6.2 The balances of delinquent Real Property Tax (RPT) and Special Education Tax
(SET) showed in the summary of delinquencies per barangay as of December 31,
2024, are summarized as follows (see details in Appendix 1):
Tax Penalty Total
Real Property Tax ₱ 10,727,244.08 ₱ 196,588.30 ₱ 10,923,832.38
Special Education Tax 10,727,244.08 196,588.30 10,923,832.38
Total ₱ 21,454,488.16 ₱ 393,176.60 ₱ 21,847,664.76
6.3 Inquiry with the Municipal Treasurer (MT) revealed that in CY 2024, Notices of Real
Property Tax Delinquency were sent to delinquent taxpayers. However, not all
delinquent taxpayers were notified because only those with at least ₱5,000.00 of
unpaid taxes were selected. She further stated that the service of the Notices of Real
Property Tax Delinquency was coursed through the barangay officials.
6.4 The MT mentioned that they usually reach out to delinquent taxpayers after the first
quarter of the year. She added that they even offered a compromise agreement for
settling tax dues. However, many delinquent taxpayers, especially those who are no
longer residing in the Municipality, still failed to settle their tax obligations.
6.5 The MT also 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 of delinquency
was not published weekly for two consecutive weeks in a newspaper of general
circulation in the municipality. This is contrary to the provisions of RA 7160
mentioned above.
6.6 The non-collection of the delinquent RPT and SET deprived the Municipality of
substantial revenues, which could have been used to finance the implementation of
various development projects or other major PPAs.
6.7 We recommended, and the Municipal Treasurer agreed to enforce the collection
of delinquent real property taxes by conducting intensive tax campaigns in every
barangay and by sending Notices of Delinquency to all delinquent taxpayers.
6.8 We also recommended that Management consider applying the remedies for the
collection of real property tax in accordance with the relevant provisions of RA
No. 7160.
6.9 The Municipal Treasurer explained that the Municipality is currently implementing
the Real Property Valuation and Assessment Reform Act, which authorizes the grant
of Tax Amnesty on Delinquent Real Properties for a period of 2 years. She added that
they are in the process of sending notices regarding the Tax Amnesty Program.
Additionally, they disseminate information through online platforms and by posting
tarpaulins in various accessible locations within the Municipality, such as the Public
Market, Municipal Plaza, Schools, and Municipal Hall.
43
