Republic of the Philippines
City of Angeles
OFFICE OF THE TREASURER
NOTICE OF PAYMENT OF REAL PROPERTY TAX
FOR CALENDAR YEAR 2015
Notice is hereby given that pursuant to the Provisions of Republic Act No. 7160 of the Local Government Code of 1991, specifically Section 233, 235, 250, and 255 of the code, the two percent (2%) Basic Real Property Tax and the additional one (1%) Special Education fund Tax for the calendar year 2015 shall become due and payable on the first day of January. However, said taxes may be paid in four (4) equal installments without interest at the option of the taxpayers as follows:
1st Installment - on or before March 31, 2015
2nd Installment - on or before June 30, 2015
3rd Installment – on or before September 30, 2015
4th Installment – on or before December 31, 2015
Both the basic real property tax and the additional one percent (1%) tax for the SEF must be collected simultaneously. Payment of real property taxes shall be applied to prior year’s delinquencies, interest, and penalties, if any, and only after said delinquencies are settled may payments be credited for the current period.
If the basic real property tax and the additional tax accruing to special Education Fund are paid on time or in advance with the prescribed schedule of payments s provided under section 2, A, 53, the Taxpayer shall be granted tax discounts as follows:
- Ten percent (10%) discount for prompt payment, and
- Twenty percent (20%) discount for advanced payment
Payments shall be considered as prompt when paid within the quarter it falls due and Payments shall be considered as advanced when paid before the current Year.
Failure to pay taxes for both Basic Tax and special Education Fund Tax on or before the date indicated above shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount but not to exceed thirty six (36) months until the delinquent tax shall have been fully paid. After the end of the year for which the taxes are due and real property taxes are not paid, the civil and judicial remedies provided for in the code enforce the collection thereof would availed by this office.
Please be guided accordingly.
JULIET G. QUINSAAT
The Honorable Secretary of Finance Manila
The honorable Regional Director, BLGF, Region III
All Provincial and City Treasurers of Pampanga
All Municipal Treasurers of Pampanga
All Barangay Captains of Angeles City