Business Tax Collection

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Published 2025 Citizen’s Charter transcription. Table columns, qualifications, footnotes, fees and processing-time conditions must be read in the original PDF layout; no new requirement or guaranteed duration is inferred here.

PDF page 395 (handbook page 394)
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3. Business Tax Collection
Business Tax is imposed on persons or entities who are regularly engaged on trade or
commercial activity as a means of livelihood or with a view of profit. The tax shall be paid
once within the first twenty (20) days of January, semi-annually or in quarterly installment
basis of each year.
• 1st installment - on or before January 20
• 2nd installment - on or before April 20
• 3rd installment - on or before July 20
• 4th installment - on or before October 20
Late Payment: 25% penalty for delay in payment of business tax plus 2% interest each month
for a maximum of three (3) years.
Division: Business Tax
Classification: Simple
Type of Transaction: Citizen to Government
Who may avail: All business owners whose businesses
located within the city
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1. Business Tax Order of Payment Business Permit and Licensing Office
AGENCY FEES TO BE PROCESSING PERSON
CLIENT STEPS
ACTIONS PAID TIME RESPONSIBLE
1. Wait for the 1. Verify the Jacquilyn
name to be assessment Colinares
called on made by the Administrative
Assistant II
window 2 or 3 BPLO, accept Indicated in the
and pay the payment, issue order of
corresponding community tax payment based 15 minutes per
amount certificate and on the Revenue business
Leonora
official receipt Code of
Macabando
and validate the General Trias
Revenue
payment in the Collection Clerk
business permit III
End of Process: Total 15 Minutes
394

PDF page 396 (handbook page 395)
1
 For check payments, issuance of Original Official Receipt will be after 5 days clearing
period. Acknowledgement receipt and photocopy of Official Receipt were initially issued
to clients as proof of payment.
 Check payments are payable to the City Treasurer of General Trias Cavite.
 COURTESY LANE is provided for senior citizens, people with disabilities (PWD), and
pregnant for easy and convenient transactions.
 For renewal, processing time may exceed up to 10 minutes depending on the volume of
taxpayers particularly during the month of January
395