a. Date of Accrual The RPT for any year shall accrue on the 1st day of January. It shall…

a. Date of Accrual The RPT for any year shall accrue on the 1st day of January. It shall…

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a. Date of Accrual
The RPT for any year shall accrue on the 1st day of January. It shall constitute a lien from such date and
shall only be extinguished upon payment of the delinquent tax. (LGC, Sec. 246)
b. Periods to Collect
GR: Within 5 years from the date they become due;
EXCEPTION: Within 10 years from discovery, in case of fraud or intent to evade. (LGC, Sec. 270)
When Period of Prescription Shall be Suspended
• When local treasurer is legally prevented from collecting the tax;
• Owner or the person having legal interest requests for reinvestigation and executes a waiver
in writing before the expiration of the period;
• Owner or the person having legal interest is out of the country or cannot be located. (LGC, Sec.
270)
Collecting Authority
a. City or municipal treasurer;
b. Barangay treasurer, if deputized by the treasurer and upon filing a bond; (LGC, Sec. 247) and
c. Provincial treasurer, at the option or convenience of the owner. (IRR of LGC, Art. 338)
Other Duties of the Local Treasurer
The local treasurer shall:
1.
Prepare a certified list of all RPT delinquencies which remained uncollected or unpaid for at least
1 year in his jurisdiction;
2. Statement of the reason for such non-collection or non-payment; and
3. Submit the list to the sanggunian on or before December 31st of the year immediately
succeeding the year in which the delinquencies were incurred, with a request for assistance in
the enforcement of the remedies for collection. (LGC, Sec. 269)
Any local treasurer shall be dismissed from the service, without prejudice to criminal prosecution,
who:
1. Fails to issue the warrant of levy within 1 year from the time the tax becomes delinquent;
2. Fails to execute the warrant within 30 days from the date of its issuance; or
3. Found guilty of abusing the exercise thereof in an administrative or judicial proceeding (LGC,
Sec. 259)
Notice of Time for Collection of Tax
a. Basic RPT: on or before January 31 each year The city or municipal treasurer shall post the notice of the dates when the tax may be paid without
interest at a conspicuous and publicly accessible place at the city or municipal hall. Said notice shall
likewise be published in a newspaper of general circulation in the locality once a week for two (2)
consecutive weeks (LGC, Sec. 249)
Special Rules on Payment
a) Payment in Installments
4 equal installments:


b. Additional tax for SEF: on or before January 31 each year
c. Other additional RPT: date prescribed by the sanggunian


1st: on or before March 31
2nd: on or before June 30
3rd: on or before September 30
4th: on or before December 31 (LGC, Sec. 250)
Note: This scheme is only for Basic RPT and additional tax for SEF. For special levy and other RPT, the
payment of which shall be governed by ordinance of the sanggunian. (LGC, Sec. 250)
Note: Payments of RPT shall first be applied to prior years’ delinquencies, interests, and penalties, and
only after said delinquencies are settled may tax payments be credited for the current period. (LGC,
Sec. 250)
b) Interests on unpaid RPT
In case of failure to pay upon the expiration of the periods, or when due, the taxpayer shall be subject
to the payment of interest.
RATE: 2% per month on the unpaid amount but in no case shall the total interest exceed 36 months.
(LGC, Sec. 255)
c) Tax Discount for Advanced and Prompt
Payment
The sanggunian may grant a discount for the following:
• Advanced payment-discount not exceeding 20% of annual tax due (LGC, Sec. 251)
• Prompt payment-discount not exceeding 10% of annual tax due (IRR of LGC, Art. 342)
Note: This rule only applies to basic RPT and SEF tax.
d) Condonation or Reduction of RPT and Interest [Sap]
1) By the Sanggunian The sanggunian, by ordinance passed prior to January 1 of any year, and upon recommendation of the
Local Disaster Coordinating Council, may condone or reduce the real property tax and interest for the
succeeding years in the city or municipality affected by the following
instances:
General failure of crops
• Substantial decrease in the price of agricultural or agri-based products
Calamity. (LGC, Sec. 276)
2) By the President
The President may condone or reduce the real property tax and interest when public interest so
requires. (LGC, Sec. 277)

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Based on the information provided it appears to be a collection of various provisions related to real property tax RPT in the Philippines Here is a breakdown of the key points 1 Date of Accrual and Co
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