| PROVINCIAL TREAURER’S OFFICE | |||||||
| FRONTLINE SERVICES: | |||||||
| I Receive/release vouchers and payrolls and other documents | |||||||
| II Payment of grants & donations, salaries of LSB teachers and approved vouchers | |||||||
| III Payment of salaries, wages and other benefits paid in cash | |||||||
| IV Collection of: | |||||||
| A. Taxes | |||||||
| B. Fees | |||||||
| C. Charges | |||||||
| I. RECEIVE/REALEASE VOUCHERS AND PAYROLLS AND OTHER DOCUMENTS | |||||||
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | |
| Client | Service Provider | ||||||
| 1. | Present documents | Receives the voucher & check then verify record of monthly remmittance | 5 minutes per transaction | Edimar Galinato | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 2. | Fill-up the tracking slip and sign then record in the logbook | 5 minutes | Edimar Galinato | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |||
| 3. | Assigned PTO no. in the voucher/payroll and indicate the date received and forward to PT | 3 minutes | Edimar Galinato | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |||
| Receive voucher/payroll for approval and signature | Provincial Treasurer | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |||||
| 4. | Forward to Provincial governors office for signature and approval by the governor | 5 minutes | Ediemar Galinato | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |||
| TOTAL DURATION 13 minutes and 25 seconds | |||||||
| III. PAYMENT OF SALARIES AND WAGES AND OTHER BENEFITS PAID IN CASH | ||||||||
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | ||
| Client | Service Provider | |||||||
| 1. | Present I.D. | Verifies ID presented return | 15 seconds | Oscar c. Ladia Jenifer Ablaza | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |||
| 2. | Wait | The cashier will locate voucher/payroll in the files | 5 minutes | Oscar c. Ladia Jenifer Ablaza | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |||
| 3. | Count and received payment and affix signature for acknowledgement | Cash count and give the amount/money due to client | 2 minutes | Oscar c. Ladia Jenifer Ablaza | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |||
| TOTAL DURATION 7 minutes and 15 seconds | ||||||||
III. COLLECTION OF:
- TAXES- means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs.
- REAL PROPERTY TAX (Chapter II. Provincial taxes of provincial tax ordinance no. 01 S-2002)
1.1 Basic Real Property Tax has an annual ad valorem tax at the rate of one percent (1%) of the assessed value of real property, such as land, buildings, machinery and other improvements affixed or attached to real property located in this province.
1.2 Additional Levy on Real Property Tax for the Special Educational Fund SEF. There is an additional one percent ax on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds shall accrue exclusively to the Special Education Fund.
1.3 Time of Payment. The real property tax shall be due and payable on the first day of January or in 4 equal installments:
- on or before march 31;
- on or before June 30:
- on or before September 30;
- on or before December 31
1.4 Tax Discount for Advance and prompt Payment.
20% discount if the tax paid on or before December 31 of the preceding year.
10% discount f the tax paid on or before March 31 of the current year
1.5 Real Property Tax distribution of proceeds.
- Province- Thirty Five Percent (35%) shall accrue to the general fund
- Municipality- forty (40%) shall accrue to the general fund of the municipality where the property is located.
- Barangay- Twenty five percent (25%) shall accrue to the barangay where the property is located.
| A-1 COLLECTION OF REAL PROPERTY TAX-(Prov’l. Share-BASIC & SEF) | |||||||
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | |
| Client | Service Provider | ||||||
| 1. | Present check & vouchers for remittance of RPT Prov’l. Share(BASIC & SEF) | Receives the voucher & check then verify record of monthly remittance | 5 minutes per voucher | checks for payments vouchers | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |
| 2. | Receives the returned checks with voucher | If there are discrepancies, collectors returns the voucher and check to the Municiapal Treasurer | 25 seconds | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 3. | Wait | Issue O.R. | 5 minutes / O.R. | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 4. | Receive the O.R. issued and voucher duly signed by the collector | Record payment in the control book of monthly remittances | 3 minutes | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| TOTAL DURATION 13 minutes and 25 seconds | |||||||
| A-2 COLLECTION OF REAL PROPERTY TAX-(Individual Taxpayer) | |||||||
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | |
| Client | Service Provider | ||||||
| 1. | Present previous Official Receipt and current Notice of Assessment/Tax Bill(NATB) | compute the Real Property Tax | 5 minutes | Previous O.R. NATB | Venelyn Licilcan-License Inspector I | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |
| 2. | Pay the amount due | Cash count and Issue Official Receipt | 5 minutes | Venelyn Licilcan-License Inspector I | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| TOTAL DURATION 10 minutes | |||||||
A-3 COLLECTION OF TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP
“Provincial Tax Ordinance No.-01 Series of 2002 Article C. Section 2 C. 01. Imposition of Tax. There is hereby levied a tax on the sale, donation, or in any other mode of transferring ownerships or title of real property tax at the rate of fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the real property or the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher.
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | |
| Client | Service Provider | ||||||
| 1. | Present documents for transfer of Real Property Ownership | Receives and determine if which ever is higher in the Deed of Sale, Market Value and Assessed Value as basis of computation | I minute | Deed of Sale Tax Declaration | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |
| 2. | Wait | Compute Tax due | 9 minutes per transfer | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 3. | Pay the Tax due as per computation | Cash Count | 15 minutes | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 4. | Receive the O.R. | Record payment in the control book of monthly remmittances | 5 minutes | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| TOTAL DURATION 15 minutes and 15 seconds | |||||||
A-4 COLLECTION OF TAX ON PRINTING AND PUBLICATION
” Provincial Tax Ordinance No. 01 Series of 2002 Article D. Section 20.01. Imposition of Tax. There is hereby levied a tax at the rate of fifty percent(50%) of 0ne percent(1%) of the gross annual receipts for the proceeding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, newspapers and others of similar nature.
In the case of a newly started business, the tax shall be one- twentieth (1/20) of one percent(1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein.
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | |
| Client | Service Provider | ||||||
| 1. | Present statement gross annual receipts for the preceeding calendar year In case of newly started business present Statement of Capital Investment | Compute the tax per provincial Tax Ordinance No. 1 Series 2002 Article D. | 5 minutes | Gross Annual Receipts(GAR) If new business, Amount of Capital Investment(CI) | 50% 0f 1% of GAR 1/20 of 1% of CI | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino |
| 2. | Wait | prepare governors permit and forward to governor’s office for signature | 10 minutes | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 3. | Wait | Forward to governor’s office for signature | 5 minutes | Collector | Provincial Governor’s Office | ||
| 4. | Pay the amount due and receive OR with governor’s Permit | cash count and issue OR with Governor’s Permit | 5 minutes | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| TOTAL DURATION 25 minutes | |||||||
A-5 COLLECTION OF FRANCHISE TAX
“Provincial Tax Ordinance No.01 Series of 2002 Article E., Section 2E, 01. Definition. When used in this article, franchise is a right or privilege, affected with public interest, which is conferred upon private persons or corporation, under such terms, and conditions as the government and its political subdivision may impose in the interest of public welfare, security and safety.
Section 2E,02. Imposition of Tax. There is hereby imposed a tax on business enjoying a franchise tax, at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts which shall include both cash sales on account realized during the preceding calendar year within the Province.
In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, year regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided herein.”
| A-5.1 FOR RENEWAL OF FRANCHISE TAX | |||||||
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | |
| Client | Service Provider | ||||||
| 1. | Secure of Sworn Statement of Gross Income during the preceding calendar year, accomplished form and have it notarized | Issue Form | I minute | Sworn Statement of Gross Income during the preceding calendar year | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |
| 2. | Returned duly notarized form of Sworn Statement of Gross Income | check the record and compute the amount to be paid | 10 minutes | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 3. | Wait | Prepares Governor’s permit and forward to governor’s office for signature | 10 minutes | 500 | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |
| 4. | Pay Tax due and receives O.R. and governor’s Permit | Cash count and issue OR with governor’s permit | 5 minutes per OR | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
|
A-5.2 FOR NEWLY STARTED BUSINESS FRANCHISING |
|||||||
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | |
| Client | Service Provider | ||||||
| 1. | present Statement of Capital Investment | Receives the documents and compute tax due | 10 minutes | Statement of Capital Investment | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |
| 2. | Wait | prepare government permit and forward to governor’s office for siganture | 10 minutes | 500 | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |
| 3. | Pay the amount due and receive OR with governor’s Permit | cash count and issue OR with Governor’s Permit | 5 minutes per OR | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| TOTAL DURATION 25 minutes | |||||||
A-6 COLLECTION OF TAX ON SAND ,GRAVEL AND OTHER QUARRY RESOURCES
” Provincial Tax Ordinance No.01 Series of 2002. Article F. Section 2 F.01. Imposition of Tax. There is hereby imposed a tax of eight point five percent (8.5%) of the fair market value in this province per cubic meter of ordinary stones, sand and gravel, earth, and other quarry resources, such as but not limited to marl, marble, granite, volcanic cinders, basalt, tuff and rock phosphate, extracted from the public lands or from the beds of seas, lakes, rivers, streams, creeks and other public waters within the territorial jurisdiction of the Province.
| A-6.1 COLLECTION OF TAX ON SAND, GRAVEL AND OTHER QUARRY RESOURCES | |||||||
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | |
| Client | Service Provider | ||||||
| 1. | Present order of payment from PNREO | Receives the documents presented | 3 seconds | Ronald L. Rubi- Administrative Officer III | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 2. | Wait | Compute Tax due | 5 minutes | Ronald L. Rubi- Administrative Officer III | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 3. | Pay tax due | Issue OR | 5 minutes | PNREO | PNREO | ||
| 4. | Receives OR and present to PNREO for verification and preparation of document needed | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |||||
| 5. | Back to PTO for the preparation of Governor’s permit | Prepares Governor’s permit and forward to PNREO for processing | 10 minutes per permit | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |||
| 6. | Back to PNREO to get the governor’s permit | Record payment | 3 minutes | PNREO | |||
| TOTAL DURATION 23 minutes and 3 seconds | |||||||
A-7 COLLECTION OF PROFESSINAL TAX
” Provincial Ordinance No. 01 Series of 2002, , Article G, Section 2G.01. Imposition of Tax. There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three Hundred Pesos(P300.00).
Section 2G.02. coverage. Professionals who passed the bar examinations any board or other examinations conducted by the Professional Regulation Commission(PRC), or any other profession requiring government examination shall be subject to the professional tax.
Section 2G.05 Time of Payment. The professional tax shall be payable annually on or before on or before the thirty-first(31st) day of January of each year to the Provincial Treasurer or hi/her duly authorized representative. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein.”
| A-7.1 COLLECTION OF PROFESSIONAL TAX | |||||||
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | |
| Client | Service Provider | ||||||
| 1. | PreSent PRC license | Receives the documents presented | 3.5 minutes | PRC license | 300 | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino |
| 2. | Pay the tax, receive OR. And PRC license | Cash count, Issue OR and retirn PRC license | 5 minutes | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| TOTAL DURATION 8 minutes | |||||||
A-8 Annual Fixed Tax for Every Delivery Truck or Van of Manufacturer or Producers. Wholesalers of, Dealers or Retailers in Certain Products.
” Provincial Tax Ordinance. No. 01 series of 2002, Article I. Section 21.01. Imposition of Tax. There is hereby imposed an annual fixed tax for every truck, van, or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigar and cigarettes, and other products as may hereafter is determine by the Sangguniang Panlalawigan, to sales outlets, or consumers, whether directly or indirectly, within the province in the amount of Five Hundred Pesos (P500.00).
Section 21.03 Time and Place of Payment. The Tax imposed in this Article shall accrue on the first day of January and shall be paid to the provincial treasurer or his/her duly authorized representative within the first twenty (20) day of January.”
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | |
| Client | Service Provider | ||||||
| 1. | Present notice of payment | Receives Notice of payment verify and record in the index card and compute tax due | 5 minutes | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 2. | Pay tax due and receives OR | Compute Tax due | 5 minutes | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 3. | Wait | Post payment in taxpayers index card and prepare Governor’s Permit | 3 minutes | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 4. | Wait | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||||
| 5. | Receives OR, Delivery trucks & vans stickers and Governor’s permit | Issue Stickers and Governor’s permit | 5 minutes & 10 seconds | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| TOTAL DURATION 18 minutes and 10 seconds | |||||||
- FEES AND CHARGES
B-1 Provincial Permit and Regulatory Fees
” Provincial Tax Ordinance No.01 Series of 2002, Article A. Governor’s Permit Fees. Section 3A.01. Impositon of Fee. – There shall be collected an annual fee at the rates provided hereunder for the issuance of a Governor’s permit to every person that shall conduct a business or activity within this province;
(a) On those engaged in the business of printing and publication – P 500.00
(b) On business enjoying s franchise P500.00
© On the Extraction of sand, gravel and other quarry resources P500.00
(d) On proprietors, lessors, or operators of amusement places – P500.00
(e) On Operators of Delivery Trucks and Vans regardless of
number of trucks or vans P500.00
The permit is payable for every separate or distinct establishment or place where the business or activity does not become exempt by being conducted with some other business or activity for which the permit fee has been paid.
| GOVERNOR’S PERMIT | |||||||
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | |
| Client | Service Provider | ||||||
| 1. | Pay the stipulated amount | Receives payment Issue OR | 5 minutes per OR | 500 | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |
| 2. | Wait | Prepare the Governor’s permit | 10 minutes | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 3. | Follow-up at Provincial governor’s office | Forward to Provincial governor’s office for signature | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |||
| TOTAL DURATION 15 minutes | |||||||
B-2 PROVINCIAL SERVICE FEES
” Provincial Tax Ordinance No.01 Series of 2002, Article A. Secretary’s Fees Section 4A.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this Province.
(a) For every page or fraction thereof typewritten(not including
the certificate and notation) -P30.00 (b) For each certificate of correctness(with seal of office) written on
the copy or attached thereto -P30.0
© Clearance form the Prosecutor’s Office or other
judicial offices(with seal) -P30.00
(d) For certified copies of any papers, records, decrees,
judgment or entry of which any person is entitled
to demand and receive a copy(in connection with judicial proceedings)
for each page -P30.00
(e) Photocopy or any other copy produced by copying
machine per page -P30.00
| CERTIFICATION FEE | |||||||
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | |
| Client | Service Provider | ||||||
| 1. | Pay the certification fee | Receives payment Issue OR | 5 minutes per OR | P30.00 per page | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | |
| 2. | Present OR at the office issuing Certification | Office concerned | Service Record-HRMO,Leave Credits-HRMO,No pending creminal case-HRMO, Net Take Home Pay-office of the employee concerned and to be signed by the Provincial Treasurer, True Copy of Real Property-Provincial Assessor’s Office | ||||
| TOTAL DURATION 15 minutes | |||||||
B-3 FEES CHARGES ON QUARRY RESOURCES
” Provincial Ordinance No.01 Series of 2002 Article N., Section 5 N.01. Imposition of Fees and Charges. There shall be collected the following amount for quarrying resources:
(a) Annual Filing and Processing Fee- P200.00/Permittee
(b) Verification Fee – P3,000.00/Permittee
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | |
| Client | Service Provider | ||||||
| 1. | Pay the certification fee | receives the documents presented and read | I minute | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 2. | Receives OR and documents then | Compute tax due and Issue OR and return documents | 8 minutes | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| TOTAL DURATION 9 minutes | |||||||
B-4 FEES AND CHARGES FOR ACCREDITATION AND CERTIFICATION OF CONTRACTORS AND SUPPLIERS
” Provincial Tax Ordinance No.01 Series of 2002, Article P., Section 5 P.01. Impositon of Fees and Charges. There shall be collected fees and charges for the accreditation and certification of contractors and suppliers, as follows:
- Accreditation
(a) Contractor (Straight contract), materials and labor -P3,000.00
(b) Supplier (materials only)
1. General Merchandise (with three or more product lines) -P1,500.00
2. Other supplies and allied services -P1,000.00
2. Bid Forms and Documents -P500.00
(a) contractor -P500.00
(b) Supplier -P300.00
| STEP | Process/Activity | Duration | Requirements | Fees | Person Responsible | Location | |
| Client | Service Provider | ||||||
| 1. | Tender payment | Receive payment | 5 seconds | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| 2. | Receives OR | Issue OR | 5 minutes | Collector | Provincial Treasurer’s Office, Capitol Building, Capitol Hills, Cabarroguis, Quirino | ||
| TOTAL DURATION 9 minutes | |||||||
OFFICE OF THE PROVICIAL TRASURER
VISION
The Provincial Treasure’s Office shall assist in the transformation of the Local Government Unit into financing sustaining institutions working within the framework of the National Government Fiscal Policies.
MISSION
The Provincial Treasurer’ Office shall assist in enhancing the financial capability of the LGU within the framework of National Government Policies; evaluating the fiscal performance of the Municipal Government against a set of standard measuring the delivery of basic services; economic strategies adopted and implemented; sound fiscal practices; and financial viability.
