Menu

Tax Related

Community Tax or others calls this as residence certificate. This is usually used for documentation purposes. Any residence of the Municipality is required to secure this certificate yearly. The minimum fee is five pesos, if a person is working, an additional one peso for every 1,000 pesos of his gross annual income is added. This is secured during the first month of the year. income generated from this are usually added to finance programs and projects of the Municipality.

Procedures for securing a Community tax Certificate

1. Secure a copy of the following:

W2 from employer

Birth date

2. Proceed to the Treasury Department for assessment

3. Proceed to the local cashier for proper payment and validation

4. Your certificate will be released by the cashier

The business permit and licensing is one of the major tax collection function of the Local Governement Unit. The collection on business permits and licenses, being the primary source of the Muncipality's income lay the benchmark from which the plans and programs is established. The tax computation is based on the gross annual income of a business entity an some other fees. A newly established business tax due computation is based on their capital outlay. They can choose from annual, semi-annual and quarterly payments of tax dues.

Procedures for securing Business Permit and License

New Business

For Renewal of Business Permit

Special Permits issued by BPLO

  • Benefit Undertaking Permit-P100.00/night

    Special Cockfight Permit-for Mayor's Permit (P200.00) plus P100.00/day

    Parade Permit-P100.00

    Storage of Flammable or Combustible & Explosive Substances

    Bicycle or Pedaled Tricycle (Trisikad Permit)

    Film Making Permit-depends on the film and filming process

    Permit on Agri-Machinery & Other Heavy Equipment for rent-depends of the heavy equipment

    Permit on Hauling & Trucking Services-P300.00/unit

    Permit on Operation and Trucking Services or Offering to Render Services for a Fee-P300.00/unit

    Franchise and other Fees on Tricycle Operations-P175.00

    Real Estate Developers' Permit

Proceed to the Business Permit and Licensing Office for assessment and payment. Permit will be issued immediately.

  For New Business

  1. Secure a copy of the following:
    Sketch Map
    Barangay Clearance
    Community Tax
    Financial Statement(for large scale businesses)
  2. Proceed to the business licensing section to fill up application form
  3. Assessment
  4. Billing (includes the regulatory fees which consist of the following):
    • Zoning fee-P20.00
    • Garbage Collection-depends on the capitalization of the business
    • Police Clearance-P20.00
    • Realty Clearance-P20.00
    • Fire Clearance-P20.00
    • Medical Clearance-P50.00
    • Sanitary Inspection-P50.00
    • Rental Clearance-P20.00
    • BIR Clearance
    • SSS Clearance
    • Fire Safety Inspection Fee-computed based on the business tax and mayor's permit
  5. Payment of the billing will be made to the business licensing section.
  6. Another form will be issued which must be complied by the applicant. It consists of the signatories of the regulatory fees.
  7. Upon completion of the form, business permit will then be issued.

  For Renewal of Business Permit

  1. Secure a copy of the following:
    - Barangay Clearance
    - Community Tax
    - Business Permit of the Previous Year
    - Gross Sales of the Previous year
    - Financial Statement(for large scale businesses)
  2. the same procedures as securing a new business will be followed.

Real-property taxation involves three basic stages. First is the inventory of the tax base. The Local Government of Dalaguete makes actual field inspection and record specific characteristics and owners of parcels of real-property located within a certain jurisdiction. Based on this information, the RPT people prepare a schedule of current and fair market values of all types of real properties. This schedule is approved for application by the Provincial Sanggunian. Second, RPT people appraise each owner’s real-property on the basis of the schedule. Thereafter, they assess the properties based on the assessment levels provided in the Local Government Code. Finally, they compute owners’ tax liabilities by applying the tax rate prescribed by the local Sanggunian. They then send notices of tax liabilities to property owners.

Procedures for filing:

  1.) Real Property Tax

  2.) Real Property Tax

  • For Deed of Sale
  • For Deed of Donation
  • For Extra Judicial Partition

  3.) Building/Machinery Appraisal

Procedures for filing Real Property Tax

 1.) Secure a copy of any of the following:

  • Last years payment receipt
  • Old assessment
  • Declaration of property
  • Property's TCT

  2.) Proceed to the local assessor for proper assessment.

        Please take note of the following:

  • All arrears will be computed
  • Choose from the type of payments(Annual, Semi-annual, Quarterly)
  • Do not deal with fixers

  3.) Proceed to the local cashier for proper payment


Procedures for filing Real Property Tax Declaration

For Deed of Sale 

  1.) Secure a copy of the following:

  • Capital Gain Tax and Documentary Stamp from Bureau of Internal Revenue
  • Sketch Plan/Technical Description and Lot Status from the Bureau of Lands(2 photocopies)(Argao, Cebu)
  • Tax Clearance from the Municipal Treasurer's Office

  2.) Submit the above documents to the Municipal Assessor

 3.) An ocular inspection will be performed to determine land classification, actual usage, improvements, etc.

  4.) A new tax declaration will be issued.

  5.) Transfer tax will be issued by the Provincial Treasurer's Office

For Deed of Donation

  1.)  Secure a copy of the following:

  • Donor's Tax and Documentary Stamp from Bureau of Internal Revenue
  • Sketch Plan/Technical Description and Lot Status from the Bureau of Lands (2photocopies) (Argao, Cebu)
  • Tax Clearance from the Municipal Treasurer's Office

  2.) Same procedures as of the Deed of Sale will be followed for issuance of New Tax Declaration

For Extra Judicial Partition

  1.)  Secure a copy of the following:

  • State tax and Documentary Stamp from Bureau of Internal Revenue
  • Sketch Plan/Technical Description and Lot Status from the Bureau of Lands (2 photocopies) (Argao,Cebu)
  • Tax Clearance from the Municipal Treasurer's Office

  2.)  Same procedures as of the Deed of Sale will be followed for issuance of New Tax Declaration

Procedures for filing Building Appraisal

  1.)  Secure a copy of the Building Permit

  2.)  An ocular inspection will be performed to determine building classification, actual usage, improvements, etc.

  3.)  A new tax declaration will then be issued.

  4.)  Notice of Assessment will follow.

Procedures for filing Machinery Appraisal

  1.)  No requirements needed.

  2.)  An ocular inspection will be performed to determine building classification, actual usage, improvements, etc.

  3.)  A new tax declaration will then be issued.

  4.)  Notice of Assessment will follow.

 

 

 

Go to top