5.12 We further recommended that the corresponding depreciation expense
computed for the account Other PPE be rectified, while the depreciation expense
for the account Disaster Response and Rescue Equipment be properly
recognized.
5.13 The Municipal Accountant submitted JEV No. 100-2025-04-023 dated April 25,
2025, reclassifying the payment of the above various LDRRM supplies and
equipment to their appropriate accounts, rectifying the depreciation expense
computed for the account Other PPE, and recognizing the depreciation expense for
the account Disaster Response and Rescue Equipment.
Delinquent RPT and SET
6. Delinquent Real Property Taxes (RPT) and Special Education Taxes (SET),
including penalties accruing thereon which accumulated to ₱21,847,664.76,
remained uncollected as of December 31, 2024, thus, depriving the Municipality of
substantial amount of income that could have been utilized to finance the
implementation of various development projects or other major
programs/projects/activities (PPAs).
6.1 Section 254 of Republic Act (RA) 7160 provides that:
“(a) When the real property tax or any other tax imposed under this Title becomes
delinquent, the xxx municipal treasurer shall immediately cause a notice of the
delinquency to be posted at the main entrance of the xxx municipal hall and in a
publicly accessible and conspicuous place in each barangay of the local government
unit concerned. The notice of delinquency shall also be published once a week for two
(2) consecutive weeks, in a newspaper of general circulation in the xxx municipality.
(b) Such notice shall specify the date upon which the tax became delinquent and shall
state that personal property may be distrained to effect payment. It shall likewise
state that at any time before the distraint of personal property, payment of the tax
with surcharges, interests and penalties may be made xxx, and unless the tax,
surcharges and penalties are paid before the expiration of the year for which the tax
is due except when the notice of assessment or special levy is contested
administratively or judicially pursuant to the provisions of Chapter 3, Title II, Book II
of this Code, the delinquent real property will be sold at public auction, and the title
to the property will be vested in the purchaser, subject, however, to the right of the
delinquent owner of the property or any person having legal interest therein to
redeem the property within one (1) year from the date of sale.”
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