QUEZON CITY GOVERNMENT

CITY TREASURER’S OFFICE

CITIZEN’S CHARTER

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 I. Mandate

The existence of the City Treasurer’s Office in a local government unit is based on
the provisions of Book II, Section 470 of Republic Act No. 7160 otherwise known as
the Local Government Code of 1991. Its main objective is to oversee the effective
conduct of local treasury operations by adopting various procedures relative to the
performance of local tax revenue collection, custody and disbursement of local
government financial resources. Thus, the three main areas of the treasury
management specifically concern revenue intake, financial safe-keeping and
releasing of local government funds.

II. Vision

The City Treasurer’s Office is committed to effectively meet the target collection
yearly thru innovative strategies and methods in Financial Management and
continually improve the Quality Management System to ensure taxpayers
satisfaction.

III. Mission

In pursuit of the mnemonics, “ADVOCATE” which stands for:

Advance the cause of the Quezon City Government to serve the people;
Develop organizational capacity to improve performance;
Venture into innovative strategies in financial management;
Organize further the Treasury to promote professionalism and specialization;
Complement the efforts of the local government to provide infrastructure and basic
services;
Assist other Local Government Units through technical assistance;
Translate the City’s plans and programs for economic growth and self- reliance;
Empower the Local Treasury through sound fiscal policy and effective financial
management.

IV. Service Pledge

We commit to:

 Perform our duties and responsibilities with utmost integrity, competence and
dedication in order to serve and to meet taxpayers satisfaction
 Pursue our goals objectively to attain office efficiency and meet the target
collection to better serve our constituents
 Attend to all taxpayers or requesting parties who are within the premises of
the Office prior to the end of official working hours and during lunch break

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 LIST OF SERVICES
Central /Main Office
External Services
Payment of Transfer’s Tax 4
Payment of Contractor’s Tax 6
Property Transfer Application Program (PTAP) 7
Evaluation of Business Tax 9
Assessment of Business Tax 11
Collection of Business Tax 12
Examination of Books of Accounts 13
Issuance of Community Tax Certificate (Individual) 15
Issuance of Community Tax Certificate (Corporation) 17
Payment of Miscellaneous Taxes and Fees 20
Collection of Market Business Tax and other fees 26
Sealing of Weights and Measures 28
Market Raid 31
Collection of Amusement Tax 32
Application of Business Retirement Certificate 34
Issuance of Real Property Tax Clearance 37
Assessment and Billing of Real Property Tax 38
Collection of Real Property Tax 41
Issuance of Accountable Forms 42
Remittance of Cash Collection 44
Securing Certificate of Employment 45
Receiving of Incoming and Outgoing Correspondence 46

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PAYMENT OF TRANSFER TAX

The Quezon City may impose tax on sale, donation or any mode of transferring
ownership or title of real property at the rate of not be more than Seventy-Five percent
(75%) of one percent (1%) of the total consideration involved in the acquisition of the
property, or of the fair market/ zonal valuation value in case the monetary consideration
involved in the transfer is not substantial, whichever is higher. (Sec.135 (a)LGC)

Office or Division: Taxes and Fees Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City taxpayers engaging in Business, profession and/or
transaction (Seller, Buyer, Heirs, Donor and Donee of Real
Property)
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Transferred property/ies Information Counter 5
slip
2.Legal Instrument (Deed of Sale Legal Counsel
/Donation/ Conveyance/Extra-judicial
settlement of estate of property)
3.Tax Declaration of Property City Assessor’s Office
4.Certification of Real Property Tax Real Estate Division
Payment (City Treasurer’s Office)
5.Title Register of Deeds
6. Certification Authorizing Registration BIR
(C.A.R) or payment of Capital Gains Tax,
Documentary stamp tax, estate tax
7.Representative: Special Power of Owner or client being represented
Attorney (SPA), authorization letter with
photocopy of government issued ID
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1.Present the duly 1. Evaluate the Assessment 2 hours Assessment
accomplished form completeness of Transfer Officer
(Transferred of filled-up form tax based on Taxes and Fees
Property/ies and the the ff: Division
Information slip) and submitted -the locality
the required documents of the
documents to Counter 1.1 Compute property to
1, 2, 9-14 for and issues tax be
assessment and bill transferred
verification -Area of the
2. Receive tax bill and 2. Validate tax property 5 minutes Local Revenue
pay the required bill and issue -Zonal /Fair Collection
amount at Counter 3 or Official Receipt market Officer
4 value/ Taxes and Fees
*Make sure to secure consideration Division
Official receipts that whichever is
will be issued upon higher
payment
3. Receive claim stub 3. Issue claim Php 100.00 4 hours Assessment
at Counter 5 specifying stub and for Officer
the releasing date of process the certification
the Certification of requested

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Transfer Tax certification Asst. Chief
*AM Transaction 3.1 Prepare Taxes and Fees
(8-10 am) certification for Division
Release within the day approval of the
PM Transaction City Treasurer City Treasurer
Release on the or his duly
following day authorized
signatory

4. Return to the Taxes 4. Release the 5 minutes Releasing Clerk

and Fees Division. Certificate of Taxes and Fees
Present the claim stub Transfer Tax Division
at Counter 5. Receive with security
the Certificate of seal at Counter
Transfer Tax 5
Total 6 hours and 10
minutes
Certified True Copy/Re –Printing of Certification of Payment of Transfer Tax
1.Accomplish the 1.Accept 5 minutes Assessment
(Unified request form) accomplished Officer
at Counter 5 and form and issue
accept order of order of
payment payment
2.Pay the required fee 2.Accept 5 minutes Local Revenue
at Counter 3 or 4 payment and Collection
issue official Officer
receipt
3. Present Official 3.Process and 10 minutes Releasing Clerk
receipt at Counter 5 release the Taxes and Fees
and wait for the release requested Division
of your requested certified true
certified true copy copy
Total 20 minutes
Note: Application with complete documentary requirements filed from 8:00 am to 10:00 am,
Certification will be released within the day. However, application filed beyond 10:00
am, certification will be released on the following day.
Transfer Tax transaction period depends on the nature or case of transaction
provided. For 10-20 transactions, it takes 2 days processing period

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PAYMENT OF CONTRACTORS TAX

Pre-requisite for release of Building Permit

Office or Division: Taxes and Fees Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: Project owner (Corporation and Individual)
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Order of payment Dept. Building Official
2.Original Bill of Materials Contractor
(signed by license Engineer/Architect)
3.Locational Clearance City Planning Department

CLIENT STEPS AGENCY FEES TO PROCESSING PERSON

ACTION BE PAID TIME RESPONSIBLE
1.Submit complete 1. Accept and As stated 20 minutes Assessment
requirements at evaluate in the Officer
Counter 1,2, 9-14 for complete Order of Taxes and Fees
evaluation documentary payment Division
requirements
1.1 Compute
and issue tax bill
2. Receive tax bill and 2.Validate tax 5 minutes Local Revenue
proceed to Counter 3 bill and issue Collection
or 4 for payment official receipt Officer
2.1 Receive official Taxes and Fees
receipt as proof of Division
payment and return to
Dept. of Building
Official
Total 25 minutes

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PROPERTY TRANSFER APPLICATION PROGRAM (PTAP)

Single Window transaction for processing incoming taxpayers dealing with

registering their property in Quezon City

Office or Division: Taxes and Fees Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All QC Real Property owner

CHECKLIST OF REQUIREMENTS WHERE TO SECURE

1.Unified Request Form City Treasurer’s Office
2.Notarized Transfer documents/Deed of Property Owner
Sale, Deed of Conveyance, Donation
3.Transfer Certificate of Title, Register of Deeds
Condominium Certificate of Title (certified
copy)
4.Latest Real Property Tax official receipt City Treasurer’s Office
or photocopy
5.Tax Declaration City Assessor’s Office
6.For Representative: Authorization letter Owner or client being represented
and valid Government Issued ID
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1.Taxpayer accomplish 1.Check and As stated 5 minutes Assessment
Unified request form evaluate to in the Officer
and submit complete confirm the order of City Treasurer’s
requirements at completeness of payment Office
Counter 1or 2 and wait the submitted
for the issuance of documents
order of payment 1.1 Validate the
record requested
including the
Real Property
Tax payment, if
valid for
certification, print
application
If not, return to
client for
compliance
1.2 Compute for
transfer tax
2.Accept order of 2.Receive order 5 minutes Collector
payment and pay the of payment and
required amount at the issue official
Counter 3 or 4 receipt
3. Upon payment of 3. Issue claim 4 hours
necessary fees, stub
receive claim stub for 3.1 tag
the release of application for
requested forms processing
(specified date City Treasurer’s Assessment
indicated) Office Officer

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 -Process the City Treasurer’s
Real Property Office
Tax Clearance

City Assessor’s
Office Clerk
representative City Assessor’s
-Process the Office
certified true
copy of tax
declaration
*processing of
certification of
“with or without
improvement”
*process of both
offices will be
done backroom
4.Return on the 4. Accept claim 5 minutes Releasing clerk
specified date, present stub and issue City Treasurer’s
the claim stub at the requested Office
Counter 1 or 2 and certification
receive the certification
Total
Note: Application with complete documentary requirements filed from 8:00 am to 10:00 am,
Certification will be released within the day. However, application filed beyond 10:00
am, certification will be released on the following day.

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EVALUATION OF BUSINESS TAX

Evaluate business documents presented to determine the correct gross receipts

of the business relative to its declaration in their tax payments. It is also way of ensuring
the proper collection of tax deficiencies as the case maybe.

Office or Division: Examination Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City Business owners or services
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Sales Declaration and Evaluation Form City Treasurer’s Office
(SDEF)
2.Current Year’s Community Tax Quezon City Treasurer’s Office
Certificate Other LGUs
3. Preceding Year’s Mayor’s/Business Business Permit and Licensing Department
Permit
4.Preceding Year’s Tax Bills and Official City Treasurer’s Office
receipts
5 Preceding Year’s Tax Bills and Official Other LGUs
receipts
6.Preceding Year’s Certified Breakdown of Business owner
Sales, if there are two or more lines of
business /2 or more branches
7.Preceding Year’s Value Added Tax BIR
Returns, Percentage Tax Returns,
whichever is applicable
8.Preceding Year’s Quarterly Income Tax BIR
Returns with proof of payment
9.Preceding Year’s Annual Income Tax BIR
Returns with complete set of Audited
Financial Statement with proof of payment
10.BIR Certificate of Registration BIR
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
Newly Registered 1.Evaluate the 10 minutes Evaluator
Business: submitted Examination
1.Present the tax bill documents and Division
issued by the Business recommend for
Permit Licensing approval
Department under 1.1 Approve the City Treasurer
BOSS with the tax bill
accomplish Simplified
Business Application
Form and other
required documents
2.Present the approved 2.Accept the Amount 10 minutes Collector
tax bill and pay the approved tax indicated Taxpayer’s
required amount bill, receive the in the Tax Payment
payment and Bill Lounge
issue official
receipt
2.1Receive the official 2.1Advise the

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receipt and proceed to taxpayer to
BPLD proceed to
BPLD
Total 20 minutes
Business operated for 1.Evaluate the 5 minutes Initial Evaluator
at least 1 year and the submitted Examination
current assessment documents and Division
period is for the 1st determine the
Quarter of the current taxable gross
year sales
1.Present
accomplished Sales 1.1Assess and 5 minutes Business
Declaration and issue printed tax Assessment
Evaluation Form bill Clerk
(SDEF) with complete
documentary
requirements
2.Receive the tax bill 2.1Review and 5 minutes Final Evaluator
and submit with SDEF verify tax bill
and complete assessment
documentary
requirements
3.Present the verified 3.1Recommend 5 minutes City Treasurer
tax bill with SDEF and the approval of
attached other the Tax Bill
documentary Authorized
requirements 3.2Approval of 5 minutes representative
the tax bill for from the City
payment Mayor’s Office
4.Present the approved 4.Accept 5 minutes Collector
tax bill for payment of approved tax bill Taxpayer’s
business tax and pay and payment for Payment
the required amount the tax Lounge
4.1 Issue official
receipt
Total 30 minutes

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ASSESSMENT OF BUSINESS TAX

Performing proper computation and billing of Business Tax prior to actual

payment

Office or Division: Taxes and Fees Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All QC taxpayers engaging in Business and professional services
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Sales Declaration and Evaluation Form Evaluator’s Area
2.Current year’s Community Tax City Treasurer’s Office/
Certificate issued in QC or other LGUs other LGUs
(If available)
3.Preceding year’s (Mayor’s Building Permit and Licensing Department
Permit/Business permit (BPLD)
4.Preceding year’s business tax bill and City Treasurer’s Office
Official Receipts
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1st Quarter 1.Accept the Depends on 10 minutes Assessment
1.Present the approved Sales the ff: Officer
Approved Sales Declaration and -line of Taxes and Fees
Declaration and Evaluation business Division
Evaluation Form and Form. -Gross Sales
other required 1.1Encode thru -Area of
documents the system all establishment
pertinent
information from
the business
permit and
compute City
Tax and
regulatory fees
2.Receive 2.Issue Assessment
computerized computerized Officer
Business tax Bill for Business Tax Taxes and Fees
approval of authorized Bill Division
signatories
Total 10 minutes
2nd-4th Quarter 1.Accept the 10 minutes Assessment
1.Present the previous previous Officer
Business tax bill and business tax bill Taxes and Fees
official receipts and check the Division
1.1Receive the Mayor’s Permit
computerized number thru
business tax bill system
1.1Print and
issue
computerized
business tax bill
Total 10 minutes

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COLLECTION OF BUSINESS TAX

Business tax payments are collected and validated through issuance of

Computerized Official Receipts

Office or Division: Cash Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City Business owners/operators
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Computerized Business Tax Bill Business Assessment Lounge
(duly approved/signed by City Treasurer
or his deputized signatory)
2. Cash/Manager’s or Cashier’s Check Business Owner
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1.Proceed to 1.Accept the As stated 10 minutes Local Revenue
Taxpayer’s Payment approved in the Collection
Lounge computerized Business Officer
1.1Present the Business Tax Tax Bill Taxpayers
approved Bill and payment Payment
Computerized 1.1Verify the Lounge
Business Tax Bill at the existence of
assigned Counter flash assessment and
on the queuing screen encode the
and pay the required amount
amount tendered
1.2Receive the *for check
computerized Business payment,
tax official receipts encode the
bank’s name,
date, amount
and check
number
1.2Validate
payment and
issue
computerized
Business Tax
official receipts
Total 10 minutes

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EXAMINATION OF BOOKS OF ACCOUNTS

Examining books of accounts of business operators in Quezon City to determine

the correct gross receipts of the business relative to its declaration in their tax payments

Office or Division: Examination Division

Classification: Complex
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City taxpayers who operates business
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Registered Books of Accounts Business owner
2.Sales invoice Business owner
3.Audited Financial Statement Accountant
4.Income Tax Return (ITR) BIR
5.VAT Returns/Percentage Tax Return BIR
6.Letter of Authority City Treasurer
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1.Receive the issued 1.Serve the Depends 15 minutes Revenue
Letter of Authority Letter of on the tax Examiner
1.1Taxpayer/authorized Authority (LOA) deficiency Examination
representative present with the list of based on Division
and submit the required audited
complete documentary documents documents
requirements 1.1Set the presented
schedule of
examination
2.Wait for the call from 2.Evaluate and 10 days Revenue
the assigned Revenue assess the data Examiner
Examiner gathered Examination
through audit to Division
determine the
deficiency or
tax delinquency
(if there is any)
2.1 Prepare the
Data and
Assessment Supervising
form and Revenue
submit to the Examiner
respective Examination
Supervising Division
Revenue
Examiner for
review and
validation of the
examination
findings
2.2Upon
validation of the
examination
findings,
Supervising
Revenue

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 Examiner
submit the Data
and
Assessment
form together
with the
attachments to Chief of
the Chief of the Examination
Examination Division
2.3The Chief of
Examination
Division causes City Treasurer
the preparation
of Notice of
Assessment for
approval of the
City Treasurer
2.4 Revenue
Examiner
inform the Revenue
taxpayer of the Examiner
amount of Examination
deficiency/tax Division
delinquency
upon approval
of the Notice of
Assessment by
the City
Treasurer
*In case,
taxpayer delay
the examination
for no apparent
reason,
Revenue
Examiner shall
report the non-
compliance for
proper legal
action
*In case,
taxpayer failed
to settle its
deficiency/tax
delinquency
within the
prescribed
period of time,
proper legal
action will be
enforced
3.Receive the printed 3.Issue printed 10 minutes Assessment
tax bill and pay the tax tax bill based Officer
delinquency indicated on the indicated
in tax bill tax delinquency
3.1Accept

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 payment and Collector
issue official
receipt
4.Present the original 4.Receive the 5 minutes Revenue
and submit and submitted copy Examiner
photocopy of tax bill of official
and official receipt receipt City Treasurer
4.1Receive the 4.1 Prepare the 10 minutes
approved Letter of Letter of
Confirmation (LOC) Confirmation for
approval of the Releasing Clerk
City Treasurer Examination
upon full Division
payment of any
tax deficiency
Total 10 days & 40
minutes

ISSUANCE OF COMMUNITY TAX CERTIFICATE (INDIVIDUAL)

Community Tax Certificate shall be issued to every person or corporation upon

payment of the Community tax. A community tax shall be paid in place of residence of
the individual or in the place where the principal office of the juridical entity is located.
(Art.246 (e) Sec.160, LGC)

Office or Division: Community Tax Certificate Section-Taxes and Fees Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City residents, business owners and taxpayers
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Community Tax Declaration Form CTC Section
(CTDF)
2.Government Issued valid ID DFA,SSS, GSIS, Comelec, LTO
3.New Business: Single Proprietor Department of Trade and Industry (DTI)
Certificate of Registration
4. Renewal of Business: Proof of Income City Treasurer’s Office
(Approved business tax declaration by an
evaluator)
5.Individual: Proof of income, payslip, Company, BIR
BIR Form 2316
6. Claiming of paid CTC Single City Treasurer’s Office
Proprietor Taxpayer’s Payment Lounge
Original tax bill and official receipt
(Duplicate or pink copy of official receipts
7.For Representative: Authorization Letter Owner or client being represented
with a photocopy of government issued DFA,SSS, GSIS, Comelec, LTO
valid ID of the person being represented
and the ID of the representative
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
New Business: 1. Accept the
1.Taxpayer accomplish accomplished Amount 5 minutes Collector

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community tax CTDF and to be paid CTC Section
declaration form required depends
(CTDF) and present documents on the
date of registration of 2.Encode the income of
business pertinent taxpayer
information
declared on
CTDF thru a
system which
automatically
compute tax due
based on the
declared gross
sales on the
CTDF
2.Pay the required 1.Accept the 5 minutes Collector
amount and receive payment and CTC Section
the computerized release the
community tax computerized
certificate (CTC) CTC
Total 10 minutes
Renewal of Business: 1. Accept the 5 minutes Collector
1.Taxpayer accomplish accomplished Amount CTC Section
community tax CTDF and to be paid
declaration form required depends
(CTDF) and present documents on the
the approved business 2.Encode the income of
tax declaration by a pertinent taxpayer
evaluator information
1.1 Taxpayer proceed declared on
to the counter intended CTDF thru a
for encoding of system which
information automatically
compute tax due
based on the
declared gross
sales on the
CTDF
2.Pay the required 1.Accept the
amount and receive payment and
the computerized release the
community tax computerized
certificate (CTC) CTC
Total 5 minutes
Individual 1. Accept the Amount 5 minutes Collector
1.Taxpayer accomplish accomplished to be paid
CTDF and proceed to CTDF depends
the counter intended 2.Encode the on the
for encoding of pertinent income of
information information taxpayer
declared on
CTDF thru a
system which
automatically
computes tax
due based on

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 the declared
gross salaries/
compensation
on the CTDF
2.Pay the required 2.Accept the Collector
amount and receive payment and
the computerized release the
community tax computerized
certificate (CTC) CTC
Total 5 minutes
Claiming of paid CTC 1.Search Included 5 minutes Collector
Single Proprietor Mayor’s permit in the
1.Taxpayer present no. (MP) thru the payment
original tax bill and system and print of
duplicate or pink copy CTC based on Business
of official receipts presented Tax
documents
2.Receive the 2.Release
computerized computerized
community tax CTC
certificate (CTC)
Total
ISSUANCE OF CERTIFIED TRUE COPY
1.Taxpayer accomplish 1.Accept 5 minutes Clerk
unified request form, accomplished CTC Section
present to Counter 24 form and issue
and accept order of order of
payment payment

2.Pay the required fee 2.Accept Collector

at Miscellaneous payment and Miscellaneous
Section issue official Section
receipt
3. Present Official 3.Process and 5 minutes Clerk
receipt at Releasing release the CTC Section
counter 24 and wait for requested
the release of your certified true
requested certified true copy
copy
Total 10 minutes

ISSUANCE OF COMMUNITY TAX CERTIFICATES (CORPORATION)

Community Tax Certificate shall be issued to every person or corporation upon

payment of the Community tax. A community tax shall be paid in place of residence of
the individual or in the place where the principal office of the juridical entity is located.
(Art.246 (e) Sec.160, LGC)

Office or Division: Community Tax Certificate Section-Taxes and Fees Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City residents, business owners and taxpayers
CHECKLIST OF REQUIREMENTS WHERE TO SECURE

17
1.Community Tax Declaration Form CTC Section
(CTDF)
2.Government Issued valid ID DFA,SSS, GSIS, Comelec, LTO
3.New Business: Securities and Exchange Commission
Certificate of Registration Cooperative Development Authority
4. Renewal of Business: Proof of Income City Treasurer’s Office
(Approved business tax declaration by an
evaluator)
ITR/Financial Statement if principal office
is located outside Quezon City
For Real Property Owner-Real property
tax bill
5. Claiming of paid CTC Corporation City Treasurer’s Office
Original tax bill and official receipt Taxpayer’s Payment Lounge
(Duplicate or pink copy of official receipts
For Representative: Authorization Letter DFA,SSS, GSIS, Comelec, LTO
with a photocopy of government issued
valid ID of the person being represented
and the ID of the representative
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
New Business: 1. Accept the
1.Taxpayer accomplish accomplished Amount 5 minutes Collector
community tax CTDF and to be paid
declaration form required depends
(CTDF) and present documents on the
date of registration of 2.Encode the income of
business pertinent taxpayer
information
declared on
CTDF thru a
system which
automatically
computes tax
due based on
the declared
gross sales on
the CTDF
2.Pay the required 1.Accept the Collector
amount and receive payment and
the computerized release the
community tax computerized
certificate (CTC) CTC
Total 5 minutes
Renewal of Business: 1. Accept the Collector
1.Taxpayer accomplish accomplished Amount 5 minutes
community tax CTDF and to be paid
declaration form required depends
(CTDF) and present documents on the
the approved business 2.Encode the income of
tax declaration by an pertinent taxpayer
evaluator information
1.1 Taxpayer proceed declared on
to the counter intended CTDF thru a
for encoding of system which
information automatically

18
 compute tax due
based on the
declared gross
sales on the
CTDF
2.Pay the required 1.Accept the Collector
amount and receive payment and
the computerized release the
community tax computerized
certificate (CTC) CTC
Total 5 minutes
Claiming of paid CTC 1.Search Included 5 minutes Collector
Corporation Mayor’s permit in the
1.Taxpayer present no. (MP) thru the payment
original tax bill and system and print of
duplicate or pink copy CTC based on Business
of official receipts presented Tax
documents
2.Receive the 2.Release
computerized computerized
community tax CTC
certificate (CTC)
Total 5 minutes

ISSUANCE OF CERTIFIED TRUE COPY

1.Taxpayer accomplish 1.Accept 5 minutes Clerk
unified request form, accomplished CTC Section
present to Counter 24 form and issue
and accept order of order of
payment payment

2.Pay the required fee 2.Accept Collector

at Miscellaneous payment and Miscellaneous
Section issue official Section
receipt
3. Present Official 3.Process and Clerk
receipt at Counter 24 release the CTC Section
and wait for the release requested
of your requested certified true
certified true copy copy
Total 5 minutes

19
PAYMENT OF MISCELLANEOUS TAXES & FEES

Collection of regulatory fees and various user/ service charges as required by

law and imposed by revenue generating departments of the Quezon City.

Office or Division: Miscellaneous Section-Taxes and Fees Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City taxpayers engaging in Business, profession
and/or transaction
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
Original order of payment generated from Various revenue generating offices of Quezon
revenue offices (no alteration) City

CLIENT STEPS AGENCY FEES TO PROCESSING PERSON

ACTION BE PAID TIME RESPONSIBLE
PAYMENT OF
PROFESSIONAL TAX 1. Verify from ₱ 300.00
RECEIPTS (PTR) the record of the (plus 5 minutes Collector
All PRC and IBP card previous penalty if
holders payment not
2.Accept updated;
New: payment 25% + 2%
Professionals- 3.Issue monthly
previous/currently Professional surcharge)
employed in gov’t Tax Receipts
1.Submit service Additional
record cost
2.Present original PRC Verification
ID fee of
3.Pay the required fee ₱ 20.00

Renewal: Cert. true

Present latest Original copy
PTR and photocopy of ₱ 50.00
latest PTR
PTR (LAWYERS)
New:
Lawyers presents 1. Verify from ₱ 300.00 5 minutes Collector
1. Present original IBP the record of the (plus
card and original previous penalty if
Certification from payment (if not
Supreme Court applicable) updated;
2.Pay the required fee 2.Accept 25% + 2%
3.Receive Professional payment monthly
Tax receipts 3.Issue surcharge)
Professional
Tax Receipts
Renewal:
Lawyers
previous/currently
employed in gov’t
present Service
Record, original latest
20
PTR and photocopy of
latest PTR and IBP
card Additional
cost
For Representative of Verification
Professional/Lawyers fee of
1.Present original ₱ 20.00
(PRC/IBP card), Cert. true
original & photocopy of copy
authorization letter and ₱ 50.00
original and photocopy
of gov’t issued ID,
photocopy of ID of
authorized person
PAYMENT FOR
BUILDING, 1.Issue Official As stated 5 minutes Collector
MECHANICAL receipt upon in the
FENCING, payment and order of
DEMOLITION presentation of payment
PERMIT AND order of
CONTRACTOR’S payment (no
TAX alterations)
1.Taxpayer submit issued by the
original order of Office of the
payment (no Building Official
alterations) 2.Accept
2.Pay the required payment
amount 3.Issue official
3.Receive the official receipt
receipt
PAYMENT FOR
OCCUPANCY 1.Accept order As stated 5 minutes Collector
PERMIT FEES of payment and in the
payment for order of
1.Taxpayer submit occupancy payment
original order of permit fees (no
payment (no alterations)
alterations), photocopy issued by the
of building permit Office of the
**Building permit Building Official
issued on 2010 & prior 2.Issue Official
years, Contractors tax receipt
payment will be
verified, re-assessed
based on the indicated
Bill of Materials and
Floor area subject to
payment of deficiency
tax, if any.
2.Pay the required
amount and receive
official receipt
PAYMENT FOR
HEALTH 1.Accept As stated 5 minutes Collector
CERTIFICATE, payment and in the
SANITARY PERMIT order of order of

21
and PEST CONTROL payment issued payment
Fees by City Health
1.Taxpayer submit Department and
original order of 2.Issue Official
payment (no receipt
alterations)
2. Pay the required
amount and receive
official receipt
PAYMENT FOR 1. Accept As stated 5 minutes Collector
OCCUPATIONAL payment and in the
PERMIT FEE, order of order of
AMENDMENT FEE payment issued payment
1.Taxpayer present by Business
original order of Permit &
payment (no Licensing Dept.
alterations) 2.Issue Official
2. Pay the required receipt
amount and receive
official receipt
PAYMENT FOR 1.Accept
EPWMD FEES and payment and As stated 5 minutes Collector
SMOKE BELCHING order of in the
PENALTY payment issued order of
1.Taxpayer submit by EPWMD payment
original order of 2.Issue Official
payment (no receipt
alterations)
2.Pay the required
amount and receive
official receipt
PAYMENT FOR 1.Accept
PROSECUTORS payment and As stated 5 minutes Collector
CLEARANCE order of in the
1.Taxpayer submit payment issued order of
original order of by City payment
payment (no Prosecutors
alterations) Office
2.Pay the required 2.Issue Official
amount and receive receipt
official receipt

PAYMENT FOR 1.Accept

ANIMAL SHIPPING payment and As stated 5 minutes Collector
PENALTY order of in the
1.Taxpayer submit payment issued order of
original order of by City payment
payment (no Veterinarian
alterations) Office
2.Pay the required 2.Issue Official
amount and receive receipt
official receipt
PAYMENT FOR CIVIL 1.Accept
REGISTRY FEES payment and As stated 5 minutes Collector
1.Taxpayer submit order of in the

22
original order of payment issued order of
payment (no by Civil Registry payment
alterations) Department
2.Pay the required 2.Issue Official
amount and receive receipt
official receipt
PAYMENT FOR 1.Accept
CLEARANCE, payment and As stated 5 minutes Collector
CERTIFICATION, order of in the
AUTHENTICATION payment issued order of
1.Taxpayer submit by PLEB payment
original order of 2.Issue Official
payment (no receipt
alterations)
2.Pay the required
amount and receive
official receipt
PAYMENT FOR OVR 1.Accept
and TERMINAL FEE payment and As stated 5 minutes Collector
1.Taxpayer submit order of in the
original order of payment issued order of
payment (no by Dept. of payment
alterations) Public Order
2.Pay the required and Safety
amount and receive 2.Issue Official
official receipt receipt
PAYMENT FOR 1. Accept
POLICE CLEARANCE payment and As stated 5 minutes Collector
FEES order of in the
1.Taxpayer submit payment issued order of
original order of by QC Police payment
payment (no Dept.
alterations) 2.Issue Official
2.Pay the required receipt
amount and receive
official receipt
PAYMENT FOR 1.Accept
MAYOR’S payment and As stated 5 minutes Collector
CLEARANCE order of in the
1.Taxpayer submit payment issued order of
original order of by payment
payment (no Administrative
alterations) Management
2.Pay the required 2. Issue Official
amount and receive receipt
official receipt
PAYMENT FOR TAX 1.Accept
CERT. OF PAYMENT, payment and As stated 5 minutes Collector
CTC OF RECEIPTS/ order of in the
RECORDS payment issued order of
1.Taxpayer submit by City payment
original order of Treasurer’s
payment (no Office
alterations) 2.Issue Official
2.Pay the required receipt
amount and receive

23
official receipt
PAYMENT FOR TAX 1.Accept
DECLARATION, TAX payment and As stated 5 minutes Collector
MAP, CERT. OF NO order of in the
TITLE, PENALTY payment issued order of
FOR LATE by City payment
TRANSFER OF TAX Assessor’s
DECLARATION Office
1.Taxpayer submit 2.Issue Official
original order of receipt
payment (no
alterations)
2.Pay the required
amount and receive
official receipt
PAYMENT FOR 1.Accept
CERTIFICATION OF payment and As stated 5 minutes Collector
RECORDS order of in the
1.Taxpayer submit payment issued order of
original order of by Office of the payment
payment (no City Secretary
alterations) 2.Issue Official
2.Pay the required receipt
amount and receive
official receipt
PAYMENT FOR 1.Accept
RECON, RENEWAL, payment and As stated 5 minutes Collector
CHANGE OF UNIT, order of in the
NEW FRANCHISE, payment issued order of
PENALTY by Tricycle payment
1.Taxpayer submit Regulatory Unit
original order of 2.Issue Official
payment (no receipt
alterations)
2.Pay the required
amount and receive
official receipt
PAYMENT FOR 1.Accept
LOCATIONAL payment and As stated 5 minutes Collector
CLEARANCE FEE order of in the
.Taxpayer submit payment issued order of
original order of by City Planning payment
payment (no & Devt. Dept.
alterations) 2.Issue Official
2.Pay the required receipt
amount and receive
official receipt
PAYMENT FOR 1.Accept
ELECTRICAL FEE & payment and As stated 5 minutes Collector
LIBRARY FEES order of in the
1.Taxpayer submit payment issued order of
original order of by City Library payment
payment (no Dept.
alterations) 2.Issue Official
2.Pay the required receipt
amount and receive

24
official receipt
PAYMENT FOR 1.Accept
ELECTRICAL FEE payment and As stated 5 minutes Collector
1.Taxpayer submit order of in the
original order of payment issued order of
payment (no by City payment
alterations) Engineering
2.Pay the required Dept.
amount and receive 2.Issue Official
official receipt receipt
PAYMENT FOR 1. Accept
ELECTRICAL FEE payment and As stated 5 minutes Collector
1.Taxpayer submit order of in the
original order of payment issued order of
payment (no by City General payment
alterations) Services Dept.
2.Pay the required 2.Issue Official
amount and receive receipt
official receipt
ISSUANCE OF 1.Accept the
CERTIFIED TRUE submitted duly As stated 5 minutes Collector
COPY accomplished in the
1.Taxpayer accomplish Unified request order of
and submit Unified form with payment
request form, complete
authorization letter with requirements
photocopy of gov’t 2.Issue official
issued ID of receipt
representative and
taxpayer
2.Pay the required
amount and receive
official receipt
FRANCHISE 1.Accept
REGISTRATION FEE payment and As stated 5 minutes Collector
(New/Renewal) order of in the
Tricycle payment issued order of
drivers/operators by TRU payment
1.Taxpayer submit 2.Issue official
original order of receipt
payment (no
alterations)
2.Pay the required
amount and receive
official receipt
RENTAL FEE 1.Accept
Facility Renters/Users payment and As stated 5 minutes Collector
1.Taxpayer submit order of in the
original order of payment issued order of
payment (no by Amoranto payment
alterations) Complex
2.Pay the required 2. Issue official
amount and receive receipt
official receipt
PARKING FEE 1.Accept
As per Ordinance No. payment and As stated 5 minutes Collector

25
SP 2676, S-2018 order of in the
dated Mar. 14, 2018 payment issued order of
Use of QC Hall by GSD payment
Parking personnel
1.Taxpayer submit 2.Issue official
original order of receipt
payment (no
alterations)
2.Pay the required
amount and receive
official receipt
Total 5 minutes

COLLECTION OF MARKET BUSINESS TAX AND OTHER FEES

Collecting fees from Public and Private Markets and slaughterhouses as per
order of payments issued by other revenue generating departments

Office or Division: Market Section-Taxes and Fees Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All QC taxpayers engaging in Market Business (Private and Public)
street vendors, meat vendors, market stallholders
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
Market Stallholders:
1st Quarter
Sales Declaration and Evaluation Form City Treasurer’s Office
Business Permit Business Permit Licensing Office
Latest tax bill and official receipt City Treasurer’s Office
2nd to 4th Quarter
Previous tax bill and official receipt City Treasurer’s Office
Hawkers, street vendors, transient
vendors/others City Treasurer’s Office
Latest official receipt
Liquor Permit Fee
Original order of payment Business Permit Licensing Dept.
Sealing Fee
Original order of payment City Treasurer’s Office
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
Market Stallholders City Tax and Based on 5 minutes Collector
(Private and Public Regulatory fees the amount Market Section
Markets) 1.Evaluate the indicated in
1st Quarter submitted the Order of
1.Taxpayer requirement payment
accomplish the Sales 1.1 Assess the Assessment
Declaration & Business taxes Clerk
Evaluation form, and regulatory Taxes and Fees
present business fees Division
permit, latest tax bill 2. Accept
and official receipt payment and Local Revenue
2.Pay the required Issue Collection
amount and receive Computerized Officer

26
official receipt Official receipt Taxpayers
2.1Proceed to MDAD (COR) Payment
Lounge
2nd Quarter to 4th City Tax & 5 minutes
Quarter Garbage fee
1.Present the 1.Assess the Collector
previous tax bill and City Tax & Market Section
official receipt garbage fee
2.Pay the required 2.Accept Local Revenue
amount and receive payment and Collection
official receipt issue Officer
Computerized Taxpayers
Official Receipt Payment
(COR) Lounge

Hawkers Vending
Fee 1.Accept order Based on 5 minutes Collector
(Street vendors, of payment (no the market
transient alteration) classification
vendors/others issued by and area
1.Present latest Market awarded
official receipt Development
2.Pay the required Administration
amount and receive Dept.
official receipt 2.Accept
payment and
issue official
receipt
Payment for 1.Accept order Based on
Slaughter and of payment the amount 5 minutes Collector
permit fees, ante issued by the indicated in
mortem, post City Veterinary the order of
mortem, entry fee Office payment
Meat Handlers, 2. Accept
Market meat vendors payment and
others issue official
1.Submit original receipt
order of payment
2.Pay the required
amount and receive
official receipt
Liquor Permit Fees 1.Accept order Based on
(Beer, wine,serving/ of payment the amount 5 minutes Collector
special permit) issued by the indicated in
Corporation & Single LLRB the order of
Proprietor 2. Accept payment
(restaurants/retailer payment and
/wholesaler, bar , issue official
cocktail lounge, receipt
carinderia)
1.Taxpayer submit
original order of
payment
2. Pay the required
amount and receive
official receipt

27
Sealing Fee 1.Accept order Based on
1.Taxpayer submit of payment the amount 5 minutes Collector
original order of issued by the indicated in
payment City Treasurer’s the order of
2.Pay the required Office payment
amount and receive 2. Accept
official receipt payment and
issue official
receipt
Total 5 minutes

SEALING OF WEIGHTS & MEASURES

The Quezon City empowered to levy fees for sealing of weights and measures at
such reasonable rates.(Sec. 151 LGC). Every person before using instruments of
weights and measures for business, service, commercial or other transactions with the
public within the Quezon City shall first have them sealed and pay the corresponding
fee, fixed under an ordinance, to the City Treasurer’s Office.

Office or Division: Weights and Measure Unit-Taxes and Fees Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City taxpayers engaging in business that uses
instruments of weights and measures
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Application for Testing/ sealing of Weights and Measure Unit
weights and measure (ATSWM) City Treasurer’s Office
2.Request Letter Business operator/owner
3.Weighing scale/instrument for sealing Business operator/owner
4.Latest official receipt Business operator/owner
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1.Taxpayer submit 1.Accept the Sealing and 20 minutes Clerk
request letter and request letter registration Weights and
present the weights and evaluate if Mechanical Measures Unit
and measure the business ₱30.00 for
instrument for sealing permit is valid 30kgs and
and the latest below
tax obligation is ₱40.00 for
settled. 31kgs. and
1.1 If the above
apparatus is
found to be Digital
defective, the ₱500.00
ATSWM shall fixed
be disapproved.
1.2 Apparatus is
in good
condition, issue
order of
payment
2. Accept order of 2.Receive order 5 minutes Collector

28
payment and pay the of payment and
required amount. issue official
2.1 Receive official receipt
receipt
3. Present the official 3.Check the 30 minutes Clerk
receipt and the official receipt Weights and
weighing instrument presented and Measures Unit
for sealing permit is fully
completed.
Initiate the
testing of the
measuring
apparatus. All
findings shall be
indicated in the
application form
Walk-In Taxpayer
1.Taxpayer or vendors 1.Accept Sealing and 15 minutes for Clerk
present the application application form registration every weighing Weights and
form, the weighing Check if the Mechanical scale Measures Unit
scale and other weighing scale ₱30.00 for
required documents is in order and 30kgs and
for verification determine the below
business permit ₱40.00 for
(for new) and 31kgs. and
latest official above
receipt for
renewal and Digital
retirement and ₱500.00
determine the fixed
expiration date
1.1 Issue order
of payment

2. Accept order of 2.Receive order 5 minutes Collector

payment and pay the of payment and
required amount issue official
receipt
3.Present the official 3.Check the 15 minutes Clerk
receipt and wait while official receipt Weights and
the instrument is for and perform the Measures Unit
sealing sealing of
3.1 Receive the weighing scale /
sealed weighing instrument
scale/instrument 3.1 Return the
sealed
instrument
For Mobile One Stop
Shop
1.Taxpayer or vendors 1.Accept the ₱50.00 5 hours normal Clerk
present the application application form, Additional duration for 20 Weights and
form, the weighing other required service fee instruments Measures Unit
scale and other documents and
required documents the weighing 120
for verification scale. instruments
Commences requires

29
 with the testing 2 days
of the
apparatus. All
findings shall be
indicated in the
application form.
1.1 Issue order
of payment
upon checking
the weighing
scale is in good
condition
2. Accept order of 2.Receive order Collector
payment and pay the of payment and
required amount issue official
receipt
3.Present the official 3.Check the Clerk
receipt and wait while official receipt Weights and
the instrument is for and perform the Measures Unit
sealing sealing of
3.1 Receive the weighing scale /
sealed weighing instrument
scale/instrument 3.1 Return the
sealed
instrument
Total
CALIBRATION OF GASOLINE PUMPS
1.Taxpayer or 1.Conduct ₱ 50.00 2 hours Clerk
gasoline dealer / physical (calibration (depends on Weights and
gasoline station inspection of the fee) the area / Measures Unit
operator send request gasoline station location of the
letter for calibration of on quarterly ₱ 100.00 gasoline
gasoline pumps basis for (Re-testing/ station)
monitoring and re-sealing
checking of fee)
gasoline pumps per
dispenser

Total 2 hours

30
MARKET RAID

Market Raid is an external service of the City Treasurer’s Office conducted to

check weighing scales / instruments if it is properly seal or use for illegal purposes of
the market vendors.

Office or Division: Taxes and Fees Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City market vendors or market sellers that uses
weighing scale or instruments in their business
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Mission Order City Treasurer
2.Calibrated Test Weights DOST
3.Letter of information addressed to PNP, MDAD
Concerned Department
4.Confiscation Weighing Scale Slip Taxes and Fees Division
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1.Market vendor or 1.Check Actual raid Personnel
owner of weighing weighing scale lasted 1 hour Examination
scale must present the or instruments Division
instrument for presented by
immediate testing using test Weights and
weights and if it Measures Unit
is seal or not
*illegal weighing
scale will be
confiscated
immediately
2.Receive confiscated 2.Issue Inspectors
weighing scale form confiscation Weights and
indicated type of weighing scale Measures Unit/
instrument and owners form Examination
name Original copy- Division
Owner
Duplicate copy-
attached on the
confiscated
instrument
Triplicate copy-
Examination
Division
3.Proceed to the City 3.Check record Clerk
Hall for payment of of confiscated Weights and
penalty weighing scale Measures Unit
3.1Pay the required 3.1 Issue order
amount and received of payment for
official receipt penalty
3.2Present the official 3.2Accept the Collector
receipt official receipt Miscellaneous
Section
4 Receive the weighing 4.Release the Clerk
scale sealed confiscated Weights and

31
 weighing scale Measures Unit
sealed to the
owner upon
presentation of
official receipt
Total 1 hour

COLLECTION OF AMUSEMENT TAX

The Quezon City may levy an amusement tax to be collected from the
proprietors, lessees or operators of theatres, cinemas, concert halls, circuses, boxing
stadia and other places of amusement. (Sec.140 (a), LGC)

Office or Division: Amusement Tax Evaluation, Assessment & Monitoring (TEAM)

Unit
Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City Business operators/ Proprietor of Amusement
establishments or places
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Amusement Registration Form Amusement TEAM Unit
2.Special Business Permit/Current BPLD
Business Permit
3.Printers invoice ticket and sample Amusement operators/owners
tickets
4.SEC Registration (Corporation) Securities and Exchange Commission
5.Secretary’s Certificate (Corporation) Company owner
6.DTI Registration (Single Proprietor) Department of Trade and Industry
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
REGISTRATION OF Local Artist 10 minutes Amusement
TICKETS 1.Evaluate the (concert) TEAM Unit
Concerts and submitted 5% personnel
Theaters documentary Local Films
1.Present requirements (exempted)
accomplished with accuracy of Foreign
registration form with the specified no. Artist
photocopy of special of registered (concert)
business permits, tickets sold and 10%
official receipts(OR), total gross sales Foreign
photocopy of cash amount Films 10%
bond receipts, printers 1.1 Issue Cockfight
invoice ticket and printed tax bill 10%
sample ticket Other
2.Receive tax bill and 2.Accept tax bill amusement 5 minutes Collector
pay the required and payment places/
amount 2.1Issue official activities
2.1 Receive the receipt 10%
official receipt and
registered tickets
Total 15 minutes
REGISTRATION OF 1.Evaluate the 10 minutes Amusement
TICKETS for regular completeness of TEAM Unit
Amusement the submitted personnel
32
establishment documentary
(cinema, night clubs) requirements
1.Present with accuracy of
accomplished the
registration form, accomplished
current business registration form
permit and official
receipts (OR) sample
tickets and printers
invoice ticket
Total 10 minutes
ISSUANCE OF 1.Prepare tax 3 days Amusement
AMUSEMENT TAX exemption letter TEAM Unit
EXEMPTION for approval of personnel
1.Submit the City Mayor
endorsement letter (subject for
from Mayor’s Office, evaluation and
request letter completeness of
indicating the purpose the submitted City Mayor
and beneficiary requirements)
For Corporation: 1.1Evaluate the
-Secretary’s authenticity of
Certificate declared
-SEC Registration beneficiaries
For Single and the purpose
Proprietorship for which the
-DTI Registration proceeds
-Proof of existence, should be
programs and utilized
activities of the
organization
Total 3 days
AMUSEMENT TAX 1.Assessment 10 minutes Amusement
RETURN of amusement TEAM Unit
*If special screening tax personnel
(one time transaction) Compute and
Unsold tickets shall prepare tax bill
be surrendered to for approval and
Amusement TEAM for payment of
Unit amusement tax

2.Receive tax bill and 2.Accept tax bill 5 minutes Collector

pay the required and payment
amount 2.1Issue official
2.1 Receive the receipt
official receipt
Total 15 minutes
INSPECTION OF 1.Present notice Depends on the Inspectors
AMUSEMENT of inspection area/location of Amusement
PLACES and mission establishment TEAM Unit
1.Present the latest order to be inspected
business permit , 1.1Check the and availability
official receipt and presented of the
receipt of paid business permit documents to
monthly amusement and official be presented
tax receipts

33
APPLICATION OF BUSINESS RETIREMENT CERTIFICATE

Business Retirement Certification is issue to business operators that voluntarily

or involuntarily discontinue or close its business operation

Office or Division: Business Retirement Unit

Classification: Complex
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City Business owners/operators closing their business
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Business Retirement Application form Business Retirement Unit
with location map originally signed by the
owner
2. Original(latest) tax bill, official receipts Business Permit and Licensing Department
(3 yrs) and Original Business Permit (Business Permit)
(latest)
3.Single Proprietorship: Original Business Owner/operator
Affidavit of closure with exact effectivity
date of closure
Partnership: Original Partnership
Dissolution with exact effectivity date of
closure (original signed by all partners)
Corporation: Original Secretary’s
Certificate or Board Resolution on
closure or transfer of business with exact
effectivity date of closure
4.Government issued ID Business Owner/operator
Single Proprietorship: Original to be
presented and photocopy to be
submitted)
Partnership: all ID of partners are
required
Corporation: ID of the president and
signatories to the Board of Resolution
(original to be presented and photocopy
to be submitted)
*Authorization letter from the owner and
valid ID of the authorized representative
5.Original Barangay Certificate with exact Barangay Hall
effectivity date of closure and Official
receipt paid from Barangay
6.BIR Certificate of Registration (original BIR
to be presented and photocopy to be
submitted)
7.Original Certified Breakdown of Sales,
if there are two or more line of business,
branches & if AFS is consolidated
8.Proof of business tax payment, tax bill, Other LGU’s
permit issued by other LGUs where other
operations are situated (original to be
presented and photocopy to be
submitted)
9.Latest ITR with AFS on or before BIR

34
closure from the last payment of
business operation (original to be
presented and photocopy to be
submitted)
10.Latest VAT or Percentage Tax BIR
Returns (original to be presented and
photocopy to be submitted)
11.Books of Accounts (present upon BIR
evaluation/actual inspection and
examination)
12. Special Power of Attorney (SPA) Owner or client being represented
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1.Submit 1.Receive the Depends 5 minutes Receiving Clerk
accomplished submitted on the ff: Business
business retirement accomplished -Line of Retirement Unit
form with location map form with business
with complete complete -Gross
documentary documentary sales
requirements requirements -Area of
*To avoid penalty, 1.1Issue business
application shall be releasing form delinquency
made within 20 days with tentative and/or
upon closure of date deficiency
business taxes
1.1Receive the
releasing form and
wait for the set
appointment with the
Revenue Examiner
2. Assign to Acting Head
Revenue Business
Examiners the Retirement Unit
taxpayers
applying for
business
retirement
3.Evaluate and 7 days Revenue
review the (except Examiner
submitted January) Business
document Retirement Unit
3.1 Set an
appointment to
the taxpayer to
conduct actual
inspection if the
business is still
operational or
already closed
3.2Conduct
examination of
books of
account
3.3Prepare the
Business
Retirement Data

35
 and Assessment
form
4.Evaluate and Acting Head
review the Business
business Retirement Unit
retirement data (BRU)
and assessment
report
4.1 Prepare the
order of
payment and
certification fee
5.Recommend Acting Head
for tax bill BRU

5.1 Inform the Clerk

taxpayer the BRU
needed tax/
deficiency for
payment
2.Return to the office 6.Bill the total 20 minutes Assessment
to receive the tax bill amount due for clerk
and pay the required retirement (rebilling
amount 6.1 Issue printed counter)
tax bill
6.2 Approve the
tax bill City Treasurer
6.3 Release the Assessment
approved tax bill clerk
3.Receive the 7.Accept 30 minutes Cashier
approved tax bill and payment and Taxes and Fees
order of payment for issue official Division
certification fee receipt
3.1 Pay the amount 7.1Receive the Receiving Clerk
due before actual submitted BRU
retirement and documents and
certification fee prepare the
3.2 Submit the original business
and photocopy of tax retirement
bill, official receipt of certificate City Treasurer
the taxes paid and 7.2Approve the
official receipt for the Business
certification fee Retirement
Certificate
4.Receive the 8.Release the 5 minutes Releasing Clerk
Business Retirement Business BRU
Certificate Retirement
Certificate
Total 7 days and 1
hour

36
ISSUANCE OF REAL PROPERTY TAX CLEARANCE

Real Property Tax Clearance is issued to the property owner as proof of

complete Real Property tax payment in the Quezon City which provided to a lending
company, bank or personal use.

Office or Division: Real Estate Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City Real Property owners
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Real Property Tax Clearance form Tax Clearance Section
2. Latest Official receipt of Real Property City Treasurer’s Office
tax
3. S.P.A/ Authorization letter, Secretary Real Property owner
Certificate (Corporation/Company) if not
declared as owner
4.Title (photocopy) Registry of Deeds
5.Latest copy of Tax Clearance (if Real Estate Division
available)
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1.Submit the 1.Receive the ₱ 50.00 15 minutes Receiving clerk
accomplished form accomplished per Tax Tax Clearance
and other form and Declaration Section
documentary evaluate the
requirements completeness of
the submitted
requirements
and determine if
declared owner
or authorized
person
1.1 Verify the
status of the
real property tax
payment
records and
determine if
there are any
outstanding real
property tax
arrears / RPT
adjustments and
other charges &
fees
1.2Issue order
of payment
2.Accept the order of 2. Receive the 5 minutes Collector
payment and pay the payment and Tax Clearance
required amount order of Section
2.1Receive official payment
receipt 2.1 Issue official
receipt

37
 2.2Issue claim Receiving Clerk
stub specified
the releasing
date

3.Return to the 3.Release tax 1 day Releasing clerk

Releasing counter and clearance with Tax Clearance
present the claim stub the security seal Section
Total
*Note: Submit the previous tax clearance - 1 day
New application or no attached previous tax clearance – 3 days
10 or more tax clearance application- 5 days

ASSESSMENT AND BILLING OF REAL PROPERTY TAX

Performing proper computation and billing of Real Property Taxes prior to its
actual payment

Office or Division: Real Estate Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City Real Property Owners/Developers
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Tax Declaration City Assessor
2.Real Property Tax (RPT) official receipts Taxpayers Payment Lounge
(Latest)
3.Title Register of Deeds
4.Real Property Tax Credit application form Real Estate Division
5.Real Property Tax Credit: Request Taxpayer/Requesting party
Letter, original Official Receipts, Tax
Declaration (Latest) and S.P.A with
government issued ID (if not the declared
owner)
CLIENT STEPS AGENCY ACTION FEES PROCESSING PERSON
TO TIME RESPONSIBLE
BE PAID
Current Real Assessment
Property Tax (RPT) 1.Verify the RPT As stated 10 minutes Officer
payment payment in the Real Property
1.Present latest 1.2Assess and bill RPT Bill Assessment
official receipt, tax the Real property Lounge
declaration or title tax due
1.1Receive printed 1.1.Issue printed
RPT bill RPT bill
1.2Proceed to
Taxpayer’s Payment
Lounge for payment
Total 10 minutes
Real Property Tax
Delinquent
(Not included in the 1.Verify the RPT 20 minutes Assessment
Real Properties for payment Officer

38
Auction) 1.2Assess and bill
1.Proceed to the 2nd the Real property
Floor Real Estate tax due or as
Division indicated in the Supervisor
1.1 Present latest agreement Delinquency
official receipt/tax 1.3Countersign Section
declaration, the printed RPT
Statement/ Notice of Bill by the
Delinquency and supervisor
other requirements
*For staggered
payment, Proceed to 1.4 Accept the As stated
Delinquency Section RPT bill and in the 20 minutes Collector
for instalment Payment RPT Bill Delinquency
payment undertaking 1.5Issue RPT Section
1.2Receive the RPT official receipts
Bill and pay the
required amount

Total 40 minutes
Real Property Tax 1.Verify the notice 10 minutes Assessment
Delinquent (included presented and Officer
in the list of properties check for RPT
to be auctioned in the arrears including
next public auction) the publication
1.Present the cost As stated
Statement/ Notice of 1.2Assess and bill in the
Delinquency, Final the RPT due RPT Bill Supervisor
Notice of Delinquency 1.3Countersign Delinquency
or Warrant of Levy the printed RPT 10 minutes Section
1.2Receive the RPT bill
Bill and pay the 1.4 Accept the Collector
required amount RPT bill and Delinquency
Payment Section
1.5Issue RPT
official receipts
Total 20 minutes
Real Property Tax 1.Verify if the As stated 10 minutes Assessment
Delinquent (included property is within in the Officer
in the list of properties the redemption RPT Bill
that were already period and check
auctioned and within for RPT arrears,
the Redemption cost of publication
Period) and corresponding
1.Present the Notice interest on bid
of Delinquency, Final price (if any)
Notice of Delinquency 1.2Assess and bill
or warrant of levy the RPT due
(if any) 1.3Countersign Supervisor
1.2Receive the RPT the printed RPT Delinquency
Bill and pay the bill 20 minutes Section
required amount 1.4 Accept the
RPT bill and Collector
Payment Delinquency
1.5Issue RPT Section
official receipts

39
 Total 30 minutes
Real Property Tax
Credit
(Double payment,
erroneous payment,
idle land tax, value 1.Accept the 5 minutes Receiving Clerk
reversion, property request letter and Records
reclassification) submitted Section
1. Prepare request documentary
letter for claim of tax requirements
credit specifying the 1.1Forward to
detailed information Real Estate
and submit photocopy Division the
of documentary submitted 5 minutes Receiving Clerk
requirements (official documentary Real Estate
receipts, copy of tax requirements Division
declaration, title and 1.2Evaluate the
SPA with valid real estate tax
government ID, if not payment and the 7 days Clerk
declared owner) submitted Real Estate
1.1Proceed to 3rd documentary Division
floor, Records requirements
Section, *if prescriptive
Administrative period on tax
Division to submit the credit has set in,
documentary Inform the
requirements taxpayer that the
1.2Wait for the request has been
processing of the denied pursuant to
submitted documents Chapter 9 Sec.
229 of Quezon
City Revenue
Code as amended

2.Receive a letter or 2.Prepare the Tax Clerk

phone call informing Credit Application Real Estate
the credited tax claim of payment form Division
or not specifying the
detailed tax credit
claim information Chief
2.1Recommending Real Estate
Approval of the Division
assessment form
2.2Approval of the City Treasurer
tax credit claim
2.3Encode the Assessment
credited tax claim Clerk
on the Real Real Estate
Property Tax Division
Module
Total 7 days and 10
minutes
• Processing period of Real Property Tax Credit depends on the nature of claim
or case of transaction provided

40
COLLECTION OF REAL PROPERTY TAX

Real Property tax payments are collected and validated through issuance of
Computerized Official Receipts

Office or Division: Cash Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City Real Property owners /developers
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Computerized Real Property Tax Bill Real Property Assessment Lounge
2. Cash/ Managers, Cashier’s Check RPT Owner
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1.Proceed to 1.Accept the As stated 10 minutes Local Revenue
Taxpayer’s Payment Real Property in the Collection
Lounge Tax Bill and Real Officer
1.1Present the payment Property Taxpayers
Computerized Real 1.1Verify the Tax Bill Payment
Property Tax Bill at the existence of Lounge
assigned Counter flash assessment and
on the queuing screen encode the
and pay the required amount
amount tendered
1.2Receive the *for check
computerized Real payment,
Property tax official encode the
receipts bank’s name,
date, amount
and check
number
1.2Validate
payment and
issue
computerized
Real Property
Tax official
receipts
Total 10 minutes

41
ISSUANCE OF ACCOUNTABLE FORMS

Every officer of the local government unit whose duties permit or require the
custody of funds, property/ accountable forms shall be covered by a fidelity bond and
such officer shall be accountable and responsible for said funds and property/
accountable forms and for the safekeeping thereof in conformity with the provisions of
law. (Sec.305 (f), LGC; Sec.101, PD No. 1445)

Office or Division: Accountable Forms Unit-Administrative Division

Classification: Simple
Type of Transaction: G2G- Government to Government
Who may avail: All Quezon City Bonded Accountable Officers, Appointed
Barangay Treasurers and SK Treasurers
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Requisition and Issuance Slip (RIS) Verification Section-City Treasurer’s Office
2.Confirmation letter or approved Fidelity Bureau of Treasury
Bond
3.Memorandum designated as Collecting City Treasurer’s Office
officer (City Collectors)
4.Brgy./SK Resolution and Appointment Barangay Hall
letter designated as Brgy./SK Treasurer
5.Authorization letter from Brgy. Captain Barangay Hall
requesting for accountable form (AF#51 &
CTC-Individual)
6.Authorization letter designated as City Treasurer’s Office
Deputized Collector to acquire CTC-
Individual (Brgy. Treasurer)
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
Barangay /SK 1.Accept 5 minutes In-Charge
Treasurer approved RIS Accountable
1.Present duly and evaluate the Forms Unit
approved RIS and completeness of City Treasurer’s
submit complete the submitted Office
documentary documents
requirements 1.1Check the
fidelity bond
effectivity date of
the accountable
officer
2.Pay the cost of 2.Accept Depends 5 minutes In-Charge
accountable form payment and on the Accountable
requested and receive issue official prevailing Forms Unit
official receipt receipt price City Treasurer’s
2.1 Photocopy of 2.1 Provide the indicated Office
official receipt (1 copy) approved RIS to in the
to be submitted to the the releasing Purchase
releasing area custodian to Order
prepare and
process the
requested
accountable
form

42
3.Proceed to releasing 3.Release the 5 minutes Releasing Clerk
area of AF and sign the requested Accountable
receiving log-book of Accountable Forms Unit
accountable forms form
3.1 Check the quantity 3.1Consolidate
and serial number of the RIS with
booklet/pad purchase attached
And received copy of photocopy of
approved RIS Official Receipt
Total 15 minutes
Bonded Accountable
Officers/City 1.Accept the 5 minutes Releasing Clerk
Collectors approved RIS Accountable
1.Submit duly and check the Forms Unit
approved RIS which fidelity bond
indicated the quantity effectivity date of
of un-issued the accountable
Accountable Form officer
2.Wait for the 2.Prepare and 5 minutes Releasing Clerk
preparation of the process the Accountable
requested accountable requested Forms Unit
form accountable
form
3.Receive the 3.Release the 5 minutes Releasing Clerk
accountable forms requested Accountable
upon checking the accountable Forms Unit
quantity and serial form and require
numbers of to sign the
booklet/pad receiving log-
3.1Sign the receiving book and portion
log-book, portion of of the RIS
RIS and receive copy 3.1 Encode the
of the approved RIS serial numbers
of received
booklet by the
accountable
officer thru the
existing system
Total 15 minutes

43
REMITTANCE OF CASH COLLECTION

Bonded Collectors at the end of business hours, shall prepare the Report of
Collection and Deposits (RCD) and remits the collection to the authorized Cashier at the
Cash Division.

Office or Division: Cash Division

Classification: Simple
Type of Transaction: G2G- Government to Government
Who may avail: All Quezon City Bonded Collector and Barangay Treasurer
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Report of Collection and Deposits (RCD) Accountable Officer
2.Issued or duplicate copy of Official Accountable Officer
receipt
3.Order of payment Revenue Generating Offices
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1.Submit duplicate 1.Verify the 15 minutes Verifier
copy of issued official accuracy of the Fiscal
receipt (duplicate copy) amount Verification
with attached order of collected based Section
payment and present on the submitted
the Report of issued or
Collection and duplicate Official
Deposits (RCD) Receipts and
order of
payment
2.Receive the RCD 2.Sign the RCD 5 minutes Verifier
with the initial of the of the Fiscal
verifier accountable Verification
officer upon Section
checking the
completeness
and accuracy of
the declared
collection
3.Proceed to the 3.Receive and 5 minutes Cashier
Cashier for the count the Cash Division
remittance of collection cash/check
3.1 Receive the signed remitted
RCD as proof of 3.1Release the
remittance signed RCD
Total 25 minutes

44
SECURING CERTIFICATE OF EMPLOYMENT

Certificate of Employment is issued to regular plantilla or job order employee

needing this document that he/she is employed/ connected to this Office and for
whatever legal or personal use of the employee.

Office or Division: Personnel Section-Administrative Division

Classification: Simple
Type of Transaction: G2G- Government to Government
Who may avail: All Quezon City Treasurer’s Office (Permanent or job-order
employee)
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Document Request form (DRF) Personnel Section
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1.Employee 1.Accept the None 10 minutes Receiving
accomplish Document application form Officer
Request form (DRF) at and encode in Personnel
the Personnel Section the certificate Section
and receive the claim record system
stub the requested
certification of
employee
1.1Issue claim
stub and Acting Chief,
process the Administrative
requested Division
certification
1.2 Approve/
sign the
certification

2. Present the claim 2.Upon 5 minutes Releasing Clerk

stub and receive the presentation of Personnel
requested certification claim stub, Section
release the
requested
certification
Total 15 minutes

45
RECEIVING INCOMING AND OUTGOING CORRESPONDENCE

The receiving and/or dissemination of the official documents such as

memoranda, letters or correspondence from other Offices/ Agency addressed to the
City Treasurer’s Office for information, compliance or claim of the requesting party

Office or Division: Records Section-Administrative Division

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All company, business establishments and/or government offices,
taxpayers, employee with a communication letter, for information
or compliance addressed to this Office
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.letter/ memoranda Agency/Taxpayer / Requesting party
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1.Present the letter at 1.Accept and None 5 minutes Receiving clerk
the Records Section, stamp the Records
receiving area with receiving copy Section
other attached and other
documents to prove attached
your claim or request documents by
1.1Receive the the Records
stamped copy (with Section
date and control (provided with
number) as prove of Control number)
received of the 1.1Provide the
Records Section received copy
(*For follow-up, receive (stamped) to the
a stub indicated the taxpayer /or
telephone number of requesting party
this Office with name of (if applicable,
personnel ) the stub
indicated the
name of person
and telephone
number )
2.Register in the 10 minutes Receiving clerk
log-book and Records
thru existing Section
system, the
received letter/
memoranda and
attach routing
slip
2.1 Evaluate the Chief
letter to whom it 5 minutes Records
will be assigned Section
2.2Release the
letter to
appropriate Releasing Clerk
personnel for Records
proper action or Section
for
dissemination
Total 20 minutes

46
CITY TREASURER’S OFFICE
BRANCHES
EXTERNAL SERVICES

CITIZEN’S CHARTER

47
ASSESSMENT OF BUSINESS TAX

Performing proper computation and billing of Business Tax prior to actual

payment

Office or Division: City Treasurer’s Branch Office

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All QC taxpayers engaging in Business and professional services
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Sales Declaration and Evaluation Form Branch Office
2.Current year’s Community Tax City Treasurer’s Branch Office/
Certificate issued in QC or other LGUs other LGUs
(If available)
3.Preceding year’s (Mayor’s Building Permit and Licensing Department
Permit/Business permit (BPLD)
4.Preceding year’s business tax bill and City Treasurer’s Office
Official Receipts
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1st Quarter 1.Accept the Depends on 10 minutes Assessment
1.Present the approved Sales the ff: Officer
Approved Sales Declaration and -line of CTO
Declaration and Evaluation business Branch Office
Evaluation Form and Form. -Gross Sales
other required 1.1Encode thru -Area of
documents the system all establishment
pertinent
information from
the business
permit and
compute City
Tax and
regulatory fees
2.Receive 2.Issue Assessment
computerized computerized Officer
Business tax Bill for Business Tax CTO
approval of authorized Bill Branch Office
signatories
Total 10 minutes
2 -4 Quarter
nd th
1.Accept the 10 minutes Assessment
1.Present the previous previous Officer
Business tax bill and business tax bill CTO
official receipts and check the Branch Office
1.1Receive the Mayor’s Permit
computerized number thru
business tax bill system
1.1Print and
issue
computerized
business tax bill
Total 10 minutes

48
COLLECTION OF BUSINESS TAX

Business tax payments are collected and validated through issuance of

computerized Official receipts

Office or Division: City Treasurer’s Branch Office

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City Business owners/operators
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Computerized Business Tax Bill City Treasurer’s Branch Office
(duly approved/signed by City Treasurer
or his deputized signatory)
2. Cash/Manager’s or Cashier’s Check Business Owner
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
1.Proceed to Payment 1.Accept the As stated 10 minutes Local Revenue
counter approved in the Collection
1.1Present the computerized Business Officer
approved Business Tax Tax Bill CTO
Computerized Bill and payment Branch Office
Business Tax Bill at the 1.1Verify the
assigned Counter flash existence of
on the queuing screen assessment and
and pay the required encode the
amount amount
1.2Receive the tendered
computerized Business *for check
tax official receipts payment,
encode the
bank’s name,
date, amount
and check
number
1.2Validate
payment and
issue
computerized
Business Tax
official receipts
Total 10 minutes

49
ISSUANCE OF COMMUNITY TAX CERTIFICATE (INDIVIDUAL)

Community Tax Certificate shall be issued to every person or corporation upon

payment of the Community tax. A community tax shall be paid in place of residence of
the individual or in the place where the principal office of the juridical entity is located.
(Art.246 (e) Sec.160, LGC)

Office or Division: City Treasurer’s Branch Office

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City residents, business owners and taxpayers
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Community Tax Declaration Form City Treasurer’s Branch Office
(CTDF)
2.Government Issued valid ID DFA,SSS, GSIS, Comelec, LTO
3.New Business: Single Proprietor Department of Trade and Industry (DTI)
Certificate of Registration
4. Renewal of Business: Proof of Income City Treasurer’s Office (Main)
(Approved business tax declaration by an
evaluator)
5.Individual: Proof of income, payslip, Company, BIR
BIR Form 2316
6. Claiming of paid CTC Single City Treasurer’s Branch Office
Proprietor
Original tax bill and official receipt
(Duplicate or pink copy of official receipts
7.For Representative: Authorization Letter Owner or client being represented
with a photocopy of government issued DFA,SSS, GSIS, Comelec, LTO
valid ID of the person being represented
and the ID of the representative
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
New Business: 1. Accept the
1.Taxpayer accomplish accomplished Amount 5 minutes Collector
community tax CTDF and to be paid CTO
declaration form required depends Branch Office
(CTDF) and present documents on the
date of registration of 2.Encode the income of
business pertinent taxpayer
information
declared on
CTDF thru a
system which
automatically
compute tax due
based on the
declared gross
sales on the
CTDF
2.Pay the required 1.Accept the 5 minutes Collector
amount and receive payment and CTO
the computerized release the Branch Office
community tax computerized
certificate (CTC) CTC
Total 10 minutes

50
Renewal of Business: 1. Accept the 5 minutes Collector
1.Taxpayer accomplish accomplished Amount CTO
community tax CTDF and to be paid Branch Office
declaration form required depends
(CTDF) and present documents on the
the approved business 2.Encode the income of
tax declaration by a pertinent taxpayer
evaluator information
1.1 Taxpayer proceed declared on
to the counter intended CTDF thru a
for encoding of system which
information automatically
compute tax due
based on the
declared gross
sales on the
CTDF
2.Pay the required 1.Accept the
amount and receive payment and
the computerized release the
community tax computerized
certificate (CTC) CTC
Total 5 minutes
Individual 1. Accept the Amount 5 minutes Collector
1.Taxpayer accomplish accomplished to be paid CTO
CTDF and proceed to CTDF depends Branch Office
the counter intended 2.Encode the on the
for encoding of pertinent income of
information information taxpayer
declared on
CTDF thru a
system which
automatically
computes tax
due based on
the declared
gross sales on
the CTDF
2.Pay the required 2.Accept the Collector
amount and receive payment and
the computerized release the
community tax computerized
certificate (CTC) CTC
Total 5 minutes
Claiming of paid CTC 1.Search Included 5 minutes Collector
Single Proprietor Mayor’s permit in the
1.Taxpayer present no. (MP) thru the payment
original tax bill and system and print of
duplicate of pink copy CTC based on Business
of official receipts presented Tax
documents
2.Receive the 2.Release
computerized computerized
community tax CTC
certificate (CTC)
Total

51
ISSUANCE OF CERTIFIED TRUE COPY
1.Taxpayer accomplish 1.Accept 5 minutes Collector
unified request form accomplished
and accept order of form and issue
payment order of
payment
2.Pay the required fee 2.Accept
at the designated payment and
Counter issue official
receipt
3. Present Official 3.Process and 5 minutes
receipt at Releasing release the
counter and wait for requested
the release of your certified true
requested certified true copy
copy
Total 10 minutes

ISSUANCE OF COMMUNITY TAX CERTIFICATES (CORPORATION)

Community Tax Certificate shall be issued to every person or corporation upon

payment of the Community tax. A community tax shall be paid in place of residence of
the individual or in the place where the principal office of the juridical entity is located.
(Art.246 (e) Sec.160, LGC)

Office or Division: City Treasurer’s Branch Office

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City residents, business owners and taxpayers
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1.Community Tax Declaration Form City Treasurer’s Branch Office
(CTDF)
2.Government Issued valid ID DFA,SSS, GSIS, Comelec, LTO
3.New Business: Securities and Exchange Commission
Certificate of Registration Cooperative Development Authority
4. Renewal of Business: Proof of Income City Treasurer’s Office
(Approved business tax declaration by an Branch Office
evaluator)
ITR/Financial Statement if principal office
is located outside Quezon City
For Real Property Owner-Real property
tax bill
5. Claiming of paid CTC Corporation City Treasurer’s Office
Original tax bill and official receipt Branch Office
(Duplicate or pink copy of official receipts
For Representative: Authorization Letter DFA,SSS, GSIS, Comelec, LTO
with a photocopy of government issued
valid ID of the person being represented
and the ID of the representative
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
New Business: 1. Accept the
1.Taxpayer accomplish accomplished Amount 5 minutes Collector

52
community tax CTDF and to be paid
declaration form required depends
(CTDF) and present documents on the
date of registration of 2.Encode the income of
business pertinent taxpayer
information
declared on
CTDF thru a
system which
automatically
computes tax
due based on
the declared
gross sales on
the CTDF
2.Pay the required 1.Accept the Collector
amount and receive payment and
the computerized release the
community tax computerized
certificate (CTC) CTC
Total 5 minutes
Renewal of Business: 1. Accept the Collector
1.Taxpayer accomplish accomplished Amount 5 minutes
community tax CTDF and to be paid
declaration form required depends
(CTDF) and present documents on the
the approved business 2.Encode the income of
tax declaration by an pertinent taxpayer
evaluator information
1.1 Taxpayer proceed declared on
to the counter intended CTDF thru a
for encoding of system which
information automatically
compute tax due
based on the
declared gross
sales on the
CTDF
2.Pay the required 1.Accept the Collector
amount and receive payment and
the computerized release the
community tax computerized
certificate (CTC) CTC
Total 5 minutes
Claiming of paid CTC 1.Search Included 5 minutes Collector
Corporation Mayor’s permit in the
1.Taxpayer present no. (MP) thru the payment
original tax bill and system and print of
duplicate of pink copy CTC based on Business
of official receipts presented Tax
documents
2.Receive the 2.Release
computerized computerized
community tax CTC
certificate (CTC)
Total 5 minutes

53
ISSUANCE OF CERTIFIED TRUE COPY
1.Taxpayer accomplish 1.Accept 5 minutes Collector
unified request form accomplished
and accept order of form and issue
payment order of
payment
2.Pay the required fee 2.Accept
at designated counter payment and
issue official
receipt
3. Present Official 3.Process and
receipt at the Counter release the
and wait for the release requested
of your requested certified true
certified true copy copy
Total 5 minutes

PAYMENT OF MISCELLANEOUS TAXES & FEES

Collection of regulatory fees and various user/ service charges as required by

law and imposed by revenue generating departments of the Quezon City.

Office or Division: City Treasurer’s Branch Office

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All Quezon City taxpayers engaging in Business, profession
and/or transaction
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
Original order of payment generated from Various revenue generating offices of Quezon
revenue offices (no alteration) City

CLIENT STEPS AGENCY FEES TO PROCESSING PERSON

ACTION BE PAID TIME RESPONSIBLE
PAYMENT OF
PROFESSIONAL TAX 1. Verify from ₱ 300.00
RECEIPTS (PTR) the record of the (plus 5 minutes Collector
All PRC and IBP card previous penalty if
holders payment not
2.Accept updated;
New: payment 25% + 2%
Professionals- 3.Issue monthly
previous/currently Professional surcharge)
employed in gov’t Tax Receipts
1.Submit service Additional
record cost
2.Present original PRC Verification
ID fee of
3.Pay the required fee ₱ 20.00

Renewal: Cert. true

Present latest Original copy
PTR and photocopy of ₱ 50.00
latest PTR
PTR (LAWYERS)
54
New:
Lawyers presents 1. Verify from ₱ 300.00 5 minutes Collector
1. Present original IBP the record of the (plus
card and original previous penalty if
Certification from payment (if not
Supreme Court applicable) updated;
2.Pay the required fee 2.Accept 25% + 2%
3.Receive Professional payment monthly
Tax receipts 3.Issue surcharge)
Professional
Tax Receipts
Renewal:
Lawyers
previous/currently
employed in gov’t
present Service
Record, original latest
PTR and photocopy of
latest PTR and IBP
card Additional
cost
For Representative of Verification
Professional/Lawyers fee of
1.Present original ₱ 20.00
(PRC/IBP card), Cert. true
original & photocopy of copy
authorization letter and ₱ 50.00
original and photocopy
of gov’t issued ID,
photocopy of ID of
authorized person

55
COLLECTION OF MARKET BUSINESS TAX AND OTHER FEES

Collecting fees from Public and Private Markets and slaughterhouses as per
order of payments issued by other revenue generating departments

Office or Division: City Treasurer’s Branch Office

Classification: Simple
Type of Transaction: G2C- Government to Citizen
Who may avail: All QC taxpayers engaging in Market Business (Private and Public)
street vendors, meat vendors, market stallholders
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
Market Stallholders:
1st Quarter
Sales Declaration and Evaluation Form City Treasurer’s Branch Office
Business Permit Business Permit Licensing Office
Latest tax bill and official receipt City Treasurer’s Office
2nd to 4th Quarter
Previous tax bill and official receipt City Treasurer’s Branch Office
Hawkers, street vendors, transient
vendors/others City Treasurer’s Office
Latest official receipt
Liquor Permit Fee
Original order of payment Business Permit Licensing Dept.
Sealing Fee
Original order of payment City Treasurer’s Office
CLIENT STEPS AGENCY FEES TO PROCESSING PERSON
ACTION BE PAID TIME RESPONSIBLE
Market Stallholders City Tax and Based on 5 minutes Collector
(Private and Public Regulatory fees the amount Market Section
Markets) 1.Evaluate the indicated in
1st Quarter submitted the Order of
1.Taxpayer requirement payment
accomplish the Sales 1.1 Assess the Assessment
Declaration & Business taxes Clerk
Evaluation form, and regulatory Taxes and Fees
present business fees Division
permit, latest tax bill 2. Accept
and official receipt payment and Local Revenue
2.Pay the required Issue Collection
amount and receive Computerized Officer
official receipt Official receipt
2.1Proceed to MDAD (COR)

2nd Quarter to 4th City Tax & 5 minutes Collector

Quarter Garbage fee Market Section
1.Present the 1.Assess the
previous tax bill and City Tax &
official receipt garbage fee Local Revenue
2.Pay the required 2.Accept Collection
amount and receive payment and Officer
official receipt issue
Computerized
Official Receipt
(COR)

56
Hawkers Vending
Fee 1.Accept order Based on 5 minutes Collector
(Street vendors, of payment (no the market
transient alteration) classification
vendors/others issued by and area
1.Present latest Market awarded
official receipt Development
2.Pay the required Administration
amount and receive Dept.
official receipt 2.Accept
payment and
issue official
receipt
Payment for 1.Accept order Based on
Slaughter and of payment the amount 5 minutes Collector
permit fees, ante issued by the indicated in
mortem, post City Veterinary the order of
mortem, entry fee Office payment
Meat Handlers, 2. Accept
Market meat vendors payment and
others issue official
1.Submit original receipt
order of payment
2.Pay the required
amount and receive
official receipt
Liquor Permit Fees 1.Accept order Based on
(Beer, wine,serving/ of payment the amount 5 minutes Collector
special permit) issued by the indicated in
Corporation & Single LLRB the order of
Proprietor 2. Accept payment
(restaurants/retailer payment and
/wholesaler, bar , issue official
cocktail lounge, receipt
carinderia)
1.Taxpayer submit
original order of
payment
2. Pay the required
amount and receive
official receipt
Sealing Fee 1.Accept order Based on
1.Taxpayer submit of payment the amount 5 minutes Collector
original order of issued by the indicated in
payment City Treasurer’s the order of
2.Pay the required Office payment
amount and receive 2. Accept
official receipt payment and
issue official
receipt
Total 5 minutes

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 FEEDBACK AND COMPLAINTS MECHANISM
How to send feedback Accomplish the survey form/feedback form at the
designated drop box (transparent box) in front of the
receiving area or desk of the Officer of the Day
How feedbacks are processed Every Friday, the assigned personnel open the drop
box and consolidate the survey or feedback form.
Records all feedback/survey form submitted

Feedback requiring response/answer is forwarded to

the Records Section, Administrative Division, attach
routing slip and specify the proper personnel/office for
appropriate action within (3) days upon receipt of
feedback form.

Forwarded to the specified complainant/client the

response of the relevant office/personnel
For inquiries and follow-ups, clients may contact the
Telephone number 988-4242 local 8320
How to file a complaint Complaints can be filed via email with the provided
information such as name of personnel being
complained, incident and evidence
Email address: [email protected]

How complaints are processed The Acting Asst. City Treasurer for Administration
opens the email on a daily basis and evaluate each
complaint

Upon evaluation, the Acting Asst. City Treasurer for

Administration shall start the investigation and forward
the complaint to the relevant office/personnel for their
explanation

The Acting Asst. City Treasurer for Administration shall

prepare a report after the investigation and shall
submit it to the City Treasurer for appropriate action.

The Acting Asst. City Treasurer for Administration will

provide response to the client/complainant.

For inquiries and follow-ups, clients may contact the

following telephone number: 988-4242 local 8319

Contact Information of ARTA, ARTA: [email protected]

PCC, CCB 8478 5093
PCC: 8888
CCB: 0908-881-6565 (SMS)

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