BUSINESS TAX INFO
Pay your BUSINESS TAXES ON OR BEFORE FEBRUARY 3, 2019, to avoid penalties and interest charges for late payment. Pay early to avoid long queues.
INCENTIVE FOR BUSINESS TAXPAYERS: Pay 30% more and you are exempted from examination of books of accounts for 2018,2017 and 2016 (provided by Ordinance SP- 2780, s.2018)
The good news applies to:
- Businesses that have been registered in Quezon City in 2016 or prior years, and are for renewal this year. This covers all types of registered businesses, whether single proprietorships, partnerships, corporations or cooperatives.
- Businesses that have no pending case in courts law or administrative office/agency in relation to their business records, books of accounts, audited financial statements and other pertinent documents.
- Businesses that will pay in 2019, their annual business tax due that is at least 30% or more than the annual business tax they paid in 2018.
If your business meets all of the above criteria, your business is entitled to the following incentives from the Quezon City Government:
- Exemption from the submission/presentation of business records, books of accounts, audited financial statements, and other pertinent documents, to the City Treasurer;
- Exemption from the inspection and examination of your business records for the years 2018,2017 and 2016, by the Office of the City Treasurer.
This means that any business willing to pay at least 30% more than the business taxes they paid in 2018, will enjoy the SPECIAL EXPRESS LANE in business tax payments. Go straight to the 2nd floor of the City Treasury, Quezon City Hall Main Building, with your 2018 Official Receipt for business taxes paid and your 2018 Business Permit. Qualified businesses will be given the Certificate of Amnesty Availment upon payment.
Options for payment:
- Over-the-counter at the Treasurer’s cashiers
Electronic payment (available for business taxpayers one day after the Tax Bill is issued). Use your Mayor’s Permit number as he reference number. Just print or save your electronic receipt. Choose either:
- Gcash using your mobile phone (for Globe and TM subscribers and are paying not more than PhP 100,000.
- Online, for Landbank and BancNet member bank ATM or debit card account holders.
DOCUMENTS TO PRESENT WHEN PAYING YOUR BUSINESS TAX
- Properly filled-up Sales Declaration and Evaluation Sheet (download from www.quezoncity.gov.ph)
- 2019 Community Tax certificate (If your business’s main office is NOT in Quezon City)
- 2018 Quezon City Mayor’s/Business Permit
- 2018 Tax Bill and Official Receipt from Quezon City Treasurer’s Office
- 2018 certified breakdown of sales, if your business is engaged in two or more lines of business or has two or more branches.
- 2018 Tax Bill and Official Receipt for payments made in other local governments (if applicable)
- 2018 Value-added Tax Returns/ Percentage Tax Returns (whichever is applicable)
- 2018 Quarterly Income Tax Return, with proof of payment
- 2017 Annual Income Tax Returns, with complete set of Audited Financial Statements filed in 2018, with proof of payment
- BIR Certificate of Registration
REAL PROPERTY TAX INFO
- Pay your REAL PROPERTY TAXES ON OR BEFORE MARCH 31, 2019, to avail yourself of the 20% discount for annual payment of current real property taxes. Subject to real property taxes are land, improvements and machineries.
- Taxpayers who choose to pay QUARTERLY are entitled to a 10% discount, if payments are made on the following dates:
1st Quarter-on or before March 31, 2019
2nd Quarter-on or before June 30, 2019
3rd Quarter-on or before September 30, 2019
4th Quarter-on or before December 31, 2019
NEWS UPDATE ON THE RPT:
RPT collection under adjusted schedule of fair market values is suspended
RPT payments in 2018 and 2019 are still based on the old fair market values (FMV), because the Quezon City Government has suspended for two years (2018 and 2019), the collection of real property taxes based on the adjustment of fair market values based on Ordinance No. SP-2556,s. 2016. This suspension was made possible through the enactment of Ordinance SP-2778approved on Dec. 6, 2018.
However, those who have not fully paid their 2017 RPT still have to pay the balance based on the adjusted FMV [based on F-series tax declaration nos.(TDN)].
AMNESTY offered to QC taxpayers with RPT delinquencies for 2018 and prior years. Settlement must be done within the period January 1, 2019 to October 30, 2019. It is only upon FULL SETTLEMENT of these delinquencies can the taxpayer be allowed to pay 2019 RPT dues. (per Ordinance No. SP-2779, s. 2018)
WHERE TO PAY YOUR TAXES
FOR SMALL BUSINESS OWNERS: Taxpayers with annual gross sales/receipts of Php 500,000 or less, and who are retailers of goods (sari-sari store owners) and apartment lessors, excluding partnerships and corporations, may be assessed and may pay their business taxes in any Quezon City Tax branch.
FOR OTHER BUSINESSES AND REAL PROPERTY TAXPAYERS:
You have a choice of 3 payment options:
- Pay at the cashier, Quezon City Hall Treasury Offices (open to accept payments on all work days of December 2018 and all Saturdays and Sundays of January 2019)
- Pay using Gcash and mobile money, for tax payments up to Php 100,000 (for Globe and TM cellphone users)
- Pay using online payment (for landbank and BankNet ATM or debit account holders)
Gcash and online payment options are only available for taxpayers with no delinquencies or unpaid RPT in 2017. For business taxpayers, these two options may be availed of one day after the taxpayer obtains the Final Tax Bill.
LOCATION OF CITY TREASURER'S OFFICE (CTO) TAX BRANCHES
- CUBAO: 15th Avenue, Murphy, Quezon City
- GALAS: Bayani Street, Galas, Quezon City
- LA LOMA: Mayon Street, La Loma, Quezon City
- NOVALICHES: Novaliches, District Center, Quezon City
- TALIPAPA: Barangay Talipapa, Quirino Highway, Quezon City
- SM NORTH EDSA Annex: SM Government Services Center
CTO TAX BRANCHES can also accept payments for Miscellaneous Fees [Professional Tax Receipt (PTR) fees, Health Permit fees, occupational permit fees, tricycle regulatory fees, liquor permit fees, senior citizen fees, civil registry fees, police clearance fees] and Market fees.
For payments at QUEZON CITY HALL: The Treasury Office is located at the Ground Floor of the Treasury Annex Building, Quezon City Hall compound.
An ordinance suspending the collection of real property taxes based on Ordinance No. SP-2556, S-2016, otherwise known as "An Ordinance Approving the Schedule of Fair Market Values of Lands and Basic Unit Construction Cost for Buildings, and other Structures for the Revision of Real Property Assessments in Quezon City, pursuant to the provision of the Local Government Code of 1991 (R.A. No. 7160) and its Implementing Rules and Regulations and for other Purposes" for the years 2018-2019 - Ordinance No. SP- 2778, S-2018
An ordinance granting amnesty to real property owners taxpayers from the payment of interests, fines, surcharges, and other penalties for delinquent real property taxes for taxable year 2018 and prior years - Ordinance No. SP- 2779, S-2018
An ordinance granting granting local business tax (LBT) amnesty for taxpayers who pay their business tax for the year 2019 with an increase of thirty percent (30%) of more than the whole year of 2018 business tax payment in the form of exemption from audit and examination of their books of account and other pertinent business records for the years 2018, 2017 and 2016 - Ordinance No. SP- 2780, S-2018