MUNICIPAL TREASURY OFFICE
Applying/Renewing a Business Permit
ABOUT THE SERVICE
ALL ENTERPRISES are
taxes before the start of
required to secure a Business License and Mayor's Permit, and pay business
commercial operations.
The license must be renewed from January 1 to 20, every year.
period.
25% penalties are imposed after this
Business taxes for new enterprises are based on capitalization. Those for succeeding years are
computed as a percentage of gross receipts/sales. Payments may be made annually, semi-annually or
quarterly. Taxes are due on the 20th day of the first month of every quarter.
It takes a maximum of 2 days to process new applications. This already includes the requisite
inspections and clearances from various offices and government agencies.
Renewal of licenses may take 1 hour to 3 hours depending on the results of verification made by a
Revenue Collection Clerk. Verification determines whether an applicant still has to secure clearances from
various offices (building, zoning, fire, police, and medical/sanitary). Processing of licenses for these applicants
will take approximately 3 hours, otherwise, only 1 hour are required to secure a license.
REQUIREMENT(S), TAXES AND FEES












Business License Application/Assessment Form
Community Tax Certificate (cedula)
- depends on annual gross income of individual
Barangay Clearance
- depends on approved Barangay Tax Ordinance
Police Clearance
50.00
Zoning Clearance
50.00
Fire Safety Clearance
- 10% of the gross amount of payment
Sanitary Permit
50.00
Medical Certificate
50.00
Realty Tax Clearance
50.00
Water bills and other obligation clearances 50.00
Rentals and charges clearance
50.00
Garbage Collection Fee

Sari-sari stores
20.00

Cafeterias and restaurants
50.00
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
HOW TO AVAIL OF THE SERVICE
FOLLOW THESE STEPS
IT WILL TAKE YOU
WHOM TO APPROACH
1. Secure and Fill-up Assessment Form
Fill up and submit Application/ Assessment
Form, along with all requirements.
5 minutes
GAUDENCIA G. BOLINGAS
RCC III
JOCELYN S. MEDINA
Clerk
2. Assessment and Verification
Assessment and computation of taxes, fees
and other charges.
15 minutes
GAUDENCIA G. BOLINGAS
RCC III
Also crosschecks to find out if firm or
business is clear from any tax, fees and/or other
charges due in the previous years.
3. Approval of Assessment
4.
Municipal Treasurer reviews and approves
assessment; and affixes his signature on the
form.
JOCELYN S. MEDINA
Clerk
FELIX P. MONTON
Municipal Treasurer
2 minutes
ROSALINDA M. DALIAP
LRCO - IV
5. Secure Clearances (new applicants or old
applicants)
2 hours
New applicants and old applicants for
renewal must secure the following:
(Actual inspection is
conducted for all
new
enterprises.
However, firms that
 Zoning Clearance
have
constructed
 Sanitary Clearance
buildings and have
 Medical Certificate
already secured an
 Police Clearance
Occupancy Permit
are not required to
undergo
Building
Inspection)
ENGR. PHILIP I. MANGHAY
MPDC - for zoning clearance*
MERLYNDA VERA
Adm. Aide III – for zoning
clearance*
GEORGE BAYAMBAN
Sanitary Inspector – for sanitary
permit*
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
( OFFICER IN-CHARGE )
Office of the Chief of Police – for
police clearance*
DR. JANET MACNI
MHO – for health certificate*
6. Payment of Business Taxes, Fees and other
Charges
Payment of taxes, fees and other charges
appearing in the application form. You may
choose to pay on an annual, semi-annual or
quarterly basis.
5 minutes
GAUDENCIA G. BOLINGAS
RCC III
JOCELYN S. MEDINA
Clerk
7. Issuance of Permits
JOMELYN L. CATUBIG
Proceed to the Mayor’s Office, for issuance
of Business Permit.
1 day
Adm. Aide III
Paying Real Property Taxes
ABOUT THE SERVICE
OWNERS OF land and buildings have to pay real
property
taxes annually.
Taxes are a
percentage of the property's taxable value. Taxable value is computed by multiplying a land or building's
Fair Market Value (FMV) to its Assessment Level. Both the FMV and the Assessment Level are based on an
ordinance passed by the Sanggunian/Provincial Board. The Municipal Assessor's Office submits to the
Sanggunian Panlalawigan a new Schedule of Fair Market Values every 3 years.
Real property tax payments are made at the Office of the Municipal Treasury. Taxpayers may choose to
pay on an annual or quarterly basis. Discounts are given to those who pay in advance.
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
REQUIREMENT(S)


Copy of latest Real Property Tax Declaration (for 1st payment for the said parcel)
Latest Real Property Tax payment/Official Receipt (photocopy)
TAXES AND FEES


Basic Tax - 1% assessed value
Special Education Fund – 1% assessed value
DISCOUNTS AND SCHEDULE OF PAYMENTS
20% discount – if the tax due for the whole year is paid on or before March 31
Four equal installment without penalty:
1st Installment - on or before March 31
2nd Installment - on or before June 30
3rd Installment - on or before September 30
4th Installment - on or before December 31
FOLLOW THESE STEPS
IT WILL TAKE YOU
1. Computation of Real Property
Tax
Present requirements to the
designated clerk The clerk
will
then find the individual card or
RPTAR for reference and will
compute the taxes to be paid.
WHOM TO APPROACH
FLORA L. PINOTE
LRCO – III
5 minutes per tax
declaration/ARP
(or depends on the year of
delinquency)
SALOME SALVADOR
Clerk
JULIFITA LAHAGAN
Clerk
LEILA DADAN
Clerk
CANDIDO PURAN
Adm. Asst. I
RENIEL HUMINIS
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
RCC – II
GAUDENCIA BOLINGAS
RCC – III
PHILIP HATAD
Adm. Aide II
2. Payment
Present the tax bill to an
assigned RPT tax collector and pay
the taxes due.
CANDIDO PURAN
Adm. Asst. I
15 minutes per receipt
RENIEL HUMINIS
RCC – II
GAUDENCIA BOLINGAS
RCC – III
PHILIP HATAD
Adm. Aide I
FLORA L. PINOTE
LRCO - III
Retiring a Business License
ABOUT THE SERVICE
ENTERPRISES that have closed or ceased to exist, or whose ownership has changed, must file with
the Municipal Treasurer’s Office an application for Retirement of Business. This should be done to update
the municipal government's records and to avoid accumulation of tax payments and penalties.
REQUIREMENT(S)



Application for Business Retirement – 2 copies
Barangay Certification regarding cessation of business
Previous permit or license (to be surrendered)
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
HOW TO AVAIL OF THE SERVICE
FOLLOW THESE STEPS
IT WILL TAKE YOU
WHOM TO APPROACH
1. Application and Verification of
Payments
Secure Application for Business
Retirement Form and present it to the
Revenue Collection Clerk for verification
of payment of previous taxes and fees
due.
15 minutes
GAUDENCIA G. BOLINGAS
RCC – III
JOCELYN S. MEDINA
Clerk
2. Inspection
After the application is filed. The
Municipal Treasurer
schedules an
inspection to verify closure of business
or changes in nature or ownership.
2 days
GAUDENCIA G. BOLINGAS
RCC – III
3. Client Follow-up
Follow up status of application and
pay taxes due, if any.
FELIX P. MONTON
Municipal Treasurer
GAUDENCIA G. BOLINGAS
RCC – II
5 minutes
JOCELYN S. MEDINA
Clerk
Paying Transfer taxes
ABOUT THE SERVICE
TRANSFER TAXES are paid for transactions involving transfer of ownership of real property. The tax should be
aid within 60 days from the date of execution of the deed as regards sale, barter, donation or any mode of
transferring
ownership; or from the date of the decedent's death, in case of transfer by succession. Payments are made at the
and Tax Division of the Municipal Treasurer’s Office.
REQUIREMENT (S):


Copy of Real Property Tax Declaration
Deed of Sale, Donation, Exchange, judicial/Extra Judicial Settlement, Affidavit of Consolidation, or any
applicable document proving transfer of property ownership
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
HOW TO AVAIL OF THE SERVICE
FOLLOW THESE STEPS
IT WILL TAKE YOU
1. Computation of Transfer Tax
Present the required documents
to the assigned personnel for
assessment of tax due.
WHOM TO APPROACH
MA. AVITA V. SARDOMA
Municipal Assessor
20 minutes
ROLAND BOLINGAS
LAOO - II
ABDULGANIH SALIH
Assessment Clerk II
2. Payment
The Transfer Tax Bill is released
to the taxpayer who pays the required
taxes to the assigned collector at the
counter. An Official Receipt is issued.
DELIA L. TEUS
RCC – II
15 minutes
JOCELYN S. MEDINA
Clerk
Large Cattle Registration and Transfer Taxes
ABOUT THE SERVICE
LARGE CATTLE includes a two-year old horse,
mule,
ass, carabao, cow, or
tocher
domesticated members of the bovine family. The owner of the large cattle is required to register his
ownership thereof in the office of the Municipal Treasurer for which a Certificate of Ownership shall be issued
to the owner upon payment of a Registration Fee.
If the large cattle is sold or its ownership is transferred to another person, the sale or transfer shall
likewise be registered in the Treasurer’s Office for which a Certificate of Transfer shall be issued to the
purchased upon payment of a transfer certificate.
REQUIREMENTS


original Certificate of Ownership
Certificate of Transfer
FEES
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office




Certificate of Ownership (per head)
Certificate of Transfer (per head)
Miscellaneous (per head)
Late Registration (per year)
-
P 5.00
10.00
50.00
5.00
HOW TO AVAIL OF THE SERVICE
FOLLOW THESE STEPS
IT WILL TAKE YOU
1. Registration
Present the ownership to the
Municipal Treasurer or his authorized
representative.
WHOM TO APPROACH
CANDIDO PURAN
Adm. Asst. I
5 minutes
RENIEL HUMINIS
RCC – II
PHILIP HATAD
Adm. Aide II
2. Branding
The Revenue Collector will then
examine and record showing the
class, color, age, sex, brand and other
identifying marks of the large cattle
and
immediately
brand
your
ownership.
CANDIDO PURAN
Adm. Asst. I
20 minutes
RENIEL HUMINIS
RCC – II
PHILIP HATAD
Adm. Aide II
3. Payment
After final examination, the
Revenue Collector will record all
important details in the Certificate of
Ownership/ Transfer of Ownership
upon payment of the registration fee.
4. Issuance
of
Certificate
of
Ownership/Transfer of Ownership
The Revenue Collector will then
secure all necessary signatures found
CANDIDO PURAN
Adm. Asst. I
2 minutes
RENIEL HUMINIS
RCC – II
PHILIP HATAD
Adm. Aide II
1 hour
FELIX P. MONTON
Municipal Treasurer
DAYLINDA P. SULONG
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
in the Certificate of Ownership/
Transfer
of
Ownership.
Upon
completeness of the documents, the
Certificate of Ownership/Transfer of
Ownership will be release.
Municipal Mayor
JOEL B. SULONG
Municipal Vice Mayor
PHILIP NATHANIEL GUIAYA
Municipal Secretary
Registration Fee on Fishing Boats and Motorboats
ABOUT THE SERVICE
OWNERS OF FISHING BOATS AND MOTORBOATS of three (3) gross tons or less operated
within this municipality must have to pay an annual registration fee.
The fee herein imposed shall be paid in the office of the municipal Treasurer within the first twenty (20)
days of each calendar quarter.
The corresponding fees for at least the current quarter shall be paid for each fishing boat or motorboat
newly acquired after the first twenty (20) days of January.
REQUIREMENTS
 Community tax certificate (cedula)
 Barangay Certification (includes H.P., gross tonnage, serial number for each barangay)
FEES
Motorized with engine of 10 h.p. or less
Motorized with engine of more than 10 h.p. but less than 15 h.p.
Motorboats with more than 15 h.p.
Non-motorized boats:
 Baroto
 Bancas with sail
Berthing fees
P 100.00
200.00
300.00
25.00
50.00
20.00
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
HOW TO AVAIL OF THE SERVICE
FOLLOW THESE STEPS
IT WILL TAKE YOU
WHOM TO APPROACH
1. Registration
Present your barangay clearance
with your community tax certificate
(cedula) to the designated Revenue
Collection Clerk.
DELIA L. TEUS
RCC – II
2 minutes
JOCELYN S. MEDINA
Clerk
2. Recording and Payment
The designated clerk will record the
necessary information of the registry of
your fishing boats and motorboats and
issuance of official receipt to the
computed fees and charges.
DELIA L. TEUS
RCC – II
5 minutes
JOCELYN S. MEDINA
Clerk
3. Secure Clearances
Secure Clearances in the police
station for police clearance and office of
the mayor for the Mayor’s Permit.
(OFFICER-IN-CHARGE)
Office of the Chief of Police
For Police Clearance*
1 hour
JOMELYN L. CATUBIG
Adm. Asst. II
For Mayor’s Permit*
Fishery Rentals or Fees
ABOUT THE SERVICE
It shall be unlawful for any person, cooperative, partnership, association to catch fish or other
aquatic products by means of nets, traps or other fishing gears in the municipal waters of this
municipality unless provided with the necessary license permit issued for the purpose by the
Municipal Treasurer.
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
It shall be likewise illegal for any person, cooperative, partnership, association or corporation to operate
fish corrals or oyster culture beds, or to take or catch “bangus” fry or fry of other species for propagation within
the jurisdiction of this municipality without first securing a municipal grant therefore conferred as provided by
law and municipal ordinance.
REQUIREMENTS


Barangay clearance
Community tax certificate (cedula)
FEES
 FISH CORRAL ERECTED IN THE SEA:
 Less than 3 meters deep
 3 meters deep or more but less than 5 meters deep
 5 meters deep or more but less than 8 meters deep
 8 meters deep or more but less than 10 meters deep
 10 meters deep or more but less than 15 meters deep
 15 meters deep
ANNUAL FEES:
50.00
100.00
200.00
360.00
800.00
1,000.00
 FISH CORRALS INLAND FRESH WATERS:
 With an area less than 500 sq.m.
 With an area of 500 sq.m. or more but less than 1,000 sq.m.
 With an area of 1,000 sq.m. or more but less than 5,000 sq.m.
 With an area of 5,000 sq.m. or more but less than 10,000 sq.m.
100.00
200.00
300.00
500.00
 AGAR-AGAR PRODUCTS
Per Lines
350.00
50.00
HOW TO AVAIL OF THE SERVICE
FOLLOW THESE STEPS
IT WILL TAKE YOU
WHOM TO APPROACH
1. Registration
Present your barangay clearance
with your community tax certificate
(cedula) to the designated Revenue
Collection Clerk.
DELIA L. TEUS
RCC – II
2 minutes
JOCELYN S. MEDINA
Clerk
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
2. Payment
The designated clerk will then
compute the appropriate fees and charges
of your fish corral erected in our
municipality.
DELIA L. TEUS
RCC – II
5 minutes
JOCELYN S. MEDINA
Clerk
3. Secure Clearances
Secure Clearances in the police
station for police clearance and office of
the mayor for the Mayor’s Permit.
(OFFICER-IN-CHARGE)
Office of the Chief of Police
For Police Clearance*
1 hour
JOMELYN L. CATUBIG
Adm. Asst. II
For Mayor’s Permit*
Charges for the use of Waterworks System
ABOUT THE SERVICE
ALL CONSUMER of the waterworks system in this municipality must have to pay his water
rental due and pay in the Office of the Municipal Treasurer within first five (5) days of the following
month of water consumption.
Any consumer who fails to pay the monthly consumption shall be given a grace period of thirty (30)
days after which shall be liable to the surcharge of twenty five percent (25%) of the original amount of fee due,
such surcharge to be paid at the same time and in the same manner as the fee due.
For billing purposes, a water meter shall be read one month after its connection and every month
thereafter. The meter shall be sealed and the seal shall be broken only when the meter is to be inspected,
tested, or adjusted by the system.
REQUIREMENTS

Service Application and Construction Order Form
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
FEES AND CHARGES

APPLICATION FEE FOR WATER CONNECTION WITH THE WATER WORKS SYSTEM:
 Guarantee/deposit for every application
 Inspection Fee

INSTALLATION FEES FOR THE FIRST TWENTY LINEAL FEET OF PIPE:





Earth and gravel excavation
Asphalted road
Cemented road
Tapping fee
Plumbing service fee:










P 75.00
100.00
P 150.00
200.00
500.00
50.00
Leaking faucet (per faucet)
Repair of pipeline (per leakage)
Repair of water meter
Other repairs (per hour)
10.00
15.00
25.00
10.00
Quarantine of deposit
Reconnection
Transfer fee
Standard 1st faucet
Second faucet & succeeding additional
50.00
150.00
150.00
75.00
25.00
FOR METERED SERVICES:
 Consumers consuming not more than 10 cu.m. per month
 Consumers consuming excess to 10 cu.m. per month
 Residential (per cubic meter)
 Commercial


Small scale business (per cubic meter)
Large scale business (per cubic meter)
80.00
8.00
9.00
10.00
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
HOW TO AVAIL OF THE SERVICE
IFTOLLOW
WILL TAKE
THESE
YOU
STEPS
WHOM TO APPROACH
1. Application
Fill up and submit Service Application and
Construction Form in the Office of the Municipal
Treasurer.
DELIA L. TEUS
RCC – II
2 minutes
JOCELYN S. MEDINA
Clerk
LEAH T. LABADIA
Adm. Aide III
DELIA L. TEUS
RCC – II
2. Payment
After the application is filed, present it to the
designated clerk for issuance of official receipt.
2 minutes
JOCELYN S. MEDINA
Clerk
LEAH T. LABADIA
Adm. Aide III
FELIX P. MONTON
Municipal Treasurer
3. Secure Signatures for the Application Form
After paying your application, secure signatures
for approval and installation of your water meter.
PHILIP I. MANGHAY
MPDO
JOVE O. RIVERA
Municipal Engineer
1 hour
RONALD A. BANGHULOT
SB Member
DAYLINDA P. SULONG
Municipal Mayor
SACHEUZ I. BAYAMBAN,
JR.
Plumber
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
Community Tax Certificate
ABOUT THE SERVICE
Every inhabitant of the Philippines eighteen (18) years of age or over who is regularly employed on a
wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who
is engaged in business or occupation, or who owns real property with an aggregate assessed value of
One Thousand Pesos (1,000.00) or more, or who is required by law to file an income tax return shall pay
an annual additional tax of One Peso(1.00) for every One Thousand Pesos (1,000.00) regardless of whether
from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos
(5,000.00).
Every corporation or cooperative no matter how created or organized, whether domestic or resident
foreign, engaged in or doing business in the Philippines shall pay an annual community tax, of Five Hundred
pesos (500.00) and an annual additional tax, which, in no case, shall exceed Ten Thousand pesos
(10,000.00).
The community tax shall accrue on the first day of January of each year which shall be paid not later than
the last day of February of each year.
REQUIREMENTS
Personal appearance
FEES
1% of the annual Gross Income
HOW TO AVAIL OF THE SERVICE
FOLLOW THESE STEPS
1. Presentation
Present yourself in the Office of the
Municipal Treasurer for interview of some
necessary information or data found in the
Community Tax Certificate.
IT WILL TAKE YOU
WHOM TO APPROACH
2 minutes
DELIA L. TEUS
RCC – II
JOCELYN S. MEDINA
Clerk
LEAH T. LABADIA
Adm. Aide III
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
2. Payment
DELIA L. TEUS
RCC – II
After interview, pay your necessary
tax to the designated Revenue Clerk
assigned and your Community Tax
Certificate will be release.
1 minutes
JOCELYN S. MEDINA
Clerk
LEAH T. LABADIA
Adm. Aide III
Fee for Sealing and Licensing of Weights and Measures
ABOUT THE SERVICE
All business establishments is required to have their weights and measures tested and
calibrated to protect and ensure consumers that all the goods and commodities they buy are exact
in weights/measures and in good conditions.
Weights and measures used by government entities or agencies shall be presented to the Office of the
Municipal Treasurer for proper testing and sealing but shall be exempt from the payment of the fees and
charges.
FEES




Rate of Fee (per annum)
Apothecary balance or scales
 1,000 grams or less
 Over 1,000 grams
Platform Scales
 25 kilos or less
 Over 25 kilos up to 100 kilos
 Over 100 kilos up to 500 kilos
 Over 500 kilos up to 2,000 kilos
 Over 2,000 kilos
Steelyards or “Espada Type” scales
 25 kilos or less
 Over 25 kilos up to 100 kilos
 Over 100 kilos
Clock Type Scales
50.00
100.00
50.00
100.00
200.00
1,000.00
2,000.00
50.00
100.00
200.00
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
 5 kilos or less
 Over 5 kilos up to 10 kilos
 Over 10 kilos up to 50 kilos
 Meter Sticks
 Chains and Tapes
 100 meter or less
 Over 100 meters

HOW TO AVAIL OF THE SERVICE
50.00
50.00
100.00
50.00
50.00
100.00
FOLLOW THESE STEPS
IT WILL TAKE YOU
WHOM TO APPROACH
1. Testing of Weighing Scale
Present
testing.
weighing
scale
for
5 minutes
CANDIDO PURAN
Adm. Asst. I
RENIEL B. HUMINIS
RCC - II
2. Payment of Fees
After precise testing, weighing
scale
will
be
sealed
and
corresponding amount shall be paid to
the Revenue
Collector for the
issuance of Official Receipt.
3 minutes
CANDIDO PURAN
Adm. Asst. I
RENIEL B. HUMINIS
RCC - II
Fee for the use of Lapuyan Falls Park and Convention Center
ABOUT THE SERVICE
An eco-tourism project created to promote Subanen culture and to cater to the needs of the Lapuyanons
and visitors alike.
The Lapuyan Falls Park has one (1) Convention Center and three (3) elegant rooms, and a swimming for
rent.
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office
FEES
Convention Center (per day)
Room rental (per night)
Entrance Fee for swimming pool
-
P 1,000.00
500.00
20.00
HOW TO AVAIL OF THE SERVICE
FOLLOW THESE STEPS
1.
IT WILL TAKE YOU
WHOM TO APPROACH
5 minutes
PRECILYN LINGATING
Clerk
Inquiry
Inquire at the Lapuyan Falls Park
Convention Center for booking.
2. Payment
After
verification,
pay
your
appropriate fees and charges at the
designated clerk assigned in the counter
of the Waterfalls Park Convention Center
or in the Office of the Municipal Treasurer
in the New Municipal Hall Building.
PRECILYN LINGATING
Clerk
1 minute
JOCELYN S. MEDINA
Clerk
DELIA L. TEUS
RCC - II
The Municipality of Lapuyan Citizens Charter – A guidebook on Municipal Government Services
Treasurer’s Office