Taxing powers of the barangay
(Other Sources of Revenue in the Barangay)
Other Sources of Revenue
§ I. Community Tax Certificates
§ II. Clearances and Certifications
§ III. Real Property Taxes
§ IV. Taxes, fees and charges
COMMUNITY / RESIDENCE TAX
§ It is being collected by the City Treasurer who can deputize the Barangay Treasurer for the collection.
§ Class “A” CTC usually refers to the Basic Tax/Unemployed = P5.00
§ Basic Tax of P5.00 (shall be collected up to February 28, 2011)
§ In case of delayed payment, an interest of 2% per month shall be charged or P.10
§ E.g. payment made on May 2011, computation
shall be: P5.00 x 2% x 5 mos. = P5.50
Revenue from CTC
§ 5% - Cost of Printing
§ 95% - shall be divided equally between the City and the Barangay (at 47.5% each)
§ By issuing CTCs in your barangay:
(i) you bring public service to your constituents;
(ii) you prevent proliferation of fake CTCs;
(iii) you get additional funds for your barangay.
CLEARANCES & CERTIFICATIONS
§ Before a city/municipality can issue a license or permit for any business or activity, a clearance must first be obtained from the barangay where such business or activity is located or conducted.
§ It may also be a Certification of Good Moral Character, of being a bonafide resident, or of no-pending case, or even a Certificate of Indigency.
§ For such clearance, the sangguniang barangay may impose a reasonable fee.
§ The application for clearance shall be acted upon within 7 working days from the filing thereof.
§ Use the SOR Form 19-A
§ Cost of Printing = P126.50
How to Obtain Accountable Forms
1. BOND – Bgy. Treasurers should apply at the
Bureau of Treasury
2. OATH OF OFFICE or APPOINTMENT PAPERS
3. IDENTIFICATION CARD
- Submit the following documents to the Accountable Forms Section, CTO together with the Recommendation from Atty. Buan
REAL PROPERTY TAX
§ 70% of the collection – GENERAL FUND
§ 30% of the collection – TRUST FUND
to be divided as follows:
15% shall be a common barangay share;
15% shall be for the barangay where the property is located
Taxes, Fees & Charges
(Under Sec. 152 of the Local Government Code)
(a) Taxes– On stores or retailers with fixed business establishment with gross sales or receipts for the preceding calendar year of P50,000 or less, in case of cities, at a rate of not exceeding 1% on such gross sales/receipt.
e.g. P50,000/12 mos = P4,166 / 30 days
=P138/day
(b) Service fees or charges – Barangay may collect reasonable fees or charges for services rendered in connection with the regulation or the use of barangay-owned properties or service facilities such as palay, copra, or tobacco dryers.
(c) Other fees and charges – Barangay may levy reasonable fees and charges on:
(1) commercial breeding of fighting cocks, cockfights and cockpits;
(2) places of recreation which charge admission fees; and
(3) billboards, signboards, neon signs, and outdoor advertisements.
REMINDER!!!
§ There should be a valid enabling Ordinance before the Barangay can collect fees and charges.
§ When you collect fees and charges, use the SOR (Official Receipt issued by the City Treasurers Office)
§ I. Community Tax Certificates
§ II. Clearances and Certifications
§ III. Real Property Taxes
§ IV. Taxes, fees and charges
COMMUNITY / RESIDENCE TAX
§ It is being collected by the City Treasurer who can deputize the Barangay Treasurer for the collection.
§ Class “A” CTC usually refers to the Basic Tax/Unemployed = P5.00
§ Basic Tax of P5.00 (shall be collected up to February 28, 2011)
§ In case of delayed payment, an interest of 2% per month shall be charged or P.10
§ E.g. payment made on May 2011, computation
shall be: P5.00 x 2% x 5 mos. = P5.50
Revenue from CTC
§ 5% - Cost of Printing
§ 95% - shall be divided equally between the City and the Barangay (at 47.5% each)
§ By issuing CTCs in your barangay:
(i) you bring public service to your constituents;
(ii) you prevent proliferation of fake CTCs;
(iii) you get additional funds for your barangay.
CLEARANCES & CERTIFICATIONS
§ Before a city/municipality can issue a license or permit for any business or activity, a clearance must first be obtained from the barangay where such business or activity is located or conducted.
§ It may also be a Certification of Good Moral Character, of being a bonafide resident, or of no-pending case, or even a Certificate of Indigency.
§ For such clearance, the sangguniang barangay may impose a reasonable fee.
§ The application for clearance shall be acted upon within 7 working days from the filing thereof.
§ Use the SOR Form 19-A
§ Cost of Printing = P126.50
How to Obtain Accountable Forms
1. BOND – Bgy. Treasurers should apply at the
Bureau of Treasury
2. OATH OF OFFICE or APPOINTMENT PAPERS
3. IDENTIFICATION CARD
- Submit the following documents to the Accountable Forms Section, CTO together with the Recommendation from Atty. Buan
REAL PROPERTY TAX
§ 70% of the collection – GENERAL FUND
§ 30% of the collection – TRUST FUND
to be divided as follows:
15% shall be a common barangay share;
15% shall be for the barangay where the property is located
Taxes, Fees & Charges
(Under Sec. 152 of the Local Government Code)
(a) Taxes– On stores or retailers with fixed business establishment with gross sales or receipts for the preceding calendar year of P50,000 or less, in case of cities, at a rate of not exceeding 1% on such gross sales/receipt.
e.g. P50,000/12 mos = P4,166 / 30 days
=P138/day
(b) Service fees or charges – Barangay may collect reasonable fees or charges for services rendered in connection with the regulation or the use of barangay-owned properties or service facilities such as palay, copra, or tobacco dryers.
(c) Other fees and charges – Barangay may levy reasonable fees and charges on:
(1) commercial breeding of fighting cocks, cockfights and cockpits;
(2) places of recreation which charge admission fees; and
(3) billboards, signboards, neon signs, and outdoor advertisements.
REMINDER!!!
§ There should be a valid enabling Ordinance before the Barangay can collect fees and charges.
§ When you collect fees and charges, use the SOR (Official Receipt issued by the City Treasurers Office)
taxing_powers_of_the_barangay.doc | |
File Size: | 1412 kb |
File Type: | doc |