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Adopted: 28 May 2015
Date Filed: 16 June 2015
WHEREAS, the Department of Finance (DOF) is mandated to supervise the revenue operations of local government units (LGUs) pursuant to Section 4 of Executive Order (EO) No. 127 and Sec. 2, Title 2, Book IV of EO No. 292;

WHEREAS, the DOF is mandated to promulgate the necessary rules and regulations for the classification, appraisal, and assessment of real property, and to exercise the authority to review and examine on a continuing basis property, assessment, and real property tax records, pursuant to Section 201 of Republic Act No. 7160 (Local Government Code of 1991) and Article 291 of its Implementing Rules and Regulations;

WHEREAS, assessors prepare the QRRPA to determine the aggregate market and assessed values of all real properties according to property classification, type and size, the corresponding collectible basic real property tax and additional levy on real property for the Special Education Fund, among others, in their respective LGUs, and such reports are submitted in manual format to the DOF, through the Bureau of Local Government Finance (BLGF);

WHEREAS, the DOF aims to foster professional responsibility among assessors as licensed real estate appraisers, pursuant to Republic Act No. 9646 (Real Estate Service Act), through compliance with pertinent rules and regulations

WHEREAS, the DOF recognizes the need to further institutionalize the electronic Statement of Receipts and Expenditures (eSRE) as the official reporting and monitoring system on local government fiscal and financial operations, pursuant to Department Order No. 08-2011 and Department Order No. 006-2015, to improve local fiscal accountability and transparency;

NOW, THEREFORE, in consideration of the foregoing premises, beginning Fiscal Year 2015, the official submission of the QRRPA by assessors in the LGUs, as part of their official duties and functions, shall be coursed through the eSRE system, and the following guidelines shall be observed:

Section 1. The City Assessor or Municipal Assessor, as the case may be, in coordination with the local treasurer, shall regularly accomplish the QRRPA Module in the eSRE system.

Section 2. The QRRPA shall be uploaded on or before the following dates:

1. For the first three quarterly reports - the 10 th of the month following the end of the quarter.
   
2. For the year-end report - the 31 st of March of the subsequent fiscal year.

Section 3. In the case of municipalities, except for the Municipality of Pateros, the QRRPA to be uploaded by the Municipal Assessor in the eSRE system shall require prior review and approval of the Provincial Assessor to ensure consistency with the records of the Provincial Assessor’s Office.

Section 4. To ensure reliability, accuracy, and integrity of the QRRPA, the BLGF Central and Regional Offices shall review the reports on a quarterly basis, in conjunction with the regular review of the eSRE reports and the conduct of LGU Revenue and Assessment Evaluation, Examination and Monitoring.

Section 5. The BLGF shall issue all the necessary advisories, updates, and guidelines on QRRPA reporting from time to time to ensure the full compliance of all concerned with this Order.

Section 6. All issuances, circulars, rules and regulations issued that are inconsistent herewith are hereby repealed, amended, and/or modifiedaccordingly.

This Department Order shall take effect immediately upon its publication in a major daily newspaper of nationwide circulation.

(SGD) CESAR V. PURISIMA
Secretary of Finance