The PATEROS TAXPAYERS OFFICE is primarily created for the purpose of helping the Pateros Citizen to understand the matters about taxation. Our office provides information about taxation, the benefits that citizen can acquire from paying their taxes honestly, the taxpayers’ rights and other facts related to taxation.

What is TAXATION? Taxation is the inherent power of the sovereign, exercised through the legislature, to impose burdens upon the subjects and objects within its jurisdiction, for the purpose of raising revenues to carry out the legitimate objects of the government.

Taxes are enforced contributions from properties and persons levied by the State by virtue its sovereignty for the support of the government and for public needs

It is a necessary burden to preserve the State's sovereignty and a means to give the citizenry an army to resist an aggression, a navy to defend its shores from invasion, a corps of civil servants to serve, public improvements designed for the enjoyment of the citizenry and those which come within the State's territory, and facilities and protection which a government is supposed to provide. (Phil. Guaranty Co., Inc. vs. CIR, G.R. No. L-22074.  April 30, 1965)

What is Income Tax? Income tax is a tax on all yearly profits arising from property, possessions, trade or business, or as a tax on a person’s income, emoluments, profits and the like (61 CJS 1559). Income – all wealth which flows into the taxpayer other than as a mere return of capital.

What is Transfer Tax? Transfer taxes are those taxes imposed upon the privilege granted by the state to the taxpayer so that he may transfer his property, either gratuitously or for a consideration, to another.  Transfers for a valuable consideration may be subject to income tax, value-added tax and other business taxes, while those made gratuitously may be subject to estate tax and donor’s tax.