1.  Service Name :   Payment of Real Property Tax

Real Property Tax Payments is required, in certain transactions (e.g. securing a Building Permit), to prove that taxes on real property have been paid and updated.

Type of Transaction                                 Online Payments Thru Mail/ Emails
Who may avail                                           Owner, administrators, representatives of property owners
Checklist of RequirementsWhere to Secure
Copy of Latest Real Property Tax Declaration/ Copy of Last Official ReceiptOfficial ReceiptLocal Treasury Operations Division Local Revenue Collection Division
Client StepsAgency ActionsFees to be PaidProcessing TimePerson Responsible
  Present required documents to Window C (property name, address of property/ies)Assess and review required documents   Issue and print SOA       3 minutes  Admin Assistant VI LTOA Admin Aide III
2. Proceed to Teller 7 and 8, present Statement of Account for payment of tax for payment    3. Issue Official Receipt      Real Property Tax      3 minutes    Revenue Collection Clerk III

2.  Service Name : Payment of Real Property Transfer Tax

Real Property Transfer Taxes are paid for transactions involving transfer of ownership of real property. The tax should be paid within sixty (60) days from the date of execution of the deed as regards sale, barter, donation or any mode of transferring ownership; or from the date of the decendent’s death, in case of transfer by succession.

Office/Division/Section                            Local Treasury Operations Division Local Revenue Collection Division
Type of Transaction                                 Manual computation from LTOD Online Payment at LRCD
Who may avail                                          All taxpayers of Real Property Tax
Checklist of RequirementsWhere to Secure
Photocopy of Deed of Sale/Deed of Donation/Extra Judicial Settlement/Affidavit of Consolidation of Ownership/Certificate of SalePhotocpy of eCAR (BIR)/ONETT Computation Sheet/Capital Gain Tax/20000TPhotocopy of Tax DeclarationPhotocopy of Tax Declaration of Building or Certificate of No improvementPhotocopy of TitlePhotocopy of Death Certificate (for Extra Judicial Settlement)Photocopy of Property Holdings (for Extra Judicial Settlement)Photocopy of Special Power of Attorney (SPA)            Local Treasury Operations Division
– Official ReceiptLocal Revenue Collection Division
Client StepsAgency ActionsFees to be PaidProcessing TimePerson Responsible
  Present required documents to Window AAssess and review required documentsIssues payment order form     3 minutes  Admin Assistant VI LTOA Admin Aide III
  2. Proceed to Teller 3 and 4, present payment order form for payment      3. Issue Official Receipt    Real Property Transfer Tax    3 minutes    Revenue Collection Clerk III

3.  Service Name :

Issuance and Payment of Community Tax Certificates (CTC)

The Community Tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year.

Office/Division/Section                            Local Revenue Collection Division
Type of Transaction Online transaction at the Revenue Collection Division
Who may avail          Every inhabitant of of the City of Tarlac at the age of eighteen (18) years or over who: Has been regularly employed on a wage or salary basis for atleast thirty consecutive working days during any calendar year;Is engaged in business or occupation; orOwns real property with an aggregate assessed value of One Thoudsand pesos (P1,000.00) or more; orIs required by law to file an income tax return;Others
Checklist of RequirementsWhere to Secure
For Individuals Income Tax Return (ITR)Valid Ids with Personal Information   For Businesses Business Assessment or Statement of Account for Business      Local Revenue Collection Division
Client StepsAgency ActionsFees to be PaidProcessing TimePerson Responsible
Present required documents to Teller 1 or Teller 2Assess and review required documents   Issues Official Receipt (CTC)    CTC – Individual/ Corporation    3 minutes    Revenue Collection Clerk III

4.  Service Name :

Issuance and Payment of Various Certifications/Clearances

The following certificates are issued and required for securing bank loans, indigent services, record purposes etc…

Certificate of No Business Certificate of Retirement of Business Certificate of Business Payment RPT Tax Clearance

Office/Division/Section                            Local Treasury Operations Division Local Revenue Collection Division
Type of Transaction                                 Manual – Payment Order Form at LTOD Payment at LRCD
Who may avail                                                      All taxpayers of Business Tax and Real Property Tax
Checklist of RequirementsWhere to Secure
Certificate of No Business Request Letter Certificate of Retirement of Business ID/SPA if not the ownerAffidavoit of Closure with Gross SalesBrgy. CertificationBusiness Plate/Mayor’s Permit PlateBIR Qtr/Annual PaymentOfficial Receipt of Last Payment Certificate of Business PaymentRequest LetterID/SPA if not the ownerOfficial Receipt of Last Payment RPT Tax ClearanceID/SPA if not the ownerOfficial Receipt of Last Payment              Local Treasury Operations Division
– Official ReceiptLocal Revenue Collection Division
Client StepsAgency ActionsFees to be PaidProcessing TimePerson Responsible
  Present required documents to Window AAssess and review required documentsIssues payment order form     3 minutes  Admin Assistant VI LTOA Admin Aide III
2. Proceed to Teller 3 and 4, present payment order form for payment  3. Issue Official Receipt    Certification Fees    3 minutes  Revenue Collection Clerk III

5.  Service Name :

Payment of Miscellaneous Fees

Permit Fees collected from various Offices

Office/Division/Section                                MO, CEO, CAO, BPLO, CHO, CENRO, POSO, CTO-LTOD Local Revenue Collection Division
Type of Transaction                                     Manual computation of fees from various Offices Payment at LRCD
Who may avail                                             All taxpayers
Checklist of RequirementsWhere to Secure
  Photocopy of OR/CR, Citation Ticket (if available)Equipment for CalibrationValid Identification CardCity Treasurer’s Office – LTOD Hauling/Delivery Trucks/VansWeight and MeasuresOccupational Permit Fee
Client StepsAgency ActionsFees to be PaidProcessing TimePerson Responsible
    Present required documents to Window AAssess and review required documents   Issues payment order form       3 minutes  Admin Assistant VI LTOA Admin Aide III
  2. Proceed to Teller 3 and Teller 4 and present payment order form for payment    Issue Official Receipt      Miscellaneous Fees      3 minutes    Revenue Collection Clerk III

6.  Service Name :

Payment of Business Tax

Permit /Tax/ Fees collected from various business establishment operating in the city

Office/Division/Section                            Business Permit and Licensing Office Local Revenue Collection Division
Type of Transaction                                 Online computation/assessment from BPLO Payment at Treasury LRCD
Who may avail                                          All taxpayers
Checklist of RequirementsWhere to Secure
Business Computation/Assessment FormOfficial ReceiptBusiness Permit and Licensing Office Local Revenue Collection Division
Client StepsAgency ActionsFees to be PaidProcessing TimePerson Responsible
  Proceed to Teller 5 and Teller 6 and present business computation/ assessment form for payment  Assess and review required documents   Issue Official Receipt      Business Tax      3 minutes      Revenue Collection Clerk III

SCHEDULE OF FEES

Real Property Tax
InstallmentsDate
1st Installmenton or before March 31
2nd Installmenton or before June 30
3rd Installmenton or before September 30
4th Installmenton or before December 31
Business Tax
Quarterly PaymentsDate
1st QuarterJanuary 20
2nd QuarterApril 20
3rd QuarterJuly 20
4rth QuarterOctober 20
FEEDBACK AND COMPLAINTS MECHANISM
How to send a feedback– Thru suggestion box
How feedbacks are processed– Reviewed by the City Treasurer
How to file a complaint– Thru a letter-complaint
How complaints are processed– Due process
Contact information (for complaint)– (045) 982-4024

SERVICES OFFERED

1.   Service Name :   Payment of Real Property Tax

Real Property Tax Payments is required, in certain transactions (e.g. securing a Building Permit), to prove that taxes on real property have been paid and updated.

Type of Transaction                                 Online Payments Thru Mail/ Emails
Who may avail                                          Owner, administrators, representatives of property owners
Checklist of RequirementsWhere to Secure
Copy of Latest Real Property Tax Declaration/ Copy of Last Official ReceiptOfficial ReceiptLocal Treasury Operations Division Local Revenue Collection Division

2.   Service Name :                                   Payment of Real Property Transfer Tax

Real Property Transfer Taxes are paid for transactions involving transfer of ownership of real property. The tax should be paid within sixty (60) days from the date of execution of the deed as regards sale, barter, donation or any mode of transferring ownership; or from the date of the decendent’s death, in case of transfer by succession.

Office/Division/Section                            Local Treasury Operations Division Local Revenue Collection Division
Type of Transaction                                 Manual computation from LTOD Online Payment at LRCD
Who may avail                                          All taxpayers of Real Property Tax
Checklist of RequirementsWhere to Secure
Photocopy of Deed of Sale/Deed of Donation/Extra Judicial Settlement/Affidavit of Consolidation of Ownership/Certificate of SalePhotocpy of eCAR (BIR)/ONETT Computation Sheet/Capital Gain Tax/20000TPhotocopy of Tax DeclarationPhotocopy of Tax Declaration of Building or Certificate of No improvementPhotocopy of TitlePhotocopy of Death Certificate (for Extra Judicial Settlement)Photocopy of Property Holdings (for Extra Judicial Settlement)Photocopy of Special Power of Attorney (SPA)            Local Treasury Operations Division
– Official ReceiptLocal Revenue Collection Division

3.   Service Name :

Issuance and Payment of Community Tax Certificates (CTC)

The Community Tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year.

Office/Division/Section                            Local Revenue Collection Division
Type of Transaction Online transaction at the Revenue Collection Division
Who may avail          Every inhabitant of of the City of Tarlac at the age of eighteen (18) years or over who: Has been regularly employed on a wage or salary basis for atleast thirty consecutive working days during any calendar year;Is engaged in business or occupation; orOwns real property with an aggregate assessed value of One Thoudsand pesos (P1,000.00) or more; orIs required by law to file an income tax return;Others
Checklist of RequirementsWhere to Secure
For Individuals Income Tax Return (ITR)Valid Ids with Personal Information   For Businesses Business Assessment or Statement of Account for Business      Local Revenue Collection Division

4.   Service Name :

Payment of Miscellaneous Fees

Permit Fees collected from various Offices

Office/Division/Section                                MO, CEO, CAO, BPLO, CHO, CENRO, POSO, CTO-LTOD Local Revenue Collection Division
Type of Transaction                                     Manual computation of fees from various Offices Payment at LRCD
Who may avail                                             All taxpayers
Checklist of RequirementsWhere to Secure
  Photocopy of OR/CR, Citation Ticket (if available)Equipment for CalibrationValid Identification CardCity Treasurer’s Office – LTOD Hauling/Delivery Trucks/VansWeight and MeasuresOccupational Permit Fee

5.   Service Name :

Issuance and Payment of Various Certifications/Clearances

The following certificates are issued and required for securing bank loans, indigent services, record purposes etc…

Certificate of No Business Certificate of Retirement of Business Certificate of Business Payment RPT Tax Clearance

Office/Division/Section                            Local Treasury Operations Division Local Revenue Collection Division
Type of Transaction                                 Manual – Payment Order Form at LTOD Payment at LRCD
Who may avail                                                      All taxpayers of Business Tax and Real Property Tax
Checklist of RequirementsWhere to Secure
Certificate of No Business Request Letter Certificate of Retirement of Business ID/SPA if not the ownerAffidavoit of Closure with Gross SalesBrgy. CertificationBusiness Plate/Mayor’s Permit PlateBIR Qtr/Annual PaymentOfficial Receipt of Last Payment Certificate of Business PaymentRequest LetterID/SPA if not the ownerOfficial Receipt of Last Payment RPT Tax ClearanceID/SPA if not the ownerOfficial Receipt of Last Payment              Local Treasury Operations Division
– Official ReceiptLocal Revenue Collection Division

6.   Service Name :

Payment of Business Tax

Permit /Tax/ Fees collected from various business establishment operating in the city

Office/Division/Section                            Business Permit and Licensing Office Local Revenue Collection Division
Type of Transaction                                 Online computation/assessment from BPLO Payment at Treasury LRCD
Who may avail                                          All taxpayers
Checklist of RequirementsWhere to Secure
Business Computation/Assessment FormOfficial ReceiptBusiness Permit and Licensing Office Local Revenue Collection Division

SCHEDULE OF FEES

Real Property Tax
InstallmentsDate
1st Installmenton or before March 31
2nd Installmenton or before June 30
3rd Installmenton or before September 30
4th Installmenton or before December 31
Business Tax
Quarterly PaymentsDate
1st QuarterJanuary 20
2nd QuarterApril 20
3rd QuarterJuly 20
4th QuarterOctober 20