I had the chance to work as a contractual employee in the Assessor’s Office in the Philippines some years ago. I must say the experience was both engaging and educational. It was engaging because from there I learned a lot about more about taxes and all about taxable properties and it was engaging because I was assigned a field work wherein I had to visit different places within our municipality to do actual surveys.
The whole process of determining the taxes for a particular property starts from an actual survey. Some undeclared properties which we might find taxable are to be brought to the officer’s attention for appropriate actions. The data we have gathered go through careful verifications and computations before they will be forwarded to the Bureau of Internal Revenue Office for the collection of taxes. In a small municipality like ours, the process is done manually but I guess this is not true in big urban areas where almost all the infrastructures are taxable. The Assessor’s Office and the Internal Revenue Office must have special task force working hand in hand to collect the amount due to the government.
The tax collection between rural and urban areas needs no further comparison actually. It is simply determined with the buildings and numbers of businesses within the area. The cases of tax evasion is of course rampant and that’s when the government takes another action whether to give these tax payers an IRS extension or strictly implement the law.