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City Treasury Office


Frequently Asked QuestionsFrequently Asked Questions


What are the steps in applying for new Business Permits?

1.    Secure CTO Form 1 at the One-Stop-Shop;
2.    Fill up all needed information;
3.    Have it subscribed by a Notary Public;
4.    Signature/approval of the following
   a.    Zonification-Office of the City Planning and Development Coordinator-City Hall
   b.    Building/space Units, Buildings and Architecture Office at DPS Compound.
   c.    Sanitation permit/health certification-Baguio Health Department Office at T. Alonzo Street;
   d.    Fire Protection – Fire Department at the One-Stop-Shop;
   e.    Zonification within the City Market at the City Market Office
    f.    Secure Barangay Business Clearance-where the business is located.
5.    Submit duly processed application to the Campaign and Investigation Division (CID) for actual inspection/interview with the applicant/permittee, together with all attachments;
6.    Clearances form:
 .    Garbage and Sewerage (CSS) (BTFD)
   a.    Real Property Tax (LTD)
   b.    Business Tax and Fees Division
7.    Signature of the City Treasurer/Asst. City Treasurer;
8.    Payment of Taxes:
 .    Revenue Collection Clerk will issue Official Receipt on declared capital investment;
   a.    Validation of Official Receipt by the Teller or Cash Clerk
9.    Proceed to Permits and Licensing Division for:
 .    Preparation/typing of the CTO Form 2 (Permit to engage in business) with the complete attachments;
   a.    PLD to issue claim stub;
   b.    Signature/approval of the City Treasurer and the City Mayor;
   c.    Claim duly signed/approved business permit by presenting the client's claiming stub.

What are the steps/procedures followed for the Renewal of Business Permit?

1.    Secure CTO Form 1-A (Annual) (Quarterly Business Tax Return) and the list of requirements for the renewal of Business Permits from the Permits and Licensing Division;
2.    Fill up all information required on the CTO Form 1-A;
3.    File CTO Form 1-A and attach previous year Business Permit with clearances to:
   a.    Real Property Tax Division
   b.    Business Taxes and Fees Division
   c.    Market Office (Business within the City Market area)
4.    Proceed to the assessment area for the computation of taxes for the current year, attach the following:
 .    CTO Form 1-A (Annual/Quarterly Business Tax Returns)
   a.    CTO Form 2 (Permit to engage in Business)
   b.    Previous year Official Receipt
5.    Signature/approval of the Asst. City Treasurer as to the veracity of assessment.
6.    Secure Community Tax Certificate (CEDULA) amount should tally with the amount of gross sales receipt as indicated on the CTO Form 1-A;
 .    For sole proprietorship-secure CTC A and B
   a.    For corporation-secure CTC C and C1
7.    Counterchecking of clearances gross sales/receipts and community tax certificate (CEDULA) to conform with the standard operating procedure of the office;
 .    Issuance of Official Receipts by Revenue Collection Clerk (please follow the number of RCC collector assigned.
   a.    Validation of Official Receipts and payment to Administrative Assistant II (Teller 1 and 2)
8.    Secure necessary documents/certifications from representatives of:
 .    Health Center-Sanitary Permit
   a.    Barangay Clearance-Barangay Chairman
9.    Preparation of CTO Form 2 (Permit to engage in business)
 .    Present CTO Form 1-A with proof of payment and other pertinent documents;
   a.    Secure claim stub;
   b.    Claim approved CTO Form 2 with attachments.
10.    Proceed to Permit and Licensing Division for the signature of the City Mayor.
11.    Pay Php 150.00 for the Business plate (for the Business owners who did not secure for their Business plate for the year 2004).

Retirement of Stall (City Market Only) Requirements

1.    Certification of Award (photocopy)
2.    Form 1-A
3.    Old Form-2's
4.    Notice of retirement duly signed by the transferor
5.    Application for new Business Permit w/ clearances from offices concerned
6.    Official Receipt for change management payment under the name of the transferee.
Note: All documents shall be submitted at the Business Tax and Fees Division.

Retirement/Surrender of Business Permit (Corp) Requirements

1.    Copy of Board Resolution indicating/stating the cease of operation of the Business within the City.
2.    Retirement Form duly signed by the authorized signatory of the corporation.
3.    Original copies/copy of Form-2 issued during the previous years of operation.
4.    Form 1-A with clearances.
5.    Payment of back taxes and current taxes.
6.    Board Resolution informing transfer of operation in case of change management.
Note: all documents shall be submitted to the Business Tax and Fees Division.

Issuance of Market Certification and Market Clearance

1.    The leaseholder requests for Market Certification to Market Office Personnel;
2.    The client proceeds to cashier's window to pay Market Certification Fee (Php 50.00) and current month bill for the corresponding stall (delinquency if any)
3.    The client presents receipts to market personnel;
4.    A market personnel accomplishes the necessary data on the market certification form;
5.    Client proceeds to clearance section for posting of payment of bill and countersigning of the name of the market superintendent.

Renewal of Lease Contract

1.    Client/leaseholder proceeds to the cashier's window to pay market certification fee (Php. 50.00) and current month bill for the corresponding stall (delinquency if any);
2.    Client presents the necessary requirements to Market Office personnel;
3.    A Market Office personnel accomplishes the necessary data on Market Certification Form and Contract of Lease Form upon completion of the requirements;
4.    The registered leaseholder signs the contract of lease in five sets of three pages;
5.    Client proceeds to clearance section for posting of payment of bill and clearance;
6.    Client proceeds to clearance section for posting of payment of bill and clearance;
7.    Client proceeds to City for signature of the City Treasurer and City Mayor on the contract;
8.    Client proceeds to a notary public for notarization of the contract.
9.    Client submits copy of contract of the Office of the City Market Superintendent.

Issuance of Certification of Clearances

1.    The registered leaseholder and the applicant appear before the market personnel to present the Deed of Transfer of Rights over Stall and Affidavit of the Applicant Transferee for verification of the documents. All entries in the documents prepared by a legal counsel should be true and correct.
2.    The Applicant Transferee proceeds to cashier's window to pay Market Certification Fee (Php 50.00) under his/her name and current month of bill of the corresponding stall.
3.    Client presents receipts to Market Office personnel.
4.    The Market Office personnel accomplish the certification form.
5.    Client proceeds to Clearance Section for posting and clearance.
6.    For the signature of the Market Superintendent.
7.    Proceed to the Treasury Office for clearances at City revenue, City Services, and Land Tax and for the Signature of the City Treasurer.

Issuance of Application to Lease

1.    After accomplishing the needed clearances the applicant proceed to the Cashier's window to pay for the deposit fee.
2.    Client presents receipt to the market personnel.
3.    The Market Office personnel accomplish the Application to lease a stall form in a set of three copies. (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have fully paid, thereof exceed the thirty six (36) months or maximum of 72%
4.    Revenue Collection Clerk informs taxpayer of Computed amount of tax.
5.    Revenue Collection Clerk issues Official Receipt. If tax is paid in check, Revenue Collection Clerk should see to it that:
   a.    The amount in words and figures tally.
   b.    Date of check should not be later than on Official Receipt (not postdated)
   c.    Payee should be the City Treasurer
   d.    At the back of the check, FAO should be indicated
   e.    Official Receipt No., date, and initial Revenue Collection Clerk should be written at the back.
   f.    Contact number and address of drawer should also be written at the back.
6.    Local Treasury Operations Officer I recheck computation then posts payments in the tax ledger and initial.
7.    Local Treasury Operations Officer I give Official Receipt to the teller and inform taxpayer to proceed to the teller's booth.

Promotion Recruitment and Selection

1.    SAO and Personnel-In-Charge of personnel matters will determine the existing and anticipated vacant positions to be filled-up before requesting for publication.
2.    Refer to the City Treasurer or her Asst. the filling up of existing vacant positions.
3.    Request publication of existing vacant and anticipated vacant positions to the CSC through the Human Resource Management Office;
4.    After publication, issue notice of Preliminary Screening to all interested next-in-rank applicants and applicants from all department of the City. Schedule the date of the qualifying examinations for entry positions and prepare questionnaires to the applicants.
5.    Check examination papers and select the highest fifty (50) applicants depending on the number of applicants and number of existing vacant positions to be scheduled for interview by the office's Pre-Screening committee. Post results of examination in the CTO bulletin board;
6.    Schedule the interview of next-in-rank applicants for promotion and applicants for entry positions. Prepare Promotional Line-up of all applicants for promotion and applicants for entry positions who passed the interview given by the PSC. Arrange the applicants alphabetically;
7.    Pre-Screening Committee (PSC) will conduct interview for applicants and rate them on their potential and psycho-social traits based on the criteria and guidelines set by the PEB.
8.    Prepare Comparative Assessment Form. Categories qualifications of applicants as to applicant's CS eligibility, PES, Education, Experience, Training/Seminars, etc. and the total number of points per applicant. Rank each applicant from highest to lowest. Limit five (5) applicants per existing or anticipated vacant position.
9.    Let the Comparative Assessment Forms be signed by the members of the PSC and the Department Head before submission to the OCHRMO. Publish results of PSC at the CTO Bulletin Board within five (5) days after PSC.
10.    The OCHRMO will check and verify the CAF before submitting to the City Mayor's Office for schedule of PEB;
11.    After selection by the PEB, the results will be returned to OCHRMO then back to the CTO for the preparation of appointments and other supporting requirements. Appointments, Oath of Office, PDF, Certificate of availability of Fund by the City Accountant, Certificate by the City Mayor, Certificate of Nepotism, Medical Certificate, Assets and Liabilities, Form 212 etc.
12.    The applicant shall accomplish and submit the necessary requirements to support his/her appointment. The personnel-in-charge shall prepare the appointment together with all the necessary attachments upon completion of requirements.
13.    Prepare Office Order or promoted employees for their assumption of duty;
14.    A copy of the appointment will be given to the employees concerned and a copy of the appointment and supporting documents will be forwarded to the Civil Service Commission and in the 201 file of employee.

Walk-In Communications

1.    Each communication/document will be received by the Administrative Division and to be recorded in the log book for easy reference and monitoring.
2.    Each document will be read and initialed by the SAO or his Asst. before the notation of the City Treasurer or Asst. City Treasurer;
3.    Forward the document to the City Treasurer for her marginal notation;
4.    After the City Treasurer has noted the communication, it will be returned to the Administrative office for sorting. Documents which need to be indorsed to other departments and documents which needs dissemination will be given to SAO for transmittal;
5.    For circulars, Administrative Orders, Ordinances, Resolutions, etc. that need to be disseminated, it will be given to the SAO IV or his Asst. for the preparation of Office Orders, memoranda, notice of meeting if necessary;
6.    For documents to be routed to other divisions it will be recorded in the logbook before it will be delivered to divisions concerned for easy monitoring. Documents for filling will be retained at the Administrative Division;
7.    Circulars, Office Orders, Ordinances, Resolutions and other documents to be retained at the Administrative Division shall be encoded/indexed for reference and location.

Application/Cancellation of Bonds of Government Official/Employees and Barangay Officials Process

1.    All accountable officials/employees and barangay officials are required to apply for fidelity bonds (Form 57 & 58) for approval by the City Treasurer, City Mayor and the City Auditor;
2.    Prepare supporting documents before it will be forwarded to the City Mayor for approval such as: Assets and Liabilities, Clearances, etc.;
3.    Submit names of accountable officials/employees/barangay officials to TORU for the preparation of vouchers for payment of fidelity bonds;
4.    Preparation of the employees' clearance from the accountability and supporting documents such as: Xerox copies of NOSAs/NOSIs application of retirement from GSIS, certification of Assets and Liabilities, Cert. No admi/criminal charges etc.
5.    Prepare cover letter to OCHRMO for the request of retirement and submit retirement papers with supporting documents.
6.    Prepare the summary of terminal leaves of retiring employee for confirmation and approval by the CHRMO;
7.    If all papers are complete and have been confirmed by the OCHRMO, submit the papers to the TORU division for the preparation of voucher. If the retirement is under RA 1616 but if under RA 8291, the papers will be submitted by the employee at the GSIS where he can claim his retirement benefits.

Selection of the Outstanding Employee of the Month Process

1.    1. Upon receipt of the letter from the City's PRAISE Committee, prepare a notice of meeting and schedule the date of meeting of all members of office PRAISE committee.
2.    2. During the meeting, each Division Chief is given the chance to nominate his/her subordinate in the division. Selection will be based on the criteria prescribed by the City's and Office PRAISE;
3.    3. Personnel in charge will check the attendance/tardiness/under times and PES of nominees.
4.    4. The result of the selection will be tallied. The nominee who gets the highest votes will be the nominee for outstanding employee of the month.
5.    5. Personnel in charge will prepare supporting documents for nomination such as: Xerox copy of PES, DTRs, Dept. targets, certification of no pending administrative case and no memo for non-observance of office rules and regulations, justification of nomination accomplishment report for the month, nomination forms and pictures to be submitted to OCHRMO.
6.    6. Prepare cover letter to OCHRMO and submit before the deadline.


What are the requirements in applying for new Business Permits?

Answer: Applicant for new business permit is required to secure barangay business clearance, sanitary permit, fire clearance, sewer certificate, BIR clearance, and PhilHealth and SSS clearance. Other requirements are depending on the nature of business being applied for and the location of the business.

How about application for renewal of business permit, what are the requirements?

Answer: The requirements for renewal of business permit depend on the Administrative Order issued by the City Mayor. As of the present, the prevailing is Administrative Order No. 629 series of 2004 as implemented requires only sanitary permit, barangay business clearance and clearances from the City Treasurer's Office and certification of payment of taxes.

Where am I going to secure application forms for business permit?

Answer: Forms can be secured at the Treasury Office specifically at the One-Stop-Shop or at the Permits and Licensing Division)

How long is the processing of a business permit?

1.    Application for New Business Permit
New business permit can be processed and approved within a minimum of five (5) working days to more than a month. However, the length of time for processing of the applications for new business permit depends on the applicant's time involved, the completion of requirements by the applicant, schedule/approval of the different offices concerned and the nature of the business being applied for.
Renewal of Business Permit
Renewal of business permit can take a minimum of two (2) working days. However this also varies depending on the clearances from the different offices and the payment of the taxpayer, completion of the required documents as well as the approval by the City Mayor.

After submission of the papers to the Permits and Licensing Division, when can the applicant get her/his approved business permit?

Answer: A business permit can be claimed the other day upon submission. However, this can take longer period due to some factors such as the volume of papers received by the Permit and Licensing Division and the availability/approval of the City Mayor.

How much am I going to pay if I apply for a new business permit and for a renewal of my business permit? Where and whom should I pay the amount?

The amount to be paid depends on the initial investment/capital relative to the operation of the business. This amount is called the initial tax. As for the renewal of business permit, the business tax depends on the gross income derived from such business. For every amount of gross income, there is a corresponding fixed amount payable base on COB 2000-001 which is being implemented. There are regulatory fees to be included aside from the initial tax or from the business tax such as the Mayor's permit fee, sanitary permit fee, sewerage fee, garbage fees and the fire inspection fee.

All fees are to be directed or submitted to the Business Tax and fees Division-CTO. Secure first your receipt from the person assigned (Revenue Collector) then pay only to the teller assigned to you with the machine validation.

Where can I report or file my complaint against business establishment operating without business permit or to a business establishment with violations relative to the operation of the business?

Answer: Complaints (written or verbal/telephone calls) against business establishments without business permits can be directed to the Office of the City Treasurer, Assistant Treasurer, the Permits and licensing Division or to the Office of the City Mayor.

How can I secure for a special permit?

Answer: Special permits can only be issued to seasonal activities and to other business not permanent in nature. Special permits are usually given for the conduct of concert, product demo or sampling, retailing of goods within 6 months or less.

Where do clients secure Community Tax Certificate (CEDULA)?

Answer: Community Tax Certificate (CEDULA) is issued at the Business Tax and Fees Division of the Treasury Office in the One-Stop-Shop, City Hall.

Where am I going to secure working permit form? What are the steps and requirements for processing my working permit?

Answer: The form can be secured at the Treasury Office specifically at the One-Stop-Shop.

1.    Fill up application form. Attach the prescribed photo on the application form and affix your signature with your community tax certificate.
2.    Proceed to the Baguio Health Department for securing health certificate and approval of their office.
Proceed to the Baguio City Police Office for police clearance and approval by the concerned divisions.
Proceed to the Public Employment and Services Office (PESO) of the City Mayor's Office for signature of the representative of the City Mayor.
3.    Pay at the Treasury Office the Mayor's permit fee and for their approval.

What are requirements for retirement/surrender of business permit for Corporation?

1.    Copy of Board Resolution indicating/stating the cease of operation of the business within the city
2.    Retirement form duly signed by the authorized signatory of the corporation.
Original copies/copy of form 2 issued during the previous years of operation.
Form 1-A with clearances.
Payment of back taxes and current taxes.
3.    Board resolution informing transfer of operation in case of change management.

How much will the client pay for special permit?

Concerts: An amusement tax of 15% based on gross receipts.
Sports: An amusement tax of 15% based on gross receipts.
Business: Business tax on prevailing tax ordinance based on gross receipts.

How do the clients know if his/her voucher and/or payrolls are released?

If the voucher is in check, the client may claim at window 6 of the Treasury Office. If the voucher is in cash, the client may claim at window 5. For the payrolls of the different offices of the City Government of Baguio, employees may claim to their respective disbursement officer of the Treasury Office.

What is the basic and principal importance of the Administrative Division of the Treasury Office in relation to public service?

Answer: The Administrative Division is in charge on the processing of promotion, recruitment and selection of applicants for vacant position in the office. Its activities includes communication/recording management process, preparation of notice of salary adjustments/notice of step increments, process of application and/or cancellation of bonds of government officials/employees and barangay officials who are required to file fidelity bonds with the authorities concerned, management of leave application and its process, likewise on the daily time record management, process on the retirement application of retiring employees, process on the accreditation and non-accredited of government services of Treasury employees, assists in the selection of outstanding employee of the month/year, in charge on the reproduction activities, verification of Daily Accomplishment Reports (DAR) of Treasury employees and officials, maintenance of government vehicles and office equipment, supervises on the office maintenance of orderly and cleanliness and lastly to see to it that personnel discipline is always observed through existing laws and regulations.

How does the Administrative Division interlink with the other divisions, department and/or other government agencies?

Answer: The division meets with the City Treasurer to discuss the issues and concern. Any activity or action taken by the administrative personnel is always on the hand or with the go signal of the City Treasurer because the division is under the umbrella of her supervision.

Who are the personnel of the Administrative Division the public may contact in case of inquiries?

Answer: Any personnel of the Administrative Division are willing to give whatever inquiries the public may want to know with friendly smile and unselfish public services.

How many divisions comprise the Treasury Office and what are those?

Answer: The Treasury Office comprises with eight (8) divisions and these are the following:
1.    Treasury Operation and Review Unit
2.    Real Property Tax
Permits and Licensing Divisions
Administrative Division
Market Division
Business Taxes and Fees Division
Campaign and Investigation Division
3.    Cash Division



Baguio City Treasurer's Office
City Hall, Baguio City
Ph/Fx: (+63)(074) 442 - 2789 / (+63) (074) 442 - 2247 / (+63) (074) 443 - 9588 / (+63) (074) 442 - 5581 / (+63) (074) 443 - 8900 (FAX)

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