Provincial Treasurer's Office (PTO)
Provincial taxes and fees, and the treasury of the Provincial Government of Bukidnon
Office
Provincial Treasurer
Location
Provincial Capitol, Malaybalay City
Hours
8AM - 5PM
Days
Monday to Friday
This page is a general guide written by volunteers. The official requirements, fees and processing times are in the Provincial Government of Bukidnon's Citizen's Charter. Requirements may vary, so confirm with the office before you go. Read the Citizen's Charter on bukidnon.gov.ph
About the Office
What the Provincial Treasurer does under the law
The Provincial Treasurer's Office (PTO) is the treasury of the Province of Bukidnon. Under the Local Government Code of 1991 (Republic Act No. 7160), the Provincial Treasurer takes custody of and manages provincial funds, handles the Province's disbursements, collects the taxes, fees and charges that belong to the Province, and keeps the provincial tax records.
The Provincial Treasurer is appointed by the Secretary of Finance from nominees of the Governor, and exercises technical supervision over the treasury offices of Malaybalay City, Valencia City and the 20 municipalities.
Provincial Taxes and Fees
Taxes the Local Government Code allows provinces to levy, where the provincial tax ordinance imposes them
Real Property Transfer Tax
Tax on the sale, donation, inheritance or other transfer of ownership of land and buildings in the 20 municipalities. Proof of payment is needed to register the transfer (Local Government Code, Sec. 135).
Professional Tax (PTR)
Annual tax on professionals whose practice requires a government licensure exam. It is paid to the province or city where the professional practices or keeps a principal office (Local Government Code, Sec. 139).
Sand, Gravel and Quarry Tax
Tax on stones, sand, gravel, earth and other quarry resources extracted in the province. Under the law, quarry permits are issued by the Governor (Local Government Code, Sec. 138).
Amusement Tax
Tax on operators of cinemas, theaters, concert halls, circuses and other places of amusement (Local Government Code, Sec. 140).
Other Provincial Taxes
Franchise tax, tax on printing and publishing, and the annual fixed tax on delivery trucks and vans of manufacturers and dealers (Local Government Code, Secs. 136, 137 and 141).
Provincial Fees and Charges
Fees for documents, permits and the use of provincial property, as set by provincial ordinance. Every payment gets an official receipt.
Real Property Tax Payment
Annual tax on land, buildings and machinery, also called amilyar
Where to Pay
- Property in one of the 20 municipalities: pay at the municipal treasurer's office of the town where the property is located.
- Property in Malaybalay City or Valencia City: pay at the city treasurer's office. The two cities levy and collect their own real property tax.
- In the municipalities, the tax is shared by the Province, the municipality and the barangay. The municipal treasurer collects it and remits the Province's share.
Requirements
- Tax declaration number or last year's official receipt
- Valid ID of Property Owner
- Authorization Letter (if representative)
- Requirements may vary; confirm with the treasurer's office.
| Payment Period | Deadline | Notes |
|---|---|---|
| Full year, paid in advance | On or before March 31 | A discount may apply where the local ordinance grants one |
| 1st Quarter | March 31 | One-fourth of the annual tax |
| 2nd Quarter | June 30 | One-fourth of the annual tax |
| 3rd Quarter | September 30 | One-fourth of the annual tax |
| 4th Quarter | December 31 | One-fourth of the annual tax |
| Late Payment | After deadline | Interest is charged on the unpaid amount, as set by law |
Installment dates follow the Local Government Code (Sec. 250). Discounts and interest are set by law and local ordinance.
How to Pay a Provincial Tax or Fee
General steps at the PTO. See the Citizen's Charter for the official steps.
Steps
- Go to the PTO with your documents and ask for the computation (assessment) of the tax or fee due.
- Check the computation, then pay the amount at the cashier.
- Get your official receipt and check that your name, the property or transaction, and the amount are correct.
- Keep the receipt. You will need it for the next step, such as registering a transfer or getting a new tax declaration.
What to Bring
- A valid government-issued ID
- Documents for the transaction, for example the deed of sale, donation or extrajudicial settlement and the tax declaration for transfer tax
- For the professional tax: your PRC ID or other proof of license
- If you are a representative: an authorization letter or special power of attorney, and the owner's ID
Handled by Your City or Municipality
These are city and municipal taxes under the Local Government Code, not provincial ones
Community Tax Certificate (Cedula)
Get your cedula from your city or municipal treasurer's office. Some barangays also issue them.
Business Tax & Fees
Business taxes and business permit fees are paid to the city or municipality where the business operates.
Market and Other Local Fees
Market stall rentals, slaughter fees and similar charges are collected by the city or municipal hall.
Office Information
- Provincial Capitol Compound, Malaybalay City, Bukidnon 8700
- Monday to Friday, 8:00 AM to 5:00 PM
- (088) 813-2474
Tips
- Call ahead to confirm the requirements and the amount due.
- Keep all official receipts for records
- Pay only at the official cashier and always ask for an official receipt.