Tax Related

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.

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