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bonded,
O Bond premium which will be paid by
the city/municipality.
PROOF OF EXEMPTION
Art. 297, LGC IRR:
O Every person who shall claim tax exemption
for real property under this Rule shall file
with the provincial, city, or municipal
assessor within thirty (30) days from the
date of the declaration of real property,
sufficient documentary evidence in support
of such claim (e.g. corporate charters, title
of ownership, articles of incorporation, by
laws, contracts, affidavits, certifications and
mortgage deeds, and similar documents).
PROOF OF EXEMPTION
O If the required evidence is not
RPT Installment
Payments
Sec. 250, LGC:
O GR: Owner of the real property or the
person having legal interest may pay
the basic RPT and Special Education
Fund (SEF) due without interest in
four (4) equal installments.
O EX: Special levy where payment date
is governed by the ordinance
enacted by the Sanggunian
concerned.
Installment Schedule
O Payment done
quarterly:
O 1st installment: on or
before March 31st;
O 2nd installment: on or
before June 30th;
O 3rd installment: on or
before September
30th;
O Last installment: on or
before December 31st
Installment Schedule
O The date for the payment of any
under protest
O NO PAYMENT, NO
PROTEST (Sec. 252(a),
LGC)
O File the written protest
within 30 days from
payment of the tax under
protest
O RPT paid will be held
under trust by the LGC
treasurer concerned.
(Sec. 252(b), LGC)
IF TAXPAYER WINS:
O The amount or
IF TAXPAYER LOSES:
O Avail of the
remedies as
provided for in
Chapter 3, Title II,
Book II of this
Code (Sec.
252(d), LGC)
O IN OTHER
WORDS: Appeal
to the Local
Board of
Assessment
Composition of LBAA
members
Art. 318(a), LGC IRR:
O The provincial or city board of
assessment appeals shall be
composed of the following:
O Registrar of Deeds Chairman
O Provincial or City Prosecutor
Member
O Provincial or City Engineer Member
Composition of LBAA
members
Art. 318(b), LGC IRR:
O In the case of municipalities within MMA,
the municipal board of assessment appeals
shall be composed of the following:
O Registrar of Deeds of the municipality or of
QUALIFICATIONS/COMPENSATION:
O The chairman and members of the Central
Board shall be:
1. Filipino citizens,
2. At least forty (40) years old at the time of their
appointment, and
3. Either members of the Bar or Certified Public
Accountants for at least ten (10) years
immediately preceding their appointment.
O The chairman of the Central Board shall have a
CONDONATION/REDUCTION
OF RPT
O Covered by Secs. 276-277 of the LGC
O For Sec. 276 this is given when there
REPAYMENT OF EXCESSIVE
COLLECTIONS
Sec. 253, LGC
O When an assessment of basic RPT, or any
other tax levied under Title II, is found to
be illegal or erroneous and the tax is
accordingly reduced or adjusted, the
taxpayer may file a written claim for refund
or credit for taxes and interests with the
provincial or city treasurer within two (2)
years from the date the taxpayer is
entitled to such reduction or adjustment.
REPAYMENT OF EXCESSIVE
COLLECTIONS
O The provincial or city treasurer shall