Section 6A.05 Collection of the City Revenue by the City Treasurer – Unless otherwise specified, all taxes, fees, or charges shall be collected by the City Treasurer and his duly authorized deputy.
The City Treasurer may designate the Barangay Treasurers as his deputies to collect city taxes, fees, or charges. In case a bond is required for the purpose, the city government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Code.
Section 6A.06 Examination of Books of Account and pertinent Records of Business Establishments by the City Treasurer - The City Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books of accounts, and other pertinent records of any person, partnership, corporation, or association subject to the city taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the tax, fee or charge. Such examination shall be made during regular business hours, only once for every tax period. The City Treasurer may review previous assessments made for the purpose of collecting the correct taxes due from tax payer within the period of three (3) years pursuant to section 194 of the Local Government Code (LGC) of 1991 which also states that the City Treasurer may examine the books of accounts and other records pertinent to the previous unexamined year, and shall be certified to by the City Treasurer. Such certificate shall be made of record in the books of accounts of the taxpayer examined.
In case the examination herein authorized is made by a duly authorized deputy of the City Treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayers whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same.
In case the City Treasurer or his duly authorized representative is refused or denied entry to taxpayer’s premises, or refused or denied access to taxpayer’s books of accounts and other pertinent financial records, the taxpayer’s Mayor’s Permit may be revoked and the business establishments accordingly closed.
Further, a copy of the taxpayer’s financial statements and other pertinent financial records shall be submitted to the City Treasurer’s Office within fifteen (15) days from receipt of written demand duly signed by the City Treasurer, or within a period stated therein. Failure to submit the documents required under this provision within fifteen (15) days from receipt of written demand or within the period set therein, the taxpayer’s Mayor’s Permit may be revoked and the business establishments accordingly closed.
In addition to the sanctions mentioned in the last two preceding paragraphs, the taxpayer who refuses or denies entry or access to books of accounts and other pertinent financial records, or who fails or refuses to submit the books of accounts and other pertinent financial records to the City Treasurer despite demand, or the president , comptroller, or accountant, in case the taxpayer is corporation, shall be charged in court and if convicted shall suffer a penalty of imprisonment of thirty (30) days or a fine of five thousand pesos (PhP 5,000.00), or both, at the discretion of the court.
For this purpose, the record of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the City Treasurer, his deputy, or duly authorized representative subject to the guidelines issued by the Department of Finance.
Section 6A.07 Presumption Assessment – In case the City Treasurer or his duly authorized representative is refused or denied entry to the taxpayer’s premises, or refused or denied access to the taxpayer’s books of accounts and other pertinent financial records, or the taxpayer fails or refuses to submit his books of accounts and other pertinent financial records when so required, the taxpayer shall be presumed liable for taxes, fees and other chargers based on available records and documents and shall be assessed accordingly.
The City Treasurer may designate the Barangay Treasurers as his deputies to collect city taxes, fees, or charges. In case a bond is required for the purpose, the city government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Code.
Section 6A.06 Examination of Books of Account and pertinent Records of Business Establishments by the City Treasurer - The City Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books of accounts, and other pertinent records of any person, partnership, corporation, or association subject to the city taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the tax, fee or charge. Such examination shall be made during regular business hours, only once for every tax period. The City Treasurer may review previous assessments made for the purpose of collecting the correct taxes due from tax payer within the period of three (3) years pursuant to section 194 of the Local Government Code (LGC) of 1991 which also states that the City Treasurer may examine the books of accounts and other records pertinent to the previous unexamined year, and shall be certified to by the City Treasurer. Such certificate shall be made of record in the books of accounts of the taxpayer examined.
In case the examination herein authorized is made by a duly authorized deputy of the City Treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayers whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same.
In case the City Treasurer or his duly authorized representative is refused or denied entry to taxpayer’s premises, or refused or denied access to taxpayer’s books of accounts and other pertinent financial records, the taxpayer’s Mayor’s Permit may be revoked and the business establishments accordingly closed.
Further, a copy of the taxpayer’s financial statements and other pertinent financial records shall be submitted to the City Treasurer’s Office within fifteen (15) days from receipt of written demand duly signed by the City Treasurer, or within a period stated therein. Failure to submit the documents required under this provision within fifteen (15) days from receipt of written demand or within the period set therein, the taxpayer’s Mayor’s Permit may be revoked and the business establishments accordingly closed.
In addition to the sanctions mentioned in the last two preceding paragraphs, the taxpayer who refuses or denies entry or access to books of accounts and other pertinent financial records, or who fails or refuses to submit the books of accounts and other pertinent financial records to the City Treasurer despite demand, or the president , comptroller, or accountant, in case the taxpayer is corporation, shall be charged in court and if convicted shall suffer a penalty of imprisonment of thirty (30) days or a fine of five thousand pesos (PhP 5,000.00), or both, at the discretion of the court.
For this purpose, the record of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the City Treasurer, his deputy, or duly authorized representative subject to the guidelines issued by the Department of Finance.
Section 6A.07 Presumption Assessment – In case the City Treasurer or his duly authorized representative is refused or denied entry to the taxpayer’s premises, or refused or denied access to the taxpayer’s books of accounts and other pertinent financial records, or the taxpayer fails or refuses to submit his books of accounts and other pertinent financial records when so required, the taxpayer shall be presumed liable for taxes, fees and other chargers based on available records and documents and shall be assessed accordingly.
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