6.4. An inquiry with the Municipal Treasurer (MT) and the personnel in charge of the
RPT revealed that in CY 2024, they began sending Notices of Realty Tax
Delinquency to delinquent taxpayers starting in April 2024. However, not all
delinquent taxpayers were notified, as some were unreachable or had changed
residences without informing the Municipality.
6.5. The personnel in charge added that the Municipality also offered compromise
agreements for the settlement of tax dues. However, some of these agreements were
revoked, as many taxpayers, especially those who no longer reside in the
Municipality, still failed to settle their obligations.
6.6. The MT mentioned that they posted the notices of delinquency at the main entrance
of the municipal hall and in conspicuous places around the Municipality. He also
stated that they conducted tax campaigns in the barangays and requested
opportunities to speak at public gatherings to remind constituents of their tax
obligations. However, the notices of delinquency were not published once a week
for two (2) consecutive weeks in a newspaper of general circulation in the
Municipality, as required.
6.7. 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 would lend greater
authority and enforceability to the notices.
6.8. The continued 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.
6.9. 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.
6.10. 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.
6.11. The Municipal Treasurer said that they did their best to send RPT Delinquency
Notices and attended various meetings around the Municipality to inform taxpayers.
He added that they had already conducted tax information campaigns through social
media, radio programs, tarpaulin postings, and leaflet distribution. He mentioned
that although they were eager to collect the delinquencies, it ultimately depended on
the willingness of taxpayers to settle their delinquent taxes.
50
