RPT and SEFT should be paid to the provincial, city or municipal treasurer of the province, city or municipality where the real property is located. RPT and SEFT are imposed by and paid to the local government units (province, city and municipality) as these are considered local taxes.
Related Real Estate FAQs
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- Aside from a house and lot owner like me, who else should be liable to pay Real Property Tax(RPT) and Special Education Fund Tax (SEFT)?
- Where should I pay RPT and SEFT?
- Rates of Real Property Tax and Special Education Fund Tax in Metro Manila
- What Philippine taxes are imposed on my house and lot in the Philippines?