Office of the City Treasurer
External Services
1. Payment of Real Property Tax
Ad Valorem Tax – Levy on Real Property Tax
Office or Division: Office of the City Treasurer (CTO) – Cashier Section
Classification: Simple
Type of Transaction: G2B, G2C
Who may avail: Declared owners, business entities/persons having legal interests, rights, or participation in the property
Checklist of Requirements:
- Latest Notice of Assessment and Tax Bill (NATB) – Where to Secure: City Assessor
- Last real property tax official receipt – Where to Secure: Client
Client Steps & Agency Actions:
| Client Steps | Agency Actions | Fees to Be Paid | Processing Time | Person Responsible |
|---|---|---|---|---|
| 1. Present the Notice of Assessment and Tax Bill (NATB) and the official receipt | 1. Receive the document and compute/assess the tax dues | Computation (Annual tax due: P11,000.00) | 5 minutes | Cashier CTO |
| 2. Pay the computed Real Property Tax dues | 2. Receive payment and issue corresponding official receipt | Base on Computation (P11,000.00) | 5 minutes | Cashier CTO |
Total Processing Time: 10 minutes
2. Tax on Transfer of Real Property Ownership
Office or Division: Office of the City Treasurer (CTO) – Cashier Section
Classification: Simple
Type of Transaction: G2B, G2C
Who may avail: Declared owners, business entities/persons having legal interests, rights, or participation in the property
Checklist of Requirements:
- Latest Notice of Assessment and Tax Bill (NATB) – Where to Secure: City Assessor
- Deed of Sale – Where to Secure: Client
- Extra Judicial Declaration of Heirs – Where to Secure: Client
Client Steps & Agency Actions:
| Client Steps | Agency Actions | Fees to Be Paid | Processing Time | Person Responsible |
|---|---|---|---|---|
| 1. Present the NATB and official receipt along with the Deed of Sale or other relevant documents | 1. Compute the real property transfer tax | Transfer tax (Example: P500.00) | 5 minutes | Cashier CTO |
| 2. Pay the transfer tax due | 2. Receive payment and issue official receipt | P500.00 | 5 minutes | Cashier CTO |
Total Processing Time: 10 minutes
3. Payment of Business Tax
Office or Division: Office of the City Treasurer (CTO) – Cashier Section
Classification: Simple
Type of Transaction: G2B
Who may avail: Businesses in the City of Naga, Cebu
Checklist of Requirements:
- Barangay Clearance – Where to Secure: Barangay Hall
- Capitalization (New Applicant) / Statement of Gross Receipts (Renewal) – Where to Secure: Declared owner or applicant
- CDA, SEC registration, Inspection Report, etc. – Where to Secure: Various agencies
Client Steps & Agency Actions:
| Client Steps | Agency Actions | Fees to Be Paid | Processing Time | Person Responsible |
|---|---|---|---|---|
| 1. Submit business application form for verification and assessment | 1. Receive documents and check completeness | None | 3 minutes | Cashier CTO |
| 2. Pay the computed business tax | 2. Receive payment and issue official receipt | Based on computation (e.g., P11,000.00) | 5 minutes | Cashier CTO |
Total Processing Time: 30 minutes
4. Issuance of Community Tax Certificate (Individual)
Office or Division: Office of the City Treasurer (CTO) – Cashier Section
Classification: Simple
Type of Transaction: G2C
Who may avail: All City of Naga, Cebu residents
Checklist of Requirements:
- Barangay Clearance – Where to Secure: Barangay Hall (client’s residence)
- Government-issued valid ID – Where to Secure: Various agencies
- Community Tax Declaration Form (CTDF) – Where to Secure: Cashier Division
Client Steps & Agency Actions:
| Client Steps | Agency Actions | Fees to Be Paid | Processing Time | Person Responsible |
|---|---|---|---|---|
| 1. Submit the requirements and accomplish the CTDF | 1. Check the validity of documents and encode data | Basic: P5.00 + Additional tax | 8 minutes | Cashier CTO |
| 2. Pay the computed amount | 2. Receive payment and print CTC | Tax due (e.g., P105.00) | 2 minutes | Cashier CTO |
Total Processing Time: 10 minutes
5. Issuance of Community Tax Certificate (Corporation)
Office or Division: Office of the City Treasurer (CTO) – Cashier Section
Classification: Simple
Type of Transaction: G2B
Who may avail: All City of Naga, Cebu business owners or taxpayers
Checklist of Requirements:
- Approved Business Permit Application / Renewal Form – Where to Secure: BPLO
- Articles of Incorporation, SEC Registration – Where to Secure: Securities and Exchange Commission
Client Steps & Agency Actions:
| Client Steps | Agency Actions | Fees to Be Paid | Processing Time | Person Responsible |
|---|---|---|---|---|
| 1. Submit the required documents for computation | 1. Compute the tax based on business gross sales | Basic: P500.00 + Additional tax | 3 minutes | Cashier CTO |
| 2. Pay the computed amount | 2. Collect payment and issue CTC | Based on computed tax (e.g., P580.00) | 3 minutes | Cashier CTO |
Total Processing Time: 8 minutes
6. Issuance of Real Property Tax Clearance
Office or Division: Office of the City Treasurer (CTO) – Real Property Division
Classification: Simple
Type of Transaction: G2C, G2B
Who may avail: Property owners or their authorized representatives
Checklist of Requirements:
- Tax Clearance Order of Payment Form – Where to Secure: CTO – Real Property Division
- Latest NATB, Photocopy of Tax Declaration, Latest Official Receipt, etc. – Where to Secure: Various offices
Client Steps & Agency Actions:
| Client Steps | Agency Actions | Fees to Be Paid | Processing Time | Person Responsible |
|---|---|---|---|---|
| 1. Submit documentation | 1. Verify documents and assess property tax status | P50.00 per tax declaration | 5 minutes | Admin Aide or JO Staff |
| 2. Pay the order of payment | 2. Accept payment and issue official receipt | As per assessment | 3 minutes | Cashier CTO |
Total Processing Time: 18 minutes
7. Payment of Building Permit/Electrical, Certificate of Occupancy, Zoning Permit Fees
Office or Division: Office of the City Treasurer (CTO) – Cashier Section
Classification: Simple
Type of Transaction: G2B, G2C
Who may avail: Taxpayers or authorized representatives
Checklist of Requirements:
- Assessment Form/Order of Payment – Where to Secure: Office of the Building Official
Client Steps & Agency Actions:
| Client Steps | Agency Actions | Fees to Be Paid | Processing Time | Person Responsible |
|---|---|---|---|---|
| 1. Present the assessment form | 1. Receive the form and check for completeness | Amount depends on taxpayer’s income | 2 minutes | Cashier CTO |
| 2. Pay the amount and receive OR | 2. Collect payment and issue OR | As per assessment form | 3 minutes | Cashier CTO |
Total Processing Time: 7 minutes