Tax Penalty Total
Real Property Tax ₱ 5,545,519.43 ₱ 3,533,760.34 ₱ 9,079,279.77
Special Education Tax 5,545,781.53 3,534,121.38 9,079,902.91
Total ₱ 11,091,300.96 ₱7,067,881.72 ₱ 18,159,182.68
7.4 Inquiry with the Municipal Treasurer (MT) revealed that in CY 2024, they sent
Notices of Realty Tax Delinquency to the delinquent taxpayers. However, not all
delinquent taxpayers were notified because they chose only those with at least
₱4,000.00 of unpaid taxes.
7.5 The MT also mentioned that they reached out to delinquent taxpayers usually after
the first quarter of the year and then every two months thereafter. He added that they
even offered a compromise agreement for the settlement of tax dues. However, many
delinquent taxpayers, especially those who no longer reside in the Municipality, still
failed to settle their tax obligations.
7.6 The MT also revealed that the notice of delinquency was not posted at the main
entrance of the municipal hall or in publicly accessible and conspicuous places within
each barangay of the Municipality. In addition, the notice of delinquency was not
published once a week for two consecutive weeks, in a newspaper of general
circulation in the municipality. This contradicts the aforementioned provisions of
R.A. 7160.
7.7 The continued non-collection of the delinquent RPT and SET deprived the
Municipality of substantial revenues that could have been used to finance the
implementation of various development projects or other major PPAs.
7.8 We recommended and the Municipal Treasurer agreed to strengthen efforts to
collect delinquent real property taxes by conducting intensive tax campaigns in
each barangay and sending Notices of Delinquency to all delinquent taxpayers
regardless of the amount due, to ensure fair enforcement and maximize revenue
collection.
7.9 We further recommended and the Municipal Treasurer agreed to ensure full
compliance with the posting and publication requirements prescribed under
Section 254 of R.A. No. 7160.
7.10 Lastly, we recommended and Management agreed to consider applying the
remedies for the collection of real property taxes, in accordance with the
pertinent provisions of R.A. No. 7160.
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