Collection of Real Property Tax

Client requests for payment of real property taxes

Agency Action

1. Staff reviews the Statement of Account, Tax Declaration, Old Receipts (AF 56) or Tax Declaration Number from the client and verify the record of the taxpayers from the Land Tax System (LTS) or from the Real Property Tax Account Register (RPTAR) if the subject property is delinquent or not.

   Fee: None · Processing Time: 5 minutes · Window 9 – LRCO I, Window 11 – RCC III, Window 12 – RCC I, Land Tax Section – LRCO IV, LRCO III

No action required from the client at this step.

Agency Action

1. Inform the client the amount of tax due and provide the option for payment. Schedule of Payment — Q1: Jan. 2 - Mar. 31; Q2: Apr. 1 - June 30; Q3: July 1 - Sept. 30; Q4: Oct. 1 - Dec. 31.

   Fee: None · Processing Time: 5 minutes · Window 9 – LRCO I, Window 11 – RCC III, Window 12 – RCC I, Land Tax Section – LRCO IV, LRCO III

Client request for SOA via Email or Facebook Official Page

Agency Action

1. Email receiving staff ask in-charge to prepare the SOA and email back the client the prepared SOA together with the instructions for online payment and Linkbiz Portal.

   Fee: None · Processing Time: 30 minutes · SAO, LRCO IV, LCRO III, Adm. Asst. II

Payment of Required Taxes (For Walk-In Clients)

Agency Action

1. Receives the required payment, and issue Official Receipt (AF Form No. 56)

   Fee: Tax Due (current, on-time payment): Assessed Value x One Percent (1%) x 2 (Basic & SEF) + ICT Fee (P25.00). (Delinquent): Assessed Value x One Percent (1%) x 2 (Basic & SEF) + Interests + ICT Fee (P25.00). (Advance Payment / Prompt Payment): RPT payments made before the 1st of January of the succeeding year shall be entitled to a twenty percent (20%) discount. LinkBiz Portal early-payment rate: RPT payments made on or before the 31st of March of the current year shall be entitled to a fifteen percent (15%) discount: Assessed Value x One Percent (1%) x 2 (Basic & SEF) less Fifteen Percent (15%) + ICT Fee (P25.00). Interest: two percent (2%) per month on the unpaid amount. · Processing Time: 5 minutes per receipt · Window 9 – LRCO I, Window 11 – RCC III, Window 12 – RCC I, Land Tax Section – LRCO IV, LRCO III

Client deposit the exact amount from the SOA sent by the CTO at any Land Bank Branch or via online Banking.

Agency Action

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

   Fee: Tax Due (current, on-time payment): Assessed Value x One Percent (1%) x 2 (Basic & SEF) + ICT Fee (P25.00). (Delinquent): Assessed Value x One Percent (1%) x 2 (Basic & SEF) + Interests + ICT Fee (P25.00). (Advance Payment / Prompt Payment): RPT payments made before the 1st of January of the succeeding year shall be entitled to a twenty percent (20%) discount. LinkBiz Portal early-payment rate: RPT payments made on or before the 31st of March of the current year shall be entitled to a fifteen percent (15%) discount: Assessed Value x One Percent (1%) x 2 (Basic & SEF) less Fifteen Percent (15%) + ICT Fee (P25.00). Interest: two percent (2%) per month on the unpaid amount. · Processing Time: 1 day · SAO, Adm. Asst. VI, Ticket Checker

No action required from the client at this step.

Agency Action

1. Issue Official Receipt (AF No. 56)

   Fee: Tax Due (current, on-time payment): Assessed Value x One Percent (1%) x 2 (Basic & SEF) + ICT Fee (P25.00). (Delinquent): Assessed Value x One Percent (1%) x 2 (Basic & SEF) + Interests + ICT Fee (P25.00). (Advance Payment / Prompt Payment): RPT payments made before the 1st of January of the succeeding year shall be entitled to a twenty percent (20%) discount. LinkBiz Portal early-payment rate: RPT payments made on or before the 31st of March of the current year shall be entitled to a fifteen percent (15%) discount: Assessed Value x One Percent (1%) x 2 (Basic & SEF) less Fifteen Percent (15%) + ICT Fee (P25.00). Interest: two percent (2%) per month on the unpaid amount. · Processing Time: 5 minutes per official receipt · Window 9 – RCC III, Window 11 – RCC III, Window 12 – RCC II, Land Tax Section – LRCO IV, LRCO III, Adm. Aide

Clients emails or send via messenger (Official FB Page) the image (picture, scanned copy) of the teller-validated deposit slip

Agency Action

1. 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: Tax Due (current, on-time payment): Assessed Value x One Percent (1%) x 2 (Basic & SEF) + ICT Fee (P25.00). (Delinquent): Assessed Value x One Percent (1%) x 2 (Basic & SEF) + Interests + ICT Fee (P25.00). (Advance Payment / Prompt Payment): RPT payments made before the 1st of January of the succeeding year shall be entitled to a twenty percent (20%) discount. LinkBiz Portal early-payment rate: RPT payments made on or before the 31st of March of the current year shall be entitled to a fifteen percent (15%) discount: Assessed Value x One Percent (1%) x 2 (Basic & SEF) less Fifteen Percent (15%) + ICT Fee (P25.00). Interest: two percent (2%) per month on the unpaid amount. · Processing Time: 1 day · SAO, Adm. Asst. VI

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: Tax Due (current, on-time payment): Assessed Value x One Percent (1%) x 2 (Basic & SEF) + ICT Fee (P25.00). (Delinquent): Assessed Value x One Percent (1%) x 2 (Basic & SEF) + Interests + ICT Fee (P25.00). (Advance Payment / Prompt Payment): RPT payments made before the 1st of January of the succeeding year shall be entitled to a twenty percent (20%) discount. LinkBiz Portal early-payment rate: RPT payments made on or before the 31st of March of the current year shall be entitled to a fifteen percent (15%) discount: Assessed Value x One Percent (1%) x 2 (Basic & SEF) less Fifteen Percent (15%) + ICT Fee (P25.00). Interest: two percent (2%) per month on the unpaid amount. · 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: Tax Due (current, on-time payment): Assessed Value x One Percent (1%) x 2 (Basic & SEF) + ICT Fee (P25.00). (Delinquent): Assessed Value x One Percent (1%) x 2 (Basic & SEF) + Interests + ICT Fee (P25.00). (Advance Payment / Prompt Payment): RPT payments made before the 1st of January of the succeeding year shall be entitled to a twenty percent (20%) discount. LinkBiz Portal early-payment rate: RPT payments made on or before the 31st of March of the current year shall be entitled to a fifteen percent (15%) discount: Assessed Value x One Percent (1%) x 2 (Basic & SEF) less Fifteen Percent (15%) + ICT Fee (P25.00). Interest: two percent (2%) per month on the unpaid amount. · Processing Time: 5 minutes per receipt · Window 9 – RCC III, Window 11 – RCC III, Window 12 – RCC II, Land Tax Section – LRCO IV, LRCO III, Adm. Aide

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: Tax Due (current, on-time payment): Assessed Value x One Percent (1%) x 2 (Basic & SEF) + ICT Fee (P25.00). (Delinquent): Assessed Value x One Percent (1%) x 2 (Basic & SEF) + Interests + ICT Fee (P25.00). (Advance Payment / Prompt Payment): RPT payments made before the 1st of January of the succeeding year shall be entitled to a twenty percent (20%) discount. LinkBiz Portal early-payment rate: RPT payments made on or before the 31st of March of the current year shall be entitled to a fifteen percent (15%) discount: Assessed Value x One Percent (1%) x 2 (Basic & SEF) less Fifteen Percent (15%) + ICT Fee (P25.00). Interest: two percent (2%) per month on the unpaid amount. · Processing Time: 1 day · SAO, Adm. Asst. VI