8.4. An inquiry with the Municipal Treasurer (MT) revealed that in CY 2024, Notices of
Realty Tax Delinquency were sent to delinquent taxpayers. However, not all
delinquent taxpayers were notified, as they chose to send notices only to the top 20
delinquent taxpayers per barangay. The MT mentioned that there is no specified
schedule for sending the notices. They send them whenever time allows between
regular operations.
8.5. The MT also mentioned that they offered compromise agreements for the settlement
of tax dues. However, many delinquent taxpayers, especially those who no longer
reside in the Municipality, still failed to settle their obligations.
8.6. The MT further revealed that the notice of delinquency was neither posted at the
main entrance of the municipal hall nor in publicly accessible and conspicuous
places within each barangay of the Municipality. Additionally, the notice was not
published weekly for two consecutive weeks in a newspaper of general circulation
within the Municipality. These actions are inconsistent with the aforementioned
provisions of RA 7160.
8.7. We also observed that the notices of tax delinquency issued by the Office of the
Municipal Treasurer lacked certain information required under Section 254(b) of
RA No. 7160. Including the mandated details would help inform delinquent
taxpayers of the potential consequences of non-payment and lend greater authority
and enforceability to the notices.
8.8. The continued non-collection of the delinquent RPT and SET deprived the
Municipality of substantial revenues that could have been utilized to finance the
implementation of various development projects or other major PPAs.
8.9. We recommended that the Municipal Treasurer strengthen efforts to collect
delinquent real property taxes by conducting intensive tax campaigns in each
barangay and issuing updated Notices of Delinquency to all delinquent
taxpayers, ensuring that these notices include the information mandated under
Section 254(b) of RA No. 7160.
8.10. We also recommended that Management consider applying the remedies for
the collection of real property taxes, in accordance with the pertinent
provisions of RA No. 7160.
8.11. According to the Municipal Treasurer, they exerted all efforts to collect the
delinquent taxes. However, they depend on the willingness of the delinquent
taxpayers to settle their tax dues. She added that they regularly submit a list of
delinquent taxpayers to the Provincial Government for appropriate action.
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