Citizen Charter of City of Manila Treasury

CITY TREASURER’S OFFICE
CITIZEN’S CHARTER
2019 (1st Edition)
Manila Citizen’s Charter 120 | P a g e

I. Mandate:
Republic Act No. 409 Section 52 entitled “An Act to Revise the Charter of the City of
Manila and for other purposes:”, states that:
The City Treasurer shall act as chief fiscal officer and financial adviser of the city and
custodian of its funds. He shall exercise the functions of municipal collector of taxes; shall
collect all taxes and assessments due the city, all licenses authorized by law or ordinance,
and all rents due for lands, markets, and other property owned by the city; shall administer
markets and slaughterhouses and shall receive and receipt for all costs, fees, fines, and
forfeitures imposed by the municipal court, from the clerks thereof, and fees collected by
the sheriff or his deputies, or by the justice of the peace. He shall collect all miscellaneous
charges made by the department of engineering and public works and by other
departments of the city government, and all charges made by the city engineer for
inspections, permits, licenses, and the installation, maintenance, and services rendered in
the operation of the private privy system. He shall collect, as deputy of the Collector of
Internal Revenue, by himself or deputies, all taxes and charges imposed by the National
Government, upon property or persons in the City of Manila, depositing daily such
collections in the National Treasury. He shall be accountable for all funds and property of
the city and shall render such accounts in connection therewith as may be prescribed by
the Auditor General. He shall deposit daily all municipal funds and collections in the
National Treasury or in a Government depository.
II. Vision:
The City Treasurer’s Office of Manila aims to be a leading local treasury office in the
country.
III. Mission:
To be a vital partner in sustaining the delivery of basic services to the community through
Manila’s program by generating the much-needed revenues and at the same time
providing reliable, honest, transparent and excellent service that assures full customer
satisfaction towards good governance.
IV. Service Pledge:

a. We are committed to providing excellent service to our taxpayers and stakeholders.
b. We strive to address all clients’ concerns well within the given processing periods
with utmost courtesy and competence.
c. We shall continually improve methods and procedures for prudent fiscal
management and responsive treasury operations.
V. List of Services
Page Number
a. Administrative Division
Receive Incoming/Outgoing Communications 123
Release of Accountable Forms with Money Value 124
Payment of Landed Estate 125
Issuance of Certified True Copies of
Accountable forms issued by bonded officers 126
b. License Division
Generate Statement of Account for Business Tax Due
New Business 127
Renewal of Business 128
Retirement of Permit to Operate Business 129
Computation of Contractor’s for Gen. Building Construction 131
Issuance of Certified True Copy of Business Tax Payment 132
Issuance of Certification (Business) 133
c. Real Estate Division

Real Property Tax Payment 134
Issuance of Certificate of Payment 135
Issuance of Transfer Tax Bill 137
Issuance of Certificate of Payment for
Transfer of Ownership (TCT) 139
Issuance of Tax Credit for Business and Real Property Tax 140
d. Cash Division
Collection of Taxes, Fees and Chargers 141
Payment of Salaries, Wages, allowances and
Other benefits 142
Deposit of Collection 143
Transmittal of supporting documents 144

1. Receive Incoming/Outgoing Communication and Correspondence
Office or Division CTO Administrative Division - Records Section
Classification: Simple
Type of Transaction G2G / G2C
Who may avail Different Government and Private Office / Public
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
Communication and Correspondence attachment, if

Requesting Party
any
FEES TO PROCESSING PERSON

CLIENT STEPS AGENCY ACTION
BE PAID TIME RESPONSIBLE
1.Submit letter request

with 1. Record, assign None 10 mins
complete address and control number and
contact number refer to the Division
Chief for classification.
1.1 Refer to concern 10 mins
CTO division/services
for evaluation and
immediate action
1.2. Prepare reply on 6 hours
the action taken by
the division/services
1.3. Record/ Release 5 mins
of communication and
correspondence
1.3. Deliver/mail to the 1 hour
concerned Taxpayer/
Office Division /Dept.
TOTAL None 1 day

2. Release of Accountable Forms with Money Value
Office or Division Administrative Division - Accountable Forms Section
Type of Transaction G2G
Who may avail Bonded Accountable Officers
Requisition and Issue Slip Administrative Division - Accountable Forms Section
FEES TO BE PROCESSING PERSON

PAID TIME RESPONSIBLE
1. Present duly approved Record and Release None 5 Mins

Requisition Slip Accountable Forms
to Accountable Officer
TOTAL None 5 mins

3. Payment of City Landed Estate (CLE)
Office or Division Administrative Division - Rental Section
Type of Transaction G2C
Who may avail Awardees of City Landed Estate (CLE)
Indorsement from Urban Settlement Office Urban Settlement Office

1. Present Indorsement 1.Verify record of Ord. No. 4 mins

from Urban Settlement payment and Issue 8331
Office Order of Payment as amended
2. Proceed to Taxpayers' 2. Accept payment 1 min
Lounge for Payment based on the Order of
Payment & issue OR
3. Return to Rental Section 3. Post payment on 1 min
for posting of payment CLE Awardee index
card
TOTAL 6 mins

4. Issuance of Certified True Copies of Accountable forms issued by bonded Officers
Office or Division Administrative - Records And Accountable Forms Section
Type of Transaction G2G / G2C
Who may avail Different Government and Private Office / Public
Letter Request Taxpaying Public

1. Present Letter Request 1. Recd.Letter request Ord. No. 2 mins
and forward to AFS 8331
for issuance of as amended
Order of Payment
2. Proceed to Taxpayers' 2. Accept payment 1 min.
Lounge for Payment based on the Order of
Payment and issue
Official Receipt (OR)
3. Return to Accountable 3.Verify the requested 6 mins and/or
Form Section then present Accountable Forms depending on
OR if available, request the availability
taxpayer to wait. of the requested
if unavailable, issue Accountable
claim slip stating time Forms (i.e.
and date of release (Date Issued/
Date returned)
4. Claim Certified True 4. Released requested 1 min.
Copy of Accountable Form Certified True Copy of
Accountable Forms
10 mins
TOTAL

5. Generate Statement of Account for Business Tax Due (New Business)
Office or Division License Division - Business One Stop Shop (BOSS)
Type of Transaction G2B
Who may avail Manila Business Taxpayers

Application for New Business Bureau of Permits, Manila City Hall
Barangay Certificate Barangay within its territorial jurisdiction.
DTI for single prop/ SEC Registration for Corp DTI or Security and Exchange Commission
Contract of Lease with Lessors Permit Manila Business Taxpayer
Tax Declaration (if owned) Department of Assessment
Real Property Tax updated City Treasurer's Office
1. Present Application 1. Received approved Ord. No. 10 mins.
Form for new business application fr Bureau 8331
of Permits and verify as amended
Business Record. If
no previous record of
business, process &
evaluate application
form and issue
Statement of Account
for business Tax and
Order of Payment from
other regulatory fees.
Otherwise, taxpayer is
requested to proceed
to Retirement Section
2. Proceed to Business 2. Accept payment 1 min.
Teller Window based on the State-
ment of Account and
issue Official Receipt
TOTAL

6. Generate Statement of Account for Business Tax Due (Renewal of Business)
Office or Division License Division - Business One Stop Shop (BOSS)

Application for Renewal of Business Bureau of Permits, Manila City Hall
Barangay Clearance Barangay within its territorial jurisdiction.
VAT Returns Bureau of Internal Revenue / Taxpayer
Schedule of Gross Sales Manila Business Taxpayer
1. Present Application 1. Received approved Ord. No. 19 mins.

Form for Renewal of application of Renewal 8331
Business Permit of Business Permit as amended
fr Bureau of Permits
1.1. SOA Preparation-
Evaluation/assessment
and computation
2. Proceed to Business 2. Accept payment 1 min.
Teller Window based on the State-
ment of Account and
TOTAL 20 mins

7. Retirement of Permit to Operate Business
Office or Division License Division - Retirement Unit
Classification: Complex
SINGLE PROPRIETOR
Application for Business Retirement License Division, Retirement Unit
Notarized Application form Notary Public
Current/latest original copy of Mayor's Permit Owner of Business / Bureau of Permits
Current/latest original copy of Official Receipts Owner of Business / CTO-License Div.
Barangay Certificate on the date of closure Barangay within its territorial jurisdiction.
Schedule of Gross Sales/Receipts and Owner of Business
Breakdown of Sales duly certified by
Accountant (2 years)
Photocopy of Audited Financial Statement, Owner of Business / BIR
VAT and Percentage Tax Receipts
Photocopy of Certificate of Registration Owner of Business / DTI
Special Power of Attorney, if representative Owner of Business
FOR CORPORATION/PARTNERSHIP (Addl docs)
Board Resolution for Business Closure Owner of Business / SEC
Copy of Articles of Incorporation / General Owner of Business / SEC
Information Sheet
1. Present Application 1. Recd accomplished Ord. No. 10 mins
for Business Retirement Retirement application 8331
together with complete form and check for as amended
documents the completeness of
required documents
submitted. If complete,
issue claim slip
stating date and time
of release of Order of
Payment
1.1 Assign to 3-4 days
inspector for evaluation

computation/verification
(LTOM & IRR of LGC)
1.2 If verified closed,
compute & generate
Statement of Account
If still operational,
business retirement
is DENIED
2. Claim Statement of 2. Accept payment 5 mins
Account and proceed to of Business Retire-
Taxpayers' Lounge for ment Fee and Certi-
Payment fication Fee and
3. Present Original copy 3.1 Preparation of
Official Receipts to Certification and other
Business Retirement Fee pertinent documents.
and Certification Fee 3.2 For signature and 1 day
approval of Business
Retirement by the
OIC License Division
and City Treasurer
4. Claim Certification of 4. Release approved 10 mins
Business Retirement Business Retirement
and Certification with
Control Number
TOTAL 1-7 days

8. Computation of Contractor's Tax for General Building Construction
Office or Division License Division - Miscellaneous Inspection Section
Reference Slip CEO - Office of the City Building Official
Application Form CEO - Office of the City Building Official
Certified True Copy of Title Register of Deeds
Tax Declaration of Land and Building Department of Assessment
Real Estate Tax Receipts Owner of property/CTO-Real Estate Div.
Deed of Sale / Contract of Lease (if not owned) Owner of Property
Floor Plan Owner of Property
Bill of Materials Owner of Property
1. Present accomplished 1. Receive accom- Ord. No. 10 mins.
Reference Slip plished Reference 8331
Slip for the complete- as amended
ness of documents
submitted.
1.1 Evaluate the 3 hours
documents submitted
1.2 Compute assess- 30 mins
ment for Contractors
Tax
1.3 Chief of License 4 hours
Division - recommen-
dation for approval
1.4 City Treasurer 4 hours
approved and signed
computation of
Contractor's Tax
1.5 Generate State- 10 mins
ment of Account
2. Claim Statement of 2. Accept payment 2 mins.
Account and proceed to based on the State-
Taxpayers' Lounge for ment of Account and
Payment issue Official Receipt
TOTAL 3 days

9. Issuance of Certified True Copy of Business Tax Payment
Office or Division License Division - Business Tax Registry (BTR)
Type of Transaction G2B / G2G
Who may avail Manila Business Taxpayers and Ombudsman

SPA/Authorization from the owner of company, Owner of Company
if representative
Xerox Copy of I.D. of Taxpayer and/or Owner of Company
authorized representative
General Information Sheet and SEC Reg (for corp) Owner of Company / SEC
1. Fill-up Application Form 1. Check Application Ord. No. 2 mins

and submit requirements Form, documents 8331
to officer on duty. submitted and issue as amended
Order of Payment
Lounge for Payment based on the State-
ment of Account and
3. Present original copy 3. Releasing of 2 mins
of Official Receipt to BTR requested documents
TOTAL 5 mins

10. Issuance of Certification (Business)
Office or Division License Division - Business Tax Registry (BTR)
Who may avail Taxpaying Public / Bureau of Internal Revenue for no business

FOR MEDICAL CERTIFICATE
Medical Certification Hospital of confinement
FOR NO BUSINESS
Letter Request from requesting party Taxpayer
Subpoena Ombudsman
1. Fill-up Request Form 1. Check Request Ord. No. 2 mins

and submit requirements Form, documents 8331
to officer on duty. submitted and issue as amended
Order of Payment
Lounge for Payment based on the State-
ment of Account and
3. Present original copy 3. Releasing of 2 mins
of Official Receipt to BTR requested documents
TOTAL 5 mins

11. Real Property Tax Payments
Real Estate Division (RED) - Billing and Miscellaneous

Office or Division
Section
Who may avail Manila Real Property Owners

Latest Official Receipt RPT Taxpayer / CTO - RED
Tax Declaration to recognize PIN Department of Assessment

1. Submit latest copy of 1. Generate State- Ord. No. 5 mins

RPT Official Receipt or ment of Account 8331
Tax Declaration to as amended
recognize PIN
TOTAL 5 mins

12. Issuance of Certificate of Payment
Office or Division Real Estate Division - Tax Registry Section

FOR MORTGAGE/LOAN/RECORD/LEGAL
Photocopy of RPT Receipts (Current) RPT Taxpayer / CTO-RED
Certified True Copy of Tax Declaration Department of Assessment
Valid ID of owner or authorization for representative RPT Taxpayer
FOR TAX DECLARATION/SEGREGATION
addl. Documents
Photocopy of Certified True Copy of Title Registry of Deeds
1. Fill-up application form 1. Received and Ord. No.
for Tax Clearance evaluate submitted 8331
documents. as amended
1,1,Prepare & release
Order of payment for
miscellaneous fees
1.2 Issue claim slip
with due dates as to
release of Tax
Clearance / Cert. of
Payment
1.3. BARANGAY
LEADER- pull-out the
tax registry card and
print Payment History
1.4 TAXROLL CLERK-
Verify, check record
of payments
*with tax deficiency -

required addl payment
1.5. Prepared Certifi-
cate of Payment with
Clearance Number
1.6 For Signature of
Division Chief / Asst.
City Treasurer
2. Claim Certificate of 2. Release Certificate
Payment of Payment
TOTAL

13. Issuance of Transfer Tax Bill

RPT Tax Receipts RPT Taxpayers / CTO-RED
Tax Declaration Department of Assessment
Other documents
Any of the following Taxpayer
Deed of Sale, Deed of Donation, Extrajudicial Settlement,
Deed of Exchange, Deed of Conveyance, Deed of
Assignment,
Affidavit of Consolidation, Affidavit of Self-Adjudication,
Certified True Copy of Title, Special Power of Attorney [SPA],
Secretary Certificate, for the purpose of paying the transfer tax
without surcharge & penalty: [CAR] is allowed to be
submitted later on / to follow.]
upon applying for Transfer Tax Clearance).
FEES
PROCESSING PERSON
CLIENT STEPS AGENCY ACTION TO BE
TIME RESPONSIBLE
PAID
1. Fill-up application form 1. Receive and check Ord. No.
and submit documents all the submitted 8331 as
documents, Issue amended
claim slip stating date
and time of release
1.1 BARANGAY
LEADER - pull out
registry card and
print Payment History
1.2 TAXROLL CLERK-
Review, submitted
documents, check
record of payment,
Assess and prepare
Transfer Tax Bill
1.3 DIVISION CHIEF-
Approve/initial and
sign Transfer Tax
Bill
2. Claim Transfer Tax Release Transfer Tax
Bill Bill and Order of
Payment
TOTAL

14. Issuance of Certificate of Payment for Transfer of Ownership (TCT)
Who may avail Declared Owners / Representatives Developer / Representatives
Certificate of Payment CTO - Real Estate Division
Transfer Tax Payment (Official Receipt) Taxpayer / CTO-Real Estate Division
Certificate Authorizing Registration (CAR) Bureau of Internal Revenue
1. Fill-up application form, 1. Receive Proof of Ord. No.
Proof of payment and Payment and all 8331
submit documents necessary documents as amended
and assign application
number
1.1. Issue claim slip
with due date as to
release of Tax
Clearance/ Certificate
of Payment
1.2 TAX ROLL CLERK
Review, record
Transfer Tax Payment
on Tax Registry Card
and initial on Cert.
1.3 Prepare Certificate
of Payment
1.4 CITY TREASURER/
DIVISION CHIEF -
Approve and sign
Cert. of Payment
2. Claim Certificate of 2. Release Certificate
Payment for Transfer of of Payment for
Ownership Transfer of
Ownership

15. Issuance of Tax Credit for Business and Real Property Tax
Office or Division Real Estate Division and License Division
Classification: Complex
Type of Transaction G2C / G2B
Who may avail Manila Business Taxpayers and RPT owners

Request Letter Taxpayer
Taxpayer / CTO - RED for Real Property Tax
CTO - License for Business Tax
FOR BUSINESS TAX
Audited Financial Statement for the year under review Taxpayer / Bureau of Internal Revenue
Quarterly / Monthly VAT for the year under review
1. Submit letter request 1. Receive and check None
and present documents documents submitted.
subject for Tax refund Issue claim slip with
date and time of
release of documents
1.1. Verify, check and
review documents
submitted
1.2 If verified with
excess payment,
Issue Tax Credit
Certificate
1.3 If not, request if
Denied
2. Claim Tax Credit for 2. Release Tax Credit
Business and Real for Business and Real
Property Tax Property Tax
Ownership
TOTAL

16. Collection of Taxes, Fees and Charges
Office or Division Cash Division - Collection/Community Tax/Market Section
Type of Transaction G2C / G2B
Who may avail Manila Business Taxpayers and RPT owners

Any of the following:
Statement of Account (SOA) for RPT/BPLS CTO - Real Estate Div or CTO - License Div
Order of Payment (OP) for Miscellaneous and CTO or other offices
other taxes
Information Sheet of Applicant / Tax Declaration CTO - Community Cert Section
for Community Tax Certificate
1. Render payment for 1. Accept payment

Business, Real Property based on the State-
Tax, Market Fees, Misc. ment of Account for
and other taxes Business, Real
Property Tax, Market
Fees, Miscellaneous
and other taxes
1.1 Validate SOA/
Order of Payment
1.2 Issue Official
Receipt/Community
Tax Certificate /
Cash Ticket
TOTAL

17. Payment of Salaries, wages, allowances and other benefits
Office or Division Cash Division - Disbursement Section and Miscellaneous Section
Who may avail Officials and Other personnel of the City
Approved Payroll and/or Disbursement Voucher
1. Submit approved payroll CASH PAYMENT None 2-3 days
and/or Disbursement 1. Secure cash (depending on
Voucher for cash payment advance the number of
or check preparation 1.1 Pay salaries, employees in
wages, allowances the payroll)
and other benefits
upon presentation of
valid ID
CHECK PAYMENT None 2-3 days
1. Preparation of (depending on
Check the number of
1.1 For signature of employees in
City Treasurer and the payroll)
City Administrator
1.2 Pay Contractor's
Tax, if applicable
1.3 Releasing of Check
AUTHORIZATION TO None 1 day
DEBIT (ATD)
1. Preparation of
OF ATDs
1.1. For signature of
City Treasurer and
City Administrator
1.2 Bank Validation and
crediting to corresponding
Bank accounts
TOTAL None 2-3 days

18. Deposit of Collection
Office or Division Cash Division - General Teller Section
Who may avail Tellers, Liquidating Tellers and other accountable Officers
Report of Collection and Deposit Accountable Officers

1. Remit collection together 1. Receive collection None 1 day

with Report of Collection from Tellers/Collectors
and Deposit 1.1 Prepare Deposit
Slip
1.2 BANK - Validate
deposit slip
TOTAL None 1 day

19. Transmittal of supporting documents
Office or Division Cash Division - Miscellaneous Section
Who may avail Accounting / Commission on Audit
Paid Disbursement Voucher and/or Payroll Cash Division

1. Submit original and 1. Receive original and None 1-2 days

supporting documents supporting documents depending on
1.1 Prepare Report of the number of
Checks Issued for issued checks
all checks issuance
1.2 Prepare Summary
Report of ATDs for
ATD payments
1.3 Transmit original
and supporting
documents of all
issued checks to
Office of the City
Accountant
TOTAL None 1-2 days

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CITY TREASURER’S OFFICE

Manila Citizen’s Charter 120 | P a g e

IV. Service Pledge:

c. Real Estate Division

Manila Citizen’s Charter 122 | P a g e

Office or Division CTO Administrative Division - Records Section

Type of Transaction G2G / G2C

Who may avail Different Government and Private Office / Public

CHECKLIST OF REQUIREMENTS WHERE TO SECURE

Communication and Correspondence attachment, if

FEES TO PROCESSING PERSON

1.Submit letter request

Manila Citizen’s Charter 123 | P a g e

Office or Division Administrative Division - Accountable Forms Section

Type of Transaction G2G

Who may avail Bonded Accountable Officers

CHECKLIST OF REQUIREMENTS WHERE TO SECURE

Requisition and Issue Slip Administrative Division - Accountable Forms Section

FEES TO BE PROCESSING PERSON

1. Present duly approved Record and Release None 5 Mins

Manila Citizen’s Charter 124 | P a g e

Office or Division Administrative Division - Rental Section

Type of Transaction G2C

Who may avail Awardees of City Landed Estate (CLE)

CHECKLIST OF REQUIREMENTS WHERE TO SECURE

Indorsement from Urban Settlement Office Urban Settlement Office

FEES TO BE PROCESSING PERSON

1. Present Indorsement 1.Verify record of Ord. No. 4 mins

Manila Citizen’s Charter 125 | P a g e

Type of Transaction G2G / G2C

Who may avail Different Government and Private Office / Public

CHECKLIST OF REQUIREMENTS WHERE TO SECURE

Letter Request Taxpaying Public

FEES TO BE PROCESSING PERSON

Manila Citizen’s Charter 126 | P a g e

CHECKLIST OF REQUIREMENTS WHERE TO SECURE

Manila Citizen’s Charter 127 | P a g e

Office or Division License Division - Business One Stop Shop (BOSS)

Type of Transaction G2B

Who may avail Manila Business Taxpayers

CHECKLIST OF REQUIREMENTS WHERE TO SECURE

1. Present Application 1. Received approved Ord. No. 19 mins.

Manila Citizen’s Charter 128 | P a g e

Manila Citizen’s Charter 129 | P a g e

Manila Citizen’s Charter 130 | P a g e

Manila Citizen’s Charter 131 | P a g e

Office or Division License Division - Business Tax Registry (BTR)

Type of Transaction G2B / G2G

Who may avail Manila Business Taxpayers and Ombudsman

CHECKLIST OF REQUIREMENTS WHERE TO SECURE

1. Fill-up Application Form 1. Check Application Ord. No. 2 mins

Manila Citizen’s Charter 132 | P a g e

Office or Division License Division - Business Tax Registry (BTR)

Type of Transaction G2B / G2G

CHECKLIST OF REQUIREMENTS WHERE TO SECURE

1. Fill-up Request Form 1. Check Request Ord. No. 2 mins

Manila Citizen’s Charter 133 | P a g e

Real Estate Division (RED) - Billing and Miscellaneous

Type of Transaction G2B / G2G