Collection of Business Taxes

Presentation of approved application forms including all clearances

Agency Action

1. Receives the application form and checks the completeness of the attached documentary requirements.

   Fee: None · Processing Time: 5 minutes · City Treasurer, Supervising Adm. Officer

No action required from the client at this step.

Agency Action

1. 1.Interview client and assess gross receipts or review financial statements submitted or adopt the Presumptive Income Level Assessment Approach (PILAA). Staff ask the client to confirm or approve the assessment thru biometrics.

   Fee: None · Processing Time: 30 minutes · City Treasurer, Supervising Adm. Officer

2. 2.City Treasurer approve or deny the assessment - Gross receipts with increase or decrease.

   Fee: None · Processing Time: 10 minutes · City Treasurer

3. 3.Inform the client the amount of tax due. Provide the option for payment and issue three (3) original print copies of Payment Order Form (POF) – BPLS Form 3-B. Mode of Payment — Annually: on or before January 20 of the current year. Semi-Annual: on or before January 20 and July 20 of the current year. Quarterly: on or before January 20, April 20, July 20 and October 20 of the current year.

   Fee: None · Processing Time: 5 minutes · SAO, Adm. Aide VI

Payment of required taxes.

Agency Action

1. For walk-in clients: Receives the required payment for CTC, ask the client to sign the CTC Form and issue the Community Tax Certificate (BIR Form 0016 for Individual and Form 0017 for Corporation). Client proceeds to the Business Tax Payment Counter or proceeds with Inter-Branch Deposit, Inter Banking Transfer or via Link.BizPortal for payment of Business Tax

   Fee: Community Tax Certificate: Business (Individual) – P1.00 for every P1,000.00 gross receipts + P5.00 Basic community tax + P25.00 ICT Fee; Business (Corporation) – P2.00 for every P5,000.00 gross receipts + P500.00 Basic community tax + P25.00 ICT Fee. *Rate varies depending on the declared gross earnings. Interest applies for all CTC Request after the last day of February. Interest: 2% from the total of Basic community tax and rate from the gross earnings. · Processing Time: 5 minutes · Community Tax Certificate: BOSS Counter CTO 5 – Adm. Asst. III

No action required from the client at this step.

Agency Action

1. Staff receives payment in accordance with the Payment Order Form and issue Official Receipt (AF-51)

   Fee: The business taxes due follow Tax Ordinance No. 2022-01: Tax Code A – Article K, Section 60, Local Revenue Code of 2022 (Page 29); Tax Code B – Article K, Section 60, Local Revenue Code of 2022 (Page 29-30); Tax Code C-A – Article K, Section 60, Local Revenue Code of 2022 (Page 31); Tax Code C-B – Article K, Section 60, Local Revenue Code of 2022 (Page 31-32); Tax Code C-D – Not to Exceed P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); More than P400,000.00: First P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%) plus In excess of P400,000.00 (Gross Receipts) = Seventy-Five Hundredths Percent (0.75%); Tax Code D – Not to Exceed P400,000.00 (Gross Receipts) = Three Percent (3%); More than P400,000.00: First P400,000.00 (Gross Receipts) = Three Percent (3%) plus In excess of P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); Tax Code E – Article K, Section 60, Local Revenue Code of 2022 (Page 33); Tax Code F – Seventy-Five Percent (75%) of One Percent (1%) of the gross receipts; Tax Code G – Seventy-Five Pesos (P75.00) per peddler annually; Tax Code H – Two Percent (2%) of One Percent (1%) of the gross receipts; Tax Code I – Article K, Section 60, Local Revenue Code of 2022 (Page 34-35); Tax Code J – Article K, Section 60, Local Revenue Code of 2022 (Page 35-36); Tax Code K – Twenty Percent (20%) of the gross receipts from general admission fees; Tax Code L – One Percent (1%) of the gross receipts from general admission fees; Tax Code M – Five Hundred Pesos (P500.00) per day; Tax Code N – Article N, Section 68, Local Revenue Code of 2022 (Page 37); Tax Code O – Not More than Ten Percent (10%) of the fair market value in the locality per cu.m. of sand, gravel and other quarry resources. Penalties apply after the quarterly deadline and interest applies after the tax is due. Penalty: Principal x Twenty-Five Percent (25%). Interest: (Principal + Penalty) x (Two Percent (2%) / 30 days) x (number of days with interest). · Processing Time: 5 minutes per official receipt · Business Tax Payment BOSS Counter CTO 5 – RCC II

For Online Payment: Inter Bank Transfer (IBT) or Inter Bank Deposit. Client deposit the exact amount from the SOA sent by the CTO at any Land Bank Branch or via online Banking. Clients emails or send via messenger (Official FB Page) the image (picture, scanned copy) of the teller-validated deposit slip.

Agency Action

1. Staff receives and prints the emailed validated deposit slip and submit to the Liquidating Officer for validation from the bank

   Fee: The business taxes due follow Tax Ordinance No. 2022-01: Tax Code A – Article K, Section 60, Local Revenue Code of 2022 (Page 29); Tax Code B – Article K, Section 60, Local Revenue Code of 2022 (Page 29-30); Tax Code C-A – Article K, Section 60, Local Revenue Code of 2022 (Page 31); Tax Code C-B – Article K, Section 60, Local Revenue Code of 2022 (Page 31-32); Tax Code C-D – Not to Exceed P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); More than P400,000.00: First P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%) plus In excess of P400,000.00 (Gross Receipts) = Seventy-Five Hundredths Percent (0.75%); Tax Code D – Not to Exceed P400,000.00 (Gross Receipts) = Three Percent (3%); More than P400,000.00: First P400,000.00 (Gross Receipts) = Three Percent (3%) plus In excess of P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); Tax Code E – Article K, Section 60, Local Revenue Code of 2022 (Page 33); Tax Code F – Seventy-Five Percent (75%) of One Percent (1%) of the gross receipts; Tax Code G – Seventy-Five Pesos (P75.00) per peddler annually; Tax Code H – Two Percent (2%) of One Percent (1%) of the gross receipts; Tax Code I – Article K, Section 60, Local Revenue Code of 2022 (Page 34-35); Tax Code J – Article K, Section 60, Local Revenue Code of 2022 (Page 35-36); Tax Code K – Twenty Percent (20%) of the gross receipts from general admission fees; Tax Code L – One Percent (1%) of the gross receipts from general admission fees; Tax Code M – Five Hundred Pesos (P500.00) per day; Tax Code N – Article N, Section 68, Local Revenue Code of 2022 (Page 37); Tax Code O – Not More than Ten Percent (10%) of the fair market value in the locality per cu.m. of sand, gravel and other quarry resources. Penalties apply after the quarterly deadline and interest applies after the tax is due. Penalty: Principal x Twenty-Five Percent (25%). Interest: (Principal + Penalty) x (Two Percent (2%) / 30 days) x (number of days with interest). · Processing Time: 1 day · SAO, Adm. Asst. VI

No action required from the client at this step.

Agency Action

1. 1.Issue Official Receipt (AF No. 51)

   Fee: The business taxes due follow Tax Ordinance No. 2022-01: Tax Code A – Article K, Section 60, Local Revenue Code of 2022 (Page 29); Tax Code B – Article K, Section 60, Local Revenue Code of 2022 (Page 29-30); Tax Code C-A – Article K, Section 60, Local Revenue Code of 2022 (Page 31); Tax Code C-B – Article K, Section 60, Local Revenue Code of 2022 (Page 31-32); Tax Code C-D – Not to Exceed P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); More than P400,000.00: First P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%) plus In excess of P400,000.00 (Gross Receipts) = Seventy-Five Hundredths Percent (0.75%); Tax Code D – Not to Exceed P400,000.00 (Gross Receipts) = Three Percent (3%); More than P400,000.00: First P400,000.00 (Gross Receipts) = Three Percent (3%) plus In excess of P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); Tax Code E – Article K, Section 60, Local Revenue Code of 2022 (Page 33); Tax Code F – Seventy-Five Percent (75%) of One Percent (1%) of the gross receipts; Tax Code G – Seventy-Five Pesos (P75.00) per peddler annually; Tax Code H – Two Percent (2%) of One Percent (1%) of the gross receipts; Tax Code I – Article K, Section 60, Local Revenue Code of 2022 (Page 34-35); Tax Code J – Article K, Section 60, Local Revenue Code of 2022 (Page 35-36); Tax Code K – Twenty Percent (20%) of the gross receipts from general admission fees; Tax Code L – One Percent (1%) of the gross receipts from general admission fees; Tax Code M – Five Hundred Pesos (P500.00) per day; Tax Code N – Article N, Section 68, Local Revenue Code of 2022 (Page 37); Tax Code O – Not More than Ten Percent (10%) of the fair market value in the locality per cu.m. of sand, gravel and other quarry resources. Penalties apply after the quarterly deadline and interest applies after the tax is due. Penalty: Principal x Twenty-Five Percent (25%). Interest: (Principal + Penalty) x (Two Percent (2%) / 30 days) x (number of days with interest). · Processing Time: 5 minutes per official receipt · BOSS: RCC II

2. 2.Email the scanned official receipts to the client and send original receipts via registered mail or courier. (Clients may also opt to pick up official receipts at the City Treasurer's Office)

   Fee: The business taxes due follow Tax Ordinance No. 2022-01: Tax Code A – Article K, Section 60, Local Revenue Code of 2022 (Page 29); Tax Code B – Article K, Section 60, Local Revenue Code of 2022 (Page 29-30); Tax Code C-A – Article K, Section 60, Local Revenue Code of 2022 (Page 31); Tax Code C-B – Article K, Section 60, Local Revenue Code of 2022 (Page 31-32); Tax Code C-D – Not to Exceed P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); More than P400,000.00: First P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%) plus In excess of P400,000.00 (Gross Receipts) = Seventy-Five Hundredths Percent (0.75%); Tax Code D – Not to Exceed P400,000.00 (Gross Receipts) = Three Percent (3%); More than P400,000.00: First P400,000.00 (Gross Receipts) = Three Percent (3%) plus In excess of P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); Tax Code E – Article K, Section 60, Local Revenue Code of 2022 (Page 33); Tax Code F – Seventy-Five Percent (75%) of One Percent (1%) of the gross receipts; Tax Code G – Seventy-Five Pesos (P75.00) per peddler annually; Tax Code H – Two Percent (2%) of One Percent (1%) of the gross receipts; Tax Code I – Article K, Section 60, Local Revenue Code of 2022 (Page 34-35); Tax Code J – Article K, Section 60, Local Revenue Code of 2022 (Page 35-36); Tax Code K – Twenty Percent (20%) of the gross receipts from general admission fees; Tax Code L – One Percent (1%) of the gross receipts from general admission fees; Tax Code M – Five Hundred Pesos (P500.00) per day; Tax Code N – Article N, Section 68, Local Revenue Code of 2022 (Page 37); Tax Code O – Not More than Ten Percent (10%) of the fair market value in the locality per cu.m. of sand, gravel and other quarry resources. Penalties apply after the quarterly deadline and interest applies after the tax is due. Penalty: Principal x Twenty-Five Percent (25%). Interest: (Principal + Penalty) x (Two Percent (2%) / 30 days) x (number of days with interest). · Processing Time: 1 day · SAO, RCC II

For LinkBiz Portal Payments: Client opens the link https://www.lbp-eservices.com/egps/portal/Merchants.jsp and follows all the instructions required by the system

Agency Action

1. Staff monitor / check the LinkBiz Portal Account of the city, print all payments made by clients and submit to the Liquidating Officer for validation from the bank

   Fee: The business taxes due follow Tax Ordinance No. 2022-01: Tax Code A – Article K, Section 60, Local Revenue Code of 2022 (Page 29); Tax Code B – Article K, Section 60, Local Revenue Code of 2022 (Page 29-30); Tax Code C-A – Article K, Section 60, Local Revenue Code of 2022 (Page 31); Tax Code C-B – Article K, Section 60, Local Revenue Code of 2022 (Page 31-32); Tax Code C-D – Not to Exceed P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); More than P400,000.00: First P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%) plus In excess of P400,000.00 (Gross Receipts) = Seventy-Five Hundredths Percent (0.75%); Tax Code D – Not to Exceed P400,000.00 (Gross Receipts) = Three Percent (3%); More than P400,000.00: First P400,000.00 (Gross Receipts) = Three Percent (3%) plus In excess of P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); Tax Code E – Article K, Section 60, Local Revenue Code of 2022 (Page 33); Tax Code F – Seventy-Five Percent (75%) of One Percent (1%) of the gross receipts; Tax Code G – Seventy-Five Pesos (P75.00) per peddler annually; Tax Code H – Two Percent (2%) of One Percent (1%) of the gross receipts; Tax Code I – Article K, Section 60, Local Revenue Code of 2022 (Page 34-35); Tax Code J – Article K, Section 60, Local Revenue Code of 2022 (Page 35-36); Tax Code K – Twenty Percent (20%) of the gross receipts from general admission fees; Tax Code L – One Percent (1%) of the gross receipts from general admission fees; Tax Code M – Five Hundred Pesos (P500.00) per day; Tax Code N – Article N, Section 68, Local Revenue Code of 2022 (Page 37); Tax Code O – Not More than Ten Percent (10%) of the fair market value in the locality per cu.m. of sand, gravel and other quarry resources. Penalties apply after the quarterly deadline and interest applies after the tax is due. Penalty: Principal x Twenty-Five Percent (25%). Interest: (Principal + Penalty) x (Two Percent (2%) / 30 days) x (number of days with interest). · Processing Time: 1 day · SAO, Adm. Asst. VI

No action required from the client at this step.

Agency Action

1. 1.Issue Official Receipt (AF No. 56)

   Fee: The business taxes due follow Tax Ordinance No. 2022-01: Tax Code A – Article K, Section 60, Local Revenue Code of 2022 (Page 29); Tax Code B – Article K, Section 60, Local Revenue Code of 2022 (Page 29-30); Tax Code C-A – Article K, Section 60, Local Revenue Code of 2022 (Page 31); Tax Code C-B – Article K, Section 60, Local Revenue Code of 2022 (Page 31-32); Tax Code C-D – Not to Exceed P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); More than P400,000.00: First P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%) plus In excess of P400,000.00 (Gross Receipts) = Seventy-Five Hundredths Percent (0.75%); Tax Code D – Not to Exceed P400,000.00 (Gross Receipts) = Three Percent (3%); More than P400,000.00: First P400,000.00 (Gross Receipts) = Three Percent (3%) plus In excess of P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); Tax Code E – Article K, Section 60, Local Revenue Code of 2022 (Page 33); Tax Code F – Seventy-Five Percent (75%) of One Percent (1%) of the gross receipts; Tax Code G – Seventy-Five Pesos (P75.00) per peddler annually; Tax Code H – Two Percent (2%) of One Percent (1%) of the gross receipts; Tax Code I – Article K, Section 60, Local Revenue Code of 2022 (Page 34-35); Tax Code J – Article K, Section 60, Local Revenue Code of 2022 (Page 35-36); Tax Code K – Twenty Percent (20%) of the gross receipts from general admission fees; Tax Code L – One Percent (1%) of the gross receipts from general admission fees; Tax Code M – Five Hundred Pesos (P500.00) per day; Tax Code N – Article N, Section 68, Local Revenue Code of 2022 (Page 37); Tax Code O – Not More than Ten Percent (10%) of the fair market value in the locality per cu.m. of sand, gravel and other quarry resources. Penalties apply after the quarterly deadline and interest applies after the tax is due. Penalty: Principal x Twenty-Five Percent (25%). Interest: (Principal + Penalty) x (Two Percent (2%) / 30 days) x (number of days with interest). · Processing Time: 5 minutes per official receipt · BOSS: RCC II

2. 2.Email the scanned official receipts to the client and send original receipts via registered mail or courier. (Clients may also opt to pick up official receipts at the City Treasurer's Office)

   Fee: The business taxes due follow Tax Ordinance No. 2022-01: Tax Code A – Article K, Section 60, Local Revenue Code of 2022 (Page 29); Tax Code B – Article K, Section 60, Local Revenue Code of 2022 (Page 29-30); Tax Code C-A – Article K, Section 60, Local Revenue Code of 2022 (Page 31); Tax Code C-B – Article K, Section 60, Local Revenue Code of 2022 (Page 31-32); Tax Code C-D – Not to Exceed P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); More than P400,000.00: First P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%) plus In excess of P400,000.00 (Gross Receipts) = Seventy-Five Hundredths Percent (0.75%); Tax Code D – Not to Exceed P400,000.00 (Gross Receipts) = Three Percent (3%); More than P400,000.00: First P400,000.00 (Gross Receipts) = Three Percent (3%) plus In excess of P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); Tax Code E – Article K, Section 60, Local Revenue Code of 2022 (Page 33); Tax Code F – Seventy-Five Percent (75%) of One Percent (1%) of the gross receipts; Tax Code G – Seventy-Five Pesos (P75.00) per peddler annually; Tax Code H – Two Percent (2%) of One Percent (1%) of the gross receipts; Tax Code I – Article K, Section 60, Local Revenue Code of 2022 (Page 34-35); Tax Code J – Article K, Section 60, Local Revenue Code of 2022 (Page 35-36); Tax Code K – Twenty Percent (20%) of the gross receipts from general admission fees; Tax Code L – One Percent (1%) of the gross receipts from general admission fees; Tax Code M – Five Hundred Pesos (P500.00) per day; Tax Code N – Article N, Section 68, Local Revenue Code of 2022 (Page 37); Tax Code O – Not More than Ten Percent (10%) of the fair market value in the locality per cu.m. of sand, gravel and other quarry resources. Penalties apply after the quarterly deadline and interest applies after the tax is due. Penalty: Principal x Twenty-Five Percent (25%). Interest: (Principal + Penalty) x (Two Percent (2%) / 30 days) x (number of days with interest). · Processing Time: 1 day · SAO, RCC II

Log in to https://elgu-city-of-alaminos-pangasinan.e.gov.ph/ or Register to eGov.PH, click the LGU and choose Electronic Government Unit (eLGU) System from the List of Services, go to City of Alaminos Services and click Business Permit and License Application (BPLS), create a transaction and proceed (Note: client needs to pre-register the business to proceed with application). Fill out the needed information, upload necessary documents and submit.

Agency Action

1. Staff from BPLO will evaluate the client's information and requirements and endorse the application to concerned offices (City Health Office, City Engineering Office-Zoning, BFP).

   Fee: None · Processing Time: 15 minutes · Business Permit and Licensing Office Staff

No action required from the client at this step.

Agency Action

1. 1.City Treasurer or authorized representative will review the uploaded documents (BIR Income Tax Return, Sworn Statement of Gross Receipts, Audited Financial Statement) for the assessment of business tax.

   Fee: None · Processing Time: 90 minutes · City Treasurer, Assistant City Treasurer, Supervising Adm. Officer, Administrative Assistant VI

2. 2.City Treasurer or authorized representative will approve/reject the application and, in case approved, authorized representative will tag For Payment to notify the client that the application is ready for payment. (Note: The client needs to resubmit additional requirements if the application is rejected.) Mode of Payment — Annually: on or before January 20 of the current year. Semi-Annual: on or before January 20 and July 20 of the current year. Quarterly: on or before January 20, April 20, July 20 and October 20 of the current year.

   Fee: The business taxes due follow Tax Ordinance No. 2022-01: Tax Code A – Article K, Section 60, Local Revenue Code of 2022 (Page 29); Tax Code B – Article K, Section 60, Local Revenue Code of 2022 (Page 29-30); Tax Code C-A – Article K, Section 60, Local Revenue Code of 2022 (Page 31); Tax Code C-B – Article K, Section 60, Local Revenue Code of 2022 (Page 31-32); Tax Code C-D – Not to Exceed P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); More than P400,000.00: First P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%) plus In excess of P400,000.00 (Gross Receipts) = Seventy-Five Hundredths Percent (0.75%); Tax Code D – Not to Exceed P400,000.00 (Gross Receipts) = Three Percent (3%); More than P400,000.00: First P400,000.00 (Gross Receipts) = Three Percent (3%) plus In excess of P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); Tax Code E – Article K, Section 60, Local Revenue Code of 2022 (Page 33); Tax Code F – Seventy-Five Percent (75%) of One Percent (1%) of the gross receipts; Tax Code G – Seventy-Five Pesos (P75.00) per peddler annually; Tax Code H – Two Percent (2%) of One Percent (1%) of the gross receipts; Tax Code I – Article K, Section 60, Local Revenue Code of 2022 (Page 34-35); Tax Code J – Article K, Section 60, Local Revenue Code of 2022 (Page 35-36); Tax Code K – Twenty Percent (20%) of the gross receipts from general admission fees; Tax Code L – One Percent (1%) of the gross receipts from general admission fees; Tax Code M – Five Hundred Pesos (P500.00) per day; Tax Code N – Article N, Section 68, Local Revenue Code of 2022 (Page 37); Tax Code O – Not More than Ten Percent (10%) of the fair market value in the locality per cu.m. of sand, gravel and other quarry resources. Penalties apply after the quarterly deadline and interest applies after the tax is due. Penalty: Principal x Twenty-Five Percent (25%). Interest: (Principal + Penalty) x (Two Percent (2%) / 30 days) x (number of days with interest). · Processing Time: 20 minutes · City Treasurer, Assistant City Treasurer, Supervising Adm. Officer, Administrative Assistant VI

The client will generate a QR code through QR Ph to proceed for payment. (Online banking, e-wallets, pay at the counter)

Agency Action

1. Authorized representative will verify and confirm the payment.

   Fee: None · Processing Time: 20 minutes · City Treasurer, Assistant City Treasurer, Supervising Adm. Officer, Administrative Assistant VI

For Online Payment: Inter Bank Transfer (IBT) or Inter Bank Deposit. Client deposit the exact amount from the SOA sent by the CTO at any Land Bank Branch or via online Banking. Clients emails or send via messenger (Official FB Page) the image (picture, scanned copy) of the teller-validated deposit slip.

Agency Action

1. Staff receives and prints the emailed validated deposit slip and submit to the Liquidating Officer for validation from the bank

   Fee: The business taxes due follow Tax Ordinance No. 2022-01: Tax Code A – Article K, Section 60, Local Revenue Code of 2022 (Page 29); Tax Code B – Article K, Section 60, Local Revenue Code of 2022 (Page 29-30); Tax Code C-A – Article K, Section 60, Local Revenue Code of 2022 (Page 31); Tax Code C-B – Article K, Section 60, Local Revenue Code of 2022 (Page 31-32); Tax Code C-D – Not to Exceed P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); More than P400,000.00: First P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%) plus In excess of P400,000.00 (Gross Receipts) = Seventy-Five Hundredths Percent (0.75%); Tax Code D – Not to Exceed P400,000.00 (Gross Receipts) = Three Percent (3%); More than P400,000.00: First P400,000.00 (Gross Receipts) = Three Percent (3%) plus In excess of P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); Tax Code E – Article K, Section 60, Local Revenue Code of 2022 (Page 33); Tax Code F – Seventy-Five Percent (75%) of One Percent (1%) of the gross receipts; Tax Code G – Seventy-Five Pesos (P75.00) per peddler annually; Tax Code H – Two Percent (2%) of One Percent (1%) of the gross receipts; Tax Code I – Article K, Section 60, Local Revenue Code of 2022 (Page 34-35); Tax Code J – Article K, Section 60, Local Revenue Code of 2022 (Page 35-36); Tax Code K – Twenty Percent (20%) of the gross receipts from general admission fees; Tax Code L – One Percent (1%) of the gross receipts from general admission fees; Tax Code M – Five Hundred Pesos (P500.00) per day; Tax Code N – Article N, Section 68, Local Revenue Code of 2022 (Page 37); Tax Code O – Not More than Ten Percent (10%) of the fair market value in the locality per cu.m. of sand, gravel and other quarry resources. Penalties apply after the quarterly deadline and interest applies after the tax is due. Penalty: Principal x Twenty-Five Percent (25%). Interest: (Principal + Penalty) x (Two Percent (2%) / 30 days) x (number of days with interest). · Processing Time: 1 day · SAO, Adm. Asst. VI

No action required from the client at this step.

Agency Action

1. 1.Issue Official Receipt (AF No. 51)

   Fee: The business taxes due follow Tax Ordinance No. 2022-01: Tax Code A – Article K, Section 60, Local Revenue Code of 2022 (Page 29); Tax Code B – Article K, Section 60, Local Revenue Code of 2022 (Page 29-30); Tax Code C-A – Article K, Section 60, Local Revenue Code of 2022 (Page 31); Tax Code C-B – Article K, Section 60, Local Revenue Code of 2022 (Page 31-32); Tax Code C-D – Not to Exceed P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); More than P400,000.00: First P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%) plus In excess of P400,000.00 (Gross Receipts) = Seventy-Five Hundredths Percent (0.75%); Tax Code D – Not to Exceed P400,000.00 (Gross Receipts) = Three Percent (3%); More than P400,000.00: First P400,000.00 (Gross Receipts) = Three Percent (3%) plus In excess of P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); Tax Code E – Article K, Section 60, Local Revenue Code of 2022 (Page 33); Tax Code F – Seventy-Five Percent (75%) of One Percent (1%) of the gross receipts; Tax Code G – Seventy-Five Pesos (P75.00) per peddler annually; Tax Code H – Two Percent (2%) of One Percent (1%) of the gross receipts; Tax Code I – Article K, Section 60, Local Revenue Code of 2022 (Page 34-35); Tax Code J – Article K, Section 60, Local Revenue Code of 2022 (Page 35-36); Tax Code K – Twenty Percent (20%) of the gross receipts from general admission fees; Tax Code L – One Percent (1%) of the gross receipts from general admission fees; Tax Code M – Five Hundred Pesos (P500.00) per day; Tax Code N – Article N, Section 68, Local Revenue Code of 2022 (Page 37); Tax Code O – Not More than Ten Percent (10%) of the fair market value in the locality per cu.m. of sand, gravel and other quarry resources. Penalties apply after the quarterly deadline and interest applies after the tax is due. Penalty: Principal x Twenty-Five Percent (25%). Interest: (Principal + Penalty) x (Two Percent (2%) / 30 days) x (number of days with interest). · Processing Time: 5 minutes per official receipt · BOSS: RCC II

2. 2.Email the scanned official receipts to the client and send original receipts via registered mail or courier. (Clients may also opt to pick up official receipts at the City Treasurer's Office)

   Fee: The business taxes due follow Tax Ordinance No. 2022-01: Tax Code A – Article K, Section 60, Local Revenue Code of 2022 (Page 29); Tax Code B – Article K, Section 60, Local Revenue Code of 2022 (Page 29-30); Tax Code C-A – Article K, Section 60, Local Revenue Code of 2022 (Page 31); Tax Code C-B – Article K, Section 60, Local Revenue Code of 2022 (Page 31-32); Tax Code C-D – Not to Exceed P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); More than P400,000.00: First P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%) plus In excess of P400,000.00 (Gross Receipts) = Seventy-Five Hundredths Percent (0.75%); Tax Code D – Not to Exceed P400,000.00 (Gross Receipts) = Three Percent (3%); More than P400,000.00: First P400,000.00 (Gross Receipts) = Three Percent (3%) plus In excess of P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); Tax Code E – Article K, Section 60, Local Revenue Code of 2022 (Page 33); Tax Code F – Seventy-Five Percent (75%) of One Percent (1%) of the gross receipts; Tax Code G – Seventy-Five Pesos (P75.00) per peddler annually; Tax Code H – Two Percent (2%) of One Percent (1%) of the gross receipts; Tax Code I – Article K, Section 60, Local Revenue Code of 2022 (Page 34-35); Tax Code J – Article K, Section 60, Local Revenue Code of 2022 (Page 35-36); Tax Code K – Twenty Percent (20%) of the gross receipts from general admission fees; Tax Code L – One Percent (1%) of the gross receipts from general admission fees; Tax Code M – Five Hundred Pesos (P500.00) per day; Tax Code N – Article N, Section 68, Local Revenue Code of 2022 (Page 37); Tax Code O – Not More than Ten Percent (10%) of the fair market value in the locality per cu.m. of sand, gravel and other quarry resources. Penalties apply after the quarterly deadline and interest applies after the tax is due. Penalty: Principal x Twenty-Five Percent (25%). Interest: (Principal + Penalty) x (Two Percent (2%) / 30 days) x (number of days with interest). · Processing Time: 1 day · SAO, RCC II

For LinkBiz Portal Payments: Client opens the link https://www.lbp-eservices.com/egps/portal/Merchants.jsp and follows all the instructions required by the system

Agency Action

1. Staff monitor / check the LinkBiz Portal Account of the city, print all payments made by clients and submit to the Liquidating Officer for validation from the bank

   Fee: The business taxes due follow Tax Ordinance No. 2022-01: Tax Code A – Article K, Section 60, Local Revenue Code of 2022 (Page 29); Tax Code B – Article K, Section 60, Local Revenue Code of 2022 (Page 29-30); Tax Code C-A – Article K, Section 60, Local Revenue Code of 2022 (Page 31); Tax Code C-B – Article K, Section 60, Local Revenue Code of 2022 (Page 31-32); Tax Code C-D – Not to Exceed P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); More than P400,000.00: First P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%) plus In excess of P400,000.00 (Gross Receipts) = Seventy-Five Hundredths Percent (0.75%); Tax Code D – Not to Exceed P400,000.00 (Gross Receipts) = Three Percent (3%); More than P400,000.00: First P400,000.00 (Gross Receipts) = Three Percent (3%) plus In excess of P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); Tax Code E – Article K, Section 60, Local Revenue Code of 2022 (Page 33); Tax Code F – Seventy-Five Percent (75%) of One Percent (1%) of the gross receipts; Tax Code G – Seventy-Five Pesos (P75.00) per peddler annually; Tax Code H – Two Percent (2%) of One Percent (1%) of the gross receipts; Tax Code I – Article K, Section 60, Local Revenue Code of 2022 (Page 34-35); Tax Code J – Article K, Section 60, Local Revenue Code of 2022 (Page 35-36); Tax Code K – Twenty Percent (20%) of the gross receipts from general admission fees; Tax Code L – One Percent (1%) of the gross receipts from general admission fees; Tax Code M – Five Hundred Pesos (P500.00) per day; Tax Code N – Article N, Section 68, Local Revenue Code of 2022 (Page 37); Tax Code O – Not More than Ten Percent (10%) of the fair market value in the locality per cu.m. of sand, gravel and other quarry resources. Penalties apply after the quarterly deadline and interest applies after the tax is due. Penalty: Principal x Twenty-Five Percent (25%). Interest: (Principal + Penalty) x (Two Percent (2%) / 30 days) x (number of days with interest). · Processing Time: 1 day · SAO, Adm. Asst. VI

No action required from the client at this step.

Agency Action

1. 1.Issue Official Receipt (AF No. 56)

   Fee: The business taxes due follow Tax Ordinance No. 2022-01: Tax Code A – Article K, Section 60, Local Revenue Code of 2022 (Page 29); Tax Code B – Article K, Section 60, Local Revenue Code of 2022 (Page 29-30); Tax Code C-A – Article K, Section 60, Local Revenue Code of 2022 (Page 31); Tax Code C-B – Article K, Section 60, Local Revenue Code of 2022 (Page 31-32); Tax Code C-D – Not to Exceed P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); More than P400,000.00: First P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%) plus In excess of P400,000.00 (Gross Receipts) = Seventy-Five Hundredths Percent (0.75%); Tax Code D – Not to Exceed P400,000.00 (Gross Receipts) = Three Percent (3%); More than P400,000.00: First P400,000.00 (Gross Receipts) = Three Percent (3%) plus In excess of P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); Tax Code E – Article K, Section 60, Local Revenue Code of 2022 (Page 33); Tax Code F – Seventy-Five Percent (75%) of One Percent (1%) of the gross receipts; Tax Code G – Seventy-Five Pesos (P75.00) per peddler annually; Tax Code H – Two Percent (2%) of One Percent (1%) of the gross receipts; Tax Code I – Article K, Section 60, Local Revenue Code of 2022 (Page 34-35); Tax Code J – Article K, Section 60, Local Revenue Code of 2022 (Page 35-36); Tax Code K – Twenty Percent (20%) of the gross receipts from general admission fees; Tax Code L – One Percent (1%) of the gross receipts from general admission fees; Tax Code M – Five Hundred Pesos (P500.00) per day; Tax Code N – Article N, Section 68, Local Revenue Code of 2022 (Page 37); Tax Code O – Not More than Ten Percent (10%) of the fair market value in the locality per cu.m. of sand, gravel and other quarry resources. Penalties apply after the quarterly deadline and interest applies after the tax is due. Penalty: Principal x Twenty-Five Percent (25%). Interest: (Principal + Penalty) x (Two Percent (2%) / 30 days) x (number of days with interest). · Processing Time: 5 minutes per official receipt · BOSS: RCC II

2. 2.Email the scanned official receipts to the client and send original receipts via registered mail or courier. (Clients may also opt to pick up official receipts at the City Treasurer's Office)

   Fee: The business taxes due follow Tax Ordinance No. 2022-01: Tax Code A – Article K, Section 60, Local Revenue Code of 2022 (Page 29); Tax Code B – Article K, Section 60, Local Revenue Code of 2022 (Page 29-30); Tax Code C-A – Article K, Section 60, Local Revenue Code of 2022 (Page 31); Tax Code C-B – Article K, Section 60, Local Revenue Code of 2022 (Page 31-32); Tax Code C-D – Not to Exceed P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); More than P400,000.00: First P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%) plus In excess of P400,000.00 (Gross Receipts) = Seventy-Five Hundredths Percent (0.75%); Tax Code D – Not to Exceed P400,000.00 (Gross Receipts) = Three Percent (3%); More than P400,000.00: First P400,000.00 (Gross Receipts) = Three Percent (3%) plus In excess of P400,000.00 (Gross Receipts) = One and One-Half Percent (1.5%); Tax Code E – Article K, Section 60, Local Revenue Code of 2022 (Page 33); Tax Code F – Seventy-Five Percent (75%) of One Percent (1%) of the gross receipts; Tax Code G – Seventy-Five Pesos (P75.00) per peddler annually; Tax Code H – Two Percent (2%) of One Percent (1%) of the gross receipts; Tax Code I – Article K, Section 60, Local Revenue Code of 2022 (Page 34-35); Tax Code J – Article K, Section 60, Local Revenue Code of 2022 (Page 35-36); Tax Code K – Twenty Percent (20%) of the gross receipts from general admission fees; Tax Code L – One Percent (1%) of the gross receipts from general admission fees; Tax Code M – Five Hundred Pesos (P500.00) per day; Tax Code N – Article N, Section 68, Local Revenue Code of 2022 (Page 37); Tax Code O – Not More than Ten Percent (10%) of the fair market value in the locality per cu.m. of sand, gravel and other quarry resources. Penalties apply after the quarterly deadline and interest applies after the tax is due. Penalty: Principal x Twenty-Five Percent (25%). Interest: (Principal + Penalty) x (Two Percent (2%) / 30 days) x (number of days with interest). · Processing Time: 1 day · SAO, RCC II