Services :: Taxation Section
House Tax Assessment
House Tax Assessment for new premises / building
  1. Documents required
    1. Occupancy Certificate.
    2. Duly filled assessment form.
  2. Process
    1. After issuing Occupancy certificate assessment of Tax is done by the Taxation Section.
    2. Assessment is done where in all the details are furnished by the owner / Builder in the assessment form.
    3. Tax calculation is done by the Tax Section.
    4. Notice Inviting Objection (NIO) for the valuation is send to the applicant with a time limit of 30 days.
    5. Bill of Tax is issued to the applicant / Owner of the respective premises for the payment within 15 days.
  3. System Followed By CCP. The Corporation of City of Panaji is assessing property tax based on unit area i.e. cost of construction per sq.mt is adopted for arriving the total cost of structure. The cost per sq.mt is worked out by Public Works Department and approved by Government of Goa and Circulated to local bodies. At present the following basic rates are adopted for calculation of tax as per office Memorandum of P.W.D., Govt of Goa dt 5/5/2009. The rates as per O.M are as under:

    1. Multi- storied R.C.C. building
      up to 6 stories _ _ _ _ _ _ _ _ _ Rs.9000/-p.m2
    2. Bungalows with architectural
      features superior specification _ _ _ _ _ _ _ _ _ Rs.9500/-p.m2
    3. Load bearing structures, ground
      +1 with R.C.C. slab or a tiled roof _ _ _ _ _ _ _ _ _ Rs.7000/-p.m2
    Note: Fees subjected to change

    4. Residential Unit in Building upto 6 storied.

    Area = 100m2
    Rate approved by PWD = 9000/-
    Cost = 900000
    Rateable value at 7.5 % = 67500

    Less maintenance charges 10% R.V fixed after deduction
    = 67500
    =6750 = 60750
    8% tax = 60750 X 8/100 = 4860/- per annum.

    5 Bungalow:

    Area = 100m2
    Rate approved by PWD = 9500/-
    Cost = 950000
    Rateable value at 7.5 % = 71250
    = 7125
    Less 10% =64125
    8% tax 5130/- tax per annum.

    6 Commercial Building:
    Tax for commercial building is assessed based on the zones in which the building is constructed. For this purpose the Corporation area is divided into various zones such as C1, C2 C3 and settlement zones S1, S2, etc., depending upon the intensity of commercial activity permitted and is decided by Regional Plan under land use criteria. Co- efficient for commercial building as per zone. Zone Coefficients

    C -1- A - 6

    C – 1 - 5

    C – 2 - 3

    S – 1 - 2

    S – 2 - 2 Typical Calculation Commercial building in C – 1 Zone

    Area 100.00

    Plinth area rate 9000 /-

    Cost of Building 900000

    Rateable value @ 7.5% 67500
    after deduction
    comm. c1  337500

    337500 /- Less 10% 33750 /-

    Rateable value fixed 303750 /-

    Annual Tax @ 8% 24300 X 8/ 100
    24300 /- tax per annum.
  4. Contact Person Mr. Ramdas Palkar (Recovery Officer)
 
House Tax Colletions (Yearly)
  1. Process
    1. Bills are issued.
    2. Applicant has to pay within specified period that is 2 months (April- May) every financial year.
    3. If not paid within specified time late fees are charged.
    4. The applicant has to bring either the Bill of Tax / previous tax receipt and produce at the Taxation counter.
    5. Tax can be paid either by Cash or Local Cheque / Demand Draft / Pay Order drawn in favour of Corporation of the City of Panaji between 10.00a.m to 1.00p.m and 2.15p.m to 4.00p.m.
    6. The bill can also be paid at Indusind Bank Campal, Panaji Goa.
    7. After payment, Receipt of Payment of Tax is issued.
    Note:
    1. If the Tax is not paid for long time and if amount exceeds some thousands Demand Notice is issued to the Defaulter.(owner / occupiers)  
    2. If not paid even after Demand Notice, warrant is issued.
     
  2. Contact Person

    Mrs. Milana Fernandes

    222339 / 2224550
Trade And Occupation Licence
 
  1. How to Apply?

    The Applicant has to apply in written application letter along with required documents if any.


  2. Documents Required.

    1. Copy of Food and Drugs License (renewed)
    2. Copy of N.O.C from Fire Department.
    3. Copy of Water Sample Report from Health Department.
    4. Copy of Garbage collection receipt (latest).
    5. Copy of sanitary card of the staff renewed upto date.
    6. Copy of Trade and Occupation last payment receipts.
    7. Copy of T/O License granted for business activity as shown above.

       
  3. Procedure
    1. The duly filled application form and the documents are to be submitted at the Taxation section.
    2. Municipal Inspector / Sanitary Inspector along with the party carry out site inspection.
    3. Inspector sends the report for approval.
    4. After approval it goes to the Trade and Occupation counter.
    5. If necessary after approval file is moved for revision of house tax.
    6. License is issued after payment of fees.

      Note:
      1. License issued is conditional and is decided by Corporation of the City Panjim.
      2. License is Valid for the period of one year.
      3. Then the License is to be renewed
       
  4. Fees Structure

    For Signboards
    Sr.No. Metallic Zinc Board Per Sq.Mt Wall Painting/Glass Painting Glow Signboard
    1
    1*1=1m2 – Rs.200/- 1*1=1m2 – Rs.900/- 1*1=1m2 – Rs.1900/-
    2
    Upto 1m2 – Rs.200/- Additional per sq.mts Rs.200/- Upto 2m2 – Rs.900/- Additional per sq.mts Rs.500/- Upto 1m2 – Rs.1900/- Additional per sq.mts Rs.500/-
  5. Contact Person Mr. Nilkhant Phadte (Municipal Inspector)
    Mr. Babush Kavlekar (Municipal Inspector)
    Mr. Sudesh Rivonkar (Municipal Inspector)
    Mr. Uday Gadekar (Municipal Inspector)
    Berta Almeida(Head Clerk)
    2223339 / 2422736.
  1) TAX ASSESSMENT
2) TAX COLLECTION
 
TAX ASSESSMENT
Tax Assessment for new premises / building


1. Documents required
1)Occupancy Certificate.
2) Duly filled assessment form.


2. Process
    1. After issuing Occupancy certificate assessment of Tax is done by the Taxation Section.
    2. Assessment is done where in all the details are furnished by the owner in the assessment form.
    3. Notice Inviting Objection (NIO) for the valuation is send to the applicant with a time limit of 30 days.
    4. Bill of Tax is issued to the applicant for the payment within 15 days.
    5. Tax calculation is done by the Tax Section.
    6. Bill of Tax is issued.
3. Contact Person

Mr. Ramdas Palkar (Recovery Officer) Contact No. 2223339 / 2422736
Additional Information

  1. Change in Ownership.
    1. Application in writing.
    2. Attested copy of ‘Deed Of Sale’.
    3. Latest paid House Tax Receipt.
    4. Transfer fees Rs.5000/-
  1. Change in ownership in case of Co-op Society.
    1. Application in writting.
    2. Attested copy of Agreement/Transfer form.
    3. Share Certificate duly transferred.
    4. Resolution from Society. / NOC from the society
    5. Latest House Tax Receipt.
    6. Transfer fees Rs.5000/-.
3. Change in ownership where no Sale Deed is executed.
1) Application in writing.
2) Attested copy of Agreement.
3) NOC in the form of Affidavit from previous owner.
4) Latest House Tax Receipt.
5) Transfer fees Rs.5000/-

 
TAX COLLECTION

  1. Process
    1. Bills are issued.
    2. Applicant has to pay within specified period that is 2 months.
    3. If not paid within specified time late fees are charged.
    4. The applicant has to bring the Bill of Tax and produce at the Taxation counter.
    5. After payment Receipt of Payment of Tax is issued.
  Note: 1. If the Tax is not paid for long time and if amount exceeds some thousands Demand Notice is issued to the applicant.
2. If not paid even after Demand Notice, Warrant is issued.    

  2. Fees Structure
1. Multi-storied R.C.C Building Rs.4200/m2
Upto 6 stories. 2. Bungalows with architectural Rs.4620/m2
Features/superior specifications. 3. Load bearing structures ,ground Rs.3780/m2
+1 with R.C.C slab or a tiled roof. Note: Fees subjected to change  
 
3. Calculation
 
 
4. Contact Person
  Mr. Nilkhant Phadte (Municipal Inspector)
Mr. Babush Kavlekar (Municipal Inspector)
Mr. Sudesh Rivonkar (Municipal Inspector)
Mr. Uday Gadekar (Municipal Inspector)
Berta Almeida(Head Clerk)
Mr. Ramdas Palkar (Recovery Officer) Contact No. 2223339 / 2422736
 
Trade And Occupation Licence(Renewal)
  1. How to Ask Ask for a Standard Application Form (FORM B) in the Taxation Section along with required Documents if any along with their Contact Nos.  
  2. Documents Required.  
    1. Occupancy Certificate of the premises.
    2. Sale Deed / Lease Deed of the premises (Attested).
    3. House tax receipt of the premises (latest).
    4. No Objection Certificate from the owner of the premises(in the form of Affidavit).
    5. Plan of the premises (duly approved by Panjim Municipal council).
       
  3. Procedure  
    1. The duly filled application form and the documents are to be submitted at the Taxation section.
    2. Municipal Inspector along with the party carry out site inspection.
    3. Inspector sends the report for approval.
    4. After approval it goes to the Trade and Occupation counter.
    5. If necessary after approval file is moved for revision of house tax.
    6. License is issued after payment of fees.
      Note:
    7. If the applicant intends to apply for T/O License and if the premises is found issued the Trade and Occupation License earlier, the party has to cancel the License at first instant on providing the original Trade and Occupation License and has to settle the dues if any and then can apply for the fresh T/O License.
    8. If the Applicant want to apply for additional activity in the existing License, the applicant has to submit original license and on payment of necessary fees, License is issued.
    Note:
    1. License issued is conditional and is decided by Corporation of the City Panjim.
    2. License is Valid for the period of one year. 3. Then the License is to be renewed yearly from 1st April to 31st May and then fine will be imposed @ 25% for six months and then 50% for the remaining months.
  4. Fees Structure For Signboards
    Sr.No. Metallic Zinc Board Per Sq.Mt Wall Painting/Glass Painting Glow Signboard
    1
    1x1=1m2 – Rs.200/- 1x1=1m2 – Rs.900/- 1x1=1m2 – Rs.1900/-
    2
    Upto 1m2 – Rs.200/- Additional per sq.mts Rs.200/- Upto 2m2 – Rs.900/- Additional per sq.mts Rs.500/- Upto 5m2 – Rs.1900/- Additional per sq.mts Rs.500/-
  5. Contact Person

    Mr. Berta Almeida (Head Clerk)
    Mr. Uday Gadekar (Municipal Inspector)
    Mr. Virendra Mahale 2223339 / 2422736.