Treasurer for the 28 barangays, and noted that the total receivables for RPT and
SET amount to ₱28,801,847.93, as detailed below:
Barangay Amount
1. Alangilan 4,327,551.06
2. Amio 1,145,783.31
3. Buenavista 212,251.23
4. Caranoche 5,066,566.19
5. Cawitan 1,314,869.19
6. Fatima 397,570.14
7. Kabulacan 1,501,261.88
8. Kaigangan 887,738.25
9. Mabuhay 494,142.48
10. Manlongon 2,172,978.20
11. Mansagomayon 313,552.62
12. Milagrosa 305,186.52
13. Nagbalaye 989,363.59
14. Nagbinlod 426,369.62
15. Obat 1,171,332.86
16. Poblacion 4,861,170.68
17. San Francisco 1,177,008.63
18. San Jose 475,160.74
19. San Miguel 490,405.14
20. San Pedro 596,396.08
21. Sto. Rosario 339,069.06
22. Talalac 136,120.46
Total ₱28,801,847.93
1.6 An interview with the Accounting Office personnel revealed that they did not
adjust the balances due to the delayed submission of the certified list of amounts
due and demandable for the current year. In fact, no receivable has been set up
since CY 2022.
1.7 When the Office of the Municipal was clarified regarding the Certified List of Real
Property Delinquencies as of December 31, 2024, she explained that the balances
had already been adjusted following the enactment of Republic Act (RA) No.
12001, dated June 13, 2024, also known as the Real Property Valuation and
Assessment Reform (RPVAR) Act. According to the Municipal Treasurer, the
Certified List had already deducted interests and penalties, among others. Section
30 thereof provides for the grant of tax amnesty on real property taxes and special
levies on real property. The amnesty covers penalties, surcharges, and interests
from all unpaid real property taxes, including the Special Education Fund, idle
land tax, and other special levy taxes, prior to the effectivity of the Act.
1.8 As a result of the foregoing, the RPT/SET Receivables are overstated by
₱22,098,576.94, computed as follows:
Total RPT/SET Receivables per Certified List of Real Property ₱28,801,847.93
Delinquencies as of December 31, 2024, after adjustments made in the
Treasurer’s Office upon effectivity of the RPVA
RPT/SET Receivables balance per books, as of December 31, 2024 50,900,424.87
Overstatement ₱22,098,576.94
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