have used
evidence to support the building age. such fund for the construction of
priority projects has already been
lost. It was noted that the City, for
quite a period of time until to date,
is resorting to loans and
borrowings to address priority
needs.
The Office of the Building Official does not This provision, then, should be
regularly transmit to this Office the list of strictly enforced. In addition, the
occupancy, building permit or the certificate of OCA should also furnish OBO
76

machineries as required and in compliance to the with a list of structures found
provision embodied under Sec. 210 of the LGC of during inspection to have been
1991 and in pursuant to Sec. 12 of the Updated occupied but without the required
Caloocan City Revenue Code of 2004. OCA permits.
regularly writes a letter-request for the purposes of
submission of the same.
The transmitted lists of Occupancy and Building
Permit were only furnished to this Office upon
letter-request, after which, receipt of the list will
be assigned to concerned appraiser for the
updating and issuance of tax declaration/s.
This Office is currently undertaking revenue
mobilization program in the course of massive tax-
mapping drive inasmuch as we want to assess
new/undeclared real properties in addition to
information by the Tax/Mapping Division as the
basis for finding and establishing assessment
particularly reclassification.
City of Makati
Respectfully informing that after validating the As discussed in the report, out of
one-hundred-forty-seven (147) sampled properties, the 147 sampled properties, 48
it was found out that almost all have been assessed RPUs, representing 33%, were not
for real property taxation except for a few who assessed. Moreover, while it is true
failed to submit the required documents to that penalty can be imposed for
complete its assessment, the delay caused by the properties not at once assessed, the
late submission of this documents will not opportunity to have collected taxes
adversely affect tax collection since penalty shall on time is already lost. It is
be imposed against the property owners. informed that Makati City already
contracted new loan of P132
million in 2008.
Owners whose real properties were found to be The team appreciates the action of
unassessed were informed to submit necessary informing the property owners of
documents for the assessment of their properties the need to submit documents.
and will be subjected to back taxes, penalties and
interests as provided by law.
Province of Palawan
Without the building permit, there might be some As discussed earlier, while it is true
delay in the discovery and assessment of newly that back taxes can be imposed, the
constructed buildings but it will not result to opportunity to have collected taxes
foregone revenues because assessors are allowed on time was already lost. It is
under Sec. 222 of the LGC to impose back taxes informed that the Province of
effective the year following the completion or Palawan resorted to borrowings to
occupancy of the building as if assessed on time. meet its priority needs.
77
The incumbent Provincial Assessor admits that she The instruction should be reiterated
has not as yet given written instruction for and compliance enforced
Municipal Assessors to coordinate with Municipal considering that it is apparent that
Engineers regarding the building permit but there the same is not being complied
were standing orders to that effect issued by her with.
predecessors.
Antipolo City
Noted accordingly. All the 205 assessed RPUs It is true that Statement of
were issued Statement of Accounts by this Office. Accounts is being issued for those
The 68% collection of the total assessed represents assessed. Thus, the need to assess
the normal response of taxpayers to their realty tax RPUs. As discussed in the report,
obligations. Non-payers are re-issued Statements there were 155 unassessed
of Account on a regular basis. properties which could not be
issued with Statement of Accounts
unless proper assessment is finally
undertaken.
In the system of computerization of RPTA, records As these properties were not yet
of new assessments and re-assessments of real assessed, these RPUs cannot be
properties in the Assessor’s Office are automa- captured at the OCT’s computer
tically downloaded to the OCT’s computer system, system.
which could be the reason that no reports exist.
We regret that the expected revenues for the The Team appreciates the efforts
periods involved were not collected on time. This being exerted by the City in
Office continues to exert efforts for their collection enforcing collections.
such as to be noted on AO-3 hereof.
City of San Juan
For your info, the OCA from the period CYs 2006- While this may be true, there are
2008 and up to March 2009 had assessed a total of still unassessed buildings/
768 buildings which include new, repaired and improvements which were already
renovated buildings excluding machineries. issued with occupancy permits. As
discussed in the report, out of the
534 occupancy permits sampled by
the Team, only 16 were assessed
leaving 528 other RPUs
unassessed.
City of Iloilo
Office of the City Engineer
In this connection, this Office would like to inform The Team appreciates the
you that based on our records, it shows that we are commitment of the Office of the
consistently transmitting an Inventory Report of City Engineer to comply with the
Building and other related structure on a monthly requirements of the law. The
basis to the following offices: National Statistics report should include a list of
78

Office, Office of the City Mayor, Chief Fire occupancy permits issued so that
Service Unit, City Treasurer’s Office and City the Office of the City Assessor can
Assessor’s Office, stipulated thereof the following conduct appropriate assessment of
information: covered property in time.
1. Building,
2. Location,
3. Type of Occupancy,
4. Type of Construction,
5. Structural Engineer,
6. Area,
7. Amount Fees
8. Amount const./Cost remarks
Data necessary to the assessment of the concerned
offices. However, the transmittal of such was
stopped last November 2007 during the time of
then City Engineer, Marito A. Amatorio.
In view hereof, the undersigned, in my capacity as
Acting Office Head, will promise to comply with
the responsibility vested under the said Local
Government Code.
Quezon City
New assessments of improvement were done on The Team is not questioning the
the basis of the computation of floor area thru the basis of assessment but the failure
approved plan submitted by the Building Official of the OCA to assess RPUs already
or by the owner himself in case the plan is still on issued with occupancy permits.
process. .
According to our Property Valuation Standard The Team is not questioning the
Division, there were 13,479 properties with building permit issued but the
building plan/permit assessed, and 4,150 with a failure of the CBO to forward a
building plan/permit supplied to this Office by the copy of the occupancy permits to
City Building Official (CBO) (based on 2006 to the OCA for purposes of
2008 records). assessment. Based on the records/
Upon issuance/transmittal of building plan/permit, logbook maintained by the CBO,
Field Appraiser must verify on the site whether the there were 3,775 occupancy
construction is complete or not. Or, although not permits issued from 2006 to 2008.
complete, is occupied. Of the total occupancy permits
issued, the Team evaluated 1,362
as samples. Of the sampled
occupancy permits, only proper-
ties covered with 402 permits were
so far assessed with properties
covered with 960 permits
unassessed as of audit date. As
borne by records and considering
79

unassessed properties, this activity
was, apparently, not being
performed on a regular basis.
As per record, from 2006 to 2008, a total of 7,803 The Team is not questioning the
approved building plans were transmitted by the transmittal of approved building
CBO to this Office. plans to the OCA but the failure to
forward copy of issued occupancy
permits for assessment purposes.
The office informs – on a monthly basis – the City The Audit Team appreciates the
Engineering Dept. of how many buildings were OCA’s practice of informing the
assessed, and how many were with Building City Engineering Department
permit, and how many are without. about the existence of buildings
without permit. As there were no
The Office implores a more prompt transmittal of documents forwarded during the
reference documents as required by law. It shall audit, the Team was not able to
invoke more the Statutory requirements for validate actions taken thereon by
compliance of Officials concerned. the City Engineering Department.
Assessment undertaken & computed based on the The Team understands that
floor plan, and not by Occupancy Permit alone. computation should be based on
Occupancy permit could not be the basis alone of floor plan. The occupancy permits
the computation of assessment. It is the building issued is being used only as a
plan that provides the tool for the computation of reference to determine the number
values for appraisal and assessment of structures. of buildings/structures already
The office however, sustains its Tax Mapping and occupied but not yet assessed.
Assessment Operations whether there is a supplied
building plan/permit or not.
Certificate of registration/installation of machinery The Team’s observation is not

provides the listing, but the acquisition and based on submitted plans but based
installation cost shall still be determined by the on occupancy permits issued. It is
Office. assumed, then, that those issued
As stated earlier, according to our Property with occupancy permits have
Valuation Standard Division, there were 13, 479 plans. The team’s observation is
(with building plan) and 5,765 (without building that there are buildings/structures
plan) assessed, based on 2006 to 2008 records. already issued with occupancy
permit and, therefore, already
Out of those listings obtained from City being used but not yet assessed.
Engineering Dept., only those that come within the
definition of Machinery under the code (RA 7160)
is assessed.
Those without the supplied Building permits are
assessed through actual measurement. Continuous
Tax Mapping and Assessment Operations are
carried out throughout the year.
80
Chapter 3
Uniform Application of Revenue Measures
81
UNIFORM APPLICATION OF REVENUE MEASURES
INTRODUCTION
One of the fundamental principles governing the exercise of the taxing and other
revenue-raising power of the LGUs is that taxation shall be uniform. This means
that all taxable property (or persons) of the same class shall be taxed at the uniform
or same rate. As upheld by the Supreme Court, there is uniformity in taxation when
a tax operates with the same force or effect on its subjects wherever found. Further,
to ensure uniformity, the classification of the subjects of taxation must be based on
reasonable and substantial grounds.
The audit, however, disclosed that taxes/fees/charges/penalties authorized under the

LGUs’ respective Revenue Codes/Ordinances were not uniformly and regularly
imposed/applied to taxpayers. Three (3) LGUs were imposing taxes exceeding the
maximum rate authorized under the Code, while a number others were not
uniformly applying the existing fees and charges to business establishments. There
were also cases of inaccurate computation of real property taxes (RPT) and business
taxes, and granting of discounts without duly approved Ordinances.
Further, an LGU did not impose penalties, surcharges or interests on late payments
of ad valorem tax on idle lands. Instead, the City still granted discounts at rates
ranging from 3% to 90% of the basic ad valorem tax for unpaid taxes covering one
(1) to as long as ten (10) years. Thus, collections during the period were reduced by
about P12.310 million. The discounts were granted at various rates to selected
taxpayers belonging to the same class or under similar circumstances.
OBSERVATIONS
1. Business and miscellaneous taxes imposed by three (3) LGUs already

exceeded the maximum rates authorized under the LGC. For business taxes
with rates within the Code, the rates imposed vary widely from one LGU to
another.
Section 151 of the LGC of 1991 provides that cities may levy the taxes, fees
and charges allowed to be imposed by the provinces or municipalities. The
rates of taxes that the city may levy may exceed the maximum rates allowed
under Sections 135 to 143 thereof for provinces and municipalities but not more
than 50%, except the rates for professional and amusement taxes.
82
Under Section 191 of the Code, LGUs shall have the authority to adjust the
prescribed tax rates not oftener than once every five (5) years, but in no case
shall such adjustment exceed ten percent (10%) of the rates fixed under the
Code. This, then, allows LGUs a maximum of two (2) rate adjustments on the
prescribed tax rates as of audit date.
To determine whether the existing rates being charged by the LGUs may still be
considered reasonable, the Team compared the LGU’s present tax rate with the
rates authorized under the LGC as adjusted twice at the maximum adjustment of
10% of the rates fixed under the Code. Comparison revealed that the rates being
imposed by three (3) LGUs on the following business taxes may already be
considered in excess of the LGC prescribed tax rates, as shown below:
For Cities at 50% markup LGUs with

Per LGUs Tax
Tax type Ranged Adjusted Rate Excessive
Original Rate Rates
as of 2008 Tax Rates
BUSINESS TAX
Retailers (based on
gross sales/receipts more than
1.5% 1.80% 1% to 2% Pasay City
(GS/R) for the P400,000
preceding calendar)
zero to P49.50 to Exempt to
On contractors and P41.25 to 17,250
P2,000,000 P20,700 P22,500
other independent
P15,000 plus 75% of
contractors (based on Caloocan City
P2,000,000 Not exceeding 1% to P22,500 plus
GS/R for the preceding 90% of 1%
or more 75% of 1% 1.125% in excess of
year)
P2M
Peddlers engaged in Not exceeding
P75 P90 P22.00 to P150.00
the sale of any
per peddler Makati City
merchandise or article
per peddler annually annually
of commerce
MISCELLANEOUS TAX
Annual Fixed Tax for
every Delivery Truck/
Van of Manufacturers/ Not exceeding
P900 P100 to P1,000 Makati City
P750
Producers/ Wholesalers/
Dealers/Retailers
The audit further disclosed that while a number of business tax rates are within
the rates provided under the LGC, the tax rates vary significantly from one
LGU to another, as tabulated below:
LGUs RATES
TAX TYPE LOWEST HIGHEST
Tax rate LGU Tax rate LGU
On manufacturers/assemblers/
repackers/processors/brewers/ Marikina P43,190.00
distillers/rectifiers/compounders of 37½% of 1% and or 71.98% of Caloocan
liquors and wines or any article of Antipolo 1%
commerce of whatever kind
83
LGUs RATES
TAX TYPE LOWEST HIGHEST
Tax rate LGU Tax rate LGU
On wholesalers/distributors/
dealers in any article of commerce 44% of 1% Iloilo 82½% of 1% Pasay
of whatever kind or nature
1/3 of the rate for 1/2 of the rate for
On exporters manufacturers and Davao manufacturers and Makati
wholesalers wholesalers
On other kind of contractors and Puerto
67.5% of 1% San Juan 75% of 1%
other independent contractors Princesa
On banks and other financial Makati and Pasay and
20% of 1% 75% of 1%
institutions Manila Iloilo
On any business, not otherwise
Makati and
specified in the preceding 60% of 1% San Juan 3%
Caloocan
paragraphs
On owners/operators of privately-
Puerto Makati and
owned public markets and 55% of 1% 3%
Princesa Quezon City
shopping centers
On café, cafeterias, ice cream and
Antipolo City
panciterias, soda fountain bars and
1/10% Iloilo City 2% and Puerto
similar establishments including
Princesa City
food caterers
On lessors of real estate including
apartments, boarding houses and 50% of 1% Manila 3% Quezon City
similar places
On owner/operators of amusement Makati and
½ of 1% San Juan 3%
places Quezon City
Even the regulatory taxes imposed before business permit is issued also vary,
as tabulated below:
Fees
LGUs Mayor’s Garbage/ Sanitary Fire Signboard/ Police
Permit User’s Refuse Permit Inspection Billboard Clearance
Manila P 5 - 4,000 P12 - 9,000 P 20 - 800 P 100
Caloocan 500 -10,000 250 - 10,000 500 - 10,000 P2– 4 per m2 24 – 100 per ft2
Makati 100 -12,000 80 - 90,000 30 - 1,500 200
San Juan 10 - 10,000 40 - 8,000 12 - 480 100
Pasay 30 - 12,000 15 – 7,000 30 -1,500 15 - 200 20 – 1,000
Marikina 60 - 4,800 24 - 13,500 100 - 300 12 – 1,200 10 - 500
Antipolo 30 - 7,000 300 – 800 30 - 50 100 -200 25 - 500
Iloilo 200 - 1,000 5 - 1,000 200 - 500 25 - 9,200
Quezon 50 - 10,000 8 -15,600 20 - 700 30 - 2,500 24 - 2,500 20 - 500
Pasig 90 - 36,000 1.5 - 6 per m2 15 - 600 60 - 6,000 10 -10,500
Pto.Princesa 25 - 3,500 None 200 - 800 75 - 125
Davao 500-7,000 15 - 5,000 15 - 750 5 - 200 25 – 2,000
84
In addition to these regulatory fees, a number of LGUs also impose the

following fees:
Fees
Business Individual Individual
LGUs Filing Regis-
Eng’g Plate/ Health Mayor’s Processing Zoning Tourism
Fee tration
Sticker Certificate Permit
Manila P60 – 800 P40
P1– 6
Caloocan P2 - 2,000 P500 100 100 P100 – 500 P100 - 400
per m2
Makati 50 – 100 50
Marikina 20
Iloilo 300 - 2,000 100– 5,000 P500 – 12,650 P100
Quezon Exempt to P200 75 - 150 45 – 675 1,000 – 11,000
Pasig P 5-1,500 40 30 – 450
Pto.Princesa P 50 – 70 230-250 375 – 10,000
Davao Exempt to P1,100 P 75-700
2. A number of fees were not consistently imposed/collected from year-to-year in

six (6) LGUs. These fees were also charged/imposed only to selected business
establishments and not to all. In other cases, fees/taxes collected from some
business establishments and/or unit values and assessment levels applied in a
number of RPUs were either higher or lower than the prescribed rates
resulting in either over or under imposition of taxes.
Examination of documents revealed that a number of fees/charges were not

uniformly, regularly required/applied to all business taxpayers by a number of
LGUs, as summarized below, with details shown in Annex F.
Existing Rate Sampled No. of Establishment

LGU Type of Tax Year
From To Establishments Collected Not Collected
2006 93 1
Garbage Fee P40 P8,000 92
2008 2
94
Mayor’s Permit 10 10,000 2007 93
2006 93 92 1
Sanitary Permit Fee 12 480
2007 94 93
San Juan
2006 93 87 6
Signboard 50 2007 91 3
94
2008 93
2006 93 92 1
Bldg., Plumbing, Elect. 175
2007 94 93
2006 18 9
27
Mechanical 2007 21 6
Governed by the
2008 26 20 6
National Building
Pasay 2006 18 9
Code (NBC) 27
Plumbing 2007 6
2008 21 5
26
Plate/Sticker 300 3,000 2006 6
2006 20 20
NBC 1.00/sq. -
Marikina Engineering Fee 2007 27 13
9.50/sq.m.
2008 40 31 9
85

2006 17 23
Signboard Fees P 12 P1,200 2007 22 18
2008 27 13
2006 36 4
Mayor’s Permit 60 4,800 2007
39 1
2008
2006 36 4
Garbage Fee 56 13,500 2007
39 1
2008
Marikina
2006 40 34 6
Fire Inspection Fee 30 200 2007 38 2
2008 39 1
2006 36 4
Sanitary Inspection Fee 30 600 2007 38 2
2008 37 3
2006 38 2
Business Tax 18 24,375 2007 39 1
2008 38 2
103.00-82,940.00 2006 211 11
Business Tax plus 27.5% of 1% 2007 209 13
in excess of 20M 2008 11
2007 221
Mayor’s Permit 500 10,000 1
2008
2006 220 2
Sanitary Tax 500 10,000 2007 219 3
2008
2006 220 2
Business Plate/Sticker 500 2007
2008
221 1
2006
Health Certificate 100 2007
220 2
2008
2006
Caloocan Occupational Permit 100 2007 222
221 1
2008
2006
20
Electrical Inspection Fee 2007
220 2
2008
Billboard Inspection Fee 24 100 2007 221 1
2006 217 5
Fire Safety Inspection
2 4 2007 220 2
Fee
2008 219 3
2006 213 9
Filing Fee 100 500 2007 218 4
2008 216 6
Processing Fee 1 6 2006 217 5
2006
218 4
Zoning Fee 100 400 2007
2008 216
6
2006 199
Business Tax 29.70 20,218.75 2007 193 12
2008 199 6
Iloilo 2006 205 195 10
Mayor’s Permit 200 1,000 2007 195 10
2008 194 11
86

Garbage Tax/ Service 2006 196 9
P5 P 1,000
Charge 2007 194 11
Garbage Tax/ Service 5 1,000 2008 191 14
2006 196 9
Sanitary Inspection
200 500 2007 196 9
Service Fee
2008 205 194 11
Iloilo
2006 196 9
Registration Fee 100 2007 196 9
2008 193 12
2006 203 2
Professional Tax
300 2007 201 4
Receipt
2008 200 5
In some cases, taxes were incorrectly assessed, as discussed below:
• The unit values and assessment levels were not uniformly applied in a number of
RPUs resulting in either over or under imposition of RPT, as summarized below:
No of RPUs
Nature AL/UMV/TR
LGU Prescribed AL/UMV/TR Correctly Incorrectly
of Error used Sampled
Assessed Assessed
AL 0% - 50% 10% - 50% 22,190 22,161 29

Iloilo Province
UMV P180 – P482,300 P120 – P345,000 22,824 22,494 330
Makati City AL 0% - 80% .03% - 105% 1,852 1,117 735
UMV P1,500 – P5,500 P100 – P17,083 Whole AR voluminous 20
AL 18%-45% 17% - 50% Whole AR voluminous 91
Quezon City
15% & 40% 20% & 50%
AL/UMV 402
P3,920 P850 to P3,500
UMV P13,080 – P17,270 P350 - P3,920 3
AL 0% - 50% 3% - 40% 660 24 219
Caloocan City
TR 1.5% 1% 11
TR/AL/UMV 1.5%/40%/P13,080 1%/45%/P3,920 1
Total 1,841
AL – Assessment Level UMV – Unit Market Value TR – Tax Rate
• The prescribed rates on business taxes and business community tax under the
LGU’s Revenue Code were not uniformly applied in 99 establishments. Rates
imposed were either higher or lower than the prescribed rates, as shown below:
No of Establishments
Prescribed Tax Rate
LGU Nature Correctly Incorrectly
Tax Rate used Sampled
Assessed Assessed
Business tax .05% to 3.5% .025% TO 3.5% 61 16 45

Pasay
Community Tax P5.00 to P10,000 P5.00 to P3,540.00 13 5 8
Iloilo City Business tax P274.45 – P479,169.58 P144.38 – P480,119.58 111 104 7
San Juan Business tax P125 – P600,000 P100 – P600,000 83 44 39
Total 99
87
• In Makati City, some RPUs were classified as commercial but were assessed as
residential or vice versa, as illustrated below:
Classification
Pin Number
Actual Classification Assessment Level Used
12201025370161001 C R
12201031130061164 R C
12201031130101009 R C
12201031130061137 R C
12201031130061089 R C
12201031130061153 R C
12201031130061150 R C
• In Caloocan City, a number of new buildings/improvements inspected were valued

at Depreciated Market Values, while others entitled to depreciation were not
depreciated, as shown below:
Market Value Depreciation Should be

Bldg. Age
PIN TYPE Rate per Depreciation Rate
Per FAAS Adjusted Depreciated
FAAS for the first 5 years
113-07-060-08-019-B001 III-A 0 P 394,240 P 346,931 12% 4.0%
113-12-090-01-034-B001 I-C 0 1,926,400 1,213,632 37% 2.2%
113-12-090-01-049-B001 II-C 0 754,908 471,817 37.50% 3.0%
113-12-090-04-029-B001 I-C 0 5,676,040 19% 2.2%
9,259,413
113-12-090-04-029-B001 I-C 0 1,824,084 19% 2.2%
113-16-093-04-027-B001 I-C 0 3,082,080 1,972,531 36% 2.2%
113-12-090-04-018-B001 II-C 0 1,333,800 967,005 27.50% 3.0%
113-11-088-05-014-B001 II-A 0 839,520 646,430 23% 2.4%
113-12-090-02-054-B001 II-B 0 1,840,000 1,389,200 24.50% 2.6%
113-12-090-04-001-B001 II-A 0 1,862,950 1,434,470 23% 2.4%
113-11-088-06-041-B001 I-A 0 4,248,100 2,676,303 37% 1.8%
113-12-090-01-037-B001 I-C 0 29,069,334 15,406,747 47% 2.2%
113-08-070-01-042-B001 I-C 3 392,832 392,832 0% 2.2%
113-12-090-05-030-B001 II-A 2 203,176 203,176 0% 2.4%
113-12-090-03-010-B001 III-A 31 296,231 296,231 0% 4.0%
Management’s Comment Team’s Rejoinder

City of Marikina
Business taxes, fees and charges are collected It follows then that the Order of
by the Office of the Treasurer based on Order Payments issued were not accurate
of Payment issued by concerned offices. and reliable and, therefore, needs
further review. Otherwise, a
number of establishments will
continuously operate without
payment of a number of regulatory
fees.
88
Any fees or charges that may have been The Team’s examination was
inadvertently missed must have been conducted from March 2 to April
committed during the peak period in the filing 24, 2009. As illustrated in the
of application for renewal of business wherein report, unpaid regulatory fees
assessment is based by the BPLO on pertain to CYs 2006 to 2008.
application submitted. However, the said Apparently then, these
deficiency is corrected and collected in the establishments were not subjected
course of inspection and reassessment being to inspection as of audit date as their
done by the BPLO and likewise in the regulatory fees remained unpaid.
examination of books of accounts conducted
by the Treasury.
Aside from the City Hall, certain Treasury
collectors are assigned in various offices e.g.
Health Office, Engineering, MSP, to accept
payment of taxes, fees and charges based on
the Order of Payment issued by concerned
offices.
City of San Juan
Please be informed that the computation of The Team understands that fees are
Mayor’s Permit and garbage fees is based on based on the nature/kind of business
the nature/kind of business. However, it is the and this is not being questioned.
Business Permit and License Office (BPLO) The issue is the failure of the City to
that encodes the classification and nature of the impose certain taxes on certain
business after the interview with the new establishments, as tabulated on page
applicant-taxpayer. 85 of the report.
The City Treasurer’s Office makes an
assessment of fees and charges on the encoded
classification by the BPLO. If there are noted
discrepancies, maybe these are the result of
misclassification of nature/kind of business by
the said office.
Anent your observations to the computation of After considering the documents
business taxes of various taxpayers, we would submitted to the Team, assessment
like to present our comments and computations of 39 establishments were still not
in accordance with the San Juan Municipal within the prescribed rates, as
Tax Code. illustrated in the report.
Quezon City
The approval of Ordinance No. SP-1032, S- The selective implementation of the

2001 dated March 29, 2001 was adopted to ordinance may not be fair to the
repeal the 2nd sentence of Section 3 of taxpayers. In cases where the City is
Ordinance No. SP-537, S-1995 based on the not ready to apply certain rates to all
reasons stated therein. (see Annex D) taxpayers, then such rates should
not be applied to all.
89
The implementation of the 2nd sentence of Examination of the Assessment Roll

Section 3 of Ordinance No. SP-357, as of October 14, 2009 disclosed
S-1995 was applied in 1997 up to 1st quarter of that the unit value under Ordinance
year 2001 had indeed bloated the tax base. But, No. SP-357, S. 95 and assessment
these values of land (based on consideration on levels under SP-152, s-2005 were
transfer of ownership) are being reverted to its not consistently applied.
approved schedule of values, as provided by
prevailing provisions of said ordinance, and
thus indicate a drop in assessment valuation.
If the Office may state, the adjustment of Audit disclosed that at least 166
assessment level as contemplated by RPUs were applied with assessment
Ordinance SP-1521, S-2005 has been levels which were not in accordance
implemented in full. with SP-1521, S-2005.
What undergoes the process of cancellation of

Tax Declaration, updating, and eventually the
application of Assessment Level, are few
remnants of Assessment based on
considerations, which are considered revoked
in the advent of the repealing Ordinance SP-
1032, S-2001.
The Office still continues to undertake The audit team appreciates the
retrieval from records of any remaining efforts of the CAO to update the
property that might need to be updated in assessed values of the real property
Value and Assessment level. units.
City of Iloilo
Fees/charges/penalties are regularly imposed There were no documents submitted

by this Office only that it might have not been to the Team to prove that the
reflected in the ledger card. All records were establishments being questioned
previously encoded in the old computer system indeed paid the required regulatory
but unfortunately, the same totally bugged fees. The contention, then, of
down and all records stored therein were never incomplete records cannot be
recovered. accepted.
There was a parallel run/test conducted last

June 2008 which was prior to actual usage of
the new computer system. The parallel testing
was part of the contract entered into with the
programmer. And in fact, series of inspections
was conducted by BLGF, Manila and the
World Bank, being the financing organization,
regarding the computer project.
90
We have re-evaluated the rates encoded in the The Team appreciates the actions
computer system. Errors discovered have been being taken by the City.
addressed immediately. Notices of re-
assessments were sent out and the same has
produced positive results as taxpayers are
already paying their tax deficiency.
Fees/charges/penalties are uniformly and The fact that reassessments were
regularly imposed and collected, only that the sent and concerned taxpayers are
same were not completely reflected in the paying their tax deficiencies is a
ledger card. But please be assured that clear indication that indeed there
business permit application will not proceed if were unpaid taxes.
fees and charges were not paid.
Pasay City
This is the period that the undersigned was

forcefully booted out of office. Many
establishments complained that they were only
asked to pay by the de facto dispensation but
were never issued permits/receipts. Upon
re-election, I asked the City Treasurer’s Office,
Engineering Office, Assessor’s Office together
with the BPLO to conduct the inventory and or
tax mapping, for the proper collection of taxes.
Likewise, all the other offices are strictly
directed to collect the proper fees as mandated
by law.
The present administration is devising, means
for the proper imposition of business taxes
including uniform collections as recommended
by the Audit. After the elections, herein local
chief executive will recommend the passage of
an ordinance or issue an Executive Order
transferring the assessment of business taxes to
the Office of the Business Permits and License
Office who now has its regular head for the
efficient and better assessment of business
taxes. Management will also take into
consideration the advice of the Audit Team.
With these observations, the undersigned will

create a Committee to investigate why
business tax assessment on community tax
varies. We thank the audit team for the
observation so that proper action can be done.
91
3. There were also cases of LGUs granting discounts without corresponding

ordinance resulting in undercollection of taxes amounting to at least
P22,463,985.57. This further deprived the LGUs of the much needed
resources to finance development projects.
The revenue of the following LGUs were further affected by the granting of
discounts even without corresponding ordinances, as discussed below:
Under
LGU Remarks Collection
of Tax Due
The City granted during CYs 2006-2008 discounts at rates ranging from 3%
to 90% of the basic ad valorem tax for unpaid taxes covering one (1) to as
long as eleven (11) years even without covering ordinances. Under
Ordinance No. 23, series of 2004, the Chief Executive is authorized to grant
only discounts on penalties, interests and surcharges and not on the basic
ad valorem tax. The discounts granted by the City to the taxpayers of eleven
(11) barangays resulted in undercollection amounting to P22,432,047.37, as
tabulated below (Annex G):
No. of Taxpayer
% of
W/out With Under
Brgy. Discount
Dis- Dis- Amount Due Actual Payment Collection
Granted
count count
Rosario 0 to 83 60 437 P 4,581,573.50 P 2,864,772.18 P 1,716,801.32

Pasig
San Nicolas 0 to 75 1 6 483,507.50 269,119.67 214,387.83
Dela Paz 0 to 86 15 215 2,245,441.50 1,234,518.62 1,010,922.88
P22,432,047.37
Caniogan 0 to 58 16 52 1,163,963.00 794,170.80 369,792.20
Santolan 0 to 81 7 33 3,181,881.90 2,720,776.15 461,105.75
Pineda 0 to 80 4 11 1,037,336.50 522,583.75 514,752.75
San Miguel 0 to 67 88 109 9,431,534.60 4,903,035.68 4,528,498.92
Ugong 0 to 79 30 114 20,886,966.70 11,756,173.25 9,130,793.45
Maybunga 0% to 81% 89 142 3,424,170.00 1,979,832.43 1,444,337.57
Sta. Lucia 0 to 91 97 168 5,016,496.50 3,260,666.35 1,755,830.15
Pinagbuhatan 0 to 78 128 150 3,386,562.75 2,101,738.20 1,284,824.55
Total 535 1,437 P54,839,434.45 P 32,407,387.08 P22,432,047.37
It may also be noted that the discounts granted to taxpayers belonging to

the same class or under similar varies. This is contrary to the basic principle
in taxation that the imposition of tax should be uniformly applied to all
subjects of the same class.
92
Under
LGU Remarks Collection
of Tax Due
The City granted discounts on a case-to-case basis on business tax and

other regulatory fees without duly approved ordinances, as shown below:
Assessed
Payment % Dis- Side
Business Name Amount Discount
Ledger count Note/Remarks
(SOA)
ANT-Ayala Express
Transportation P22,852.80 P11,719.20 P11,133.60 48.72 Pls. Reconsider
Optrs. Assn. Inc.
Pls. adjust, they
have only one
Winning Team Inc. 14,591.23 7,803.55 6,787.68 46.52 computer shop and
only 3.75 sqm.
occupied area
Pls. extend
assistance to
P 31,938.20
A. O.'S Motor Shop 9,446.60 7,607.00 1,839.60 19.47
Antipolo reduce their
payment.
Salon Style 8,026.00 7,554.78 471.22 5.87 For assessment
Perlita Sari-Sari Can she avail of
4,604.00 3,762.60 841.40 18.28
Store any discount?
L.M. Lantacan Gen. Could you possibly
11,160.00 8,100.00 3,060.00 27.42
Merchandise extend assistance
Peryodiko ng Pinoy- Pls. provide
12,817.50 10,352.80 2,464.70 19.23
Rizal assistance
Pls. allow bearer to
pay a reduced
ZZ Carmelita's business tax if its
10,124.00 9,884.00 240.00 2.37
Cashew Nuts possible since she
was only paying
P900 last year
Alberto Spices For assessment,
12,824.00 7,724.00 5,100.00 39.77
Retailer Mission School
P31,938.20
Total Undercollection/computation P22,463,985.57

City of Pasig
On January 28, 2002 the City Council Under both Ordinances, No. 06,
passed and approved Ordinance No. 06, series of 2002 and No. 23, series
Series of 2002, entitled “an Ordinance of 2004, the City Mayor or
authorizing the City Mayor or authorized his/her representative is
representative to grant reliefs or discounts to authorized to grant relief or
penalties, interest or surcharges in the discounts on penalties, interest or
payment of taxes or fees on business and surcharges only and not
real properties such as land, buildings, discounts on the basic taxes. It
machineries and for other purposes.” is even provided under Section 1
On September 2, 2004, the City Council of Ordinance No. 6, series of
likewise passed and approved Ordinance 2002, that the basic tax or fee
No. 23, Series of 2004, entitled “an that is due to subject real
Ordinance authorizing the City Mayor or his property shall be fully paid.
authorized representative to grant reliefs or
discounts on penalties, interest or surcharges
in the payment of ad valorem tax on idle
land.”
93
Section 270, R.A. 7160 otherwise known as As quoted, LGUs under Section
the Local Government Code of 1991 270 of the Code, should collect
specifically mandate that basic real property the applicable real property taxes
tax and any other tax levied under this title within five years from the date
shall be collected within the five years from the tax becomes due. The
the date they become due. No action for the remedies available to the LGUs
collection of the tax, whether administrative to effect collection are thru
or judicial, shall be instituted after the administrative action such as
expiration of such period. In case of fraud levy on real property or by
or intent to evade payment of the tax, such judicial action provided under
action may be instituted for the collection of Sec. 256 of the Code.
the same within ten years from the discovery
of such fraud or intent to evade payment.
And Section 255, R.A. 7160 further As discussed in the report, the City
provides that in case of failure to pay the did not only refrain from imposing
basic real property tax or any other tax interests on late payments, but also
levied under this title upon the expiration of granted discounts on the basic 5%
the periods provided in Section 250, or when ad valorem tax on idle lands.
due, as the case may be, shall subject the
taxpayer to the payment of interest at the
rate of two percent (2%) per month on the
unpaid amount or a fraction thereof, until the
delinquent tax shall have fully paid:
Provided, however, that in no case shall the
total interest on the unpaid tax or portion
thereof exceed thirty-six (36) months.
The foregoing provisions serve as the legal Section 238 of the Code allows an
basis for the City of Pasig to grant LGU to exempt idle lands from the
discounts/reliefs in the payment of additional levy by reason of force
delinquent real property taxes and idle land majeure, civil disturbance, natural
taxes. The foregoing authorization under calamity or any cause or
both ordinances are not general and all circumstance which physically or
encompassing otherwise authorization legally prevents the owner of the
should not be delegated but rather apply to property from improving, utilizing
all delinquent real property and idle land or cultivating the same. There
taxes. Discounts/reliefs are granted upon were no provisions on the grant of
appeals on the basis of insufficient capacity discounts on ad valorem tax on a
to pay, or financial/business loses in case-to-case basis by person
operations, calamities, loss of employment, authorized by the SP. In addition,
excusable neglect to pay and other similar there were no written representa-
circumstances. tions from the property owners
indicating the reasons for securing
discounts. There were also no
criteria for arriving at the amounts
of discounts given.
94
Chapter 4
Sound Monitoring and Control Mechanism
95
SOUND MONITORING AND CONTROL MECHANISM
INTRODUCTION
To measure performance and the effectiveness of controls in place, agencies need to

monitor and review operations, activities and the existing control mechanism.
Monitoring and review are the final component of an effective control structure and
are closely linked to information and communication. It provides an on-going
check on the effectiveness of the control measures on a regular basis.
Realizing the impact of quarry operations in our environment and its contribution in
the revenue generation program, LGUs had established specific control measures to
ensure that hauling of quarry materials are monitored and corresponding taxes are
collected. These control measures are intended to mitigate risks, prevent and detect
irregularities, safeguard collected revenues and ensure completeness, accuracy and
reliability of data.
The LGUs are also conducting tax mapping activities/physical inspection of
business establishments to ensure compliance with existing rules and regulations
and collection of appropriate taxes and fees.
The audit, however, disclosed that the monitoring and control mechanisms
established by the LGUs are not strictly implemented and may be considered
inadequate to ensure collection of due taxes/uncollected revenues.
OBSERVATIONS
1. Monitoring procedures adopted by four (4) LGUs on quarry operations may

not be considered adequate which resulted in uncollected taxes. In selected
areas alone, uncollected quarry taxes during the test period in two (2) LGUs
were estimated to be P393,534.50. Foregone revenues in two other LGUs
cannot be quantified due to the absence of reports.
Section 134 of the LGC authorized Provinces to levy tax on sand and gravel.
Pursuant to such provision, four (4) Provinces covered in the audit imposed
taxes and penalties on minerals and other quarry resources from public and
private lands pursuant to the following ordinances:
LGU Relevant issuances Extraction/ Hauling Fee

Provincial Ordinance (PO) No. 2003-049 as amended
Iloilo Province P20.00 per m3
by PO No. 2005-057-A
Davao Del Norte PO No. 2000-001 P15.00 per m3
P250 per 6 wheeler truck
Pampanga Tax Ordinance No. 1-93
P500 per 10 wheeler truck
Palawan Tax Ordinance No. 3 s. of 1992 P10 – P40 per m3
96
Examination and evaluation of the processes and procedures adopted from

granting of permits to monitoring of accomplishments revealed that the same
may not be considered adequate to ensure collections of appropriate taxes. Such
deficiencies/lapses in monitoring activities resulted in unpaid/uncollected taxes
amounting to P 393,534.50 in two (2) LGUs alone, as discussed below:
Unpaid
Team’s Observations
Taxes
Iloilo Province
As a matter of procedure, the permit to extract is issued by the
Provincial Governor after presenting an Environmental Compliance
Certificate (ECC) issued by the DENR. The Governor may also issue a
special permit to transport and dispose the remaining volume of sand
and gravel extracted prior to the expiration of the permit. Disposal
should be within 30 days upon issuance of the special permit.
After issuance of permit, the permittee has to pay extraction fee
corresponding to the authorized volume to be extracted. In return, he
will be given equivalent number of booklets of delivery receipts (DRs).
The Provincial Environment and Natural Resources Office (PENRO)
prepares the Order of Payment and determines the number of booklets
of DRs using the following formula:
approved volume per permit / average load capacity of equipment

listed in the application / 50
The original copy of the DRs is duly signed by the PENRO

representative at the back. The PENRO maintains a logbook of DRs
issued to the permitee indicating the date, name of Permittee and the
signature of the person receiving the DR.
Upon extraction and hauling of quarry materials, the truck driver
presents at the checkpoint the original copy of the DR duly filled-up
with the volume of quarry materials extracted. The checkpoint is
manned by the Barangay Monitoring Team which is required to keep a
logbook/ledger indicating the plate number of trucks inspected,
load capacity, DR #, date/time hauled and name of inspector.
The Permitee is also required to submit report on the total volume
extracted during the period supported with the yellow copy of the DRs
used. He is also required to return unused DRs upon expiration of his
permit or upon exhaustion of the authorized volume whichever comes
first.
The quarry sites under the responsibility of the Province evaluated by
the team are located at the Municipalities of Guimbal, Miag-ao and
Igbaras.
Review of records disclosed that quarry activities are monitored at
these sites in the following manner:
97
Unpaid
Taxes
At Guimbal Site
Monitoring of quarry activities at Barangays Particion and Sipitan in
Guimbal is a joint responsibility of the Barangay and Municipal
Officials. The Barangay assigns checkers at the checkpoint from 8 a.m.
to 5 p.m. Upon hauling of materials, the checkers require the truck
drivers to present the DRs issued by the Province. The barangay
checkers, however, are not preparing monitoring reports.
The municipal government, thru the Municipal Environment and and
Natural Resources Office (MENRO), also conducts occasional spot
inspections in strategic places along the route of the hauling trucks. The
MENRO, likewise, demands the truck drivers to present the original
DR but is also not preparing monitoring reports.
The Team was also informed that the owner of the private lot used as
alternate route to and from the quarry site at barangay Particion collects
road toll fees. The caretaker of the private lot prepares monitoring
report indicating the date, truck number, name of the driver with
signature, and the time the truck used the alternate route.
As may be noted from the above procedures, while there are checkers
at the quarry sites at Guimbal, there were no monitoring reports
submitted from where the reports of the permitee can be validated.
At Miag-ao Site
At Barangay Bagumbayan, Miag-ao, a checker is also assigned at the

quarry site from 8 a.m. to 5 p.m. The checker requires the truck
driver to present the original copy of the DR duly filled up with the
volume of materials extracted and log in the logbook the name of the
permittee, date, time, DR No., Truck Plate Number and the volume
extracted. The driver is also required to sign in the logbook.
At Igbaras Site
The Municipal Mayor formed Bantay Kalikasan composed of

representatives from the Office of the Mayor and Barangay Captains
where the quarry sites are located. The representatives of the
Municipal Mayor are posted at the three checkpoints along the truck’s
route. A logbook is being maintained at each checkpoint, reflecting the
date, name of permittee, driver, DR number, volume extracted, quarry
specification/destination. The driver is required to sign the logbook.
Monthly, the information in the logbook is summarized by name of
permittee and submitted to PENRO. Occasionally, the Municipality
compares their report with the report submitted by the permitee to the
PENRO.
The Barangay Captains are not keeping any monitoring documents but
only serve as lookouts at the checkpoints.
98
Unpaid
Taxes
To determine whether the quarrying activities are properly monitored,

the Team analyzed the reports being prepared/logbook being
maintained by the monitoring teams/checkers, the entries on the
logbook being maintained by the caretaker of the private lot used as
alternate route in Barangay Particion, Guimbal and the reports of the
permitees submitted to PENRO.
Analysis of these reports disclosed the following:
• During the period July 2008 to October 2009, a total of 628 truckloads P50,000
equivalent to 2,500 m3 were not reported by the permittees in their
monthly production reports of quarry materials extracted from
Barangays Particion and Sipitan, Guimbal and Brgy. Bagumbayan,
Miag-ao. This resulted in unpaid extraction fees of P50,000. (See Annex
H for details)
Permitee Unpaid Extraction fee
A. Gelasan P 9,600
Dr. G. Gavieta 15,280
Jocelyn Gesulgon 24,720
Gemma Nismal 400
Total P 50,000
This computation is based only on the records of the caretaker of the

private lot which is only used as an alternate route. The analysis,
therefore, did not yet consider truckloads of materials extracted which
used the regular route and did not pass through the said alternate route.
• Permittees with expired permits were still able to extract quarry materials
of 27 truckloads equivalent to 102 m3 with equivalent unpaid taxes of P 2,040
P2,040. The extraction is reflected in the respective logbooks maintained
by the private lot owner in Guimbal and barangay monitoring team in
Bagumbayan, Miag-ao.
Date No. of
Permitee Municipality
Duration of Permit Extraction Trips
8/3/09 44
Gwendolyn Gavieta Guimbal 3/3/08 – 3/4/09
8/12/09 48
3/8/09 2
Remedios Napud Miag-ao 4/18/07–4/19/08 3/9/09 6
3/17/09 2
TOTAL 102
This is an indication that while reports were required to be submitted,

the same were not being assessed and evaluated. Apparently, the same
were required and accepted only for purposes of compliance.
Sub-total P52,040
Davao del Norte
The Province grants permit to extract quarry material to the applicant
equivalent to the volume indicated in the ECC issued by the DENR.
The Provincial Governor also issues an Order approving the request for
additional volume in case the approved volume was already exhausted
before the expiration of the permit.
99
Unpaid
Taxes
Upon issuance of the permit, the Permitee is required to deposit

extraction fee of P15,000. Upon payment, the Provincial Treasurer’s
Office (PTO) issues 2 booklets, consisting of 50 DRs each with 3
copies per DR. The DRs issued were blank and without any indicated
amount. The same is being filled up only upon hauling of quarry
materials and presented by the truck driver at the checkpoint.
As may be noted, the issuance of DRs is not based on the volume of
quarry materials approved for each permitee. Rather, the permitees
were required to deposit a fixed amount of P15,000 in exchange for
two (2) booklets of DRs. The Permitee is also required to submit a
Monthly Report on Production, Sales and Inventory of Commercial
Sand and Gravel to the Office of the Provincial Governor within fifteen
(15) working days after the end of each calendar month. Penalties are
imposed for late and/or non-submission of reports in the following
amounts:
Violation Basic Fine Daily Fine
Late submission of report
1st P1,000 P10
2nd 2,000 20
rd
3 3,000 30
Non-submission of the report after one (1) month from the prescribed
reporting period.
1st P2,000 P20
2nd 3,000 30
rd
3 4,000 50
At Pandapan and Magdum checkpoints, the following activities were

noted to have been undertaken at the time of inspection by the Team:
• Truck drivers hauling quarry materials were required to present
original copy of the DR, which was stamped used by the checker.
The DR number, quantity hauled in m3, destination and date were
entered in the monitoring sheet maintained by the checker by
permitee. The driver was also required to sign in the monitoring
sheet.
• The Team was informed that the monitoring sheets are submitted to
PENRO on a monthly basis for the preparation of the monthly
consolidated report on Sand, Gravel & Other Quarry Resources
Extraction.
The Team was also informed that a road toll fee is being collected by
the owner of the lot, Hijo Resources Corp. (HRC), used in going to and
from the quarry site. The HRC is also monitoring records of road tool
fee collection indicating the date, plate number and amount of toll fee.
100
Unpaid
Taxes
The audit disclosed that the practice of issuing two (2) booklets of DRs
irrespective of the volume approved for permitee in a way allows
permitees to extract quarry materials in excess of the approved volume
as long as they have unused DRs. As noted, ten (10) permitees have
been extracting materials in excess of the amount of extraction fees
paid to the provincial government in the amount of P243,269.50, as
summarized below with details shown as Annex I. P243,269.50
Permittee Negative Balances

Edgar Cadaro P48,270.50
Gina Cadaro 6,090.00
Laura Domingo 7,626.00
Milagros Pacut 3,048.50
Rey Perez 83,655.50
Nilda Zamoras 32,000.00
Salvador Zamoras Jr 57,450.00
Dennis dela Pena 2,100.00
Rodezza Enriquez 765.00
Rogelio Bangcaya 2,264.00
TOTAL P243,269.50
The Team also noted that the monitoring at the checkpoint may not be
adequate, as discussed below:
• The checker at Pandapan was not able to check and record all 25,725.00
hauling activities. For the month of August 2009 and October 5-7,
2009 alone, a total of 257 truckloads reported by HRC were not
recorded in the monitoring sheets of the Barangay Pandapan checker.
The corresponding taxes on the said haulings which amounted to at
least P25,725 may be considered unpaid by the permitees and
uncollected by the PTO. (see Annex J for details)
• A number of DRs issued to Mr. Rey Perez were stamped “used” at

the Magdum checkpoint and recorded in the monitoring sheets
maintained thereat when Mr. Perez is a permitee only at the
Pandapan checkpoint.
The PTO was, likewise, not monitoring submission of reports and

imposing the required penalty for late submission of reports. While
some permitees were not submitting reports on time, no penalty were
so far imposed. Unimposed penalties as of audit date amounted to
72,500.00
around P72,500 (see Annex K for details):
101
Unpaid
Taxes
Last Months Amount

Permittee Report without Permits Issued of
submitted Reports 2006 2007 2008 2009 Penalty
Lourdes Bano Jan. 2009 Feb - Aug ‘09 - 7-25-07 8-14-08 9-11-09 P 5,900
Permit not
Daniel Caballes Aug 2008 Sep ’08 – Feb ‘09 1-27-06 1-29-07 2-12-08 5,300
renewed
Julito Castanos June 2009 July - Aug 2009 10-4-06 10-16-07 10-17-08 - 3,240
Permit not
Henry Darunday Apr. 2008 May - Dec 2008 12-12-06 12-21-07
renewed 6,700
Julieta Gonesto May 2009 Jun – Aug 2009 6-23-06 6-27-07 7-18-08 9-11-09 3,220
Mar – Jun ’08 &
Emilio Manantan Feb 2008 8-2-06 8-7-07 4,580
Aug‘ 09 Permit not
Ricardo Floirendo Dec 2007 Jan to Jun ‘08 - 6-27-07 renewed 5,560
Judith Lozada April 2008 May ’08 4-26-06 5-28-07 2,560
Deodato Obguia none Jun ’06 – Jun ‘07 6-23-06 Permit not renewed 9,760
Emmanuel Permit not
April 2009 May 2009 1-5-06 1-9-07 5-20-08 2,400
Patriarca renewed
Dioscoro Relabo Nov. 2008 Dec ’08 – Aug ‘09 12-5-06 12-17-07 none 1-28-09 7,200
July 2007 Aug – Dec ’07 & Permit not
Carmen Soler 4-19-06 4-17-07 6,580
& Jan ‘08 Feb to Apr ’08 renewed
Nov ’08; Dec ’08 – Jan 09;
Alfredo Ebao Apr ’ 09; & May – Jun ’09 & 3-24-06 4-19-07 9-24-08 - 6,260
Jul ‘09 Aug ‘09
Rey Perez June ‘09 Jul – Aug ‘09 none 1-28-09 3,240
Total P 72, 500
Sub Total 341,494.50

Total P393,534.50
On the other hand, while the monitoring activities of the Provinces of Pampanga
and Palawan may, likewise, not be considered adequate, the foregone revenues
cannot be quantified due to the absence of reports. The deficiencies on the
monitoring activities of the two (2) LGUs are discussed below:
Pampanga
Based on interviews and site observations, the following monitoring activities/
practices are adopted to ensure compliance by the quarry operators to the Province’s
tax ordinance:
• Once the application to quarry is approved by the Governor, the concerned quarry
operators are required to pay extraction fees to the Provincial Treasurer’s Office (PTO)
based on the Order of Payment issued by ENRO. Upon payment of fees, the PTO issues
Official Receipts (ORs).
• The ORs issued are then presented to the Management Information System (MIS) for
issuance of monitoring tickets where the numbers of the ORs issued are printed.
• Upon hauling quarry materials, truckers are required to present and provide a copy of
the official receipts and monitoring tickets to the assigned checker at every quarry posts.
The checker at the quarry post then maintains a file of ORs/monitoring ticket and enters
the same in his logbook indicating the time, plate number, type of truck, type of quarry
materials extracted, name of the quarry operator, OR number, hauling pass number,
date, and shift.
102
• At the end of the day, the checker prepares the Daily Checker’s Monitoring Report to
be submitted to the BALAS Office together with the ORs/monitoring tickets.
• The BALAS Office then prepares a daily report on the consolidated volume in cu.m.
of sand and gravel extracted by each quarry permittee.
The logbook maintained at the quarry post is submitted to the BALAS Office on a
monthly basis or as soon as the same is fully filled up.
The Team, however, noted that the BALAS Office was not validating the
authenticity of the ORs/monitoring tickets submitted together with the daily
checkers monitoring report or rechecking the reports to ensure that the
ORs/monitoring tickets were used only once.
Review of the entries in the logbook used at Cangatba quarry post covering the
period January to March 2008 revealed that there were ORs, which were apparently
presented twice and, therefore, recorded twice in the logbook, as illustrated below:
OR No. Plate Number Date Presented Shift
PTP 417 1-25-08 2-10 pm
5268811
RDU-981 1-28-08 2-10 pm
RFU 242 1-24-08 10 pm – 6 am
5279006
REW-570 2-1-08 2-10 pm
RFN- 824 1-26-08 6 am – 2 pm
5279397
VCC-256 1-28-08 2-10 pm
PTG-227 2-12-08 2-10 pm
5419080
RFS-518 2-18-08 2-10-pm
There is, therefore, a probability that some extractions were no longer covered by
the extraction fee paid for by the permitee.
Palawan
Based on the documents provided to the Team, the following monitoring procedures
are being practiced:
• Quarry operators are authorized to extract quarry materials only upon issuance of
permits by the Provincial Governor.
• Upon issuance of permit, the quarry operators shall pay the total extraction fee
corresponding to the volume authorized to be extracted. Irrespective of volume
permitted to be extracted, the quarry operators are allowed to purchase one booklet of
DR to be used upon extraction of materials.
• The quarry operators shall submit monthly report to Mines and Geosciences Bureau of
the DENR, copy furnished the ENRO showing the Production, Sales and Inventory
with second copy of DRs attached.
• All Punong Barangays are required under an unnumbered Memorandum dated
September 17, 2001 to monitor the sand and gravel extraction activities in their areas
and maintain a book of record of all materials taken in and to submit report to ENRO
stating the total volume of materials extracted during the period.
The Team noted that these procedures may not be considered adequate to ensure
proper control and monitoring of the quarry activities. The Barangay Captains were
required only to submit total volume extracted within their respective jurisdiction
and not daily extraction activities per quarry operators. Thus, such report cannot be
used to validate the correctness of the monthly reports submitted by quarry
operators.
103
Moreover, the barangay officials were practically not monitoring extraction

activities by quarry operators and have not submitted monthly report to ENRO.
Despite non compliance with the memorandum, ENRO has not taken any action to
enforce compliance with such requirement.
In addition, ENRO was apparently not reviewing the monthly reports submitted by
the quarry operators as mathematical errors were not even detected and corrected.
This is illustrated in the case of a certain Perseverando Tanyo with an approved
volume of 1,000 m3. It was noted that a total production of 355 m3 as of August 31,
2009 was reflected in the report. However, instead of reflecting remaining balance
of 665 m3, the balance reflected in the report was 731cu.m. Since the balance was
not corrected by the ENRO, there will be an over extraction of 66 m3. In addition,
one of the DRs with at least eight (8) m3 production was not included in the said
Report.

Province of Davao del Norte
From the PTO
We already implemented your recommendation, The Team appreciates the
indicating in the Delivery Receipts the quantity of prompt action undertaken by the
quarry materials and the corresponding amount of Province.
sand and gravel before we issue same to the
permittees. Moreover, we already monitor the
submission of reports from permittees and will
impose penalties, if delayed, in coordination with the
staff of the Provincial Environment and Natural
Resources.
As to the negative balances, extracting materials in There were no documents
excess of the amount of taxes paid to the provincial submitted to the Team showing
government with unpaid sand taxes of settlement of the unpaid sand
Php243,659.50, please be informed that as of October taxes by the permitees
15, 2009, this amount has already been settled by the concerned.
permitees concerned.
From PENRO (Letter addressed to the Provincial Governor)
Personnel of this Office is tasked to assist/coordinate The Team concurs that
with the barangay monitoring personnel particularly monitoring at the barangay level
at Barangay Pandapan and Magdum to check the should be strengthened.
hauling of natural resources only on official time Discussing the Team’s
from 8:00 AM to 5:00 PM. observations with the barangay
monitoring personnel and at
Information gathered from residents near the quarry
different levels and soliciting
site revealed that permit holders will operate early in
their suggestions would help the
the morning and late in the evening, this crucial time
Province improve the current
cause the lapses in monitoring personnel to record the
procedures.
hauling of natural resources.
104
Efficient monitoring requires 24 hours on duty in

order to gain efficient results therefore shifting or
monitoring personnel to monitor the hauling activity
is recommended, e.g. PENRO, CITY and
BARANGAY must have a representative.
Barangay concerned must be informed of the audit
observations and if possible solicit their explanation
on this matter.
The Provincial Mining Regulatory (PMRB) must be
furnished with these audit observations so that any
possible innovation of policies regarding this issue
will be facilitated.
With this information, this Office is determined to
call the attention of all permit holders, Barangays and
Cities/Municipalities concerned for a possible
conference to discuss the issues and concerns relative
to the terms and conditions as stated in the permit and
the result of the audit observations.
Province of Palawan
The Honorable Governor Joel T. Reyes has The Team appreciates the
previously issued a memorandum to all Municipal immediate action taken by the
Mayors of the Province of Palawan requiring them Province. However, as
to strictly follow and implement the provisions of discussed in the report, the
the Small Scale Mining Act as well as all Rules existing guidelines may not be
and Regulations issued by the Department of considered adequate and needs
Environment and Natural Resources (DENR) reinventing. This is
concerning Small Scale Mining/Commercial Sand particularly true in the reports
and Gravel/Quarry activities/operations within to be submitted by the Punong
their respective area of jurisdiction. Moreover, the Barangay and the need to
Office of the Kilusan Sagip Kalikasan (KSK), an evaluate and assess such
office created by virtue of Executive Order issued reports.
by Gov. Joel T. Reyes, has intensified its drive to
monitor all mining and quarrying activities in the
province to ensure strict compliance with rules and
laws regarding these activities and to intensify
collection of excavation fees, penalties and fines.
A report as of October 2009 from the Provincial The Team recognized that
Environment and Natural Resources Office collections from quarry
(ENRO) is also attached herewith (Annex A) operations may have been
showing the accomplishment and the income increasing. However, as
generated by the province from mining activities. discussed in the report, in
The report shows an increase in collection. This, view of inadequate monitoring
despite the exclusion of the City of Puerto Princesa activities, substantial amount
105

from the coverage of PMRB by virtue of its being of revenues may have been
proclaimed as a Highly Urbanized City which lost.
entitled them to having its own CMRB, reducing
the areas of coverage of PMRB.
Nevertheless, the management took note of the The Team appreciates the
recommendation in the AOM of the team and prompt actions taken by the
called the attention again of all barangay chairmen Province.
all over the Province of Palawan by issuing a
Memorandum directing and requiring them to
prepare and submit to the Provincial ENRO within
5 days after the end of each month a Monthly
Report indicating the daily extraction activities by
quarry operators within their area of jurisdiction
with the following information: a) name of
permittee; b) location/quarry site; c) date of
extraction; d) plate numbers of truck
used/capacity/tonnage and e) quantity of materials
extracted and f) delivery receipt numbers. A copy
of the memorandum is hereto attached and marked
as Annex B.
A Memorandum was, likewise, issued to Atty.
Noel E. Aquino, OIC-Provincial ENRO of the
Provincial Government of Palawan directing and
requiring him to monitor quarrying activities and
ensure strict implementation and review of the
monthly production report of the quarry
operations. A copy of the said memorandum is
also attached and marked as Annex C hereof. As
an immediate action to the said memorandum,
Atty. Noel E. Aquino has likewise issued a
Memorandum to Engr. Andronico J. Baguyo
requiring him to strictly implement the submission
of Monthly Production, Sales and Inventory
Report of all sand and gravel permittees to the
MGB and to strictly implement the policy of “No
Renewal” absent such report together with the
Environmental Protection and Enhancement
Program (EPEP). A copy of the memorandum is
hereto attached as Annex D.
With regards to the case of Mr. Perseverando
Tanyo which was specifically pointed out in the
AOM, the ENRO-Mining Division has already
been required to submit a report on the matter.
But upon initial query, the said office explained
that more than sixty-six (66) cu.m. (the figure
106

given in the AOM representing over extraction by
the permittee) of quarry materials in the said report
were taken or covered by his new permit already.
The written report involving the matter will be
forwarded to the Office of the Auditor as soon as
Engr. Andronico Baguyo, head of the ENRO-
Mining Division submits it to the Provincial Legal
Office.
Finally, the PMRB has adopted a Resolution
requiring the posting in every municipality all over
the province of a checker of all quarry activities
within their respective jurisdiction and the putting
up of check points in strategic areas in northern
and southern Palawan.
2. While a number of establishments were found upon inspection by the

BPLO/Treasurer’s Office to have been operating without permits and
licenses, subsequent actions to enforce compliance were not monitored. This
renders tax mapping/inspection activities less effective as the benefits to be
derived therefrom were not fully realized.
The BPLO is responsible in the assessment and issuance of business permits

(BP) to all business established within its territorial jurisdiction. Relative to this
function, the BPLO is conducting spot inspections/tax mapping to determine
existing establishments operating without permits and licenses and the accuracy
of the information declared by the taxpayers.
Evaluation of the documents of the six (6) LGUs out of 13 Cities audited
disclosed that during inspection/tax mapping activities by the BPLO/Office of
the Treasurer, a great number of establishments were being found operating
without permits. Records showed that of the sampled 1,836 business
establishments inspected by the BPLO/CTO, 655 or 36% have been operating
without business permit. The team, however, noted that apparently, after
inspection and reporting the results of inspection, there were no subsequent
actions taken by concerned offices of the LGUs. Compliance by the
establishments on the noted deficiencies were not being monitored, as discussed
on the next page:
107
No. of Establishments
Cities W/ BP W/out BP Remarks
Inspected
No. % No. %
Pasay 135 21 6 114 84 No actions taken after the conduct of inspection.

Puerto 786 452 58 334 42 No actions taken after the conduct of inspection. Seven
Princesa (7) have been found operating w/out signboard.
A notice of assessment is served which resulted in:
Result No. % Remarks
Paid/complied 3 30
No record of Two (2) were still
Caloocan 14 4 29 10 71 payment on the allowed to apply and
6 60
deficiency/ were issued new
violation Mayor’s Permit
Partial payment 1 10 No record of
only succeeding payment
Total 10 100
Business establishments operating w/out permit were

issued summons. Actions taken by the business
establishments on the issued summons were tabulated
below:
Issued Summons
Actions Taken
No. %
Iloilo City 901 704 78 197 22
Not complied with 140 71.07
Closed 4 2.03
BP in Process/ Paid 53 26.90
Total 197 100.00
Despite non-compliance, the City did not take any

further actions.
While the procedures on the actions to be taken after
inspection were well defined, the timelines for each
action was not established. There were no timeframe
set within which to issue Final Notice, demand letter,
Cease and Desist Order and Order of Closure or Notice
of Revocation.
Evaluation of the documents submitted to the Team
revealed that the actions taken in some transactions
were delayed. Out of the 34 documents evaluated by
the Team, no further actions were taken on 25
Quezon City 34 - - 34 100 representing 74% despite the lapse of 2 to 38 months
as discussed below:
• Ten (10) Violation Reports issued between

March 13, 2006 to July 9, 2007 remained for
further verification after 19 to 38 months.
• No further actions were taken on 15 Cease and

Desist Orders, demand letters, summons,
letters of extension issued from August 13,
2007 to February 17, 2009 or after 2 to 19
months.
Total 1,870 1181 63 689 37
Thus, while the LGUs incurred expenses in conducting inspections, the benefits
to be derived therefrom were not fully realized.
108

Iloilo City
Last July 2009, an intensive tax The City should adopt a more extensive
mapping was launched by this Office and monitoring tool to ensure compliance
coupled with this is the thorough with the summons and that appropriate
monitoring as to compliance with the actions be taken on establishments not
notices and summons issued to non- complying with the summons.
complying taxpayers. This will also help
in the cleansing of our database.
Pasay City
Contrary to the observation, all business Based on records provided to the team,
establishments found to be operating no further actions were taken by the City
without proper business permits were after the sampled establishments were
either asked to pay with penalties and for discovered during tax mapping
those not complying, were ordered closed inspections to be operating without
by the management. Management will proper business permits.
try to find out the data from the BPLO as
to the compliance for submission to the
local audit office.
109
Part IV
Recommendations
110
RECOMMENDATIONS
RECOMMENDATIONS
In order to address the noted observations and increase collections, the Team
recommends that the LGUs should:
• Revisit their respective SFMVs and conduct general revision of property

assessment every three (3) years as required under Section 219 of the LGC;
• Include in the tax mapping activities the identification of idle lands to be

subjected to additional ad valorem tax;
• Ensure that taxes imposed are based on updated regulations. In the case of
the City of Pasay, the stripping method of assessment on commercial lots
no longer conform to the provisions of the Manual on Real Property
Appraisal and Assessment Operations issued in January 2006;
• Review their Assessment Roll from time to time to ensure accuracy of

entries specifically on the use of unit values and assessment levels;
• Apply all available remedies under the LGC to intensify collection;
• Review the List of Real Property Tax Delinquency on a regular basis to

ensure that the same is updated and accurate;
• Require the OBO to submit to OCA on a monthly basis, a report on

persons/establishments issued with building/mechanical permits together
with building plans and certificate of occupancy/installation for assessment
purposes. The OCA should also be required to conduct inspection and
assessment within reasonable period of time. Likewise, the OCA should be
required to submit to OBO list of RPUs being used without corresponding
building and occupancy permits;
• Require the Provincial Assessors to closely coordinate with the Municipal

Engineer to ensure that proper coordination is in place;
• Ensure that taxes and/or discounts are imposed/granted uniformly to all

taxpayers in accordance with the rates prescribed in the revenue
code/ordinances;
• Ensure the presence of an independent monitoring team to check the

activities of the quarry operators. Require concerned parties/monitoring
teams to submit monitoring reports within a specific period indicating,
111
RECOMMENDATIONS
among others, the name of the quarry operator, DR number, time of

hauling, truck plate number and quantity. The monitoring reports submitted
should be regularly and properly analyzed to detect errors and/or
irregularities/violations by quarry operators. Moreover, penalties for non-
compliance with existing regulation should be strictly imposed; and
• Adopt a monitoring tool to ensure that all business establishments with

noted violations during inspections are complying with the mandatory
requirements and that appropriate actions are taken against non-complying
establishments.
112
Submitted in compliance with COA Office Order No. 2009-053 dated January 29,
2009.
113
Part V
Annexes
114
AUDIT ON REVENUE GENERATION PROGRAM
LIST OF ANNEXES
Annex Title # of Pages
A Pasay City - Stripping Method 1

Antipolo City - Schedule of Business Tax on New
B 2
Business Establishments
C Antipolo City - Schedule of Regulatory Fees 3
D Caloocan City - Business Tax 1
Quezon City - List of Auctioned RPUs Not Included
E 1
in the Published Notice of Sale
Cities of Caloocan, San Juan, Iloilo, Marikina and
F 12
Pasay - Summary of Fees Not Collected
Pasig City - Analysis of Discounts on Ad Valorem
G 3
Tax
Province of Iloilo - Summary of Trips/Deliveries
H (Quarry) Per Logbook Not Included in the Production 12
Report
Province of Davao del Norte - Underpayment of
I 3
Extraction Fees
Province of Davao del Norte - HIJO Resources Inc.
J 2
Reported Hauling Sand and Gravel
Province of Davao del Norte - Computation of
K Penalties – Non-Submission of Reports on Quarry 2
Operations
Page 1 of 1
PASAY CITY ANNEX A
STRIPPING METHOD
PER ASSESSMENT ROLL ( In Pesos ) PER AUDIT ( In Pesos ) DIFFERENCE ( In Pesos)

UNIT UNIT
VALUE/ VALUE/ ASSESSED VALUE TAX DUE
TAXPAYER'S NAME TAX DEC # PIN A.L. AREA m2 MARKET VALUE ASSESSED VALUE TAX DUE m2 MARKET VALUE ASSESSED VALUE TAX DUE Over (Under) Over (Under)
Shoemart, Inc. B1-076-04826 25-040 50% 50077 Various 1,307,916,000.00 653,958,000.00 19,618,740.00 30000 1,502,310,000.00 751,155,000.00 22,534,650.00 (97,197,000.00) (2,915,910.00)
Shoemart, Inc. B1-076-04827 25-085 50% 19903 Various 571,576,560.00 285,788,280.00 8,573,648.40 30000 597,090,000.00 298,545,000.00 8,956,350.00 (12,756,720.00) (382,701.60)
Shoemart, Inc. B1-076-04828 25-086 50% 47522 Various 1,369,036,920.00 684,518,460.00 20,535,553.80 30000 1,425,660,000.00 712,830,000.00 21,384,900.00 (28,311,540.00) (849,346.20)
Shoemart, Inc. B1-076-04832 25-101 50% 119261 Various 2,456,688,780.00 1,228,344,390.00 36,850,331.70 30000 3,577,830,000.00 1,788,915,000.00 53,667,450.00 (560,570,610.00) (16,817,118.30)
Titan Resources Corp. B1-076-04805 25-108 50% 58176 Various 1,183,834,620.00 591,917,310.00 17,757,519.30 30000 1,745,280,000.00 872,640,000.00 26,179,200.00 (280,722,690.00) (8,421,680.70)
Hill Realty & Dev't. Corp. B1-076-04801 27-074 50% 8698 Various 245,407,380.00 122,703,690.00 3,681,110.70 30000 260,940,000.00 130,470,000.00 3,914,100.00 (7,766,310.00) (232,989.30)
Hill Realty & Dev't. Corp. B1-076-04803 25-071 50% 22300 Various 502,681,680.00 251,340,840.00 7,540,225.20 30000 669,000,000.00 334,500,000.00 10,035,000.00 (83,159,160.00) (2,494,774.80)
Hill Realty & Dev't. Corp. B1-076-04810 27-039 50% 5677 Various 159,297,300.00 79,648,650.00 2,389,459.50 30000 170,310,000.00 85,155,000.00 2,554,650.00 (5,506,350.00) (165,190.50)
Harbour Land Realty &
B1-076-04784 27-042 50% 5032 Various 140,910,900.00 70,455,450.00 2,113,663.50 30000 150,960,000.00 75,480,000.00 2,264,400.00 (5,024,550.00) (150,736.50)
Dev't. Corp.
World Trade Corporation B1-076-04786 27-044 50% 4561 Various 133,136,700.00 66,568,350.00 1,997,050.50 30000 136,830,000.00 68,415,000.00 2,052,450.00 (1,846,650.00) (55,399.50)
B1-076-04787 27-046 50% 10406 Various 228,744,600.00 114,372,300.00 3,431,169.00 30000 312,180,000.00 156,090,000.00 4,682,700.00 (41,717,700.00) (1,251,531.00)
Dev't. Corp.
B1-076-04790 27-051 50% 4566 Various 135,696,600.00 67,848,300.00 2,035,449.00 30000 136,980,000.00 68,490,000.00 2,054,700.00 (641,700.00) (19,251.00)
Dev't. Corp.
B1-076-04792 27-053 50% 4564 Various 127,467,900.00 63,733,950.00 1,912,018.50 30000 136,920,000.00 68,460,000.00 2,053,800.00 (4,726,050.00) (141,781.50)
Dev't. Corp.
Pasay Hongkong Realty &
B1-076-04794 27-061 50% 10645 Various 226,082,210.00 113,041,110.00 3,391,233.30 30000 319,350,000.00 159,675,000.00 4,790,250.00 (46,633,890.00) (1,399,016.70)
Dev't. Corp.
B1-076-04795 27-060 50% 25910 Various 608,021,250.00 304,010,630.00 9,120,318.90 30000 777,300,000.00 388,650,000.00 11,659,500.00 (84,639,370.00) (2,539,181.10)
Dev't. Corp.
World Trade Corp. B1-076-04797 27-067 50% 17029 Various 372,217,140.00 186,108,570.00 5,583,257.10 30000 510,870,000.00 255,435,000.00 7,663,050.00 (69,326,430.00) (2,079,792.90)
World Trade Corp. B1-076-04798 27-066 50% 11187 Various 310,916,940.00 155,458,470.00 4,663,754.10 30000 335,610,000.00 167,805,000.00 5,034,150.00 (12,346,530.00) (370,395.90)
B1-076-04799 27-063 50% 10264 Various 258,655,560.00 129,327,780.00 3,879,833.40 30000 307,920,000.00 153,960,000.00 4,618,800.00 (24,632,220.00) (738,966.60)
Dev't. Corp.
B1-076-04800 27-062 50% 15279 Various 327,610,500.00 163,805,250.00 4,914,157.50 30000 458,370,000.00 229,185,000.00 6,875,550.00 (65,379,750.00) (1,961,392.50)
Dev't. Corp.
TOTAL 18,146,549,120.00 9,073,274,570.00 272,198,237.10 23,135,400,000.00 11,567,700,000.00 347,031,000.00 (2,494,425,430.00) (74,832,762.90)
Page 1 of 1
ANTIPOLO CITY ANNEX B
SCHEDULE OF BUSINESS TAX ON NEW BUSINESS ESTABLISHMENTS
Tax
Capital COA's Difference
Name of Business Establishment O. R. No. Date Issued collected
(In Pesos) Computation (In Pesos)
by the city
CY 2006
IILSIN PHIL KO INC. 62,500.00 AA27275 4/7/2006 62.50 300.00 (237.50)
AQUABASICS INC. 250,000.00 AA29439 11/13/2006 250.00 300.00 (50.00)
Eighteen Jewelry Pawnshop 100,000.00 AA28852 8/14/2006 100.00 300.00 (200.00)
Russ Tiles & Accessories 50,000.00 AA30453 1/26/2006 50.00 300.00 (250.00)
ML Kwarta Padala 100,000.00 23134AA 1/20/2006 100.00 300.00 (200.00)
DentalMedical Clinic 100,000.00 AA28960 8/28/2006 100.00 300.00 (200.00)
Trio Rio KTV Bar & Restaurant 100,000.00 20252AA 1/9/2006 100.00 300.00 (200.00)
Lydia Martinez Sari-sari Store 10,000.00 AA28495 7/18/2006 10.00 300.00 (290.00)
Guadz Up Internet Café 70,000.00 25407AA 1/31/2006 70.00 300.00 (230.00)
EZ-Zone Computer Shop 50,000.00 AA29156 9/15/2006 50.00 300.00 (250.00)
Deoaire Industrial Corp. 50,000.00 AA27095 3/31/2006 50.00 300.00 (250.00)
JJI Electrical Contractor & Designer 50,000.00 AA27585 5/10/2006 50.00 300.00 (250.00)
Sakat Builders 150,000.00 26596AA 3/7/2006 150.00 300.00 (150.00)
Infinity
y M. Construction g g 100,000.00 26760AA 3/14/2006 100.00 300.00 (200.00)
Services 100,000.00 AA29253 10/4/2006 100.00 300.00 (200.00)
Evermount
p Construction
p g 100,000.00 AA27196 4/6/2006 100.00 300.00 (200.00)
Trading 200,000.00 25482AA 2/1/2006 200.00 300.00 (100.00)
PGS Construction Corporation 50,000.00 AA28096 6/9/2006 50.00 300.00 (250.00)
Linguaje Construction 100,000.00 23725AA 1/23/2006 100.00 300.00 (200.00)
Jurey Const. Builders & Gen. Services 50,000.00 AA28997 8/30/2006 50.00 300.00 (250.00)
Philmech Enterprises 20,000.00 25043AA 1/31/2006 20.00 300.00 (280.00)
Llona Builders 50,000.00 AA28696 7/28/2006 50.00 300.00 (250.00)
VJS Builders 150,000.00 26034AA 2/15/2006 150.00 300.00 (150.00)
Betsaida Neighbor Association, Inc. 50,000.00 AA27937 6/2/2006 50.00 300.00 (250.00)
JF Mejias Const. & Engineering 100,000.00 26261AA 2/22/2006 100.00 300.00 (200.00)
K Leyva Construction 200,000.00 AA28725 6/2/2006 200.00 300.00 (100.00)
Lime Light Construction 50,000.00 AA27013 3/28/2006 50.00 300.00 (250.00)
Metro Sign 20,000.00 AA28310 6/30/2006 20.00 300.00 (280.00)
Rein-8
y Construction p 50,000.00 26784AA 3/14/2006 50.00 300.00 (250.00)
Company 50,000.00 AA29123 9/25/2006 50.00 300.00 (250.00)
JEF Steel Fabrication 50,000.00 AA29151 9/15/2006 50.00 300.00 (250.00)
Chester Builders 50,000.00 AA27060 3/28/2006 50.00 300.00 (250.00)
GRD Construction 80,000.00 23950AA 1/25/2006 80.00 300.00 (220.00)
HMS Construction, g 50,000.00 AA27789 5/12/2006 50.00 300.00 (250.00)
Consultancy 50,000.00 AA29529 11/20/2006 50.00 300.00 (250.00)
Sub Total (7,637.50)
CY 2007
New RSHB Footwear 120,000.00 AA35102 1/30/2007 120.00 300.00 (180.00)
Sandals Gear Enterprises 50,000.00 AA36516 3/7/2007 50.00 300.00 (250.00)
Hardrock Aggregates Inc. 250,000.00 AA36173 2/19/2007 250.00 300.00 (50.00)
Jetchepao Gas Station 150,000.00 AA34505 1/25/2007 150.00 300.00 (150.00)
KMJ Trading 200,000.00 AA35635 2/7/2007 200.00 300.00 (100.00)
RP Sunga Sash Woodworks 30,000.00 AA36040 2/14/2007 30.00 300.00 (270.00)
Three Star Salo & Barber Shop 60,000.00 AA36165 2/19/2007 60.00 300.00 (240.00)
Loveria Barber Shop 15,000.00 AA29684 1/3/2007 15.00 300.00 (285.00)
Gate 1 Barber Shop 30,000.00 AA36739 3/20/2007 30.00 300.00 (270.00)
AR-GEM Barber Shop 20,000.00 AA36745 3/21/2007 20.00 300.00 (280.00)
Jailanie Inc. 125,000.00 AA37842 6/25/2007 125.00 300.00 (175.00)
Gupitan Natin 15,000.00 AA37404 5/8/2007 15.00 300.00 (285.00)
Page 1 of 2
ANTIPOLO CITY ANNEX B
SCHEDULE OF BUSINESS TAX ON NEW BUSINESS ESTABLISHMENTS
Tax
Capital COA's Difference
Name of Business Establishment O. R. No. Date Issued collected
(In Pesos) Computation (In Pesos)
by the city
J. L. Acosta Bodega 50,000.00 AA37754 6/15/2007 50.00 300.00 (250.00)
MZQ Trading 100,000.00 AA36379 2/27/2007 100.00 300.00 (200.00)
Jamari Ventures, Inc. 312,530.00 AA35001 1/30/2007 312.53 300.00 12.53
Karwaje Food Service 2 100,000.00 AA31287 1/16/2007 100.00 300.00 (200.00)
Louisinnah's Coffe Bar & Bakeshoppe
100,000.00 AA33627 1/22/2007 100.00 300.00 (200.00)
Co.
The 3rd Place Coffee Shop 50,000.00 AA36146 2/19/2007 50.00 300.00 (250.00)
Paramount Food Corp. CIR Rd. Branch 100,000.00 AA33873 1/22/2007 100.00 300.00 (200.00)
Paramount Food Corp. Lucban Branch 25,000.00 AA36788 3/22/2007 25.00 300.00 (275.00)
Paramount Food Corp. 25,000.00 AA36875 4/2/2007 25.00 300.00 (275.00)

Dan Aida'sCarinderia 10,000.00 AA29737 1/3/2007 10.00 300.00 (290.00)
Cantina Nitito A 20,000.00 AA37456 6/21/2007 20.00 300.00 (280.00)
Morena's Carinderia 15,000.00 AA36835 3/27/2007 15.00 300.00 (285.00)
Beyond Food Canteen & Catering
50,000.00 AA36757 3/21/2007 50.00 300.00 (250.00)
Services
Mantiza Carinderia 50,000.00 AA34427 1/24/2007 50.00 300.00 (250.00)
Dexter's Mini Carinderia 20,000.00 AA39759 1/3/2007 20.00 300.00 (280.00)
Sub Total (6,007.47)
Total for CY 2006 & 2007 (13,644.97)
Page 2 of 2
ANTIPOLO CITY ANNEX C
SCHEDULE OF REGULATORY FEES
Mayor's Permit (In Pesos) Garbage Fee (In Pesos) Total

Name of Business Establishment
Per City Per Audit Difference Per City Per Audit Difference (In Pesos)
2006
Varifold Architectural Products, Inc. 2,250.00 750.00 1,500.00 330.00 600.00 (270.00) 1,230.00
Barangay Mineral Water 350.00 400.00 (50.00) 130.00 300.00 (170.00) (220.00)
IILSIN Phil Ko Inc. 250.00 50.00 200.00 80.00 300.00 (220.00) (20.00)
Masstock Laboratories Inc. 1,250.00 750.00 500.00 230.00 400.00 (170.00) 330.00
Pepsi Cola Product Phils., Inc. 2,250.00 3,000.00 (750.00) 330.00 400.00 (70.00) (820.00)
Third Generational Ind'l Corp. 2,250.00 850.00 1,400.00 330.00 400.00 (70.00) 1,330.00
Jocar Photo Ctr & Gen Mdse 350.00 400.00 (50.00) 130.00 300.00 (170.00) (220.00)
Aquabasics, Inc. 350.00 80.00 270.00 130.00 300.00 (170.00) 100.00
Agri Dynamics & Live-stock Dev't. Plan Corp. 1,250.00 310.00 940.00 230.00 300.00 (70.00) 870.00
Bright Chemicals Corp. 650.00 750.00 (100.00) 180.00 300.00 (120.00) (220.00)
Production Synergy Boosters, Inc. 2,000.00 650.00 1,350.00 330.00 400.00 (70.00) 1,280.00
Metropolitan Bank & Trust Co. 1,500.00 1,850.00 (350.00) 255.00 300.00 (45.00) (395.00)
Banco de Oro Universal Bank -Masinag Branch 1,500.00 1,850.00 (350.00) 255.00 300.00 (45.00) (395.00)
United Coconut Planters Bank-Masinag Branch 1,750.00 1,950.00 (200.00) 305.00 300.00 5.00 (195.00)
Allied Banking Corp. 1,500.00 1,850.00 (350.00) 255.00 300.00 (45.00) (395.00)
Rural Bank of Antipolo 900.00 1,000.00 (100.00) 205.00 300.00 (95.00) (195.00)
Premier Development Bank 1,250.00 2,700.00 (1,450.00) 230.00 300.00 (70.00) (1,520.00)
Premier Development Bank 2,250.00 1,500.00 750.00 330.00 300.00 30.00 780.00
Eighteen Jewelry Pawnshop 300.00 350.00 (50.00) 105.00 300.00 (195.00) (245.00)
Villarica Pawnshop, Inc. 900.00 1,500.00 (600.00) 205.00 300.00 (95.00) (695.00)
Santolan Pawnshop 390.00 700.00 (310.00) 130.00 300.00 (170.00) (480.00)
CVM Pawnshop & Money Changer Corp. 250.00 350.00 (100.00) 80.00 300.00 (220.00) (320.00)
Xander Pawnshop & Jewelry Inc. 530.00 700.00 (170.00) 180.00 300.00 (120.00) (290.00)
Ansherina Enterprises 250.00 210.00 40.00 80.00 300.00 (220.00) (180.00)
A&A Nutrifood & Spice Blends 270.00 260.00 10.00 80.00 300.00 (220.00) (210.00)
Macam Gen Mdse & Const 300.00 260.00 40.00 105.00 300.00 (195.00) (155.00)
La Javonera Industries, Inc. 300.00 310.00 (10.00) 105.00 300.00 (195.00) (205.00)
Russ Tiles & Accessories 250.00 50.00 200.00 80.00 300.00 (220.00) (20.00)
Highlander II Agri Products 350.00 650.00 (300.00) 130.00 300.00 (170.00) (470.00)
RST Store 250.00 260.00 (10.00) 80.00 300.00 (220.00) (230.00)
Ivory Cups Farm 1,750.00 750.00 1,000.00 305.00 300.00 5.00 1,005.00
Ashford Pharmaceutical Laboratories, Inc. 2,250.00 750.00 1,500.00 330.00 400.00 (70.00) 1,430.00
Solid Cement Corp. 2,250.00 7,000.00 (4,750.00) 330.00 400.00 (70.00) (4,820.00)
Miles Ahead Corporation 430.00 650.00 (220.00) 130.00 300.00 (170.00) (390.00)
Pizza Magic Inc. 1,500.00 6,000.00 (4,500.00) 255.00 300.00 (45.00) (4,545.00)
PhilAM Plans Inc. 2,250.00 700.00 1,550.00 330.00 300.00 30.00 1,580.00
ML Kwarta Padala 300.00 350.00 (50.00) 105.00 300.00 (195.00) (245.00)
ML Kwarta Padala 300.00 350.00 (50.00) 105.00 300.00 (195.00) (245.00)
JBJ Trading 270.00 270.00 - 80.00 300.00 (220.00) (220.00)
Cycle Master Trading Corp. 530.00 530.00 - 180.00 300.00 (120.00) (120.00)
Ultra Pet Clinic (Branch) - W.L.Pertubal 270.00 270.00 - 80.00 300.00 (220.00) (220.00)
Dental Medical Clinic 300.00 300.00 - 105.00 300.00 (195.00) (195.00)
Sub-Total 40,590.00 44,210.00 (3,620.00) 7,960.00 13,500.00 (5,540.00) (9,160.00)
2007
New RSHB Footwear 80.00 300.00 (220.00) (220.00)
Sandals Gear Enterprises 80.00 300.00 (220.00) (220.00)
Varifold Architectural Prods., Inc. 330.00 600.00 (270.00) (270.00)
Barangay Mineral Water 130.00 300.00 (170.00) (170.00)
Hardrock Aggregates Inc. 80.00 300.00 (220.00) (220.00)
IILSIN Phil Ko, Inc. 205.00 300.00 (95.00) (95.00)
Masstock Laboratories Inc. 230.00 400.00 (170.00) (170.00)
Pepsi Cola Product Phils., Inc. 330.00 400.00 (70.00) (70.00)
Third Generation Ind'l Corp. 330.00 400.00 (70.00) (70.00)
Jocar Photo Ctr & Gen Mdse 130.00 300.00 (170.00) (170.00)
Aquabasics, Inc. 80.00 300.00 (220.00) (220.00)
Page 1 of 3

Agri Dynamics & Livestock Dev't. Plan Corp. 305.00 300.00 5.00 5.00
Bright Chemicals Corp. 205.00 300.00 (95.00) (95.00)
Production Synergy Boosters, Inc. 330.00 400.00 (70.00) (70.00)
Metropolitan Bank & Trust Co. 330.00 300.00 30.00 30.00
Banco de Oro Universal Bank -Masinag Br. 255.00 300.00 (45.00) (45.00)
United Coconut Planters Bank -Masinag Br. 205.00 300.00 (95.00) (95.00)
Allied Banking Corp. 230.00 300.00 (70.00) (70.00)
Rural Bank of Antipolo 230.00 300.00 (70.00) (70.00)
Premier Development Bank 205.00 300.00 (95.00) (95.00)
Premier Development Bank 330.00 300.00 30.00 30.00
Eighteen Jewelry Pawnshop 105.00 300.00 (195.00) (195.00)
Villarica Pawnshop, Inc. 205.00 300.00 (95.00) (95.00)
Santolan Pawnshop 130.00 300.00 (170.00) (170.00)
CVM Pawnshop & Money Changer Corp. 80.00 300.00 (220.00) (220.00)
Xander Pawnshop & Jewelry Inc. 180.00 300.00 (120.00) (120.00)
Ansherina Enterprises 80.00 300.00 (220.00) (220.00)
A&A Nutrifood & Spice Blends 105.00 300.00 (195.00) (195.00)
Macam Gen. Merchandise & Const. 105.00 300.00 (195.00) (195.00)
La Javonera Industries, Inc. 130.00 300.00 (170.00) (170.00)
Jetchepao Gas Station 80.00 300.00 (220.00) (220.00)
Russ Tiles & Accessories 80.00 300.00 (220.00) (220.00)
Highlander II Agricultural Products 130.00 300.00 (170.00) (170.00)
Sure Delight Marketing 80.00 300.00 (220.00) (220.00)
RST Store 80.00 300.00 (220.00) (220.00)
Ivory Cups Farm 255.00 300.00 (45.00) (45.00)
Ashford Pharmaceutical Lab. Inc. 330.00 400.00 (70.00) (70.00)
Solid Cement Corp. 330.00 400.00 (70.00) (70.00)
Miles Ahead Corporation 180.00 300.00 (120.00) (120.00)
Pizza Magic Inc. 255.00 300.00 (45.00) (45.00)
PhilAM Plans Inc. 330.00 300.00 30.00 30.00
ML Kwarta Padala 180.00 300.00 (120.00) (120.00)
ML Kwarta Padala 305.00 300.00 5.00 5.00
JBJ Trading 80.00 300.00 (220.00) (220.00)
Cycle Master Trading Corp. 180.00 300.00 (120.00) (120.00)
Ultra Pet Clinic (Branch) 80.00 300.00 (220.00) (220.00)
Dental Medical Clinic 80.00 300.00 (220.00) (220.00)
Sub Total - - - 8,785.00 15,000.00 (6,215.00) (6,215.00)
2008
New RSHB Footwear 500.00 650.00 (150.00) 180.00 300.00 (120.00) (270.00)
Sandals Gear Enterprises 500.00 650.00 (150.00) 130.00 300.00 (170.00) (320.00)
Varifold Architectural Products, Inc. 1,750.00 1,300.00 450.00 330.00 600.00 (270.00) 180.00
Barangay Mineral Water 690.00 650.00 40.00 255.00 300.00 (45.00) (5.00)
Hardrock Aggregates Inc. 500.00 2,000.00 (1,500.00) 330.00 300.00 30.00 (1,470.00)
IILSIN Phil Ko, Inc. 800.00 850.00 (50.00) 330.00 300.00 30.00 (20.00)
Masstock Laboratories Inc. 750.00 1,000.00 (250.00) 330.00 400.00 (70.00) (320.00)
Pepsi Cola Product Phils., Inc. 7,000.00 4,500.00 2,500.00 330.00 400.00 (70.00) 2,430.00
Third Generational Ind'l Corp. 1,000.00 1,000.00 - 330.00 400.00 (70.00) (70.00)
Jocar Photo Ctr & Gen Mdse 400.00 750.00 (350.00) 180.00 300.00 (120.00) (470.00)
Aquabasics, Inc. 500.00 310.00 190.00 180.00 300.00 (120.00) 70.00
Agri Dynamics & Livestock Dev't. Plan Corp. 50.00 750.00 (700.00) 230.00 300.00 (70.00) (770.00)
Bright Chemicals Corp. 750.00 750.00 - 205.00 300.00 (95.00) (95.00)
Production Synergy Boosters, Inc. 850.00 650.00 200.00 330.00 400.00 (70.00) 130.00
Metropolitan Bank & Trust Co. 1,850.00 2,450.00 (600.00) 330.00 300.00 30.00 (570.00)
Banco de Oro Universal Bank -Masinag Br. 1,850.00 2,200.00 (350.00) 330.00 300.00 30.00 (320.00)
United Coconut Planters Bank -Masinag Br. 1,500.00 1,500.00 - 205.00 300.00 (95.00) (95.00)
Allied Banking Corp. 1,750.00 1,950.00 (200.00) 305.00 300.00 5.00 (195.00)
Page 2 of 3

Rural Bank of Antipolo 1,000.00 1,850.00 (850.00) 255.00 300.00 (45.00) (895.00)
Premier Development Bank 1,000.00 2,300.00 (1,300.00) 255.00 300.00 (45.00) (1,345.00)
Premier Development Bank 2,700.00 1,850.00 850.00 330.00 300.00 30.00 880.00
Eighteen Jewelry Pawnshop 500.00 850.00 (350.00) 180.00 300.00 (120.00) (470.00)
Villarica Pawnshop, Inc. 1,500.00 1,750.00 (250.00) 230.00 300.00 (70.00) (320.00)
Santolan Pawnshop 700.00 1,000.00 (300.00) 205.00 300.00 (95.00) (395.00)
CVM Pawnshop & Money Changer Corp. 500.00 850.00 (350.00) 180.00 300.00 (120.00) (470.00)
Xander Pawnshop & Jewelry Inc. 500.00 850.00 (350.00) 180.00 300.00 (120.00) (470.00)
Ansherina Enterprises 500.00 650.00 (150.00) 180.00 300.00 (120.00) (270.00)
A&A Nutrifood & Spice Blends 500.00 750.00 (250.00) 205.00 300.00 (95.00) (345.00)
Macam Gen. Merchandise & Const. 500.00 750.00 (250.00) 205.00 300.00 (95.00) (345.00)
La Javonera Industries, Inc. 500.00 650.00 (150.00) 180.00 300.00 (120.00) (270.00)
Jetchepao Gas Station 500.00 400.00 100.00 205.00 300.00 (95.00) 5.00
Russ Tiles & Accessories 500.00 650.00 (150.00) 130.00 300.00 (170.00) (320.00)
Highlander II Agricultural Products 600.00 650.00 (50.00) 130.00 300.00 (170.00) (220.00)
Sure Delight Marketing 500.00 650.00 (150.00) 130.00 300.00 (170.00) (320.00)
RST Store 500.00 260.00 240.00 130.00 300.00 (170.00) 70.00
Ivory Cups Farm 750.00 750.00 - 255.00 300.00 (45.00) (45.00)
Ashford Pharmaceutical Lab. Inc. 850.00 1,000.00 (150.00) 330.00 400.00 (70.00) (220.00)
Solid Cement Corp. 7,000.00 7,000.00 - 330.00 400.00 (70.00) (70.00)
Miles Ahead Corporation 750.00 650.00 100.00 130.00 300.00 (170.00) (70.00)
Pizza Magic Inc. 750.00 6,000.00 (5,250.00) 255.00 300.00 (45.00) (5,295.00)
PhilAM Plans Inc. 4,500.00 850.00 3,650.00 330.00 300.00 30.00 3,680.00
ML Kwarta Padala 500.00 1,750.00 (1,250.00) 205.00 300.00 (95.00) (1,345.00)
ML Kwarta Padala 1,950.00 700.00 1,250.00 330.00 300.00 30.00 1,280.00
JBJ Trading 500.00 500.00 - 130.00 300.00 (170.00) (170.00)
Cycle Master Trading Corp. 700.00 700.00 - 205.00 300.00 (95.00) (95.00)
Ultra Pet Clinic (Branch) 520.00 520.00 - 130.00 300.00 (170.00) (170.00)
Dental Medical Clinic 500.00 500.00 - 180.00 300.00 (120.00) (120.00)
Sub Total 55,260.00 61,540.00 (6,280.00) 10,960.00 15,000.00 (4,040.00) (10,320.00)
Total (9,900.00) (15,795.00) (25,695.00)
Page 3 of 3
CALOOCAN CITY ANNEX D
BUSINESS TAX
Name of History of Per COA

Business Gross Line of Mode of Payments Computation Difference
BIN No. Establishment (In Pesos) CYs Business Payment (IT Records) (Base CCRC) (g-h)
(a) (b) (c) (d) (e) (f) (g) (h) (i)
34,741,125.49 2006 1-4 Q 141,812.60 123,478.08 18,334.52
Apache
04-006878 96,554,689.25 2007 Manufacturer 1-4 Q 170,175.12 293,465.40 (123,290.28)
Manufacturing Inc
96,554,689.25 2008 1-3 Q 140,394.45 220,099.05 (79,704.60)
6,229,401.98 2006 1-4 Q 67,379.20 43,190.00 24,189.20
Comanche Steel
04-006954 17,824,680.26 2007 Manufacturer 1-4 Q 56,028.00 77,220.00 (21,192.00)
Manufacturing
17,824,680.26 2008 1-3 Q 50,425.20 57,915.00 (7,489.80)
Papadoods Ice 15,000.00 2006 1-4 Q 22,687.00 1,361.00 21,326.00
04-007381 Cream 335,000.00 2007 Manufacturer 1-4 Q 27,225.00 9,075.00 18,150.00
Manufactuirng 335,000.00 2008 1-3 Q 25,523.43 6,806.25 18,717.18
30,000.00 2006 1-4 Q 13,612.00 1,361.00 12,251.00
F & J Sidecar
04-004935 1,020,000.00 2007 Manufacturer 1-4 Q 16,500.00 22,687.00 (6,187.00)
Manufacturer
1,020,000.00 2008 1-2 Q 8,250.00 11,343.50 (3,093.50)
New Interpoly 2,280,309.52 2006 1-4 Q 32,670.00 27,225.00 5,445.00
04-006939 Plastic 144,193,071.61 2007 Manufacturer 1-4 Q 32,670.00 424,470.96 (391,800.96)
Manufacturer Inc. 144,193,071.61 2008 1-3 Q 20,418.75 318,353.21 (297,934.46)
189,644,793.52 2006 1-4 Q 725,291.44 549,463.20 175,828.24
First Solid Rubber
04-004911 447,356,293.52 2007 Manufacturer 1-4 Q 725,291.44 1,258,169.80 (532,878.36)
Industries Inc.
447,356,293.52 2008 1-3 Q 388,334.46 943,627.35 (555,292.89)
Great Manila 2,515,149.24 2006 1-4 Q 32,670.00 27,225.00 5,445.00
05-015114 Manufacturer's 9,028,777.79 2007 Manufacturer 1-4 Q 39,204.00 55,687.00 (16,483.00)
Inc. 9,028,777.79 2008 1-4 Q 43,190.00 55,687.00 (12,497.00)
Polygem 2,717,763.67 2006 1-4 Q 46,800.00 27,225.00 19,575.00
04-000700 Manufacturing 10,495,759.39 2007 Manufacturer 1-4 Q 52,648.00 62,150.00 (9,502.00)
Corporation 10,495,759.39 2008 1-3 Q 49,871.25 46,612.50 3,258.75
Shirtland 68,152,365.23 2007 1-4 Q 221,050.32 215,359.00 5,691.32
04-000914 Manufacturer
Manufacturing 68,152,365.23 2008 1-4 Q 40,218.00 53,839.75 (13,621.75)
731,970.00 2006 1-4 Q 66,885.00 13,200.00 53,685.00
D' Estrella Parco
04-000920 2,016,640.00 2007 Manufacturer 1-4 Q 78,928.00 27,225.00 51,703.00
Manufacturing
2,016,640.00 2008 1-3 Q 68,075.40 20,418.75 47,656.65
3,290,264.80 2006 1-4 Q 73,785.20 20,757.88 53,027.32
04-001178 Soplim Marketing Wholesaler
2,623,731.00 2007 1-4 Q 95,920.76 18,558.32 77,362.44
300,000.00 2006 1-4 Q 14,520.00 5,445.00 9,075.00
04-003242 Roll Aid Mktg. 2,470,831.89 2007 Wholesaler 1-4 Q 21,780.00 18,053.76 3,726.24
2,470,831.89 2008 1-3Q 19,602.00 13,540.32 6,061.68
350,000.00 2006 1-4 Q 89,100.00 7,260.00 81,840.00
04-001457 12-16 Enterprise 1,590,000.00 2007 Wholesaler 1-4 Q 102,465.00 16,500.00 85,965.00
1,590,000.00 2007 1-4 Q 102,465.00 16,500.00 85,965.00
120,000.00 2006 1-4 Q 19,850.00 2,970.00 16,880.00
04-000774 ADS Retailer 336,520.00 2007 Retailer 1-4 Q 23,820.00 6,710.00 17,110.00
336,520.00 2008 1-3Q 20,682.00 5,032.50 15,649.50
326,070.64 2007 1-3Q 7,836.00 2,227.50 5,608.50
04-001255 Erlit-Jet Bicycle Ret Retailer
326,070.64 2008 1-4 Q 13,749.50 6,710.00 7,039.50
2,196,324.44 2006 1-4 Q 86,605.80 26,813.24 59,792.56
J S Bros
04-002049 4,443,555.93 2007 Retailer 1-4 Q 103,926.96 49,285.56 54,641.40
Marketing Co.
4,443,555.93 2008 1-3Q 59,547.30 36,964.17 22,583.13
Handog Industrial 930,800.00 2007 1-4 Q 19,635.00 14,850.00 4,785.00
04-002809 Retailer
Gases 930,800.00 2008 1-3Q 19,144.14 11,137.50 8,006.64
9,295,000.00 2006 1-4 Q 202,299.18 104,568.75 97,730.43
04-000539 R & F Services Cor 47,632,000.00 2007 Contractor 1-4 Q 254,897.00 535,860.00 (280,963.00)
47,632,000.00 2008 1-4 Q 288,877.00 535,860.00 (246,983.00)
282,412.25 2006 1-4 Q 13,612.00 7,623.00 5,989.00
04-001119 K and T Garments Contractor
1,313,433.75 2007 1-4 Q 16,912.00 22,500.00 (5,588.00)
1,714,004.60 2007 1-4 Q 35,434.64 22,500.00 12,934.64
04-001219 Krizhakor Collection Contractor
1,714,004.60 2008 1-3Q 31,888.08 16,875.00 15,013.08
04-001381 Salaya Iron Works 121,654.00 2006 1-4 Q 56,187.16 3,267.00 52,920.16
Total 5,198,769.78 6,522,309.30 (1,323,539.52)
Page 1 of 1
QUEZON CITY ANNEX E
LIST OF AUCTIONED RPUs NOT INCLUDED
IN THE PUBLISHED NOTICE OF SALE
2006 – 2008
Owner Name PIN TDN Amount
Besinal, Lorna S. 21-33033-000-1-006-045 D-023-07966 P 19,926.47

CF Ochoa Construction, Inc. 19-07551 E-005-01057 34,827.57
Cahapay, Erlinda G. 21-33033-000-1-003-027 D-023-07605 12,664.58
Castro, Raymundo G. m/to Dalisay A. 21-33033-000-1-003-040 D-023-07968 19,926.47
Daza, Rogelio B. m/to Erlinda O. 21-33033-000-1-002-032 D-023-10818 21,853.76
Dela Torre, Gil R. 21-33033-000-1-003-017 D-023-06636 12,664.58
Digal, Virgilio L. 21-33033-000-1-003-020 D-023-07999 19,926.47
Divina, Iluminada 21-17415-000-1-007 D-023-07525 33,549.60
Dolor, Maximo A. 21-33033-000-1-004-018 D-023-09199 19,890.00
Dono, Pedro Jr. S. m/to Alma B. 21-33033-000-1-002-026 D-023-02483 12,664.58
Edradan, Teresita F. 21-33033-000-1-005-016 D-023-08209 19,956.30
Em, Ramos & Co., Inc. 21-38576 E-067-01698 416,002.72
Esnil, Jimmy M. m/to Anabelle 21-33033-000-1-002-014 D-023-06665 10,308.38
Garcia, Omar O. 21-33033-001-1-003-024 D-023-06663 11,486.48
Lubosana, Jesus O. m/to Editha C. 21-33033-000-1-003-016 D-023-07969 19,926.47
Mahinay, Judito R. 21-33033-000-1-003-043 D-023-08208 19,956.30
Malanquiz, Sunny T. m/to Emelyn M. 21-33033-000-1-006-025 D-023-08207 19,956.30
Mangkikis, Ananias B. m/to Maria 21-33033-000-1-002-023 D-023-07942 21,098.45
Megaworld Properties & Holdings, Inc. 21-43865-000-1-001 D-067-13141 484,854.66
Mendoza, Bernardo N. m/to Tita M. 21-33033-000-1-002-021 D-023-02482 12,664.58
Pastrana, Edwin A. m/to Corazon P. 21-33033-000-1-002-031 D-023-08376 6,479.57
Quiap, Jesselito I. 21-33033-000-1-005-027 D-023-08212 19,956.30
Sovereign Ventures, Inc. 21-43865 E-067-05917 119,059.51
Tapel, Rogelio S. m/to Paz M. 21-33033-000-1-003--023 D-023-07971 19,926.47
Total P 1,409,526.57
Page 1 of 1
REVENUE GENERATION PROGRAM ANNEX F
SUMMARY OF FEES NOT COLLECTED
CITIES OF CALOOCAN, SAN JUAN, ILOILO, MARIKINA and PASAY
Name of Establishment Nature of Business Year Fees not Imposed/ Collected
CALOOCAN CITY
2006(1st-4th) ZF
12-16 Enterprise Wholesaler- Snack Food 2007(Annual) ZF
2008(Annual) ZF
2006(Annual) BT,ZF
Manufacturer-Patented
AC Navarro Patented Products 2007(Anual) ZF
Prods
2008(Annual) BT,ZF
Wholesaler 2006(1st-4th) ZF
Academic Book Sales Inc 2007(1st-4th) ZF
Importer
2008(1st-3rd) ZF
2006(1st-4th) ZF
ACR Furniture Manufacturing Corporation Furniture - Manufacturer 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006(1st-4th) ZF
Ads Retailer Retailer - Dry Goods 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006(Annual) PF,FF,ZF
Plastic Prod. (Bags) -
Aimstrong Plastic Manufacturing 2007(Annual) FF,ZF
Mnftr
2008(Annual) FF,ZF
2006 ZF
Rice/Poultry Feeds -
Allan's Rice Dealer 2007 ZF
Dealer
2008 ZF
2006(Annual) ZF
Allied Banking Corp - EDSA Balintawak Br. Banking Services 2007(Annual) ZF
2008(Annual) ZF
2006(Annual) ZF
Angel & Christian Canteen Food Establishment 2007(1st-3rd) ZF
2008(1st-3rd) ZF
2006(1st-4th) ZF
Apache Manufacturers Manufacturers 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006(Annual) EIF, FIF,ZF
Arayalandt Manufacturing Corp Lessor 2007(1st-4th) EIF, FIF,ZF
2006(1st-4th) ZF
Arboso Scrap Dealer Retailer 2007(1st-4th) ZF
2008(1st-3rd) ZF
Attentive Learning In Health Services Inc Learning Institution 2008(Annual) ZF
2006(Annual) ZF
AVC Real Estate Rental Lessor 2007(Annual) ZF
2008(Annual) ZF
2006(Annual) BT,ZF
Baliwag Transit Inc Contractor - Motorpool 2007(Anual) BT,ZF
2008(Annual) BT,ZF
2006(Annual) ZF
Commercial Bank -
Banco de Oro - EPCI, Inc 2007(Annual) ZF
Branch
2008(Annual) ZF
Retailer 2006(1st-4th) ZF
Benelisa Industries Corporation 2007(1st-4th) ZF
Contractor
2008(1st-4th) ZF
2006(Annual) ZF
Bingo Amusement Corp Amusement 2007(Annual) ZF
2008(Annual) ZF
Page 1 of 12
2006(Annual) BT,ZF
Blue Island Gas Distributors Wholesaler 2007(Anual) BT,ZF
2008(Annual) BT,ZF
Retailer 2006(1st-4th) ZF
Blue Star Manufacturing and Gen. Mdse 2007(1st-4th) ZF
Manufacturer
2008(1st-4th) ZF
2006(1st-4th) ZF
Garments -
Brightstar Embroidery Corporation 2007(1st-4th) ZF
Manufacturer
2008(1stQ) ZF
2006(Annual) ZF
Brilliant Minds Growth & Dev't School Learning Institution 2007(Annual) ZF
2008(Annual) ZF
2006(1st-4th) ZF
Cayuga Central Manufacturing Phils., Inc Juices - Manufacturer 2007(1st-4th) ZF
2008(1st) ZF
2006(Annual) ZF
Center Café Food Establishment 2007(Annual) ZF
2008(Annual) ZF
Auto Spare Parts -
2006(1st-4th) ZF
Manufacturer
Centro Manufacturing Corporation
2007(1st-4th) ZF
Wholesaler/Importer
2008(1st-4th) ZF
2006(Annual) ZF
China Banking Corporation - Caloocan Br Banking Services 2007(Annual) ZF
2008(Annual) ZF
2006(1st-3rd) ZF
Classic Videoke Bar and Restaurant Food Establishment 2007(1st-4th) ZF
2008(1st&4th) ZF
2006 ZF
CLC Land Inc Lessor 2007 ZF
2008 ZF
2006(1st-4th) ZF
Comanche Steel Manufacturers Manufacturers 2007(1st-4th) ZF
2008(1st-3rd) ZF
Manufacturer-Bakery
Creative Commodities Corp 2006(Annual) BT,ZF
Prods
2006(1st-4th) ZF
Bags/Luggages -
Custombag Manufacturing 2007(1st-4th) ZF
Manufacturer
2008(1st-3rd) ZF
2006(1st-4th) ZF
Air Gun Pellets -
D' Estrella Parco Manufacturing 2007(1st-4th) ZF
Manufacturer
2008(1st-3rd) ZF,FF
2006(1st-4th) ZF
Danhill Grill & Ongpin Style & Dimsum Fast Food 2007(1st-4th) ZF
2008(1t-3rd) ZF
2006(Annual) ZF
Datamex Institute of Computer Tech Learning Institution 2007(Annual) ZF
2008(Annual) ZF
2006(Annual) ZF
Deparo Petron Servicenter Contractor 2007(Annual) ZF
2008(Annual) ZF
2006(1st-4th) SF,ZF
Dionnie's Garment Sub-Contractor Contractor 2007(1st-4th) SF,ZF
2008(1st-4th) SF,ZF
Page 2 of 12
2006(Annual) ZF
Divine Mercy College Foundation Learning Institution 2007(Anual) ZF
2008(Annual) ZF
2006(Annual) ZF
Dunkin Donuts Refreshment Parlor 2007(Annual) ZF
2008(Annual) ZF
2006(1st-4th) IHC,ZF
Ed Richmond Manufacturing Corporation Wholesaler/Importer 2007(1st-4th) IHC,ZF
2008(1st-3rd) IHC,ZF
2006(Annual) FIF,ZF
Edosma Building Lessor 2007(Annual) ZF
2008(Annual) ZF
2006 PF,ZF
Retailer - Industrial
EMH Electro Manufacturers Hardware Corp 2007 ZF
Machine Parts
2008 ZF
2006(1st-4th) ZF
Erlit-Jet Bicycle Retailer Bicycle/Parts - Retailer 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006(1st-4th) ZF
Ernest Printing Corp Contractor
2007(1st-4th) ZF
Exporter 2006(1st-4th) BPS,ZF
Esajral Garments 2007(1st-4th) ZF
Contractor
2008(1st-3rd) ZF
Lessor - Memorial Lots 2006(Annual) ZF
Eternal Gardens Memorial Park Corporation 2007(Annual) ZF
Retailer-Memorial Lots
2008(Annual) ZF
2006(Annual) ZF
Exceed Petroleum Retailers Contractor 2007(Annual) ZF
2008(Annual) ZF
2006(Annual) FF,ZF
Export and Industry Bank Banking Services 2007(Annual) ZF
2008(Annual) ZF
2006(1st-4th) ZF
F & J Side Car Manufacturer Side Car - Manufacturer 2007(1st-4th) ZF
2008(1st-2nd) ZF
2006(Annual) ZF
Retailer - Medical
Felbros Pharmaceutical Products 2007(Annual) ZF
Products
2008(Annual) ZF
2006(1st-4th) ZF
Steel Products -
Fidelity Steel Manufacturing Inc 2007(1st-4th) ZF
Manufacturers
2008(1st-3rd) ZF
2006(1st-4th) FF,ZF
Manufacturers of
First Solid Rubber Industries Inc 2007(1st-4th) ZF
Tires/Tubes
2008(1st-3rd) ZF
2006(1st-4th) ZF
Flanda Enterprises Lessor 2007(1st) ZF
2008(1st-4th) ZF
2006(1st-4th) ZF
Fredalynne Enterprises Contractor 2007(Annual) ZF
2008(Annual) ZF
2006 ZF
Canned Goods -
Giraffe Marketing 2007 ZF
Exporter
2008 ZF
Page 3 of 12
Bootle Caps -
2006(1st-4th) ZF
Wholesaler
GL Otometz Corporation
2007(1st-4th) ZF
Contractor
2008(1st-3rd) ZF
2006(1st-4th) ZF
Industrial Brushes -
Global Brush Manufacturing 2007(1st-4th) ZF
Manufacturer
2008(1st-3rd) ZF
Contractor 2006(Annual) BT,ZF
Golden Highway Transit Incorporated 2007(Anual) BT,ZF
Lessor
2008(Annual) BT,ZF
2006(1st-4th) ZF
Amusement /
Grand Token Amusement Center 2007(1st-3rd) ZF
Recreational
2008(1st-3rd) ZF
2006(1st-4th) ZF
Plastic Products -
Great Manila Manufacturer's Inc 2007(1st-4th) ZF
Manufacturer
2008(Annual) ZF
2006(Annual) ZF
Lessor - Private Public
Gregorian Properties Inc 2007(Annual) ZF
Market
2008(Annual) ZF
2006 ZF
Hafrever Enterprises LPG - Retailer 2007 ZF
2008 ZF
2006(1st-4th) ZF
Petroleum Prod -
Handog Industrial Gases Distributors Inc 2007(1st-4th) ZF
Retailer
2008(1st-3rd) ZF
2006(Annual) ZF
Holy Redeemer School of Caloocan Learning Institution 2007(Anual) ZF
2008(Annual) ZF
2006(1st-4th) ZF
House of Mary Learning Center Learning Institution 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006(Annual) ZF
I Gas Station Retailer 2007(Annual) ZF
2008(Annual) ZF
2006(Annual) FF,ZF
Apartment - Lessor
Iluminada F. Mendoza et al 2007(Annual) ZF
(Res'l)
2008(Annual) ZF
2006(Annual) BT,ZF
Retailer - Electronic
Innovatronix Inc 2007(Anual) BT,ZF
Parts/Supplies
2008(Annual) BT,ZF
2006(Annual) ZF
International Electronics & Technical Institute
Learning Institution 2007(Annual) ZF
Inc
2008(Annual) ZF
2006(1st-4th) ZF
Aluminum Products -
Jejep Industries Inc 2007(1st-4th) ZF
Mnftr
2008(1st-3rd) ZF
2006(1st-4th) ZF
Jescor Scrapdealer Retailer 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006(1st-4th) ZF
Jethro Bag Manufacturing Contractor 2007(1st-4th) ZF
2008(1st-3rd) ZF
Page 4 of 12
2006(1st-4th) ZF
Plastic Toys -
Jhayvee Manufacturing 2007(1st-4th) ZF
Manufacturer
2008(1st-3rd) ZF
Bolts & Hardware Items -
JMJ Steel Manufacturing 2007(Annual) ZF
Mnftr
2008(Annual) ZF
2006(1st-4th) ZF
Job Master Gen. Serv & Contractor Inc Contractor
2007(1st-3rd) ZF
2006(1st-4th) ZF
Plumbing Parts & Supp/-
JS Bros Marketing Co 2007(1st-4th) ZF
Retailer
2008(1st-3rd) ZF
2006(Annual) BT,ZF
JTA Express Contractor
2007(Anual) BT,ZF
2006(Annual) ZF
K & T Garments Garments - Sub-Con 2007(Annual) ZF
2008(1st-4th) ZF
2006(Annual) ZF
Amusement - Cockpit
Kaybiga Amusement Center 2007(Anual) ZF
Arena
2008(Annual) ZF
2006(1st-4th) ZF
Retailer-Car
KPI Mnftg Corp Keylargo Car Accessories Ctr 2007(1st-4th) ZF
Accessories
2008(1st-3rd) ZF
2006(1st-4th) SF,ZF
Krizhakor Collection Contractor
2007(1st-4th) SF,ZF
2006(Annual) ZF
LA & Bros Food Corp (Chowking) Food Establishment 2007(Annual) ZF
2008(1st-3rd) ZF
2006(1st-4th) ZF
Manufacturer-Wine
Lagota Manufacturing Inc 2007(1st-4th) ZF
Compounder
2008(1st-3rd) ZF
2006(1st-4th) ZF
Finc'l Establishment-
LC Ayson Pawnshop 2007(1st-4th) ZF
Pawnshop
2008(1st-3rd) ZF
2006(1st-4th) ZF
Lilibeth Footwear Retailer 2007(1st-4th) ZF
2008(1st-2nd) ZF
Lourdes M. Pador (Lessor) Lessor - Apartment 2008(Annual) FF,ZF
2006(1st-4th) ZF
Contractor - Printing
Marathon Press 2007(2nd-4th) BT,MP,SF,BPS,
Service
2008(1st-3rd) BT,ZF
2006 ZF
Plastic Products -
Mega Dragon Ents Inc 2007 ZF
Exporter
2008 ZF
Amusement & 2006(Annual) ZF
Mendoza Tagle Promotion Inc Recreational - Cockpit 2007(Anual) ZF
Arena 2008(Annual) ZF
Contractor - Publisher of 2007(1st-4th) ZF
Metropolitan Newsweek
Newspapers 2008(Annual) BT,ZF
2006(1st-4th) ZF
Minako and Amusement Fairs Amusement Center 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006(Annual) ZF
Minako and Amusement Fairs Amusement 2007(1st-4th) ZF
2008(1st-3rd) ZF
Page 5 of 12
Exporter 2006(1st-4th) ZF
Monaco Manufacturing Corporation 2007(1st-4th) ZF
Manufacturer
2008(1st-4th) ZF
2006(1st-4th) ZF
Mother Mary Drug Contractor 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006(1st-4th) ZF
Plastic Toys -
New Interpoly Plastic Manufacturer Inc 2007(1st-4th) ZF
Manufacturer
2008(1st-3rd) ZF
2006(Annual) BT,ZF
Nine Stars Transport Inc Contractor 2007(Anual) BT,ZF
2008(Annual) BT,ZF
2006(1st-4th) ZF
Ice-Cream -
Papadoods Ice Cream Manufacturing 2007(1st-4th) ZF
Manufacturer
2008(1st-3rd) ZF
2006 ZF
Exporter (for
Paramount Vinyl Products Corp 2007 ZF
Manufacturing)
2008 ZF
Contractor 2006(Annual) ZF
Phil Publishing House of the Seventh Day
2007(Anual) BT,ZF
Adventist Wholesaler/Importer
2008(Annual) ZF
2006(Annual) ZF
Phil Savings Bank - Grace Park Branch Banking Services 2007(Annual) ZF
2008(Annual) ZF
2006(Annual) IMP,ZF
Phil Trust Company Banking Services 2007(Annual) ZF
2008(Annual) ZF
2006(Annual) ZF
Philippine Memorial Park Inc Contractor 2007(Annual) ZF
2008(Annual) ZF
2006(Annual) ZF
Commercial Bank -
PNB - Maypajo Branch 2007(Annual) ZF
Branch
2008(Annual) ZF
Plastic Items -
Poly Tek Manufacturing Corporation 2007(Annual) ZF
Manufacturer
2008(Annual) ZF
2006(1st-4th) ZF
Plastic Products -
Polygem Manufacturing Corporation 2007(1st-4th) ZF
Manufacturer
2008(1st-3rd) ZF
2006(1st-4th) ZF
Contractor-Food
Pong Chow Restaurant 2007(1st-4th) ZF
Catering Services
2008(1st-3rd) ZF
2006(Annual) BT,ZF
R & E Transport Inc Contractor 2007(Anual) BT,ZF
2008(Annual) BT,ZF
2006(Annual) ZF
R & F Services Corporation Contractor 2007(Annual) ZF
2008(Annual) ZF
2006(Annual) ZF
RAO Container Services Inc Lessor 2007(Annual) ZF
2008(Annual) ZF
2006(1st) ZF
RASC KTV and Restaurant Food Establishment 2007(1st-4th) ZF
2008(1st&4th) ZF
Page 6 of 12
2006(1st-4th) FF,ZF
Regal Metal Craft Corp Metal - Contractor 2007(1st-4th) FF,ZF
2008(1st-3rd) FF,ZF
Apartment - Lessor
Reyes-Rebortira Apartment 2007(Annual) ZF
(Res'l)
2008(Annual) ZF
2006(Annual) FIF,ZF
Rizal Commercial Banking Corporation Banking Services 2007(Annual) ZF
2008(Annual) ZF
Wholesaler- 2006(1st-4th) ZF
Roll-Aid Marketing Pharmaceutical 2007(1st-4th) ZF
Products 2008(1st-3rd) ZF
Retailer - Softdrinks/San
2006(1st-4th) ZF
Mig
Rowellyssa Store
Wholesaler - 2007(1st-3rd) ZF
Softdrinks/San Mig 2008(1st&4th) ZF
2006(1st-4th) ZF
R-Zone Fuel Station Retailer 2007(1st-4th) ZF
2008(Annual) ZF
2006(Annual) ZF
Saint Andrew School Merles Inc Learning Institution 2007(Annual) ZF
2008(Annual) ZF
2006(1st-4th) ZF
2007(1st-3rd) ZF
Salaya Iron Works Contractor
MP,SF,BPS,IHC,
2008(4th)
IMP,EIF,FIF,FF, ZF
2006(Annual) ZF
Salcedo Apartment Lessor 2007(Annual) ZF
2008(Annual) ZF
2006(1st-4th) ZF
Sangandaan Market & Trading Center Lessor - Private Market 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006 ZF
Laundry Soap -
SBJ Manufacturing Industries 2007 ZF
Manufacturer
2008 ZF
2006(1st-4th) ZF
Secret of Gods Child Sped Learning Center Learning Institution 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006(1st-4th) ZF
Chairs & Tables -
Sedio Manufacturing and Trading 2007(1st-4th) ZF
Manufacturer
2008(1st-3rd) ZF
2006 ZF
Shirley M. Solis Rice Dealer & Gen. Mdse Rice - Dealer 2007 ZF
2008 ZF
2006(1st-4th) ZF
Shirtland Manufacturing Corporation T-Shirt - Manufacturer
2007(1st-4th) ZF
2006(Annual) ZF
Silvelink School of Link Inc Learning Institution 2007(Annual) ZF
2008(Annual) ZF
2006(Annual) PF,FIF,FF,ZF
Metal & Steel Products -
SMC Metal Manufacturing 2007(Annual) ZF
Manufacturer
2008(Annual) ZF
2006(Annual) ZF
Society Publishing Inc Contractor
2007(Anual) BT,ZF
Page 7 of 12
2006 ZF
Sonny Boy Cunanan Meat Dealer Meat Delaer 2007 ZF
2008 ZF
2006(1st-4th) ZF
Soplim Marketing Wholesaler 2007(1st-4th) ZF
2008(1st-4th) ZF
2006 ZF
Underwear -
Sorella Underwear Company 2007 ZF
Importer/Exporter
2008 ZF
2006(Annual) BT,ZF
St Anthony Nova School Inc Retailer
2006(Annual) BT,ZF
2007(Anual) ZF
St Anthony Nova School Inc Learning Institution
2008(Annual) ZF
2006(Annual) ZF
Sta Ana Avila Corp Lessor - Commercial 2007(Annual) ZF
2008(Annual) ZF
2006(Annual) ZF
Apartment - Lessor
Sta Lucia Apartment 2007(1st-4th) ZF
(Res'l)
2008(1st-3rd) ZF
2006(1st-4th) ZF
Super Umbrellas Corporation Umbrella - Manufacturer 2007(1st-4th) ZF
2008(1st-3rd) ZF
Manufacturer 2006(1st-4th) ZF
Sysco Manufacturing 2007(1st-4th) ZF
Retailer
2008(1st-3rd) ZF
Talipapa High School Teachers Multi Purpose Multi-purpose 2006(Annual) BPS
Cooperative Cooperative 2007(Annual) BPS
2006 ZF
Cooking Oil -
Tap Oil Manufacturing Corporation 2007 ZF
Manufacturer
2008 ZF
2006(Annual) ZF
The Challenger News Contractor 2007(Anual) BT,ZF
2008(Annual) BT,ZF
2006(1st-4th) ZF
The Flaming Sun Restaurant Food Establishment 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006(1st-4th) ZF
Contractor - Printing
TJ Wilson Printing Press 2007(1st-4th) BT,ZF
Service
2008(1st-3rd) BT,ZF
2006(1st-4th) ZF
Plastic Spoon and Fork -
TNC Plastic Manufacturing 2007(1st-4th) ZF
Manufacturer
2008(1st-3rd) ZF
2006(1st-4th) ZF
Tom Universe Inc Recreational Center 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006(1st-4th) ZF
Tri Vision Ventures Inc Refreshment Parlor 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006(1st-4th) ZF
Tubemakers Philippines Inc Contractor 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006(Annual) ZF
Uno Fuel Inc (Camarin Branch) Retailer 2007(Annual) ZF
2008(Annual) ZF
Page 8 of 12
2006(Annual) FF, ZF
Plastic Container -
Valenzuela K-Fir Manufacturing Corp 2007(1st-4th) FF, ZF
Manufacturer
2008(1st-3rd) FF, ZF
2006(Annual) ZF
Vergara Chicken Retailer Retailer 2007(Annual) ZF
2008(Annual) ZF
Contractor - Printing 2006(1st-4th) ZF
Weston Printing
Press 2007(1st-4th) BT,ZF
2006(1st-4th) ZF
Xavier Technical Training School Corp Learning Institution 2007(1st-4th) ZF
2008(Annual) ZF
2006(1st-4th) ZF
Yungco Metal Manufacturing Ltd Co Metals - Manufacturer 2007(1st-4th) ZF
2008(1st-3rd) ZF
2006(Annual) ZF
Zaldy Apartment Rental Lessor 2007(Annual) ZF
2008(Annual) FIF,ZF
CITY OF SAN JUAN
2006
Aclop, Magdalena M. Lessor SB
2007
Bustamante,Rosalie A. Services 2007 MP,SF,SB, EF
2006 SB
CHM Land Estate Corp. Lessor-Residential
2008 GF,SB
Credit Coop. of the Immaculate Conception
Cooperative 2006 GF,SF,SB,EF
Academy-Greenhills Personnel (New)
Jacones, Elizabeth P. Lessor 2006 SB
Lee,Richard Andrew C. (Screw Wercs Gen
Retailer-Non Essentials 2008 GF
Mdse.)
Odez Realty Inc. Lessor 2006 SB
United Tristar Realty Corp. Real Estate Developer 2006 SB
Villanueva, Victoria Lessor 2007 SB
CITY OF ILOILO
Allied Banking Corp.-Ledesma St. Bank 2007 GSC
2007 PTR
Asia United Bank Bank
2008 PTR
2007 PTR
Bank of Commerce - JM Basa Branch Bank
2008 PTR
2006 PTR
BPI-Formerly Far East Bank- Iznart Bank
2008 PTR
China Banking Corp.-Mabini St. Bank 2006 PTR
2006 BT,MP, RF, SISF, GSC
Digitel Mobile Phils., Inc. Retailer
2007 BT
Economy Merchandising General emrchandise 2007 GSC
Ice Castle Int'l Inc. General Merchandise 2007 BT,MP, RF, SISF, GSC
4th Q-2007 BT
Ichi-Pichi (2nd Level Robinson's Place) Retailer
Ichi-Pichi (SM City Mandurriao) Retailer
Illusion Phil. Mktg.(Gary Boy Torres) Gen. Mdse. 2007 MP, RF, SISF, GSC
Iloilo Manay Trading General Merchant 1st Q-2007 BT,MP, RF, SISF, GSC
Iloilo Marketing Retailer 2006 MP, RF, SISF, GSC
Iloilo New China Hardware Real Estate Lessor 2007 BT,MP, RF, SISF, GSC
Page 9 of 12
2007 PTR
Iloilo New Life Commercial Retailer-Non-Essentials
2008 PTR
2006 MP, RF, SISF, GSC
Iloilo Pawnshop & Jewelry Pawnshop
Ilokor Trading Corp.(Arthur Garcia) Services 2006 BT,MP, RF, SISF, GSC
Info-Cad Comp. Aided Design Ctr. Services 2008 BT,MP, RF, SISF, GSC
Gen Merchandise / 2007 PTR
Interdent Inc
Dental Supply 2006 PTR
Island Photo Center Services 2007 MP, RF, SISF, GSC
Isuzu Iloilo Corp Dealer 2008 MP, RF, SISF, GSC
Ita-as Gen Services Inc. Gen. Merchandise 2007 MP, RF, SISF, GSC
La Paz Milling Corp. Manufacturing 2007 MP, RF, SISF, GSC
La Paz Pension House 2008 RF, GSC
Lasola, Emecir Contractor 2008 MP, RF, SISF, GSC
Paciente, Rene Retailer
2008 GSC
2006 MP
Pacific Survey Specialist Services
2007 MP
2nd Q-2006 BT
GM- (Wholesale- 2007 BT
Pacifica Agrivet Supplies
Essential) 2007 BT
G.M.-Essential
Pacifica Agrivet Supplies 1st Q-2008 MP, RF, SISF, GSC
Wholesale
Padernal Ruth Boarding house 2007 BT,MP, RF, SISF, GSC
Padilla, Eugene Retailer 2008 GSC
Padilla, Manolo Retailer 2006 MP, RF, SISF, GSC
CITY OF MARIKINA
Eatery - Refreshment
Tropical Hut Food Mktg, Inc. 2006 EF, DP, FF
Parlor
2006 EF, DP, FF
Teresita Eleazar Eatery - Restaurant
2007 DP, FF
MP, GF, SF, FIF, EF, DP,
Eatery - Restaurant - 2006
Golden Arches Devt. Corp. FF
Fastfood
2007 SF, FIF, EF, DP, FF
Manufacturing - Arms & MP, GF, SF, FIF, EF, DP,
Arms Corp of the Phils. 2006 FF
Ammo
Sales - Auto/Tire 2006 EF, DP, FF
Toyota Marikina S/S
Service 2007 EF, DP, FF
2007 EF, DP, FF
Robinsons Supermarket Corp. Sales - Supermarket
2008 EF, DP, FF
Grand Union Supermarket Inc. Sales - Supermarket 2008 EF, DP, FF
Gant Diamond III Corp. Sales - Supermarket 2006 DP, FF
BT, MP, GF, SF, FIF, EF,
2006
Vargas, Donabel Sales - Supermarket DP, FF
2007 EF, DP, FF
Service - Bike Parts 2006 FIF, EF, DP, FF
Elizabeth Era
Accessories 2007 EF, DP, FF
Page 10 of 12
2006 EF, FF
Service - Computer/
Dela Paz, Rav Christian 2007 FIF, DP, FF
Internet Rentals
2008 EF, DP, FF
Service - Computer/
Cuenco, Oliver 2006 EF, DP, FF
Internet Rentals
Service - Drug
Dolly C. Silva 2006 EF, DP, FF
Distributor
2006 EF, DP, FF
Service - Drug Testing
Edwin Esguerra 2007 EF, DP, FF
Center
2008 EF, DP, FF
Capuli, Roderick M. Service - Electrical 2006 EF, DP, FF
Service - Food Storage
Havi Food Services, Inc. 2007 DP, FF
& Distributor
Service - Gasoline 2007 BT, DP
So, Barnett Cromwell
Station 2008 BT, DP
2006 EF, DP
Service - Gasoline BT, MP, GF, SF, FIF, EF,
Francis Glenn Yu 2007
Station DP, FF
2008 DP, FF
Service - Gasoline 2006 EF, DP
Uy, Edmund W.
Station 2008 EF, DP, FF
Service - Gen. Const / 2006
MIESCOR BT, FIF, DP, FF
Contractor
Service - Gen. Const. / 2007 EF, DP, FF
Astoveza, Pablito E.
Contractor 2008 SF, FIF, DP, FF
Serrano, Amparo Service - Hospital 2006 EF, DP, FF
2006 DP, FF
Service - Hotel &
Erlinda Sunico 2007 FF
Restaurant
2008 DP, FF
2006 MP, GF, SF, FIF, EF, DP,
Service - Realty/
EEI Realty Corp. FF
Developer/ Builders
2007 EF, DP, FF
2006 EF, DP, FF
Rosita Tiamson Service - Sari-Sari
2007 EF, DP, FF
Lorna M. Espiritu Service - Sari-Sari 2006 EF, DP, FF
2007 EF, DP, FF
Asian Institute of Computer Studies Service - School
2008 EF, DP, FF
2006 BT, DP, FF
2007 BT, MP, GF, SF, EF, DP,
Leticia C. Ferriol Service - School FF
2008 BT, MP, GF, SF, EF, DP,
FF
2006 EF, DP, FF
Melchorito Sta. Ana Service - Spare Rental
2008 SF, FIF, EF, DP, FF
2006 EF, DP, FF
Service - Tailoring/
Maryve Bigcas 2007 EF, DP, FF
Sportswear
2008 EF, DP, FF
CITY OF PASAY
2006 BPS
Paramount Dining, Inc. Restaurant
2007 EF
2006 EF, SB
KC Cherub International, Inc. Services - Translation 2007 EF, SB
2008 EF, SB
Page 11 of 12
Green Hope Business Services Services 2006 EF

2006 EF, SB
A.E. Quinsay Construction Services 2007 EF, SB
2008 EF, SB
2006 EF
Milko Ice Cream Retailer - Ice Cream 2007 EF
2008 EF
2006 EF
Retailer - Snack, Foods,
Panaderia Antonio Food Corp. 2007 EF
Candies, etc.
2008 EF
BT-Business/License Tax; MP-Mayor’s Permit; GF-Garbage/User’s/Refuse Fee; SF-Sanitary Permit Fee; EF-Engineering (Building/ Plumbing/
Electrical/Mechanical) Fee; FIF-Fire Inspection Fee; SB-Sign/Signboard/Billboard Advertisement Fee; BPS-Business Plate/Sticker; IHC-Individual Health
Certificate; IMP- Individual/Mayor’s Permit Fee on Occupation; FF-Filing Fee; PF-Processing Fee; ZF-Zoning Fee; StF-Storage Fee; TF-Tourism Fee; RF-
Registration Fee; PC-Police Clearance Fee; CF-Computerization Fee, OF-Other Fees, DP-Delivery Permit, FF-Flammable Fee
Page 12 of 12
PASIG CITY ANNEX G
ANALYSIS OF DISCOUNTS ON AD VALOREM TAX
CYs 2006 - 2008
# of Years % of # of Taxpayer
Paid by the Discount Without With
Barangay Taxpayer Granted Discount Discount Amount Due Actual Payment Under Collection
0% 41 - 184,592.50 184,592.50 -
1
3-64% - 276 710,068.00 600,693.55 (109,374.45)
0% 5 - 18,072.00 18,072.00 -
2
5-55% - 10 26,928.00 23,541.60 (3,386.40)
0% 13 - 184,104.00 184,104.00 -
3
33% - 1 6,120.00 4,080.00 (2,040.00)
Rosario 4 3-25% - 3 16,804.00 14,492.55 (2,311.45)
0% 1 - 6,222.00 6,222.00 -
6
17-83% - 47 1,271,619.00 557,295.03 (714,323.97)
7 14-86% - 43 721,735.00 375,385.50 (346,349.50)
8 7-45% - 30 731,224.00 456,350.20 (274,873.80)
9 11-72% - 26 676,800.00 422,208.00 (254,592.00)
10 35% - 1 27,285.00 17,735.25 (9,549.75)
Sub-total 60 437 4,581,573.50 2,864,772.18 (1,716,801.32)
0% 1 - 12,985.50 12,985.50 -
1
25-75% - 3 43,958.00 25,971.02 (17,986.98)
San Nicolas 7 37% - 1 90,898.50 57,136.20 (33,762.30)
8 45% - 1 103,884.00 57,136.20 (46,747.80)
9 50% - 1 231,781.50 115,890.75 (115,890.75)
Sub-total 1 6 483,507.50 269,119.67 (214,387.83)
0% 12 - 22,629.00 22,629.00 -
1
10% - 87 151,409.50 136,267.65 (15,141.85)
2 0% 3 - 11,615.00 11,615.00 -
5 40% - 1 5,130.00 3,078.00 (2,052.00)
6 17-78% - 34 447,051.00 221,908.50 (225,142.50)
Dela Paz
7 14-86% - 56 779,432.50 375,733.17 (403,699.33)
8 13-63% - 32 515,404.00 295,513.10 (219,890.90)
9 22-50% - 3 165,235.50 115,619.20 (49,616.30)
10 10% - 1 19,000.00 17,100.00 (1,900.00)
11 73% - 1 128,535.00 35,055.00 (93,480.00)
Sub-total 15 215 2,245,441.50 1,234,518.62 (1,010,922.88)
0% 3 - 8,857.00 8,857.00 -
1
10% - 1 1,900.00 1,710.00 (190.00)
0% 5 - 21,565.00 21,565.00 -
2
5% - 1 3,800.00 3,610.00 (190.00)
0% 7 - 148,983.00 148,983.00 -
3
3% - 1 5,700.00 5,510.00 (190.00)
4 3% - 1 7,600.00 7,410.00 (190.00)
Caniogan
0% 1 - 11,514.00 11,514.00 -
6
58% - 2 112,716.00 46,965.00 (65,751.00)
7 50% - 21 315,409.50 157,703.75 (157,705.75)
8 11-56% - 14 285,004.00 194,181.30 (90,822.70)
9 11-50% - 5 113,544.00 77,491.50 (36,052.50)
10 35% - 1 27,485.00 17,865.25 (9,619.75)
11 9% - 5 99,885.50 90,805.00 (9,080.50)
Sub-total 16 52 1,163,963.00 794,170.80 (369,792.20)
0% 6 - 20,928.00 20,928.00 -
1
10% - 2 2,686.00 2,417.40 (268.60)
2 0% 1 - 2,364,500.00 2,364,500.00 -
Santolan 6 17-58% - 2 24,219.00 14,891.25 (9,327.75)
7 14-81% - 16 576,496.90 224,892.25 (351,604.65)
8 13-81% - 12 175,772.00 77,787.25 (97,984.75)
9 11% - 1 17,280.00 15,360.00 (1,920.00)
Sub-total 7 33 3,181,881.90 2,720,776.15 (461,105.75)
Page 1 of 3
PASIG CITY ANNEX G
CYs 2006 - 2008
0% 2 - 22,400.00 22,400.00 -
1
80% - 1 13,300.00 2,660.00 (10,640.00)
2 0% 2 - 54,494.00 54,494.00 -
Pineda 6 58-83% - 2 163,482.00 51,317.50 (112,164.50)
7 50-64% - 5 461,548.50 208,284.25 (253,264.25)
8 13-54% - 2 221,312.00 149,828.00 (71,484.00)
9 67% - 1 100,800.00 33,600.00 (67,200.00)
Sub-total 4 11 1,037,336.50 522,583.75 (514,752.75)
0% 57 - 716,738.00 716,738.00 -
1
10% - 22 658,412.50 592,569.05 (65,843.45)
0% 28 - 339,511.00 339,511.00 -
2
5-38% - 4 26,334.00 20,203.20 (6,130.80)
0% 3 - 44,802.00 44,802.00 -
San Miguel 3
3% - 3 18,432.00 17,817.60 (614.40)
6 17-58% - 28 1,495,038.60 630,403.02 (864,635.58)
7 14-67% - 30 5,428,377.50 2,048,438.16 (3,379,939.34)
8 11-45% - 11 135,584.00 82,454.25 (53,129.75)
9 11-50% - 11 568,305.00 410,099.40 (158,205.60)
Sub-total 88 109 9,431,534.60 4,903,035.68 (4,528,498.92)
0% 24 - 615,757.50 615,757.50 -
1
1-90% - 24 1,063,849.00 763,955.70 (299,893.30)
0% 3 - 101,866.00 101,866.00 -
2
5-9% - 6 306,470.00 285,793.30 (20,676.70)
0% 2 - 218,575.50 218,575.50 -
3
3-4% - 3 133,164.00 128,236.00 (4,928.00)
0% 1 - 61,920.00 61,920.00 -
Ugong 4
28-63% - 3 320,460.00 194,852.50 (125,607.50)
5 32-70% - 3 301,700.00 149,282.00 (152,418.00)
6 8-79% - 35 6,436,257.00 2,940,254.00 (3,496,003.00)
7 14-71% - 30 7,007,602.70 3,240,040.75 (3,767,561.95)
8 44-45% - 6 1,678,720.00 932,100.00 (746,620.00)
9 39% - 1 144,000.00 88,000.00 (56,000.00)
10 10-63% - 3 2,496,625.00 2,035,540.00 (461,085.00)
Sub-total 30 114 20,886,966.70 11,756,173.25 (9,130,793.45)
0% 70 - 355,465.50 355,465.50 -
1
2-50% - 16 31,670.00 27,543.35 (4,126.65)
0% 8 - 66,094.00 66,094.00 -
2
5-51% - 7 33,819.00 26,320.10 (7,498.90)
3 0% 6 - 39,729.00 39,729.00 -
5 0% 3 - 28,220.00 28,220.00 -
6 13-83% - 33 657,006.00 396,243.75 (260,762.25)
Maybunga
0% 1 - 20,223.00 20,223.00 -
7
14-93% - 52 1,451,891.00 547,042.75 (904,848.25)
0% 1 - 19,294.00 19,294.00 -
8
13-45% - 21 345,824.00 197,360.48 (148,463.52)
9 11-39% - 9 290,110.50 194,281.00 (95,829.50)
10 35% - 3 58,270.00 37,875.50 (20,394.50)
11 9% - 1 26,554.00 24,140.00 (2,414.00)
Sub-total 89 142 3,424,170.00 1,979,832.43 (1,444,337.57)
0% 61 - 465,867.50 465,867.50 -
1
10-60% - 23 51,745.00 39,331.40 (12,413.60)
Sta. Lucia
0% 11 - 250,573.00 250,573.00 -
2
4-5% - 4 14,582.00 13,900.40 (681.60)
Page 2 of 3
PASIG CITY ANNEX G
CYs 2006 - 2008
0% 23 - 596,379.00 596,379.00 -
3
17% - 1 3,060.00 2,550.00 (510.00)
0% 1 - 9,758.00 9,758.00 -
4
40-50% - 2 37,806.00 20,128.75 (17,677.25)
Sta. Lucia 5 0% 1 - 6,332.50 6,332.50 -
6 17-79% - 44 930,375.00 409,613.00 (520,762.00)
7 14-57% - 63 2,039,572.50 1,070,794.90 (968,777.60)
8 13-91% - 14 204,132.00 106,677.80 (97,454.20)
9 11-40% - 17 406,314.00 268,760.10 (137,553.90)
Sub-total 97 168 5,016,496.50 3,260,666.35 (1,755,830.15)
0% 111 - 264,995.50 264,995.50 -
1
1-50% - 20 41,721.50 36,022.65 (5,698.85)
0% 5 52,134.00 52,134.00 -
2
5% - 1 5,968.00 5,669.60 (298.40)
0% 7 - 25,693.50 25,693.50 -
3
3-67% - 6 83,151.00 45,118.50 (38,032.50)
0% 5 - 71,248.00 71,248.00 -
Pinagbuhatan 4
50% - 1 11,862.00 5,931.00 (5,931.00)
5 60% - 1 501,920.00 200,768.00 (301,152.00)
6 17-58% - 25 382,812.00 175,053.75 (207,758.25)
7 14-73% - 34 672,934.50 437,117.50 (235,817.00)
8 12-60% - 28 323,112.00 183,467.65 (139,644.35)
9 11-78% - 33 942,234.75 592,358.55 (349,876.20)
11 9% - 1 6,776.00 6,160.00 (616.00)
Sub-total 128 150 3,386,562.75 2,101,738.20 (1,284,824.55)
TOTAL 535 1,437 54,839,434.45 32,407,387.08 (22,432,047.37)
Page 3 of 3
MUNICIPALITIES OF GUIMBAL and MIAG-AO, PROVINCE OF ILOILO ANNEX H
SUMMARY OF TRIPS/DELIVERIES (QUARRY) PER LOGBOOK
NOT INCLUDED IN THE PRODUCTION REPORT
FOR THE PERIOD COVERED 2006 - 2008
Max Capacity of Truck/

LGU Permitee Date Time Plate # Volume indicated in the
logbook (m3)
09:55 a.m. GPE-306 4
10:50 a.m. FBC-276 4
16-Jul-08 12:48 p.m. 4
GPE-306
02:56 p.m. 4
04:30 p.m. 4
FBC-276
09:58 a.m. 4
11:00 a.m. 4
17-Jul-08 GPE-306
03:53 p.m. 4
04:58 p.m. 4
FBC-276
09:18 a.m. 4
10:00 a.m. 4
12:25 p.m. GPE-306 4
18-Jul-08
03:47 p.m. 4
03:58 p.m. FBC-276 4
05:41 p.m. 4
GPE-306
09:13 a.m. 4
09:18 a.m. FBC-276 4
19-Jul-08
09:27 a.m. GPE-306 4
03:07 p.m. 4
10:36 a.m. FBC-276 4
21-Jul-08
03:13 p.m. 4
11:10 a.m. 4
22-Jul-08 GPE-306
02:33 p.m. 4
23-Jul-08 10:30 a.m. FBC-276 4
02:26 p.m. 4
24-Jul-08
04:15 p.m. GPE-306 4
09:45 a.m. 4
10:47 a.m. FBC-276 4
Municipality 25-Jul-08
A. Gelasan 03:20 p.m. GPE-306 4
of Guimbal
03:30 p.m. FBC-276 4
09:35 a.m. 4
26-Jul-08
12:37 p.m. 4
10:35 a.m. GPE-306 4
28-Jul-08
04:45 p.m. 4
29-Jul-08 03:43 p.m. 4
08:55 a.m. FBC-276 4
30-Jul-08 12:20 p.m. 4
03:45 p.m. 4
GPE-306
31-Jul-08 11:50 a.m. 4
10:18 a.m. 4
01-Aug-08
10:58 a.m. FBC-276 4
08:41 a.m. 4
02-Aug-08 GPE-306
11:21 a.m. 4
09:42 a.m. 4
04-Aug-08 FBC-276
02:50 p.m. 4
05-Aug-08 08:30 a.m. GPE-306 4
08:30 a.m. FBC-276 4
07:20 a.m. 4
06-Aug-08 GPE-306
08:37 a.m. 4
11:20 a.m. FBC-276 4
06-Aug-08 12:19 a.m. 4
03:29 p.m. 4
12:16 a.m. 4
07-Aug-08
04:13 p.m. GPE-306 4
08:12 a.m. 4
08-Aug-08 11:37 a.m. 4
02:50 p.m. 4
Page 1 of 12

logbook (m3)
08:50 a.m. 4
09-Aug-08 10:14 a.m. 4
01:15 p.m. GPE-306 4
01:07 p.m. 4
18-Aug-08
01:45 p.m. 4
01:37 p.m. 4
FBC-276
08-Sep-08 02:35 p.m. 4
02:57 p.m. GPE-306 4
09-Sep-08 01:47 p.m. FBC-276 4
10:30 a.m. 4
15-Sep-08 GPE-306
10:58 a.m. 4
24-Sep-08 08:23 a.m. FBC-276 4
12:15 a.m. 4
13-Oct-08
02:30 p.m. 4
14-Oct-08 11:30 a.m. 4
15-Oct-08 02:30 p.m. 4
02:07 p.m. 4
20-Oct-08
03:00 p.m. 4
01:15 p.m. 4
GPE-306
21-Oct-08 02:35 p.m. 4
04:00 p.m. 4
012:10 p.m. 4
01:50 p.m. 4
22-Oct-08 03:21 p.m. 4
04:07 p.m. 4
10:00 a.m. 4
03-Nov-08 08:00 a.m. 4
FBC-276
08-Nov-08 09:29 a.m. 4
10:34 a.m. 4
11:23 a.m. 4
01:29 p.m. 4
15-Sep-08
02:14 p.m. 4
03:05 p.m. 4
04:24 p.m. 4
08:01 a.m. 4
16-Sep-08 09:00 a.m. 4
10:06 a.m. 4
11:40 a.m. 4
01:48 p.m. 4
19-Sep-08
03:14 p.m. 4
04:36 p.m. YGA-591 4
07:55 a.m. 4
09:11 a.m. 4
10:04 a.m. 4
20-Sep-08
11:10 a.m. 4
12:55 p.m. 4
02:18 p.m. 4
09:09 a.m. 4
27-Sep-08
10:31 a.m. 4
12:00 a.m. 4
02:37 p.m. 4
27-Sep-08
03:37 p.m. 4
05:00 p.m. 4
Page 2 of 12

logbook (m3)
11:40 a.m. 4
01:32 p.m. 4
29-Sep-08 02:30 p.m. 4
03:20 p.m. 4
04:15 p.m. 4
YGA-591
03-Oct-08 05:21 p.m. 4
11:00 a.m. 4
12:00 a.m. 4
04-Oct-08
04:00 p.m. 4
05:00 p.m. 4
Sub-Total 480
02:39 p.m. 4
07-Jul-08
04:24 p.m. 4
02:48 p.m. 4
08-Jul-08
04:16 p.m. 4
08:25 a.m. 4
10:24 a.m. 4
11:54 a.m. 4
09-Jul-08
01:52 p.m. 4
03:27 p.m. 4
05:50 p.m. 4
08:39 a.m. 4
10:25 a.m. 4
12:26 a.m. 4
10-Jul-08
01:10 p.m. 4
02:04 p.m. 4
02:56 p.m. 4
11:49 a.m. 4
11-Jul-08
03:19 p.m. 4
12-Jul-08 12:28 a.m. 4
10:50 a.m. 4
11:48 a.m. 4
14-Jul-08 02:19 p.m. 4
Dr. G. Gavieta 02:50 p.m. GMK-286 4
03:32 p.m. 4
08:01 a.m. 4
10:25 a.m. 4
01:23 p.m. 4
15-Jul-08
03:15 p.m. 4
03:48 p.m. 4
04:32 p.m. 4
18-Jul-08 01:19 p.m. 4
08:46 a.m. 4
19-Jul-08
10:37 a.m. 4
08:03 a.m. 4
20-Jul-08 11:49 a.m. 4
02:45 p.m. 4
21-Jul-08 03:49 p.m. 4
07:15 a.m. 4
09:20 a.m. 4
11:20 a.m. 4
22-Jul-08
12:39 p.m. 4
02:42 p.m. 4
4:15 p.m. 4
01:23 p.m. 4
23-Jul-08
03:33 p.m. 4
Page 3 of 12

logbook (m3)
24-Jul-08 06:36 a.m. 4
10:52 a.m. 4
12:10 p.m. 4
02:38 p.m. 4
03:50 p.m. 4
04:40 p.m. 4
25-Jul-08 09:00 p.m. 4
10:29 a.m. 4
12:00 a.m. 4
01:53 p.m. 4
04:33 p.m. 4
26-Jul-08 07:44 a.m. 4
10:48 a.m. 4
12:12 p.m. 4
02:42 p.m. 4
04:00 p.m. 4
28-Jul-08 07:57 a.m. 4
03:42 p.m. 4
29-Jul-08 01:28 p.m. 4
02:55 p.m. 4
04:14 p.m. 4
05:20 p.m. GMK-286 4
30-Jul-08 05:20 a.m. 4
09:06 a.m. 4
30-Jul-08 10:35 a.m. 4
12:27 p.m. 4
01:23 p.m. 4
02:18 p.m. 4
03:27 p.m. 4
05:04 p.m. 4
31-Jul-08 08:14 a.m. 4
09:30 a.m. 4
12:01 a.m. 4
01:15 p.m. 4
02:33 p.m. 4
03:39 p.m. 4
04:59 p.m. 4
01-Aug-08 07:38 a.m. 4
10:25 a.m. 4
12:23 a.m. 4
02-Aug-08 10:09 a.m. 4
11:18 a.m. 4
02:15 p.m. 4
03-Aug-08 01:07 p.m. YAM-201 4
06-Aug-08 05:37 a.m. 4
11:18 a.m. 4
12:45 p.m. 4
02:47 p.m. 4
05:13 p.m. 4
07-Aug-08 07:00 a.m. 4
08:31 a.m. 4
10:50 a.m. 4
02:07 p.m. 4
03:47 p.m. 4
Page 4 of 12

logbook (m3)
08-Aug-08 08:34 a.m. 4
08:15 a.m. 4
11:39 a.m. 4
03:06 p.m. 4
09-Aug-08 07:08 a.m. 4
10:25 a.m. 4
12:33 p.m. 4
01:50 p.m. 4
02:05 p.m. 4
11-Aug-08 08:15 a.m. 4
10:30 a.m. 4
11:50 a.m. 4
01:25 a.m. 4
02:30 a.m. 4
03:57 a.m. 4
13-Aug-08 08:30 a.m. 4
11:45 a.m. 4
01:37 p.m. 4
03:45 p.m. GMK-286 4
05:25 p.m. 4
14-Aug-08 11:48 a.m. 4
01:13 p.m. 4
03:35 p.m. 4
14-Aug-08 05:00 p.m. 4
15-Aug-08 05:30 a.m. 4
09:10 a.m. 4
11:25 a.m. 4
12:50 p.m. 4
03:12 p.m. 4
04:02 p.m. 4
05:00 p.m. 4
16-Aug-08 08:35 a.m. 4
10:25 a.m. 4
11:58 a.m. 4
02:00 p.m. 4
18-Aug-08 10:50 a.m. 4
03:17 p.m. 4
21-Aug-08 12:00 a.m. 4
27-Aug-08 03:30 p.m. 4
30-Aug-08 08:44 a.m. 4
11:30 a.m. 4
03-Sep-08 01:21 p.m. 4
01:54 p.m. 4
05-Sep-08 08:00 a.m. 4
06-Sep-08 12:23 p.m. 4
09-Sep-08 11:37 a.m. 4
13-Sep-08 09:48 a.m. 4
22-Sep-08 10:37 a.m. 4
03:25 p.m. 4
04:32 p.m. 4
08:42 a.m. 4
10:20 a.m. YAM-201 4
11:56 a.m. 4
24-Sep-08
02:00 p.m. 4
04:00 p.m. 4
05:22 p.m. 4
Page 5 of 12

logbook (m3)
08:55 a.m. 4
11:37 a.m. 4
01:28 p.m. 4
24-Sep-08 GMK-286
03:05 p.m. 4
03:45 p.m. 4
04:10 p.m. 4
25-Sep-08 12:00 a.m. 4
26-Sep-08 08:48 a.m. 4
03:36 p.m. YAM-201 4
27-Sep-08 09:32 a.m. 4
03:03 p.m. 4
02:56 p.m. GMK-286 4
29-Sep-08 09:20 a.m. YAM-201 4
01:05 p.m. 4
02:07 p.m. GMK-286 4
30-Sep-08 01:34 p.m. 4
01:40 p.m. YAM-201 4
02:58 p.m. GMK-286 4
03:40 p.m. YAM-201 4
04:20 p.m. GMK-286 4
30-Sep-08 05:40 p.m. YAM-201 4
04-Sep-08 10:07 a.m. GMD-860 4
10:20 a.m. JLU-971 4
11:17 a.m. GMD-860 4
04-Sep-08 11:44 a.m. JLU-971 4
11:58 a.m. 4
GMD-860
12:40 p.m. 4
12:47 p.m. JLU-971 4
01:52 p.m. 4
02:40 p.m. 4
03:05 p.m. GMD-860 4
03:44 p.m. 4
04:48 p.m. 4
04:55 p.m. JLU-971 4
05:05 p.m. GMD-860 4
05-Sep-08 03:05 p.m. JLU-971 4
Sub-Total 764
07-Jul-08 08:15 a.m.
12:25 p.m. 4
05:45 p.m. 4
08-Jul-08 08:00 a.m. 4
12:00 p.m. 4
03:00 p.m. 4
06:30 p.m. 4
08-Aug-08 01:00 p.m. 4
Jocelyn Gesulgon 04:25 p.m. GRW-643 4
09-Aug-08 12:00 p.m. 4
03:30 p.m. 4
11-Aug-08 08:45 p.m. 4
01:00 p.m. 4
05:45 p.m. 4
12-Aug-08 08:45 p.m. 4
11:45 p.m. 4
03:20 p.m. 4
Page 6 of 12

logbook (m3)
13-Aug-08 08:00 a.m. 4
11:00 a.m. 4
02:00 p.m. 4
04:45 p.m. 4
14-Aug-08 12:00 p.m. 4
04:30 p.m. 4
15-Aug-08 08:30 a.m. 4
12:10 p.m. 4
03:30 p.m. 4
06:00 p.m. 4
16-Aug-08 08:30 a.m. 4
12:00 p.m. 4
02:40 p.m. 4
18-Aug-08 08:00 a.m. 4
10:15 p.m. 4
02:00 p.m. 4
05:20 p.m. 4
19-Aug-08 07:30 a.m. 4
11:45 a.m. 4
20-Aug-08 07:25 a.m. 4
10:50 p.m. 4
02:15 p.m. 4
05:15 p.m. 4
21-Aug-08 09:15 a.m. 4
11:30 a.m. 4
22-Aug-08 09:00 a.m. 4
22-Aug-08 12:55 a.m. 4
03:30 p.m. 4
23-Aug-08 09:10 a.m. GRW-643 4
24-Aug-08 07:30 a.m. 4
25-Aug-08 09:30 a.m. 4
05:00 p.m. 4
26-Aug-08 07:35 a.m. 4
11:30 a.m. 4
27-Aug-08 04:45 p.m. 4
28-Aug-08 08:00 a.m. 4
12:30 p.m. 4
04:30 p.m. 4
29-Aug-08 08:00 a.m. 4
03:00 p.m. 4
30-Aug-08 09:00 a.m. 4
11:00 a.m. 4
03:45 p.m. 4
01-Sep-08 10:47 a.m. 4
03:30 p.m. 4
02-Sep-08 09:00 a.m. 4
02:30 p.m. 4
05:30 p.m. 4
03-Sep-08 09:00 a.m. 4
03:30 p.m. 4
04:00 p.m. 4
04-Sep-08 08:30 a.m. 4
12:30 p.m. 4
05:45 p.m. 4
05-Sep-08 08:45 p.m. 4
01:00 p.m. 4
05:15 p.m. 4
Page 7 of 12

logbook (m3)
08:30 p.m. 4
06-Sep-08
02:00 p.m. 4
08:43 p.m. 4
08-Sep-08 11:00 p.m. 4
04:30 p.m. 4
09:00 a.m. 4
09-Sep-08 11:45 a.m. 4
03:45 p.m. 4
10-Sep-08 09:45 a.m. 4
09:15 a.m. 4
11-Sep-08 12:18 p.m. 4
04:30 p.m. 4
08:10 a.m. 4
12-Sep-08 12:30 p.m. 4
04:13 p.m. 4
07:45 a.m. 4
13-Sep-08 10:45 a.m. 4
01:00 p.m. 4
01:30 p.m. 4
15-Sep-08
05:30 p.m. 4
08:30 a.m. 4
16-Sep-08
12:41 p.m. 4
05:15 p.m. 4
08:30 a.m. 4
17-Sep-08 11:50 a.m. 4
03:15 p.m. 4
08:30 a.m. 4
18-Sep-08 12:00 a.m. 4
GRW-643
0 5:00 p.m. 4
19-Sep-08 12:30 p.m. 4
22-Sep-08 12:40 p.m. 4
09:30 a.m. 4
24-Sep-08 01:15 p.m. 4
04:15 p.m. 4
07:21 a.m. 4
25-Sep-08 11:30 a.m. 4
03:30 p.m. 4
08:30 a.m. 4
26-Sep-08
04:15 p.m. 4
09:15 a.m. 4
27-Sep-08 12:00 a.m. 4
04:30 p.m. 4
28-Sep-08 11:00 a.m. 4
29-Sep-08 02:00 p.m. 4
08:30 a.m. 4
30-Sep-08
04:30 p.m. 4
09:30 a.m. 4
01-Oct-08 01:30 p.m. 4
05:00 p.m. 4
02-Oct-08 04:30 p.m. 4
08:00 a.m. 4
11:36 a.m. 4
03-Oct-08
03:00 p.m. 4
09:00 p.m. 4
04-Oct-08 12:00 a.m. 4
06-Oct-08 03:30 p.m. 4
Page 8 of 12

logbook (m3)
07-Oct-08 09:00 a.m. 4
01:00 p.m. 4
05:30 p.m. 4
08-Oct-08 08:30 a.m. 4
11:30 p.m. 4
03:40 p.m. 4
09-Oct-08 10:00 a.m. 4
04:00 p.m. 4
10-Oct-08 09:00 a.m. 4
01:30 p.m. 4
05:00 p.m. 4
11-Oct-08 09:30 p.m. 4
12:39 p.m. 4
03:00 p.m. 4
13-Oct-08 10:00 a.m. 4
01:00 p.m. 4
04:30 p.m. 4
14-Oct-08 08:00 a.m. 4
12:00 p.m. 4
04:15 p.m. 4
15-Oct-08 07:45 p.m. 4
12:00 p.m. 4
04:16 p.m. 4
16-Oct-08 07:50 a.m. 4
01:50 p.m. 4
17-Oct-08 08:54 a.m. 4
02:15 p.m. 4
18-Oct-08 07:50 a.m. 4
GRW-643
12:15 p.m. 4
20-Oct-08 12:35 p.m. 4
04:36 p.m. 4
21-Oct-08 10:45 a.m. 4
03:00 p.m. 4
22-Oct-08 07:51 a.m. 4
11:30 a.m. 4
23-Oct-08 08:35 a.m. 4
02:00 p.m. 4
24-Oct-08 09:00 a.m. 4
01:06 p.m. 4
04:00 p.m. 4
25-Oct-08 09:15 a.m. 4
01:10 p.m. 4
30-Oct-08 10:21 a.m. 4
01-Nov-08 09:00 a.m. 4
03-Nov-08 09:28 a.m. 4
02:00 p.m. 4
04-Nov-08 09:31 a.m. 4
01:44 p.m. 4
05-Nov-08 08:26 a.m. 4
12:30 p.m. 4
05:30 p.m. 4
06-Nov-08 09:26 a.m. 4
02:00 p.m. 4
07-Nov-08 07:30 a.m. 4
12:50 p.m. 4
04:30 p.m. 4
Page 9 of 12

logbook (m3)
09:20 a.m. 4
08-Nov-08
02:00 p.m. 4
08:30 a.m. 4
10-Nov-08 01:00 p.m. 4
06:00 p.m. 4
08:00 p.m. 4
11-Nov-08 01:00 p.m. 4
05:29 p.m. 4
08:00 a.m. 4
12-Nov-08 12:30 p.m. 4
05:10 p.m. 4
08:00 a.m. 4
13-Nov-08
04:20 p.m. 4
07:50 a.m. 4
14-Nov-08 12:00 p.m. 4
03:30 p.m. 4
07:53 a.m. 4
15-Nov-08 12:31 p.m. 4
03:30 p.m. 4
12:47 p.m. 4
16-Nov-08
05:20 p.m. 4
17-Nov-08 04:30 p.m. 4
07:30 a.m. 4
18-Nov-08
03:50 p.m. 4
07:40 a.m. 4
19-Nov-08 12:10 p.m. 4
04:20 p.m. 4
20-Nov-08 07:10 a.m. GRW-643 4
11:40 a.m. 4
20-Nov-08
04:30 p.m. 4
07:20 a.m. 4
21-Nov-08 12:05 a.m. 4
04:20 p.m. 4
11:01 a.m. 4
24-Nov-08
04:30 p.m. 4
08:10 a.m. 4
25-Nov-08
01:00 p.m. 4
08:00 a.m. 4
26-Nov-08 12:00 a.m. 4
03:40 p.m. 4
07:50 a.m. 4
27-Nov-08 01:00 p.m. 4
05:00 p.m. 4
08:00 a.m. 4
28-Nov-08 12:24 p.m. 4
04:20 p.m. 4
08:00 a.m. 4
29-Nov-08
02:40 p.m. 4
07:00 a.m. 4
09:00 a.m. 4
30-Nov-08
11:45 a.m. 4
03:40 p.m. 4
08:00 a.m. 4
02-Dec-08 12:30 p.m. 4
05:09 p.m. 4
Page 10 of 12

logbook (m3)
07:45 a.m. 4
11:20 p.m. 4
03-Dec-08
02:23 p.m. 4
04:40 p.m. 4
08:00 a.m. 4
10:30 a.m. 4
04-Dec-08
02:00 p.m. 4
05:30 p.m. 4
07:00 a.m. 4
11:48 a.m. 4
05-Dec-08
03:00 p.m. 4
06:00 p.m. 4
08:30 a.m. 4
06-Dec-08
12:00 a.m. 4
9:00 a.m. 4
08-Dec-08 12:30 p.m. 4
5:00 p.m. 4
8:00 a.m. 4
09-Dec-08 1:00 p.m. 4
5:00 p.m. 4
9:15 a.m. 4
10-Dec-08 1:29 p.m. 4
5:00 p.m. 4
10:00 a.m. 4
11-Dec-08 11:20 a.m. 4
6:00 p.m. 4
10:00 a.m. 4
12-Dec-08
4:30 p.m. GRW-643 4
8:40 a.m. 4
13-Dec-08
12:30 p.m. 4
3:50 p.m. 4
14-Dec-08
6:00 p.m. 4
8:30 a.m. 4
10:30 p.m. 4
15-Dec-08
12:30 p.m. 4
5:00 p.m. 4
8:04 a.m. 4
16-Dec-08 11:00 a.m. 4
5:00 p.m. 4
9:00 a.m. 4
17-Dec-08 12:00 a.m. 4
4:30 p.m. 4
8:30 a.m. 4
12:30 p.m. 4
18-Dec-08
3:30 p.m. 4
6:00 p.m. 4
9:27 a.m. 4
19-Dec-08 3:00 p.m. 4
6:16 p.m. 4
9:25 a.m. 4
20-Dec-08 1:20 p.m. 4
5:00 p.m. 4
21-Dec-08 9:00 a.m. 4
11:40 a.m. 4
22-Dec-08
4:20 p.m. 4
Page 11 of 12

logbook (m3)
9:11 a.m. 4
23-Dec-08 1:50 p.m. 4
5:00 p.m. 4
8:25 a.m. 4
24-Dec-08
12:22 p.m. 4
25-Dec-08 4:40 p.m. 4
8:40 a.m. 4
GRW-643
26-Dec-08 11:42 a.m. 4
5:45 p.m. 4
7:00 a.m. 4
27-Dec-08
12:00 a.m. 4
12:00 a.m. 4
28-Dec-08
4:17 p.m. 4
29-Dec-08 8:11 a.m. 4
Sub-Total 1236
TOTAL GUIMBAL 2480
3-Mar-09 4
GLH 697
9-Mar-09 2
2
GLH 697
Municipality 2
Gemma Nismal
of Miag-ao 9-Mar-09 GEW 690 2
GLH 697 2
GEW 690 2
23-Mar-09 GLH 697 4
Sub-Total 20
TOTAL MIAG-AO 2500
Amount per m3 20.00
Unpaid Extraction 50,000.00
Page 12 of 12
PROVINCE OF DAVAO DEL NORTE ANNEX I
UNDERPAYMENT OF EXTRACTION FEES
Collection Extraction
Permittee
Date OR # DR # Amount Month cu.m Amount Balance
Balance June '09 24,033.00 (24,033.00)
7/31/2009 2295977 5,000.00 July 2282.5 34,237.50 (53,270.50)
8/18/2009 2296112 5,000.00 (48,270.50)
Edgar
9/4/2009 2294226 15,000.00 (33,270.50)
Cadaro
9/11/2009 2296311 5,000.00 (28,270.50)
9/24/2009 2296465 5,000.00 (23,270.50)
9/30/2009 2296512 3,000.00 (20,270.50)
Balance Feb. 79,235.00 79,235.00
March 4062.5 60,937.50 18,297.50
April 1857.5 27,862.50 (9,565.00)
7/3/2009 2295782 9,565.00 July 3738.5 56,077.50 (56,077.50)
7/9/2009 2294042 15,000.00 (41,077.50)
7/15/2009 2295886 15,000.00 (26,077.50)
7/22/2009 2295909 15,000.00 (11,077.50)
Gina
7/27/2009 2295940 15,000.00 3,922.50
Cadaro
7/31/2009 5595978 15,000.00 18,922.50
8/7/2009 2296028 15,000.00 August 4667.5 70,012.50 (36,090.00)
8/18/2009 2296111 15,000.00 (21,090.00)
8/28/2009 2296203 15,000.00 (6,090.00)
9/11/2009 2296310 13,125.00 7,035.00
9/24/2009 2296464 13,125.00 20,160.00
9/30/2009 2296411 13,125.00 33,285.00
Balance Dec. 3,967.00 (3,967.00)
Jan 102.5 1,537.50 (5,504.50)
Feb 185.0 2,775.00 (8,279.50)
Mar 205.0 3,075.00 (11,354.50)
Laura Apr 152.5 2,287.50 (13,642.00)
Domingo May 185.0 2,775.00 (16,417.00)
6/18/2009 1499967 6,936.00 Jun 185.0 2,775.00 (12,256.00)
5/12/2009 2295379 7,000.00 Jul 52.5 787.50 (6,043.50)
Aug 105.5 1,582.50 (7,626.00)
9/1/2009 7,500.00 (126.00)
Balance June '07 17,704.50 17,704.50
7/27/2007 1018413 15,000.00 July 752.5 11,287.50 21,417.00
7/30/2007 1018431 2,287.50 23,704.50
8/7/2007 1018466 2,850.00 August 655.0 9,825.00 16,729.50
9/19/2007 1018636 2,325.00 September 851.0 12,765.00 6,289.50
10/18/2007 1018712 2,475.00 October 442.5 6,637.50 2,127.00
11/15/2007 1018873 2,325.00 November 257.5 3,862.50 589.50
12/6/2007 1349213 2,362.00 2,951.50
Milagros
12/27/2007 1349059 2,325.00 December 300.0 4,500.00 776.50
Pacut
January 195.0 2,925.00 (2,148.50)
2/18/2008 1349614 3,000.00 February 97.5 1,462.50 (611.00)
March 72.5 1,087.50 (1,698.50)
4/29/2008 1503288 3,487.50 April 112.5 1,687.50 101.50
5/22/2008 1503453 2,512.50 May 205.0 3,075.00 (461.00)
June 45.0 675.00 (1,136.00)
July 52.5 787.50 (1,923.50)
August 75.0 1,125.00 (3,048.50)
Balance June '09 44,030.50 (44,030.50)
7/22/2009 2295908 15,000.00 (29,030.50)
7/24/2009 2295935 3,750.00 (25,280.50)
7/31/2009 2295975 3,750.00 July 4492.5 67,387.50 (88,918.00)
8/4/2009 2295997 15,000.00 (73,918.00)
8/4/2009 2295998 13,125.00 (60,793.00)
8/18/2009 2296113 9,375.00 (51,418.00)
Roy
8/18/2009 2296114 10,000.00 (41,418.00)
Perez
8/20/2009 2296141 9,375.00 (32,043.00)
8/20/2009 2296142 10,000.00 August 4107.5 61,612.50 (83,655.50)
9/3/2009 2296236 20,850.00 (62,805.50)
9/4/2009 2296261 16,875.00 (45,930.50)
9/15/2009 2296320 22,500.00 (23,430.50)
9/30/2009 2296508 24,375.00 944.50
9/30/2009 2296509 5,000.00 5,944.50
Page 1 of 2
PROVINCE OF DAVAO DEL NORTE ANNEX I
UNDERPAYMENT OF EXTRACTION FEES
Collection Extraction
Permittee
Date OR # DR # Amount Month cu.m Amount Balance
Balance July '09 4,250.00 (4,250.00)
Nilda
August 1850.0 27,750.00 (32,000.00)
Zamoras
9/8/2009 2296274 30,000.00
Balance July '09 2,400.00 (2,400.00)
Salvador
August 3670.0 55,050.00 (57,450.00)
Zamoras
9/1/2009 2296216 52,500.00
Sr.
9/8/2009 2296273 30,000.00
Balance November '08 14,590.00 (14,590.00)
December 205.0 3,075.00 (17,665.00)
1/9/2009 1921033 3,750.00 (13,915.00)
1/23/2009 1921149 3,750.00 (10,165.00)
1/30/2009 1921249 3,750.00 January 595.0 8,925.00 (15,340.00)
2/26/2009 1921459 3,750.00 February 305.0 4,575.00 (16,165.00)
Dennis
3/13/2009 1921533 17,665.00 1,500.00
dela Pena
3/13/2009 1921535 15,000.00 March 225.0 3,375.00 13,125.00
6/10/2009 2295629 5,625.00 June 497.0 7,455.00 11,295.00
7/24/2009 2295930 3,750.00 July 924.0 13,860.00 1,185.00
8/3/2009 2295980 3,750.00 August 469.0 7,035.00 (2,100.00)
9/4/2009 2296262 3,750.00 1,650.00
9/24/2009 2296457 1,875.00 3,525.00
Balance January '08 14,840.00 14,840.00
February 1102.5 16,537.50 (1,697.50)
3/10/2008 1502950 7,500.00 5,802.50
3/31/2008 1503077 5,500.00 March 657.5 9,862.50 1,440.00
4/14/2008 1503163 7,500.00 8,940.00
4/21/2008 1503204 7,500.00 16,440.00
4/25/2008 1503275 7,500.00 April 1652.5 24,787.50 (847.50)
5/2/2008 1499188 7,500.00 6,652.50
5/16/2008 1503432 7,500.00 14,152.50
Rodezza 5/21/2008 1503447 7,500.00 21,652.50
Enriquez 5/27/2008 1503462 7,500.00 May 1852.5 27,787.50 1,365.00
6/3/2008 1503518 7,500.00 8,865.00
6/5/2008 1503563 7,500.00 16,365.00
6/10/2008 1503579 7,500.00 June 1280.0 19,200.00 4,665.00
7/15/2008 1503823 4,000.00 8,665.00
7/29/2008 1503924 2,000.00 July 529.5 7,942.50 2,722.50
August 82.5 1,237.50 1,485.00
November 50.0 750.00 735.00
January 90.0 1,350.00 (615.00)
August 10.0 150.00 (765.00)
Balance December '08 764.00 (764.00)
12/11/2008 1499715 15,000.00 14,236.00
January 350.0 5,250.00 8,986.00
2/9/2009 1921287 15,000.00 February 860.0 12,900.00 11,086.00
March 470.0 7,050.00 4,036.00
Rogelio
4/13/2009 2295210 15,000.00 April 600.0 9,000.00 10,036.00
Bangcaya
May 440.0 6,600.00 3,436.00
6/8/2009 2295598 7,500.00 June 490.0 7,350.00 3,586.00
7/6/2009 2295799 7,500.00 July 410.0 6,150.00 4,936.00
August 480.0 7,200.00 (2,264.00)
9/9/2009 2296280 7,500.00 5,236.00
Underpayment as of August '09 (243,269.50)
Page 2 of 2
PROVINCE OF DAVAO DEL NORTE ANNEX J
HIJO RESOURCES INC. REPORTED HAULING SAND AND GRAVEL
FOR THE MONTH OF AUGUST and OCTOBER 5-7, 2009
OCTOBER 2009 Amount of Tax

Cap. in Total Total Cubic
Plate No. @ P15 per
cu.m 5 6 7 Truckloads Meters
cu.m.
YAZ 383 2.5 2 1 3 7.5 112.50
MCS 156 2.5 3 1 4 10.0 150.00
GSN 665 2.5 2 3 2 7 17.5 262.50
GPL 865 2.5 1 1 2.5 37.50
YHM 713 2.5 2 1 1 4 10.0 150.00
MCZ 954 2.5 1 1 2.5 37.50
GNY 360 2.5 1 1 2.5 37.50
CTY 804 2.5 1 1 2.5 37.50
YFB 322 2.5 1 1 2.5 37.50
GHY 299 2.5 1 1 2.5 37.50
MDB 455 2.5 1 2 1 4 10.0 150.00
RGW 475 2.5 1 1 2.5 37.50
YFV 571 2.5 1 1 2.5 37.50
GHX 299 2.5 1 1 2.5 37.50
MDF 819 2.5 2 2 5.0 75.00
LGB 656 2.5 2 2 5.0 75.00
MDH 614 2.5 2 2 5.0 75.00
GPG 169 5 3 1 4 20.0 300.00
LEJ 678 5 1 1 5.0 75.00
YAC 780 5 1 1 5.0 75.00
YXZ 365 5 1 1 5.0 75.00
YCX 145 5 1 1 5.0 75.00
YFV 885 10 7 15 22 220.0 3,300.00
WAD 311 10 2 4 6 60.0 900.00
MDK 312 10 1 12 13 130.0 1,950.00
MVK 836 10 6 1 7 70.0 1,050.00
Sub Total 612.5 9,187.50
Sub Total as of August 2009 16,537.50
TOTAL 25,725.00
Page 1 of 1
PROVINCE OF DAVAO DEL NORTE ANNEX J-1
HIJO RESOURCES INC. REPORTED HAULING SAND AND GRAVEL
FOR THE MONTH OF AUGUST and OCTOBER 5-7, 2009
AUGUST 2009
Amount of
Cap. in Total Total Cubic
Plate No. Tax @ P15
cu.m 1 3 4 5 6 7 8 10 11 12 13 14 15 17 20 21 22 25 26 27 28 Truckloads Meters
per cu.m
7A-84694 2.5 1 1 2 2 1 7 17.5 262.50

RFY 224 2.5 2 1 1 1 1 2 8 20.0 300.00
KDR 397 2.5 3 1 4 10.0 150.00
LDX 596 2.5 1 2 3 7.5 112.50
LDN 367 2.5 1 1 2 5.0 75.00
RGW 475 2.5 2 3 1 2 8 20.0 300.00
GNY 360 2.5 2 2 5.0 75.00
LGB 656 2.5 1 1 1 3 7.5 112.50
LDV 468 2.5 1 1 2.5 37.50
GFW 859 2.5 1 1 2.5 37.50
YFB 322 2.5 1 1 1 1 4 10.0 150.00
GRE 158 2.5 1 1 2.5 37.50
LFE 992 2.5 1 1 2.5 37.50
YBT 339 2.5 1 1 2.5 37.50
GSL 588 2.5 1 1 2.5 37.50
YGS 998 2.5 1 1 2.5 37.50
YHM 713 2.5 1 1 2 5.0 75.00
GFY 224 2.5 1 1 2.5 37.50
LDF 580 2.5 2 2 5.0 75.00
YDK 662 2.5 2 1 3 7.5 112.50
YGB 919 2.5 1 1 2.5 37.50
MPF 860 2.5 1 1 2.5 37.50
No Plate # 2.5 1 1 1 3 7.5 112.50
YAX 143 5 2 2 10.0 150.00
YCT 145 5 1 1 5.0 75.00
GTY 872 5 1 1 5.0 75.00
YCX 145 5 1 1 2 10.0 150.00
RGU 191 10 1 1 2 20.0 300.00
WAD 311 10 1 5 8 12 6 2 5 10 2 1 5 1 4 1 1 4 3 71 710.0 10,650.00
GEP 223 10 1 1 2 20.0 300.00
YFV 885 10 1 1 10.0 150.00
MDK 312 10 1 6 7 70.0 1,050.00
MVK 836 10 1 7 8 80.0 1,200.00
RHS 160 10 1 1 10.0 150.00
Sub Total 1,102.5 16,537.50
Page 1 of 1
PROVINCE OF DAVAO DEL NORTE ANNEX K
COMPUTATION OF PENALTIES
NON-SUBMISSION OF REPORTS ON QUARRY OPERATIONS
Daily Amount Total Penalty

Permittee Basic Month No. of Days Daily Penalty (In Pesos) (In Pesos)
Feb.'09 28 20 560 2,560.00

March 31 20 620 620.00
Apr 30 20 600 600.00
Lourdes Bano 2,000.00 May 31 20 620 620.00
June 30 20 600 600.00
July 31 20 620 620.00
Aug 14 20 280 280.00
Sub-total 5,900.00
Sept. '08 30 20 600 2,600.00
Oct. 31 20 620 620.00
Nov. 30 20 600 600.00
Daniel Caballes 2,000.00
Dec. 31 20 620 620.00
Jan.'09 31 20 620 620.00
Feb. 12 20 240 240.00
Sub-total 5,300.00
July 31 20 620 2,620.00
Julito Castanos 2,000.00
Aug 31 20 620 620.00
Sub-total 3,240.00
May '08 31 20 620 2,620.00
June 30 20 600 600.00
July 31 20 620 620.00
Aug 31 20 620 620.00
Henry Darunday 2,000.00
Sept. 30 20 600 600.00
Oct. 31 20 620 620.00
Nov. 30 20 600 600.00
Dec. 21 20 420 420.00
Sub-total 6,700.00
June '09 30 20 600 2,600.00
Julieta Gonesto 2,000.00
July 31 20 620 620.00
Sub-total 3,220.00
March '08 31 20 620 2,620.00
Apr 30 20 600 600.00
Emilio Manantan 2,000.00 May 31 20 620 620.00
June 30 20 600 600.00
Aug 7 20 140 140.00
Sub-total 4,580.00
Jan. '08 31 20 620 2,620.00
Feb. 28 20 560 560.00
March 31 20 620 620.00
Ricardo Floirendo 2,000.00
Apr 30 20 600 600.00
May 31 20 620 620.00
June 27 20 540 540.00
Sub-total 5,560.00
Judith Lozada 2,000.00 May '08 28 20 560 2,560.00
Sub-total 2,560.00
June '06 30 20 600 2,600.00
July 31 20 620 620.00
Aug 31 20 620 620.00
Sept. 30 20 600 600.00
Oct. 31 20 620 620.00
Nov. 30 20 600 600.00
Deodato Obguia 2,000.00 Dec. 31 20 620 620.00
Jan. '07 31 20 620 620.00
Feb. 28 20 560 560.00
March 31 20 620 620.00
Apr 30 20 600 600.00
May 31 20 620 620.00
June 23 20 460 460.00
Sub-total 9,760.00
Page 1 of 2
PROVINCE OF DAVAO DEL NORTE ANNEX K
COMPUTATION OF PENALTIES
NON-SUBMISSION OF REPORTS ON QUARRY OPERATIONS
Daily Amount Total Penalty

Permittee Basic Month No. of Days Daily Penalty (In Pesos) (In Pesos)
Emmanuel Patriarca 2,000.00 May '09 20 20 400 2,400.00
Sub-total 2,400.00
Dec.'08 17 20 340 2,340.00
Jan. '09 31 20 620 620.00
Feb. 28 20 560 560.00
March 31 20 620 620.00
Dioscoro Relabo 2,000.00 Apr 30 20 600 600.00
May 31 20 620 620.00
June 30 20 600 600.00
July 31 20 620 620.00
Aug 31 20 620 620.00
Sub-total 7,200.00
Aug '07 31 20 620 2,620.00
Sept. 30 20 600 600.00
Oct. 31 20 620 620.00
Nov. 30 20 600 600.00
Carmen Soler 2,000.00
Dec. 31 20 620 620.00
Feb '08 28 20 560 560.00
Mar. 31 20 620 620.00
Apr 17 20 340 340.00
Sub-total 6,580.00
Dec. '08 31 20 620 2,620.00
Jan. '09 31 20 620 620.00
Feb. 28 20 560 560.00
Alfredo Ebao 2,000.00 March 31 20 620 620.00
May 31 20 620 620.00
June 30 20 600 600.00
Aug 31 20 620 620.00
Sub-total 6,260.00
July 31 20 620 2,620.00
Rey Perez 2,000.00
Aug 31 20 620 620.00
Sub-total 3,240.00
Total 28,000.00 44,500.00 72,500.00
Page 2 of 2

Revenue Generation Program: Local Government Units

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Revenue Generation Program: Local Government Units

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Special Audits Office

Report No. 2009-04

Revenue Generation Program

LOCAL GOVERNMENT UNITS

August 12, 2010

Honorable JESSE M. ROBREDO

We are pleased to transmit the report on the government-wide

The audit, conducted pursuant to COA Office Order No. 2009-053

We look forward to the proper implementation of the recommendations

Very truly yours,

By Authority of the Chairman:

Chapter 1 Efficient Implementation of Collection 17

Chapter 2 Adequate Coordination between Offices 68

Part IV Audit Recommendations 110

Part V Annexes 114

• Taxation shall be uniform in each local government unit;

• Taxes, fees, charges and other impositions shall:

o be equitable and based as far as practicable on the taxpayer’s ability to

• Each LGU shall, as far as practicable, evolve a progressive system of taxation.

AUDIT SCOPE AND METHODOLOGY

• Efficient Implementation of Collection Strategies

• Reviewed, documented and analyzed the existing policies, processes and

• Upon inspection by the BPLO/Treasurer’s Office, a number of establishments were

The inconsistent application of fees and charges, which resulted in foregone

The Team appreciates management’s concerns to take measures and to strengthen

Incharge of the discovery, classification,

Incharge of assessing taxes, fees and charges

Treasurer’s In-charge of collection of revenues assessed

GOVERNING LAWS, RULES AND REGULATIONS

Provides, among others, the LGUs’ power to create

LGUs’ Revenue Compilation of the respective LGUs’ current

Local Provides a uniform system of real property appraisal

OFFICE OF THE TREASURER’S ASSESSOR’S

• Inspects site and Field Appraiser prepares

Prepares, validates and Releases Tax Declaration

Receives and presents Tax

Pays taxes on due dates

Submits requirements for

Receives tax declaration

Receives payments and

Receives MP copy and

TAXPAYER CITY TREASURER’S OFFICE

Submits requirements for

Computes tax due and prints

Receives payments and issues

Issues MP copy and sticker.

Receives MP copy and

The Comparative Performance of LGUs for CYs 2006-2008 is graphically

Total Generated Revenues

Davao del Norte

Internal Revenue Allotments

Davao del Norte

2006 2007 2008

Total Local Revenues and IRA

Davao del Norte

LGUs are empowered to impose taxes, fees, or charges, subject to certain

Category Types and Nature of Taxes

• Real Property Tax

⇒ Manufacturers, assemblers, repackers, processors, brewers,

• Real Property Tax

• Mandatory procedures under the Code, such as, publication of notice of

The amounts of undercollected income because of such deficiencies could have

Total Local Revenues and IRA