I. Mandate
LGC Section 470 (d) The Treasurer shall take charge of the Treasury Office, perform the duties provided for under Book II of this Code, and shall:
- Advise the governor or mayor, as the case may be, the sanggunian, and other local government and national officials concerned regarding disposition of local government funds, and on such other matters relative to public finance;
- Take custody of and exercise proper management of funds of the local government unit concerned;
- Take charge of the disbursement of all local government funds and such other funds the custody of which may be entrusted to him by law or other competent authority;
- Inspect private commercial and industrial establishments within the jurisdiction of the local government unit concerned in relation to the implementation of tax ordinances, pursuant to the provisions under Book II of this Code;
- Maintain and update the tax information system of the local government unit;
- Exercise such other powers and perform such other duties and functions as may be prescribed by law or ordinance.
II. Vision
- To create an atmosphere of genuine trust and transparency between the tax paying public and the fiscal managers of the city;
- To realize the goals of sustaining a well-funded government machinery working for a development-oriented program thru the taxpayer’s conscientiousness;
- To establish a tax program based on fairness, equity, progressiveness and rationality;
- To run a well-rounded Treasury Office oriented towards competency, resourcefulness, creativity and true public service.
III. Mission
- To substantially achieve a realizable collection target fully supportive of the City Government’s programs;
- To install a fiscal mechanism that will be accepted by the majority of the tax paying public;
- To establish a well-respected financial office that will work in union with other city departments or offices, as an effective partner in good governance;
- To sustain a well-coordinated office work force in carrying out the mandate of the treasury work without selfishness but with competence and dedication
- Service Name: Payment of Real Property Tax
Real Property Tax Payment is required in certain transactions (e.g. securing a Building Permit) to prove that taxes on real property have been paid and updated.
| OFFICE / DIVISION: | City Treasurer’s Office – Local Treasury Operations Division City Treasurer’s Office – Local Revenue Collection | ||||
| CLASSIFICATION: | Simple | ||||
| TYPE OF TRANSACTION: | G2C – Government to Client | ||||
| WHO MAY AVAIL: | Owners, administrators, representatives of property owners | ||||
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
| Copy of Latest Real Property Tax Declaration/ Copy of Last Official ReceiptOfficial Receipt | Local Treasury Operations Division | ||||
| Official Receipt | Local Revenue Collection Division | ||||
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
| Present required documents to Window D,E and F (property name, address of property/ies) | Assess and review required documents Issue and print SOA | 3 minutes | LRCO I Admin. Aide I | ||
| Proceed to Teller 7 or Teller 8, present Statement of Account (SOA) for the payment of RPT | 2.1 Issue Official Receipt | Refer to Real Property Tax | 3 minutes | Revenue Collection Clerk III Admin. Aide VI | |
| TOTAL | Refer to: City Ordinance No. 018-19: Revised Revenue Code of the City of Tarlac, Chapter II. Article A. Section 2.A.35 and Section 2.A.37 | 6 minutes | |||
- 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 descendant’s death, in case of transfer by succession.
| OFFICE / DIVISION: | City Treasurer’s Office – Local Treasury Operations Division City Treasurer’s Office – Local Revenue Collection | ||||
| CLASSIFICATION: | Simple | ||||
| TYPE OF TRANSACTION: | G2C – Government to Client | ||||
| WHO MAY AVAIL: | All taxpayers of Real Property Tax | ||||
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
| Photocopy of Deed of Sale/Deed of Donation/Extra Judicial Settlement/Affidavit of Consolidation of Ownership/Certificate of SalePhotocopy 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 Receipt | Local Revenue Collection Division | ||||
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
| 1.Present required documents to Window A or Window B | Assess and review required documentsIssues payment order form | 3 minutes | LTOA Admin. Aide II | ||
| 2. Proceed to Teller 3 to Teller 6, present payment order form | 2.1 Issue Official Receipt | Refer to:Real Property Tax | 3 minutes | RCC III Admin. Aide III | |
| 3. Proceed to Window A or Window B and present OR | 3.1 Issue Transfer Tax Certificate | None | 2 minutes | LTOA Admin. Aide II | |
| TOTAL | Refer to:City Ordinance No. 018-19: Revised Revenue Code of the City of Tarlac, Chapter II. Article A. Section 3.A.01- Section 2.A.06 | 8 minutes | |||
- 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: | City Treasurer’s Office – Local Revenue Collection | ||||
| CLASSIFICATION: | Simple | ||||
| TYPE OF TRANSACTION: | G2C – Government to Client | ||||
| WHO MAY AVAIL: | Every inhabitant of the City of Tarlac age eighteen (18) years or older who: Has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar yearIs engaged in business or occupationOwns real property with an aggregate assessed value of One Thousand Pesos ( | ||||
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
| For Individuals: Income Tax Return (ITR) Valid ID with Personal Information For Businesses: Business Assessment or Statement of Account for Business | Local Revenue Collection Division | ||||
| Official Receipt | Local Revenue Collection Division | ||||
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
| 1. Present required documents to Teller 9 to Teller 13 | Assess and review required documents Issue Official Receipt (CTC-Individual) | CTC – Individual | 3 minutes | Admin Assistant II Admin. Aide III | |
| 2. Present required documents to Teller 14 | 2.1 Assess and review required documents 2.2 Issue Official Receipt (CTC-Corporation) | CTC – Corporation | 3 minutes | LRCO I | |
| TOTAL | Refer to: City Ordinance No. 018-19: Revised Revenue Code of the City of Tarlac, Chapter III. Article A. Section 3.I.01- Section 3.I.09 | 3 minutes | |||
- 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: | City Treasurer’s Office – Local Treasury Operations Division City Treasurer’s Office – Local Revenue Collection | ||||
| CLASSIFICATION: | Simple | ||||
| TYPE OF TRANSACTION: | G2C – Government to Client | ||||
| WHO MAY AVAIL: | All taxpayers of Business Tax and Real Property Tax | ||||
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
| Certificate of No BusinessRequest LetterCertificate of Retirement of BusinessID/SPA if not the ownerAffidavit of Closure with Gross SalesBrgy. CertificationBusiness Plate/ Mayor’s Permit PlateBIR Quarter/ Annual PaymentOfficial Receipt of Last PaymentCertificate of Business PaymentRequest LetterID / SPA if not the ownerOfficial Receipt of Last PaymentRPT Tax ClearanceID / SPA if not the ownerOfficial Receipt of Last Payment | Local Treasury Operations Division | ||||
| Official Receipt | Local Revenue Collection Division | ||||
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
| Present required documents to Window A or Window B | Assess and review required documents Issue payment order form | 3 minutes | LTOA Admin. Aide II | ||
| 2. Proceed to Teller 3 to Teller 6, present payment order form | 2.1 Issue Official Receipt | Certification Fees | 3 minutes | RCC III Admin. Aide III | |
| 3. Present Official Receipt to Window A or Window B | 3.1 Issue requested certification | None | 2 minutes | LTOA Admin. Aide II | |
| TOTAL | Refer to: City Ordinance No. 018-19: Revised Revenue Code of the City of Tarlac, Chapter III. Article H. Section 3H.01 to Section 3H.13 | 8 minutes | |||
- Service Name: Payment of Miscellaneous Fees
Permit Fees collected from various offices
| OFFICE / DIVISION / SECTION: | MO, CEO, CAO, BPLO, CHO, CENRO, POSO, CTO-LTOD City Treasurer’s Office – Local Revenue Collection Division | ||||
| CLASSIFICATION: | Simple | ||||
| TYPE OF TRANSACTION: | G2C – Government to Client | ||||
| WHO MAY AVAIL: | All Taxpayers | ||||
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
| Photocopy of OR/CR, Citation Ticket (if available)Equipment / Instruments for Weight & MeasuresValid Identification CardPayment Order from various Offices | City Treasurer’s Office – LTOD – Hauling/Delivery Trucks/Vans – Weight and Measures – Occupational Permit Fee | ||||
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
| 1.Present required documents to Window A or Window B | Assess and review required documents Issue payment order form | 3 minutes | LTOA Admin. Aide II | ||
| 2. Proceed to Teller 3 to Teller 6 and present payment order form | 2.1 Issue Official Receipt | – Delivery Truck/Van Sticker – Weight & Measure Sticker – Occupational Permit Fee | 3 minutes | RCC III Admin. Aide III | |
| 3. Present Official Receipt to Counter 6 for Delivery Truck/ Van Sticker & Calibration Sticker | 3.1 Issue Delivery Truck / Van Sticker and Calibration Sticker | None | 2 minutes | RCC III | |
| TOTAL | Refer to: City Ordinance No. 018-19: Revised Revenue Code of the City of Tarlac, Chapter IV. Article A to Article Y and Chapter V. Article A to Article H | 8 minutes | |||
- Service Name: Payment of Business Tax
Permit /Tax / Fees collected from various business establishments operating in the city
| OFFICE / DIVISION: | Business Permit and Licensing Office Local Revenue Collection Division | ||||
| CLASSIFICATION: | Simple | ||||
| TYPE OF TRANSACTION: | G2C – Government to Client | ||||
| WHO MAY AVAIL: | All Taxpayers | ||||
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
| Business Computation/Assessment Form | City Treasurer’s Office – Local Treasury Operations Division / BPLO | ||||
| Official Receipt | Local Revenue Collection Division | ||||
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
| 1. Proceed to Window C for review of business tax assessment from BPLO | 1.1 Print business tax assessment/ computation | 3 minutes | RCC III Ticket Checker | ||
| 2. Proceed to Teller 1 or Teller 2 and present business computation / assessment form for payment | 2.1 Issue Official Receipt | Refer to Business Tax | 3 minutes | SOO I RCC III | |
| TOTAL | Refer to: City Ordinance No. 018-19: Revised Revenue Code of the City of Tarlac, Chapter III. Article H. Section 3H.01 to Section 3H.13 | 6 minutes | |||
- Service Name: Payment of Stall Fees
Stall Fees collected from stall owners/occupants at the Tarlac City Downtown Public Market/ Riverwalk
| OFFICE / DIVISION: | Local Revenue Collection Division – Market Section | ||||
| CLASSIFICATION: | Simple | ||||
| TYPE OF TRANSACTION: | G2C – Government to Client | ||||
| WHO MAY AVAIL: | All market stall occupants | ||||
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
| Last payment / OR – verification from our Records | City Treasurer’s Office – LRCD Market Section | ||||
| Official Receipt | |||||
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
| 1. Proceed to Market Section at the BOSS Center, present business computation/ assessment form for payment | Assess and review required documents Issue Official Receipt | Refer to Stall Fees | 3 minutes | RCC III | |
| TOTAL | Refer to: Tarlac City Market Code / SP Resolution for Compromise Agreement, Condonation | 3 minutes | |||
- Service Name: Issuance of Market Stall Clearance
Stall Fees collected from stall owners/occupants at the Tarlac City Downtown Public Market/ Riverwalk
| OFFICE / DIVISION: | City Treasurer’s Office – Local Revenue Collection Division – Market Section | ||||
| CLASSIFICATION: | Simple | ||||
| TYPE OF TRANSACTION: | G2C – Government to Client | ||||
| WHO MAY AVAIL: | All Taxpayers | ||||
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
| Latest payment / OR – verification from our Records | LRCD – Market Section | ||||
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
| 1. Proceed to Market Section at the BOSS Center, present latest Official Receipt | Assess and review required documents | Refer to Stall Fees | 3 minutes | RCC III | |
| 1.2 Issue Certification/ Clearance | None | 2 minutes | LRCO II | ||
| TOTAL | Refer to: Tarlac City Market Code/ SP Resolution for Compromise Agreement, Condonation | 5 minutes | |||
- Service Name: Disbursement of Various Checks
Disbursements / settlement of the City Government payables / obligations by check
| OFFICE / DIVISION: | City Treasurer’s Office – Cash Division | ||||
| CLASSIFICATION: | Simple | ||||
| TYPE OF TRANSACTION: | G2C – Government to Client | ||||
| WHO MAY AVAIL: | All Claimants of Financial Assistance, Personnel Services, Travelling Expenses, Suppliers, Contractors, Reimbursement, Refunds, Cash Bonds and Other Payables | ||||
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
| CTCValid IDs (Government or Issued IDs)Authorization LetterOfficial Receipts | Cash Division | ||||
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
| 1. Proceed to Counter 1A or Counter 2A present required documents, IDs | 1.1 Assess and review required documents, IDs 1.2 Disburse check to authorized claimants | Based on Financial Assistance – Personnel Services – Travelling Expenses – Suppliers – Contractors – Reimbursement – Other Payables | 4 minutes | LTOO I Admin. Aide III | |
| TOTAL | Approved payrolls and cash advances for disbursements by authorized signatories | 4 minutes | |||
- Service Name: Over-the-Counter Disbursement
Disbursements refer to the settlement of government payables/obligations by cash
| OFFICE / DIVISION: | City Treasurer’s Office – Cash Division | |
| CLASSIFICATION: | Simple | |
| TYPE OF TRANSACTION: | G2C – Government to Client | |
| WHO MAY AVAIL: | All Taxpayers | |
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | |
| CTCValid IDs (Government or Issued IDs)Authorization LetterClaim Stubs from MO | Cash Division | |
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
| 1. Proceed to Counter 1, Counter 2 and Counter 3 and present required documents | 1.1 Assess and review required documents 1.2 Disburse cash to authorized claimants | Based on: – Financial Assistance – Medical Assistance – Personnel Services – Cash Prizes – Incentives – Refund – Honoraria – Other Payables | 3 minutes | LRCO I Admin Assistant II |
| TOTAL | Based on Approved payrolls and cash advances for disbursements by authorized signatories | 3 minutes | ||
- Service Name: Philhealth Payments
Collection of Philhealth of contributions / premiums
| OFFICE / DIVISION: | City Treasurer’s Office – Administrative Section | ||||
| CLASSIFICATION: | Simple | ||||
| TYPE OF TRANSACTION: | G2C – Government to Client | ||||
| WHO MAY AVAIL: | All taxpayers / Philhealth members | ||||
| CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
| Last payment / ORPhilhealth IDPhilhealth Number | Administrative Section | ||||
| CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
| 1. Proceed to Counter 5, present required documents | 1.1 Assess and review required documents 1.2 Issue Official Receipt | Based on Philhealth contributions / premiums | 3 minutes | RCC III Admin. Aide VI | |
| TOTAL | Based on MOA between Philhealth and City Government of Tarlac | 3 minutes | |||
