CONTACT INFORMATION
City Treasurer’s Office
- CTO
- Annex Building, QC Hall Mayaman St., Brgy. Central, Diliman, Quezon City
- 8988-4242 locals 8317 / 8145 / 8156 / 8157
- [email protected]
Office Hours
Main Office: Mondays to Fridays, 8:00AM to 5:00PM
Branch Offices: Mondays to Fridays, 8:00AM to 5:00PM
Satellite Offices: Open Mondays to Fridays, 9:00AM to 6:00PM
About Us
Description
The City Treasurer’s Office as mandated by law has the responsibility of managing the financial resources of the City Government. In the performance of its duties and functions, it carries with it the mission and vision of rendering quality service to all taxpayers, enhancing the revenue capability of the city government through improved collection methods and strategies, and strict implementation of revenue laws and ordinances.
Mission
In pursuit of the mnemonics, ‘’ADVOCATE’’ which stands for:
Advance the cause of the Quezon City Government to serve the people;
Develop organizational capacity to improve performance;
Venture into innovative strategies in financial management;
Organize further the Treasury to promote professionalism and specialization;
Complement the efforts of the local government to provide infrastructure and basic services;
Assist other Local Government Units through technical assistance;
Translate the City’s plans and programs for economic growth and self-reliance;
Empower the Local Treasury through sound fiscal policy and effective financial management
Vision
The City Treasurer’s Office is committed to effectively meet the target collection yearly thru innovative strategies and methods in Financial Management and continually improve the Quality Management System to ensure taxpayer’s satisfaction. management and continually improve the Quality Management System to ensure taxpayer satisfaction.
Legal Basis
The existence of the City Treasurer’s Office in a local government unit is based on the provisions of Book II, Section 470 Of Republic Act No. 7160 Otherwise Known As The Local Government Code Of 1991.
Service Pledge
Perform our duties and responsibilities with utmost integrity, competence and dedication in order to serve and to meet taxpayers’ satisfaction.
Pursue our goods objectively to attain office efficiency and meet the target collection to better serve our constituents.
Attend to all taxpayers or requesting parties who are within the premises of the Office prior to the end of official working hours and during lunch break.
Services
Payment of Transfer Tax
The Quezon City may impose tax on sale, donation or any mode of transferring ownership or title of real property at the rate of not be more than Seventy-Five percent (75%) of one percent (1%) of the total consideration involved in the acquisition of the property, or of the fair market/ zonal valuation value in case the monetary consideration involved in the transfer is not substantial, whichever is higher (Sec.135 (a)LGC).
Payment of Contractors Tax
Pre-requisite for release of Building Permit.
Property Transfer Application Program (PTAP)
Single Window transaction for processing incoming taxpayers dealing with registering their property in Quezon City.
Evaluation of Business Tax
Evaluate business documents presented to determine the correct gross receipts of the business relative to its declaration in their tax payments. It is also a way of ensuring the proper collection of tax deficiencies.
Assessment of Business Tax
Performing proper computation and billing of Business Tax prior to actual payment.
Collection of Business Tax
Business tax payments are collected and validated through issuance of Computerized Official Receipts.
Issuance of Community Tax Certificate (Individual)
Community Tax Certificate shall be issued to every person or corporation upon payment of the Community tax. A community tax shall be paid in place of residence of the individual or in the place where the principal office of the juridical entity is located (Art.246 (e) Sec.160, LGC).
Issuance of Community Tax Certificates (Corporation)
Community Tax Certificate shall be issued to every person or corporation upon payment of the Community tax. A community tax shall be paid in place of residence of the individual or in the place where the principal office of the juridical entity is located (Art.246 (e) Sec.160, LGC).
Collection of Miscellaneous Taxes & Fees
Collection of regulatory fees and various user/ service charges as required by law and imposed by revenue generating departments of Quezon City.
Collection of Market Business Tax and other fees
Collecting fees from Public and Private Markets and slaughterhouses as per order of payments issued by other revenue generating departments.
Sealing of Weights and Measures
The Quezon City is empowered to levy fees for sealing of weights and measures at such reasonable rates (Sec. 151 LGC). Every person before using instruments of weights and measures for business, service, commercial, or other transactions with the public within Quezon City shall first have them sealed and pay the corresponding fee, fixed under an ordinance, to the City Treasurer’s Office.
Application of Business Retirement Certificate
Business Retirement Certification is issued to business operators that voluntarily or involuntarily discontinue or close its business operation.
Issuance of Real Property Tax Clearance
Real Property Tax Clearance is issued to the property owner as proof of complete Real Property tax payment in Quezon City which is provided to a lending company, bank or for personal use.
Assessment and Billing of Real Property Tax
Performing proper computation and billing of Real Property Taxes prior to its actual payment.
Collection of Real Property Tax
Real Property tax payments are collected and validated through issuance of Computerized Official Receipts.
Programs
- Tripleng Tulong sa Negosyante
In support of Mayor Joy Belmonte’s push to stimulate the city’s economy and help entrepreneurs, the Quezon City Council, led by Vice Mayor Gian Sotto, passed three ordinances.
There is an extension on the payment of business tax until April 20, 2022. Penalties on unpaid business taxes for the year 2021 and previous year have been waived. Unpaid taxes can also be paid in installments or staggered.
Ordinances:
- EXTENDED DEADLINE
SP-3064, S-2021: An Ordinance extending the deadline for the payment of the Business Taxes, Fees, and Charges from January 20, 2022 to April 20, 2022 without surcharge or interest. - WAIVED PENALTIES
SP-3068, S-2021: An Ordinance waiving the penalties, surcharges and interests for unpaid Business Taxes for 2021 and prior years. - STAGGERED SETTLEMENT
SP-3069, S-2021: An Ordinance allowing the staggered settlement of outstanding business taxes up to a maximum of twelve (12) months covering the Year 2021 and prior years with authority to the City Treasurer to determine the manner/frequency of payment.
Distribution of Social Amelioration Program (SAP) by City Treasurer’s Office (CTO) personnel
Distribution of Kalingang QC
Digitalization of QC Taxpayers
Guides
HOW TO PAY YOUR DUES AND TAXES
REQUIREMENTS
- Bring complete documents to avoid any delay in transactions. Documents include:
- Accomplished Sales Declaration and Evaluation Form
- 2020 Business Permit
- 2020 Tax Bill and Official Receipt of Business Tax Payment
- 2020 Breakdown of Sales (if there are two or more lines of businesses / two or more branches
- 2020 Value Added Tax Returns or Percentage Tax Returns (Whichever is applicable)
- 2019 Annual Income Tax Returns with a complete set of Audited Financial statement with proof of payment
STEPS
- Secure Sales Declaration and Evaluation Form from the City Hall Main Building Lobby or Download here.
- Fill up Sales Declaration and Evaluation Form and present to the REQUIREMENTS VERIFICATION DESK also at the City Hall Main Building Lobby
- Secure approval/signature of Business Tax Bill from the Office of the City Treasury located at the second floor.
- Payment: There are two ways to pay:
- City Hall Payment at the G/F Payment Lounge or any Payment Center (for Gross Sales P500,000.00 and below)
- Bank Over-the-Counter Payments / Bank Transfer Payments
- Pay To:
- Account Name: QCG Settlement Mother Account
- Account Number: 1722-1023-00
- Bank: Land Bank of the Philippines
- Bank Address: LBP Quezon City Hall
- Preferred Banks:
- Land Bank Deposit
- Land Bank Online Transfer
- Union Bank Personnet
- Citibank Payall
- Robinsons Bank Personet
- Development Bank of the Philippines
- COINS.PH
- Rizal Commercial Banking Corporation (RCBC)
- CIMB Bank
- United Coconut Planters Bank (UCPB)
- Sterling Bank of Asia
- Metrobank Personal
- East West Bank
- PSBank
- PBOI Bizlink Peronet
- Philippine National Bank
- Pay To:
HOW TO CLOSE A BUSINESS IN QC
The process of closing or what is commonly known as retiring a business is accomplished through both the local and national government. The retiring of a business at the BIR, SEC, and DTI levels must be done through the respective units. Retiring of a business at the Barangay and LGU levels can be facilitated through this website.
REQUIREMENTS:
- Formal letter of intent to close business addressed to the City Treasurer’s Office copy furnished the Business Permits and Licensing Department
- Original copies of Tax Bill and Official Receipts worth 3 years
- Original copy of Latest Business Permit
- If Single Proprietorship, original Affidavit of Closure with exact date of closure.
- If Partnership, original partnership dissolution with exact effectivity date of closure signed by all partners.
- If Corporation, original Secretary’s Certificate or Board Resolution on closure or transfer of business with exact date of closure.
- Valid ID (present original and submit photocopy)
- If Single Proprietorship, valid ID of the owner
- If Partnership, valid IDs of all partners
- If Corporation, valid ID of the President
- Barangay Certificate with exact effectivity date of closure. The Barangay Clearance and Certificate of Closure can be requested from the Barangay by submitting Letter of Request for Retirement (possibly clickable leading to a sample template of the letter).
- BIR Certificate of Registration (present original and submit photocopy)
- Certified Breakdown of Sales, if there are two (2) or more lines of businesses / branches and if AFS is consolidated
- Proof of business tax payment / tax bill / permit issued by the other LGU where other operations are situated (present original and submit photocopy)
- Latest ITR with AFS on or before closure from the last payment of business operation (present original and submit photocopy)
- VAT Returns or Percentage Tax Returns (present original and submit photocopy)
- Book of Accounts (to be presented upon evaluation/ actual inspection and examination)
Estimated processing time: 3 to 7 days.
REMINDER: If you have not completed the process of business closure or retirement, this means the business is still operational. And if your business is still in operation, and does not comply with the requirements, you will be penalized accordingly.
HOW TO GET A COMMUNITY TAX CERTIFICATE (CEDULA)
Community Tax Certificate or Cedula is issued to a person or corporation upon payment of the Community tax. A community tax is paid in place of residence of the individual or in the place where the principal office of the juridical entity is located.
INDIVIDUAL
- Single
Requirements:
- Accomplished Community Tax Declaration Form (CTDF) (from City Treasurer’s Office)
- Government-issued valid ID
- Proof of Income
- Payslip
- BIR form 2316
- For representative:
- ID of the representative
- Authorization Letter with a photocopy of government issued valid ID of the person being represented
Process:
- The taxpayer should accomplish the CTDF
- Proceed to the counter intended for encoding of information
- Pay the required amount (depends on the income of the taxpayer) and receive the computerized CTC
- New Business
Requirements:
- Accomplished Community Tax Declaration Form (CTDF) (from City Treasurer’s Office)
- Government-issued valid ID
- Single proprietor certificate of registration
- For representative:
- ID of the representative
- Authorization Letter with a photocopy of government-issued valid ID of the person being represented
Process:
- The taxpayer should accomplish the CTDF
- Proceed to the counter intended for encoding of information
- Pay the required amount (depends on the income of the taxpayer) and receive the computerized CTC
- Renewal of Business
Requirements:
- Accomplished Community Tax Declaration Form (CTDF) (from City Treasurer’s Office)
- Government-issued valid ID
- Proof of Income (Approved business tax declaration by an evaluator from City Treasurer’s Office)
- For representative:
- ID of the representative
- Authorization Letter with a photocopy of government-issued valid ID of the person being represented
Process:
- The taxpayer should accomplish the CTDF
- Present the approved business tax declaration by an evaluator
- Proceed to the counter intended for encoding of information
- Pay the required amount (depends on the income of the taxpayer) and receive the computerized CTC
- Claiming Of Paid CTC- Single Proprietor
Requirements:
- Accomplished Community Tax Declaration Form (CTDF) (from City Treasurer’s Office)
- Government-issued valid ID
- Original tax bill and official receipt (Duplicate or pink copy of official receipts)
- For representative:
- ID of the representative
- Authorization Letter with a photocopy of government-issued valid ID of the person being represented
Process:
- Taxpayer should present original tax bill and duplicate or pink copy of official receipts
- The CTO personnel will search the Mayor’s Permit number through the system and print CTC based on the presented documents
- The taxpayer will receive the computerized community tax certificate
CORPORATION
- New Business
Requirements:
- Accomplished Community Tax Declaration Form (CTDF) (from City Treasurer’s Office)
- Government-issued valid ID
- Certificate of Registration
- For representative:
- ID of the representative
- Authorization Letter with a photocopy of government-issued valid ID of the person being represented
Process:
- The taxpayer should accomplish the CTDF
- Proceed to the counter intended for encoding of information
- Pay the required amount (depends on the income of the taxpayer) and receive the computerized CTC
- Renewal Business
Requirements:
- Accomplished Community Tax Declaration Form (CTDF) (from City Treasurer’s Office)
- Government issued valid ID
- Proof of Income (Approved business tax declaration by an evaluator from City Treasurer’s Office)
- For representative:
- ID of the representative
- Authorization Letter with a photocopy of government issued valid ID of the person being represented
Process:
- The taxpayer should accomplish the CTDF
- Present the approved business tax declaration by an evaluator
- Proceed to the counter intended for encoding of information
- Pay the required amount (depends on the income of the taxpayer) and receive the computerized CTC
- Claiming Of Paid CTC-Corporation
Requirements:
- Original tax bill and official receipt (Duplicate or pink copy of official receipts
- Accomplished Community Tax Declaration Form (CTDF) (from City Treasurer’s Office)
- Government issued valid ID
- For representative:
- ID of the representative
- Authorization Letter with a photocopy of government issued valid ID of the person being represented
Process:
- Taxpayer should present original tax bill and duplicate or pink copy of official receipts
- The CTO personnel will search the Mayor’s Permit number through the system and print CTC based on presented documents
- The taxpayer will receive the computerized community tax certificate
HOW TO RENEW/AMEND BUSINESS PERMITS
THE NEW NORMAL: UNIFIED PERMIT APPLICATION PROCESS
STEPS
- Settle your 2020 business tax dues with the City Treasurer’s Office. Kindly check process here https://quezoncity.gov.ph/qcitizen-guides/paying-your-dues-and-taxes/
- Register or Log-in to QCeServices (https://qceservices.quezoncity.gov.ph) and choose Business One Stop Shop to submit a copy of latest business tax OR and previous Mayor’s Permit via online or by appointment.
- Wait for notification via email to claim your renewed permit or have it delivered via courier of your choice.
HOW TO PAY YOUR REAL PROPERTY TAX
Application for Real Property Tax Clearance (ONLINE)
Checklist Requirements:
For Tax Clearance Online Application please provide a READABLE SCANNED/ IMAGE of the following requirements:
- Online Application Form (copy paste to message and fill up)
- TAX CLEARANCE ONLINE APPLICATION FORM
APPLICATION REQUEST: TAX CLEARANCE
NAME OF APPLICANT:
EMAIL ADDRESS OF APPLICANT:
NAME OF THE REAL PROPERTY OWNER:
ADDRESS:
CONTACT NOS:
- TAX CLEARANCE ONLINE APPLICATION FORM
Department Directory
Mr. Edgar T. Villanueva
Department Head, City Treasurer
8988-4242 loc. 8157
[email protected]
Mr. Arnel R. Cleofas, PhD
Acting Assistant City Treasurer for Operation
8988-4242 locals 8274 / 8280
[email protected]
Mr. Noel P. Adrias
Acting Assistant City Treasurer for Administration
8988-4242 locals 8345 / 8347
[email protected]
DIVISIONS / SECTIONS
Administrative Division
| Divisions | Officer Name | Office Address | Contact Information |
| Administrative Division | Ms. Carmelita P. Dar Acting Chief Administrative Officer and Conc. Head-Property and Supplies Unit | 3rd Floor Annex Building, Quezon City Hall Compound | 8988-4242 locals 8375/8376/8343 [email protected] |
| Administrative Division | Mr. Paul John Pablo Head, Personnel Section | 3rd Floor Annex Building, Quezon City Hall Compound | 8988-4242 Local 8319 |
| Administrative Division | Ms. Lorina S. Sarmiento Head, Records Section | 3rd Floor Annex Building, Quezon City Hall Compound | 8988-4242 Local 8320 |
| Administrative Division | Mr. Arvin Philip M. Gotladera Head, Fiscal Verification Section | 3rd Floor Annex Building, Quezon City Hall Compound | 8988-4242 Local 8342 |
| Administrative Division | Ms. Maritoni V. Lauzon Head, Accountable Forms Unit | 3rd Floor Annex Building, Quezon City Hall Compound | 8988-4242 Local 8301 |
| Cash Division | Mr. Antonio A. Saur Chief- Cash Division | Ground Floor Annex Building, Quezon City Hall Compound | 8988-4242 Locals 8155/8156 [email protected] |
| Cash Division | Ms. Maria Rosanna S. Santos Assistant Head, Cash Division | Ground Floor Annex Building, Quezon City Hall Compound | 8988-4242 Local 8144 |
| Cash Division | Mr. Norman Asistores Head, Payment Lounge | Ground Floor Annex Building, Quezon City Hall Compound | 8988-4242 Locals 8139/8140 |
| Examination Division | Ms. Lorenza L. Seva OIC- Examination Division and Conc. Head Business Retirement Unit | 2nd Floor Annex Building, Quezon City Hall Compound | 8988-4242 Local 8265 |
| Examination Division | Atty. Rodvick Abarca Deputy Head | 2nd Floor Annex Building, Quezon City Hall Compound | 8988-4242 Local 8266 |
| Financial Management Unit (FMU) and Online Payment Group | Mr. Noel P. Adrias Head Financial Management Unit/ Over-all Group Head (Online Payment Group) | Ground Floor Annex Building, Quezon City Hall Compound | 8988-4242 locals 8345 / 8347 [email protected] |
Financial Management Unit (FMU) and Online Payment Group | Mr. Aristotle K. Cristobal System / Database Administrator (Online Payment Group) | 3rd Floor Annex Building, Quezon City Hall Compound | 8988-4242 locals 8269/8270 [email protected] [email protected] [email protected] |
| Legal Services Unit | Atty. Karlo Calingasan Acting Legal Officer, Legal Services Unit | 2nd Floor Annex Building, Quezon City Hall Compound | 8988-4242 local 8264 [email protected] |
| Real Estate Division | Ms. Annie P. Santiago Chief, Real Estate Division | 2nd Floor Annex Building, Quezon City Hall Compound | 8988-4242 local 8145 [email protected] |
| Real Estate Division | Atty. Arnel T. Magcalas Deputy Head, Real Estate Division | 2nd Floor Annex Building, Quezon City Hall Compound | 8988-4242 Local 8145 [email protected] |
| Real Estate Division | Mr. Levy G. Mercado OIC- Head, Tax Delinquency Section | 2nd Floor Annex Building, Quezon City Hall Compound | 8988-4242 local 8268 [email protected] |
| Real Estate Division | Ms. Rowena M. Cena OIC-Head, Tax Clearance Section | 2nd Floor Annex Building, Quezon City Hall Compound | 8988-4242 Local 8297 [email protected] |
| Real Estate Division | Ms. Carissa S. Aquino Head, Real Property Tax Assessment Lounge | Ground Floor Annex Building, Quezon City Hall Compound | 8988-4242 local 8177 [email protected] quezoncity.gov.ph |
| Taxes and Fees Division | Ms. Rosernie L. Santos Assistant Chief, Taxes and Fees Division and Acting Head of Residence Tax Section | Ground Floor Annex Building, Quezon City Hall Compound | 8988-4242 local 8263 [email protected] |
| Taxes and Fees Division | Ms. Carolyn G. Bastasa Head, Tax Delinquency, Verification and Records Section | 2nd Floor Annex Building, Quezon City Hall Compound | 8988-4242 local 8262 [email protected] |
| Taxes and Fees Division | Ms. Marie Arleen E. Guemo Acting Head, Miscellaneous Fees Section | Ground Floor Annex Building, Quezon City Hall Compound | 8988-4242 local 8141 [email protected] |
| Taxes and Fees Division | Mr. Dionisio Sanin Jr. Head, Market Collection Section | 2nd Floor Annex Building, Quezon City Hall Compound | 8988-4242 local 8175 [email protected] |
| Taxes and Fees Division | Mr. Enrique Donasco Jr. Head, Calibration, Weights and Measures Section | 3rd Floor Annex Building, Quezon City Hall Compound | 8988-4242 local 8267 [email protected] |
Branch Offices
| Branch | Officer Name | Office Address | Contact Information |
| Marilag | Ms. Gloria A. Guevara Deputy Treasurer | 25 Calderon St., Brgy. Marilag, Project 4, Quezon City | 8988-4242 local 8320 |
| Galas | Ms. Rita M. Cortez Deputy Treasurer | Unang Hakbang St., Brgy. San Isidro, Quezon City | 715-5584 |
| La Loma | Ms. Cecilia D.O. Tolentino Deputy Treasurer | Mayon St., Quezon City (near Police Station) | 731-4097 |
| Novaliches District Center | Ms. Angelela P. Sapaiandante Deputy Treasurer | Jordan Plains Subd., NDC, Novaliches, Quezon City | 8359-9883 |
| Talipapa | Ms. Arlene Carreon Deputy Treasurer | Brgy. Hall Talipapa, Quirino Hi-way, Novaliches, Quezon City | 937-2389 |
Satellite Offices
| Satellite | Officer Name | Office Address | Contact Information |
| Ali Mall | Mr. Felicidad R. Omania Acting Deputy Treasurer | 3rd Floor Gov’t. Center, Ali Mall, Cubao, Quezon City | 8988-4242 local 8320 |
| Fairview Terraces | Ms. Elizabeth M. Fajardo Deputy Treasurer | 2nd Floor Fairview Terraces, Quirino Highway corner Maligaya Drive, Pasong Putik, Quezon City | 8988-4242 local 8320 |
| Fishermall | Mr. Ricardo M. Dueñas Deputy Treasurer | Roof Deck, Fisher Mall, Quezon Ave., Quezon City | 8988-4242 local 8320 |
| Robinsons Galleria | Ms. Jocelyn T. Castro Acting Deputy Treasurer | QC Business Centre, Basement 2 EDSA Node, Robinson’s Galleria, Ortigas, Quezon City | 8988-4242 local 8320 |
| Robinson Magnolia | Ms. Eloisa C. Estella Acting Deputy Treasurer | QC Business Centre, Lower Ground Floor, Robinson’s Magnolia, Quezon City | 8988-4242 local 8320 |
| Robinsons Novaliches | Ms. Edna Tacadena Acting Deputy Treasurer | 3rd Floor Lingkod Pinoy Center, Robinson’s Mall, Brgy. Kaligayahan, Novaliches, Quezon City | 359-4182 |
| SM North Edsa | Ms. Cristina S. Sanin Deputy Treasurer | Gov’t Service Express, Lower Ground Floor, SM Annex, Brgy. Sto. Cristo, Bago Bantay, Quezon City | 8988-4242 local 8320 |
| Cloverleaf | Ms. Teresita S. Cuadra Deputy Treasurer | Ayala Malls Cloverleaf, A. Bonifacio Avenue, Brgy. Balingasa, Quezon City | 8988-4242 local 8320 |
Spotlight
CALENDAR OF ACTIVITIES
| July 20 (Extended, read more…) | Deadline of Payment of Business Tax for the 1st Quarter |
| Every 20th of the month | Deadline of Payment of Amusement Tax |
| Every 20th of the month | Deadline of Payment of Market Fees |
| January 31 | Deadline of Payment of Professional Tax |
| February 28 | Deadline of Payment of Individual and Corporate Community Tax Certificate |
| March 31 | Deadline of Payment of Real Property Tax for the 1st Quarter |
| July 20 (Extended, read more…) | Deadline of Payment of Business Tax for the 2nd Quarter |
| June 30 | Deadline of Payment of Real Estate Tax for the 2nd Quarter |
| July 20 | Deadline of Payment of Business Tax for the 3rd Quarter |
| September 30 | Deadline of Payment of Real Property Tax for the 3rd Quarter |
| October 20 | Deadline of Payment of Business tax for the 4th Quarter |
| Last Working Day of December | Deadline of Payment of Real Estate Tax for the 4th Quarter |
Downloadable forms
- Application for Registration Form (Amusement)
- Amusement Tax Return
- Amusement Tax Return- Monthly
- Application for Business Retirement -Corporation
- Application for Business Retirement – Partnership
- Application for Business Retirement – Sole Proprietor
- Sales Declaration for 2022
- Transferred Property Information Slip
- Tax-Declaration-Form-2021
Resources
CTO CITIZEN'S CHARTER 2020
Tax Declaration Form 2021