Treasury Services

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:

  1. 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.
    1. 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:

  1. on or before march 31;
  2. on or before June 30:
  3. on or before September 30;
  4. 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.

  1. Province- Thirty Five Percent (35%) shall accrue to the general fund
  2. Municipality- forty (40%) shall accrue to the general fund of the municipality where the property is located.
  3. 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
  1. 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:

  1. 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.

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