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Findings No.5 COA Annual Audit Report 2006

February 20, 2010

5. The City failed to establish an updated database system for business tax to be able to provide local management and other interested persons accurate and/or right data/information at the right time. As a result, collection efficiency could not be readily determined.

It is necessary that tax records and other related data/information are well gathered, organized and systematically filed and recorded to be able to determine the tax base and to attain tax collection efficiency.

Verification of records in the License and Fees Division, City Treasurer’s Office, disclosed that the taxpayer’s Master List of all businesses in the locality is incomplete/unavailable as follows:

List of businesses in the locality maintained in the records are only those who secured licenses with the City Government;

Other business establishments are not properly identified;

Based on the data available, business which are no longer operating and are operating but did not secure business and license permit cannot be properly identified.

The Chief of the Division justified that they plan to update the list of business establishments and plan to conduct tax mapping of all businesses in the City but lacks the necessary funding for this program.

As a result, collection efficiency could not be readily determined.

During the exit conference, the City Treasurer promised compliance of our recommendation to conduct business tax mapping in the urban and rural barangays and to update the computer program in the License and Fees Division.

Recommendations:

Instruct the City Treasurer to establish a database system which includes organization, storage, updating, retrieving, manipulation and representation of data to improve collection efficiency. Appropriate funds for tax mapping program.

Secure and establish a program in the computer of the License and Fees Division, City Treasurer Office that would automatically give data as to the bill of payments of each business establishment in Gingoog City which can out rightly be secured by businessman before he/she pays their business taxes dues.

Written by admin · Filed Under Cagayan de Oro 

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