City Treasurer’s Office

“The true guide of life is to do

what is right”
by: Winston Churchill
Former British Prime Minister,
an Army Officer and a Writer
 Department of Finance
 Role in Government Resource Mobilization “FUND THE
GOVERNMENT”

Bureau of Local Government Finance

Mandate
 Provide consultative services and technical assistance to
the local government and the general public on local
taxation, real property assessment and other related
matters.

Mission
 Improvement of tax collection efficiency
 We must collect taxes and mobilize in
a proper manner

 Cash management by treasury

 Expend it with the management of

the budget and accounting
 CITY TREASURER’S OFFICE

SERVICE VISION
An office with competent and
customer-friendly staff, that collects
taxes and other revenues, and does
disbursement functions using
transparent and systematic
procedures, disseminating updated tax
information, and motivating
constituents to pay their taxes
willingly and promptly.
 Book II
(Local Government Code)
Section 129. Power to Create Sources of
Revenue. — Consistent with the basic
policy of local autonomy, each LGU shall
exercise its power to create its own sources
of revenue and to levy taxes, fees, or
charges, subject to the provisions of this
Rule. Such taxes, fees, or charges shall
accrue exclusively to the LGU.
Section 130. Fundamental Principles. — The
following fundamental principles shall
govern the exercise of the taxing and other
revenue-raising powers of LGUs:
(a) Taxation shall be uniform in each LGU. The
uniformity required is only within the territorial
jurisdiction of a province, a city, a municipality, or
a barangay;
(b) Taxes, fees, charges, or other impositions shall:
(1) Be equitable and based, as far as practicable,
on the taxpayer's ability to pay;
(2) Be levied and collected only for public
purposes;
(3) Not be unjust, excessive, oppressive, or
confiscatory;
(4) Not be contrary to law, public policy, national
economic policy, or in restraint of trade;
(c) Collection of local taxes, fees, charges,
or other impositions shall in no case be
let to any private person;
(d) The revenue collected pursuant to the
provisions of this Rule shall insure solely
to the benefit of, and be subject to
disposition by, the LGU levying the tax,
fee, charge, or other imposition unless
otherwise specifically provided in this
Rules; and
(e) Each LGU shall, as far as practicable,
evolve a progressive system of taxation.
Overview of Barangay Fiscal
Administration
 DEFINITION OF TERMS

LOCAL FISCAL ADMINISTRATION

➢ refers to the rational, effective and efficient

conduct of the fiscal functions and operations
of local government units which embrace the
systems, structures, processes and human
resources involved in –

1) Revenue generation;

2) Revenue allocation and utilization

 DEFINITION OF TERMS

LOCAL FISCAL AUTONOMY means that LGUs;

1. have the power to create their own sources

of revenue in addition to their equitable
share in the national taxes released by the
NGA;
2. The power to allocate their resources in
accordance with their own priorities. It
extends to the preparation of their budgets,
and local officials in turn have to work
within the constraints thereof.
LOCAL SOURCES OF
FUNDS
 POWER OF THE BARANGAYS TO
CREATED LOCALLY-SOURCED FUNDS

❑ Taxing Power; and,

❑ Other Revenue-raising power of the

barangays;
 POWER OF THE BARANGAYS TO
CREATED LOCALLY-SOURCED FUNDS

❑ Taxing Power

Barangays are authorized to generate

income from taxes on stores or retailers
with fixed business establishments and
gross sales or receipts in the preceding year
of P50,000 or less in cities and P30,000 or
less in municipalities at the rate not
exceeding one percent (1%) on such gross
sales or receipts.
 Other Revenue-raising power of the barangays

❑Service fees or charges for the use of barangay

property or facilities such as palay, copra, or tobacco
dryers.

❑ Barangay clearance fees; Fee for the issuance of a

barangay clearance for any business or activity
located or conducted within the territorial jurisdiction
of the barangay before the city or municipality may
issue a license or permit to said business or activity.
The application for barangay clearance shall be acted
upon within seven (7) working days from the filing
thereof. In the event that a clearance is not issued or
the application is denied within the said period, the
city or municipality may issue the license or permit to
the applicant.
 Fees or charges for the commercial breeding of
fighting cocks (For purposes of imposing
barangay fees and charges on the commercial
breeding of fighting cocks, commercial breeding
shall mean an annual sale of more than five (5)
fighting cocks of a duly registered breeder).
 Cockpits and cockfights;
 Fees or charges on places of recreation with
admission fees;
(Places of recreation shall include places of
amusement where one seeks admission to entertain
himself by seeing or viewing the show or
performance or those where one amuses himself by
direct participation).

 Fees or charges for billboards, sign boards, neon

signs and other outdoor advertisements;
- Billboards, signboards, neon signs, and
outdoor advertisements at rates not less than the
following:
(i) Billboards or signboards for advertisement of
business, per square meter or fraction thereof:
Single-Faced — Ten Pesos (P10.00) Double-Faced —
Twenty Pesos (P20.00)
(ii) Billboards or signs for professionals, per square
meter or fraction thereof: Eight Pesos (P8.00)
(iii) Billboards, signs, or advertisements for
business and professions painted on any building
or structures or otherwise separated or detached
therefrom, per square meter thereof: Nine Pesos
(P9.00)
(iv) Advertisement for business or professions by
means of slides in movies payable by the
advertisers: One Hundred Pesos (P100.00)
(v) Advertisements by means of vehicles,
balloons, kites, etc. per day or fraction
thereof: Forty Pesos (P40.00); per week or
fraction thereof: Sixty Pesos (P60.00); and
per month or fraction thereof: Eighty Pesos
(P80.00). For the use of electric or neon
lights in billboards under items (i) to (iv)
above, the amount of Ten Pesos (P10.00)
per square meter or fraction thereof shall
be imposed in addition to the above
prescribed rates.
(vi) Signs, signboards, billboards, advertisements,
including stickouts, streamers, lighted signs, and
other electronic media, posters, privilege panels,
stone signs, placards, price strips, buntings, and
the like, belonging to manufacturers or producers
or professionals, but displayed at the place where
a business or profession is conducted, or displayed
on delivery or other service and public utility
vehicles, shall be exempt from such fees or
charges provided in paragraphs (i) and (ii) above
and other impositions that may be imposed by the
barangay.
(vii) Privilege panels shall be subject to one half
(1/2) of the rates herein prescribed.
 Other Revenue-raising power of the barangays

❑Toll fees or charges for the use of any public road,

pier or wharf, waterway, bridge, ferry, or
telecommunications system funded and constructed
by the barangay;

❑ Revenues from the operation of public utilities

and barangay enterprises (markets, slaughterhouses,
etc.);

❑ Fines (not exceeding P1,000) for the violation of

barangay ordinances; and,

❑ Proceeds from the sale or lease of barangay

property or from loans and grants secured by the
barangay government
EXTERNAL SOURCES
OF FUNDS
 OTHER SOURCES AND SPECIFIC
REVENUE
A barangay is entitled to a share from the
following revenues:
➢Real property tax (RPT) collections of
the province and city;
➢ Community tax collections when
collected by the barangay;
➢ Internal revenue collections;
➢ The development and utilization of the
national wealth;
➢ The proceeds of tax on sand, gravel,
and other quarry sources; and,
➢ Tobacco excise tax pursuant to RA No.
7171.
 OTHER SOURCES AND SPECIFIC
REVENUE
A barangay is entitled to a share from the
following revenues:
➢A barangay is entitled to a mandatory
financial aid of not less than P1,000.00
from the city/municipal governments
where the barangay is located;
➢Barangay is also entitled to receive
voluntary donations, grants or aids from
any public or private entity. However, the
amount of donations, grants or aids
received shall not be included in the
budget. Disbursement therefrom shall not
be made except for the purposes from
Section 65(LTOM). Policies, Rules and Procedures on
Barangay Collections, Remittances and Deposits.
 The Barangay Treasurer shall be responsible in
handling collections of income and other receipts of
the Barangay and the deposit thereof with Authorized
Government Depository Bank.
 All collections, either in cash or in check, shall be
acknowledge by the issuance of a pre-numbered
Official Receipt – General Form or its equivalent like
the Real Property Tax Receipts and the Community
Tax Certificate, subject to property custody,
accountability and audit.
 Temporary or provisional receipts shall not be issued
to acknowledge collections.
 All accountable forms shall be secured from the
City Treasurer.
 All collections by the Barangay Treasurer for the
Barangay shall be reported in the summary of
collections and deposits.
 The Barangay Treasurer shall deposit all his
collections including those turned over by the
deputized Barangay collectors with the authorized
Government Depository Bank intact daily or not
later than the following banking day. In case of a
Barangay where travel time to the depository bank
is more than one (1) day, deposit of collections
shall be made at least once a week or as soon as
the collections reach P 10,000.00
Community Tax Certificate
Sample problem # 1
 If paid February 28, 2024
taxpayers monthly income/salary P 7,950
How much is the Total amount due?

Sample problem # 2
 If paid August 08, 2024
taxpayers monthly income/salary P 7,950
How much is the Total amount due?
Basic P 5.00
Additional Tax
1. Gross Receipts/earnings derived
From Business during the preceding
year (P 1.00 per P 1,000.00)

2. Salaries/Gross receipts/earning from

exercise of profession or pursuit of any
occupation ( P 1.00 per P 1,000.00) 95.00

3. Income from Real Property

(P 1.00 per 1,000.00)
Total 100.00
surcharge/penalty
Interest 16.00
Total Amount due 116.00
(note: interest 2% per month)
FIDELITY BONDING
an insurance of bondable public officer
under the Fidelity Fund to assure:
• Ø faithfully perform all the duties imposed
by law upon him;
• Ø faithfully account all funds and public
property coming into his possession, custody
of control.

Accountable Officials/Employees
The Accountable Officials/Employees are
the employees of the government of the
Philippines whose duties performed permits or
requires the custody of funds or properties for
which he is accountable be deemed bonded and
his fidelity insured in accordance with Public
Bonding Law (Sec. 314).
Sanctions for Failure to Post Fidelity Bond

Accountable official or employee will be

subject to administrative and criminal liabilities:

• Administrative Liability – Failure to comply

with requirements of PD 1445 (Government
Auditing Code of the Philippines, Sections 101 &
127) is a neglect of duty and will be penalized in
accordance with the Civil Service Law.
• Criminal Liability (Anticipation of Duties of a
Public Office) – Suspension from office or
employment until he shall have complied with the
formalities of the law & fine from 200 to 500
pesos (Art. 236, Revised Penal Code).
 “I am a person who values
accountability, I have the desire to hold
myself accountable first to God, and
next to people who trusted me.
Believed in me, and gave me the
opportunity to serve them from this
point forward. I shall demonstrate the
value of accountability in my family, my
community, and my work, knowing that
whoever I am and whatever I am
capable of doing I owe them.”
 “The Lord Said, if as one
people speaking the same
language they have begun to
do this, then nothing they
plan to do will be impossible
for them”

“ Be true to yourself and be

dedicated to work ”
Thank you &
Good luck to
all of us!