CAGAYAN DE ORO CITIZENS CHARTER

10
6

CITY FINANCE OFFICE

The City Finance Office shall exercise the following functions:

Advise the Mayor, the Sangguniang Panlungsod and other local government
officials, regarding the disposition of local government funds and on such
other matters relative to public finance;
Take custody and exercise proper management of the funds of the local
government;
Take charge of the disbursement of all local government funds and such other
funds, the custody is entrusted to the office by law, or other competent
authority;
Inspect private, commercial and industrial establishments within the
jurisdiction of the local government unit in relation to the implementation of tax
ordinances pursuant to the Local Tax Code;
Maintain and update the tax information system of the local government unit;
and
Conduct examination of Books of Accounts of business establishments.

Frontline Services Offered:

Securing New Business Permit/Renewal of Business Permit

Certification related to business license and fees
Community Tax Certificate
Real Property Tax Clearance
Payment of Transfer Tax/Contractors Tax/Developers Tax
Retiring a Business Permit
Business Taxes, Fees and Charges Payment
Realty Tax Billing and Payment

SECURING NEW BUSINESS PERMIT/RENEWAL OF

BUSINESS PERMIT

All enterprises are required to secure a Mayors Permit and Business License before the
start of business operations
All other requirements required by law, ordinance and rules are subject to post-audit
process
Post-Audit Process: After client has secured the Mayors Permit and Business License,
the business establishment is subject for inspection by the relevant offices of the city.
Office Address:

The City Hall, 1st Floor, Annex Building

City Finance Department, Capistrano-Hayes Streets
Cagayan de Oro City

Contact No.

088 857 5043, 088 857 5044

Email Address

citytreasurer.cagayandeoro@gmail.com

Frontline Personnel

Kiosk Assistants
Revenue Collectors
City Mayors Office Business Permit & Licensing
Division Personnel

Frontline Supervisor :

Mr. Ramon Antonio R. Mendoza

Office Head

Mr. Glenn C. Baez, MPA, Ph.D.

Client/s

Business Operators

Requirement/s

For New Applications:

Barangay Clearance/Authority to Operate
Articles of Incorporation/SEC Registration, if
applicable
Additional requirements:
- Depends on the nature of business
- To be submitted within the 30-day
compliance period
For Renewal of Existing Business Permit:
Barangay Clearance/Authority to Operate
Existing business license
Proof of Payment (Official Receipts)
Latest Income Tax Return
Comparative Financial Statement
Monthly/Quarterly VAT Payments

Schedule

Monday to Friday, 8:00 AM to 5:00 PM

Fee/s

Depending on amount of business taxes/fees and CTC

(Important: Only Cash/Managers Check, Cashiers

Check/Certified Checks are accepted for
payment)
Duration

15 minutes

HOW TO AVAIL OF THE SERVICE:

STEP

2.

CLIENT
ACTION

LGU ACTION

Go to the Kiosk
and press the
Application for
New Business
icon. Key in all
required
information,
pressing Back or
Next as
needed.
Submit for final
evaluation.

Machine will
print your
accomplished
application
form and
priority number

When ready to
pay, press
Business
Payment
Take note of the
GREEN priority
number on the
queuing screen.
Proceed to the
counter when
your priority
number is
called.
Pay the
assessed taxes
and fees

Machine will
print your
priority number

Present proof of
payment and
approved
Certificate of
Undertaking for
issuance of
business license

Issuance of
business
license

OFFICE OR UNIT
AND PERSON
RESPONSIBLE

LOCATION
OF
SERVICE

DURATION
OF
SERVICE

Kiosk Assistant

City
Treasurers
Office, 1st
Floor City
Hall Annex
Building,
Cagayan de
Oro City

5 minutes

Tax Mapping
Division, BusinessOne-Stop Shop
(BOSS)
The Kiosk

5 minutes

Issue Official
Receipt

Revenue Collector

Business
Tax Division
Business
Permits &
Licensing
Division, City
Mayors
Office

5 minutes

and
acknowledge
receipt of
business license

CERTIFICATION RELATED TO
BUSINESS LICENSE & FEES
Certification of last payment to be used in the:
Renewal of Business License
Certification of No Business for the residents of Cagayan de Oro City
Requesting for medical and hospital assistance, scholarship
SSS Claims and other purposes
Certification of Retirement of Business to be used in the Bureau of Internal
Revenue for Closing of Business and for verification purposes
Office Address:

The City Hall, 1st Floor Annex Building

City Finance Department, Capistrano-Hayes Streets
Cagayan de Oro City

Contact No.

088 857 5043, 088 857 5044

Email Address

citytreasurer.cagayandeoro@gmail.com

Frontline Personnel

Ms. Sylvia Socorro S. Dapanas

Ms. Jocelyn U. Ybanez

Frontline Supervisor :

Ms. Sylvia T. Mundo

Office Head

Mr. Glenn C. Baez, MPA, Ph.D.

City Treasurer

Client/s

Last Payment - Cagayan de Oro business owners

No Business - Indigents and any citizen of Cagayan
de Oro
Retirement of Business - Owners of businesses who
closed their business

Requirement/s

For Retirement of Business:

1. Certification/Notice of Business Retirement
For CSWD/Legal/Medical Assistance:
1. Certificate of No Land Holding from Assessors
Office

Schedule

Monday to Friday, 8:00 AM to 5:00 PM

Fee/s

P 50.00 Certification Fee

Duration

6 - 9 minutes

HOW TO AVAIL OF THE SERVICE:

STEP

CLIENT
ACTION

Go to the Kiosk
and press icon
for ALL OTHER
FEES OR
INQUIRIES.
Press the
Business
Payment icon.
Proceed to the
counter when
your priority
number is
called. Take note
of the green
priority number
on the queuing
screen.

Pay required tax

LGU ACTION

OFFICE OR UNIT
AND PERSON
RESPONSIBLE

Kiosk Assistant

LOCATION
OF
SERVICE

DURATION
OF
SERVICE

City
Treasurers
Office,
Ground
Floor City
Hall Annex
Building
2-3 minutes

Review
submitted
documents
and determine
what
certification is
being
requested. If
required
information is
available,
issue order of
payment.
Issue Official
Receipt

City
Treasurers
Office,
Ground
Floor, J.V.
Seria
Building

Revenue
Collector

Business
Tax Division

City
Treasurers
Office,
Ground
Floor City
Hall Annex
Building

2-3 minutes

Present Official
Receipt

Prepare and
release the
certification

Frontline
Personnel

Computer
Division, City
Treasurers
Office, J.V.
Seria
Building

COMMUNITY TAX CERTIFICATE

Formerly known as the Residence Tax Certificate or Cedula, the Community Tax
Certificate is a manifestation that residents have the commitment to specifically contribute to
the development of their communities and that they pay the necessary dues arising from the
income derived from business, exercise of profession and/or ownership of real properties in
the area. Profit and non-profit organizations and other entities operating in the city are
likewise required to secure a CTC.
Office Address:

The City Hall, 1st Floor, City Hall Annex Building

City Treasurers Office, Capistrano-Burgos Streets
Cagayan de Oro City

Contact No.

088 857 5044, 088 857 5043

Email Address

citytreasurer.cagayandeoro@gmail.com

Frontline Personnel

Revenue Collectors

Frontline Supervisor :

Ms. Victoria Eufrocina E. Dalugdog

Department Head

Mr. Glenn C. Baez, MPA, Ph.D.

Client/s

Citizens, enterprise/business owners in

Cagayan de Oro City

Requirement/s

Accomplished Request Form

For individuals:
Gross earnings from previous year
Income from real property
For corporations:
Gross receipts from previous year
Amount of sale of real property

Schedule

Fee/s

Monday to Friday, 8:00 AM - 5:00 AM

For individuals : Basic Tax: P5.00
Additional Tax (not to exceed P5, 000.00):
1. Gross earnings derived from business
or profession during the preceding year
(P1.00 for every P1, 000.00)
2. Income from real property
For corporations: Basic Tax: 500.00
Additional Tax (not to exceed P10, 000.00)
1. Assessed value of real property owned
in the Philippines (P2.00 for every
P5,000.00)

2. Gross earnings, including dividends

derived from business in the Philippines
during the preceding year (P2.00 for
every P5,000.00)
Duration

3 5 minutes

HOW TO AVAIL OF THE SERVICE:

STEP

CLIENT
ACTION

LGU ACTION

Press the icon

FILL-UP
COMMUNITY
TAX/CEDULA.
Key
in
all
required
information hten
press SUBMIT.
When ready to
pay,
press
BUSINESS
PAYMENT.

Machine will
print
accomplished
application
form and
priority number

Take note of the

GREEN
PRIORITY
NUMBER on the
queuing screen.
Proceed to the
counter when
your priority
number is called

Compute
amount of
community
development
tax to be paid
and inform
client of
amount to be
paid

Pay the required

fees

Issue CTC

OFFICE OR UNIT
AND PERSON
RESPONSIBLE

LOCATION
OF
SERVICE

DURATION
OF
SERVICE

Business
Tax Division

2-3 minutes

Kiosk Assistant

Frontline
Personnel

1st Floor, City

Hall Annex
Building
(City
Treasurers
Office

1-2 minutes

REAL PROPERTY TAX CLEARANCE

Clearance used for the transfer of property ownership, loan and for verification
purposes.
Office Address:

The City Hall, 1st Floor, City Hall Annex Building

City Treasurers Office, Capistrano-Burgos Streets
Cagayan de Oro City

Contact No.

088 857 5044, 088 857 5043

Email Address

citytreasurer.cagayandeoro@gmail.com

Frontline Personnel

Ms. Arsenia Ocular

Frontline Supervisor :

Ms. Evelyn E. Labis

Office Head

Mr. Glenn C. Baez, MPA, Ph.D.

Client/s

Real property owners in Cagayan de Oro City

Requirement/s

Accomplished Request form

Latest official receipt for existing property (land
Improvement and machinery) or tax declaration for
newly acquired property

Schedule

Monday to Friday, 8:00 AM to 5:00 PM

Fee/s

P150.00 Certification fee

Duration

17 - 27 minutes

HOW TO AVAIL OF THE SERVICE:

STEP

CLIENT
ACTION

Submit
requirements

LGU ACTION

Verify real
property tax
payment and
inform client of
required fee

OFFICE OR UNIT
AND PERSON
RESPONSIBLE

Frontline
Personnel

LOCATION
OF
SERVICE

Realty Tax
Division
1st Floor City
Hall Annex
Building
(City
Treasurers
Office)

DURATION
OF
SERVICE

10-15
minutes

STEP

CLIENT
ACTION

Pay the required

fees

LGU ACTION

Issue official
receipt

OFFICE OR UNIT
AND PERSON
RESPONSIBLE

LOCATION
OF
SERVICE

DURATION
OF
SERVICE

Revenue Collector

Business
Tax Division

3-5 minutes

1st Floor City

Hall Annex
Building
(City
Treasurers
Office)
3

Submit official
receipt of fee
paid

Claim the Real

Property Tax
Clearance and
acknowledge
receipt

Prepare the
tax clearance
certificate and
secure
signature of
Chief,RTD

Frontline
Personnel,

Realty Tax
Division

Chief, RTD

1st Floor City

Hall Annex
Building
(City
Treasurers
Office)

Release the
Certificate

Frontline
Personnel

3-5 minutes

1 minute

PAYMENT OF TRANSFER TAX/ CONTRACTOR TAX/

DEVELOPERS TAX
Transfer taxes are paid for transactions involving any mode of transfer or ownership
of real property. The tax should be paid within 60 days from the date of execution of the
transfer document.
Office Address:

The City Hall. 1st Floor, City Hall Annex Building

City Treasurers Office, Capistrano-Burgos Streets
Cagayan de Oro City

Contact No.

088 857 5044, 088 857 5043

Email Address

citytreasurer.cagayandeoro@gmail.com

Frontline Personnel

Ms. Verlita Dela Cerna

Ms. Lolita Joy Legaspi
Mr. Erwin Baculio

Frontline Supervisor :

Ms. Victoria Eufrocina E. Dalugdog

Office Head

Mr. Glenn C. Baez, MPA, Ph.D.

Client/s

Property owners/ taxpayers in Cagayan de Oro City

who are transferring ownership of real property

Requirement/s

Schedule

Monday to Friday, 8:00 AM to 5 PM

Fee/s

For Transfer Tax:

For Residential/Agricultural : 50% of 1% of the total
consideration involved in the acquisition of the
property or the fair market value, whichever is
higher
For Industrial /Commercial: 75% of 1% of the total
consideration involved in the acquisition of the
property or the fair market value, whichever is
higher.
For Contractors Tax:
Per schedule under Sec. 58(e) of Ord. # 8847-2003
For Developers Tax:
2% of Consideration

Duration

7 -10 minutes

For Transfer Tax/ Developers Tax

Photocopy of Deed of Sale, Donation or Extrajudicial
Settlement
Photocopy of Tax Declaration of property to be
transferred, including that of improvement, if any.
Certificate Authorizing Registration (CAR) from
Bureau of Internal Revenue
Community Tax Certificate (for individuals)

HOW TO AVAIL OF THE SERVICE:

STEP

2.

CLIENT
ACTION

LGU ACTION

Go to the Kiosk
and press icon
for ALL OTHER
FEES OR
INQUIRIES.
Press the icon of
your desired
transaction.
Proceed to the
counter when
your priority
number is
called. Take note
that the priority
number color
corresponds
with selected
transactions
a. Blue-Realty
Billing
b. YellowBusiness Billing
c. Red-Realty
Payment
d. GreenBusiness
Payment

Kiosk will print

your priority
number.

Pay required tax

Issue official
receipt

OFFICE OR UNIT
AND PERSON
RESPONSIBLE

Kiosk Assistant

LOCATION
OF
SERVICE

The Kiosk,
City
Treasurers
Office

DURATION
OF
SERVICE

5 minutes

Evaluate
documents
and compute
amount of tax
to be paid and
issue order of
payment

City
Treasurers
Office, J.V.
Seria
Building

Revenue
Collector

25
minutes

RETIRING A BUSINESS PERMIT

Enterprises that have closed or ceased to exist, or whose ownership has changed,
must file an Application for Retirement of Business. This should be done to update the City
Governments records and avoid accumulation of tax payments and penalties.
Office Address:

The City Hall, 1st Floor City Hall Annex Building

City Treasurers Office, Capistrano-Hayes Streets
Cagayan de Oro City

Contact No.

088 857 5044, 088 857 5043

Email Address

citytreasurer.cagayandeoro@gmail.com

Frontline Personnel

Mr. Edsel Mark Balintag

Ms. Roselyn Jabien

Frontline Supervisor :

Ginaline E. Racines
Chief, Business Tax Mapping Division

Office Head

Mr. Glenn C. Baez, MPA, Ph.D.

Client/s

Enterprises/Business operators in Cagayan de Oro City

Requirement/s

Request for Business Retirement (personally

filed by the owner or authorized representative)
Affidavit of Closure
Financial Statements
Annual Income Tax Return, VAT or Percentage
Tax Payments
Original Business Permit and official receipts
issued by the City Treasurers Office
Sales Book
Map of Business Location (Sketch)
Board Resolution regarding closure of operation
(for corporation)

Schedule

Monday to Friday, 8:00 am to 5:00 pm

Fee/s

P 150.00 (Business Retirement Fee) plus

corresponding penalties for non-compliance of
required documents)
Depending on amount of business taxes due, if
any

Duration

Minimum 1 day and 35 minutes

Maximum 1 day and 57 minutes

HOW TO AVAIL OF THE SERVICE:

STE
P

CLIENT
ACTION

Submit
requirements

LGU ACTION

Evaluate
documents

OFFICE OR UNIT
AND PERSON
RESPONSIBLE

LOCATION
OF
SERVICE

DURATION
OF
SERVICE

Frontline
Personnel
Chief, Business
Tax Mapping
Division

Business
Tax
Mapping
Division

1-2 minutes

Conduct of actual
inspection on the
establishment

Tax Mappers

1 day

Prepare and
evaluate
Inspection Report

Chief, Tax
Mapping Division

10-15
minutes

Chief, Revenue
Examination &
Review Division

10-15
minutes

Assessment of
applicants tax
deficiency/
delinquency,
if any

Revenue
Examinatio
n & Review
Division

Prepare order of
payment

Pay assessed
taxes and fees,
if any

Issue Official
Receipt

Revenue
Collectors

Business
Tax Division

2-5 minutes

Present Order
of Payment with
Official Receipt

Issuance of
Notice of
Retirement/Clear
ance Form

Frontline
Personnel

Computer
Division

2-5 minutes

STE
P

CLIENT
ACTION

LGU ACTION

Receive Notice
of Retirement/
Clearance Form
and have it duly
signed by the
Tax Mapping/
Inspection,
Revenue
Examination
Division,
Business Tax
Division and
City Treasurer

Sign Notice of
Retirement/Clear
ance and retain a
copy of
accomplished
form

OFFICE OR UNIT
AND PERSON
RESPONSIBLE

LOCATION
OF
SERVICE

DURATION
OF
SERVICE

Chief of concerned
Divisions
1. Revenue Exam.
2. Business Tax
Mapping
3. Business Tax
4. City Treasurer

City
Treasurers
Office
1st Floor
City Hall
Annex
Building,
Cagayan de
Oro City

10-15
minutes

BUSINESS TAXES, FEES & CHARGES PAYMENT

Office Address:

The City Hall, 1st floor, City Hall Annex Building

City Treasurers Office, Capistrano-Burgos Streets
Cagayan de Oro City

Contact No.

088 857 5044, 088 857 5043

E-mail Address

citytreasurer.cagayandeoro@gmail.com

Frontline Personnel

Business Tax Division

Collectors:
1. Victor Ajan
2. Mercy Amora
3. Pamela Jane Arda
4. Erwin Baculio
5. Sylvette Bagaipo
6. Jojo Cababaros
7. Elsie Cantilado
8. Ditas Durano
9. Carlo Estanilla
10. Gerome Galanida
11. Emma Monis
12. Elvira Paasa
13. Ma. Veronica Rodriguez
14. Larri Joy Zagado

Fronline Supervisor

Ms. Victoria Eufrocina E. Dalugdog

Office Head

Mr. Glenn C. Baez, MPA, Ph.D.

Client/s

Business owners in Cagayan de Oro

Requirement/s

Schedule

Monday to Friday, 8:00 AM 5:00 PM

Fee/s

(Refer to Cagayan de Oro City Revenue Code)

Duration

3 to 5 minutes

HOW TO AVAIL OF THE SERVICE:

STE
P

CLIENT
ACTION

Go to the Kiosk
and press icon
Business Billing.
Key in Permit
Number and
Barangay then
press Search. .
When ready to
pay, press
Business
Payment icon.

Take note of the

GREEN
PRIORITY
NUMBER on
the queuing
screen. Proceed
to the counter
when your
priority number
is called

Pay the
assessed taxes

LGU ACTION

Machine will print

bill and priority
number.

OFFICE OR UNIT
AND PERSON
RESPONSIBLE

LOCATION
OF
SERVICE

DURATION
OF
SERVICE

Kiosk Assistant

The Kiosk,
City
Treasurers
Office

2 to 3
minutes

1st floor, City

Hall, Annex
Bldg. (City
Treasurers
Office)

Issue official
receipt

Revenue
Collectors

1 to 2
minutes

REALTY TAX BILLING AND PAYMENT

There shall be levied an annual ad valorem tax of the assessed value of real
property, such as lands, buildings, machinery and other improvement affixed or attached to
real property located in the City. It shall be due and payable on the first day of January.
Office Address:

The City Hall, 1st floor, City Hall Annex Building

City Treasurers Office, Capistrano-Burgos Sts.
Cagayan de Oro City

Contact No.

088 857 5044, 088 857 5043

E-mail Address

citytreasurer.cagayandeoro@gmail.com

Frontline Personnel

Realty Tax Division

Billing Clerks:
Sarah Biol
Zaldy Cabrezos
Sandra Cecilia Felias
Gomer Galanida
Pablita Maglangit

Collectors:
Elaine Akut
Evelyn Baal
Gamaliela Bayron
Nenita Licayan
Gemma Madrona
Cesar Mendoza
Leo Vasallo

Fronline Supervisor

Ms. Evelyn E. Labis

Office Head

Mr. Glenn C. Baez, MPA, Ph.D.

Client/s

Citizens and Property owners in Cagayan de Oro

Requirement/s

Official Receipt from last payment/ Tax Declaration

Schedule

Monday to Friday, 8:00 AM 5:00 PM

Fee/s

For residential, agricultural and/ or other classes

of properties at the rate of two (2%) of assessed
value
For commercial and/or industrial at the rate of
three percent (3%) of assessed value
(Important: Only Cash/Managers Check, Cashiers
Check/Certified Checks are accepted for payment)

Duration

3 to 5 minutes

HOW TO AVAIL OF THE SERVICE:

STE
P

CLIENT
ACTION

LGU ACTION

Go to the Kiosk
and press icon
Realty Tax
Billing. Key in
the tax
declaration
number and
barangay, then
press Search.
When ready to
pay, press
Realty Payment
icon.

Machine will print

bill and priority
number.

Take note of the

RED PRIORITY
NUMBER on
the queuing
screen. Proceed
to the counter
when your
priority number
is called

Pay the
assessed taxes

OFFICE OR UNIT
AND PERSON
RESPONSIBLE

LOCATION
OF
SERVICE

DURATION
OF
SERVICE

Kiosk Assistant

The Kiosk,
City
Treasurers
Office

2 to 3
minutes

1st floor, City

Hall, Annex
Bldg. (City
Treasurers
Office)
Issue official
receipt

Collectors

1 to 2
minutes