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ADVISORY FOR QUEZON CITY
Business Tax Info

Pay your BUSINESS TAXES ON OR BEFORE JANUARY 20, 2019, to avoid penalties and
interest charges for late payment. Pay early to avoid long queues.
INCENTIVE FOR BUSINESS TAXPAYERS; PAY 30% MORE AND YOU ARE
EXEMPTED FROMEXAMINATION OF BOOKS OF ACCOUNTS (Ordinance SP-2780, s.
2018)
The good news applies to:

 Business that have been registered in Quezon City in 2016 or prior years, and are for
renewal this year. This covers all types of registered businesses, whether angle
proprietorships, partnerships corporations or cooperatives.
 Business that have no pending case in courts law or administrative office/agency in
relation to their business records, books of accounts, audited financial statements and
other pertinent documents.
 Business that will pay in 2019, their annual business tax due that is at least 30% or more
than the annual business tax they paid in 2018.
If your business meets all of the above criteria, your business is entitled to the following
incentives for the Quezon City Government:
 Exemption from the submission/presentation of business records, books of accounts,
audited financial statements, and other pertinent documents, to the City Treasurer;
 Exemption from the inspection and examination of your business records for the years
2018, 2017 and 2016, by the Office of the City Treasurer.
This means that any business willing to pay at least 30% more than the business taxes they paid
in 2018, will enjoy the SPECIAL EXPRESS LANE in business tax payments. Go straight to the
2nd floor of the City Treasury, Quezon City Hall Main Building, with you 2018 Official Receipt
for business taxes paid and your 2018 Business Permit, Qualified businesses will be given the
Certificate of Amnesty Availment upon payment.
3 WAYS TO PAY
 Over-the-counter at the Treasurer’s cashiers (open Saturdays & Sundays of January).
 Electronic payment (available for business taxpayers one day after the Tax Bill is issued).
Use your Mayor’s Permit number as the reference number. Just print or Save your
electronic receipt.
Choose either:
 Gcash using your mobile phone (for Globe and TM subscribers and are paying not more
that Php 100,000).
 Online, for Landbank and BancNet member bank ATM or denit card account holders.
DOCUMENTS TO PRESENT WHEN PAYING YOUR BUSINESS TAX

 Properly filled-up Sales Declaration and Evaluation Sheet (download from
www.quezoncity.gov.ph)
 2019 Community Tax certificate (if your business’s main office is NOT in Quezon City)
 2018 Quezon City Mayor’s/Business Permit
 2018 Tax Bill and Official Receipt from Quezon City Treasurer’s Office
 2018 certified breakdown of sales, if your business is engaged in two or more lines of
business or has two or more branches.
 2018 Tax Bill and Official Receipt for payments made in other local governments (if
applicable)
 2018 Value-added Tax Returns/Percentage Tax Returns (whichever is applicable)
 2018 Quarterly Income Tax Return, with proof of payment
 2017 Annual Income Tax Returns, with complete set of Audited Financial Statements
filed in 2018, with proof of payment
 BIR Certificate of Registration
REAL PROPERTY TAX INFO

 Pay your REAL PROPERTY TAXES ON OR BEFORE MARCH 31, 2019, to avail
yourself of the 20% discount for annual payment of current real property taxes. Subject to
real property taxes are land, improvements and machineries.
 Taxpayers who choose to pay QUARTERLY are entitled to a 10% discount. If payments
are made on the following dates:
1st Quarter-on or before March 31, 2019

2nd Quarter-on before June 30, 2019
3rd Quarter-on before September 30, 2019
4th Quarter-on before December 31, 2019
NEWS UPDATE ON THE REAL PROPERTY TAX (RPT):
 RPT collection under adjusted schedule of fair market values is suspended in 2018
and 2019
RPT payments in 2018 and 2019 are still based on the old fair market values (FMV),
because the RPT payments in 2018 and 2019 are still based on the old fair market values
(FMV), because the Quezon City Government has suspended for two years (2018 and
2019), the collection of real property taxes based on the adjustment of fair market values
based on Ordinance No. SP-2556,s. 2016. This suspension was made possible through the
enactment of Ordinance SP-2778 approved on Dec. 6, 2018. However, those who have
not fully paid their 2017 RPT still have to pay the balance based on the adjusted
FMV (based on F-series tax declaration nos. (TDN)].
 AMNESTY offered to QC taxpayers with RPT delinquencies for 2018 and prior
years. Settlement must be done within the period January 1, 2019 to October 30, 2019. It
is only upon FULL SETLEMENT of these delinquencies can the taxpayer be allowed to
pay 2019 RPT dues. (per Ordinance No. SP-2779, s. 2018)
WHERE TO PAY YOUR TAXES

FOR SMALL BUSINESS OWNERS: Taxpayers with annual gross sales/receipts of

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ADVISORY FOR QUEZON CITY

Business Tax Info

The good news applies to:

DOCUMENTS TO PRESENT WHEN PAYING YOUR BUSINESS TAX

REAL PROPERTY TAX INFO

1st Quarter-on or before March 31, 2019

NEWS UPDATE ON THE REAL PROPERTY TAX (RPT):

WHERE TO PAY YOUR TAXES

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