Tax Payments

Real property tax (amilyar)

• Who pays: owners or administrators of land, buildings and machinery.
• How much: assessed value × tax rate. For properties in a municipality, the provincial rate is at most 1%, plus a Special Education Fund levy of 1%. Ramon’s exact rates and assessed values: To be verified. See Real Property Assessment.
• When: once a year, or in four installments due by March 31, June 30, September 30 and December 31.
• Discounts and penalties: the LGU may give a discount of up to 20% for early or prompt payment. Late payment earns interest of 2% per month, up to 36 months.
• Bring: your Tax Declaration number or last year’s official receipt.

Community tax certificate (cedula)

• Who pays: residents 18 and older who are employed, in business, or own property with an assessed value of ₱1,000 or more; and businesses.
• How much (individuals): ₱5 basic, plus ₱1 for every ₱1,000 of income or property income, with the additional part capped at ₱5,000.
• When: by the last day of February. Late payment earns 24% interest a year.
• Bring: a valid ID and proof of income (for example, your latest payslip or income tax return).

Business tax and Mayor’s permit fees

Due within the first 20 days of January, or quarterly within the first 20 days of each quarter if allowed. Late payment: a surcharge of up to 25% plus interest of up to 2% a month. Renewal steps are in the business guide.

Your official receipt (OR)

• Always ask for an official receipt for every payment. It is your proof of payment.
• Check that your name, the property or business, the amount and the date are correct.
• Keep it. You need it for clearances, transfers and next year’s payment.
• Do not pay anyone who cannot give you an official receipt.

Where to pay

Municipal Treasurer’s Office, Municipal Hall, Ramon, Isabela. Office hours and any online payment channel: To be verified.