BACOLOD City – A regular employee of the Bacolod City Treasurer’s Office (CTO) has been ordered to explain allegations that he personally collected amusement taxes from several bars without issuing official receipts.
Mayor Greg G. Gasataya signed a show cause order on July 20 directing the employee, who is assigned to the CTO Administrative Division, to submit a written and sworn explanation within five calendar days from receipt of the order on why no administrative case should be filed against him.
The order stemmed from sworn affidavits executed by several bar owners, who alleged that the employee personally demanded and received payments for amusement taxes while representing himself as an authorized representative of the City Treasurer’s Office.
According to one affidavit, the employee allegedly collected P2,500 each on December 27, 2025, and January 17, 2026. Although assessment slips were reportedly issued, the complainants claimed they were not given official receipts for either payment.
The bar owners also alleged that the employee told them the collections were required by the city mayor and that he personally received the payments.
In another affidavit, a separate establishment alleged that the employee visited the business on two successive Fridays before Christmas in December 2025 to collect amusement taxes.
During the first visit, the employee allegedly presented an executive order signed by Mayor Gasataya as authority for the collection and received P1,500 without issuing an assessment form, assessment slip, order of payment, or official receipt.
On the second visit, the employee allegedly collected another P2,000. When asked for an official receipt, he reportedly told the establishment owner, “To follow ang receipt,” but no receipt or assessment document was later issued.
Based on the sworn statements, the employee allegedly collected a total of P8,500 from the two establishments without issuing the required official receipts. In one instance, the complainants also claimed that no written assessment or computation was provided to justify the amount collected.
The show cause order also questioned the employee’s authority to personally assess and collect amusement taxes from private establishments. It cited concerns over his alleged use of an executive order and references to the city mayor as authority for the collections, as well as the proper recording, remittance, and accounting of the funds allegedly received.
The order stated that, if substantiated, the alleged acts could constitute grave misconduct, serious dishonesty, conduct prejudicial to the best interest of the service, violation of reasonable office rules and regulations, and other related administrative offenses involving the unauthorized receipt of public funds, failure to issue official receipts, possible misrepresentation of official authority, and non-compliance with government collection and accountability procedures.
Aside from a sworn explanation, the employee was directed to submit certified true copies or legible copies of all documents in his possession related to the alleged collections, including remittance records, deposit slips, acknowledgments of turnover, communications, and other supporting documents.
The order warned that failure to submit the required explanation and supporting documents within the prescribed period would be deemed a waiver of the employee’s right to respond during the preliminary stage. The case may then be evaluated based on the available evidence, without prejudice to the filing of formal administrative charges or other appropriate proceedings.
The show cause order emphasized that it was issued solely to obtain the employee’s explanation and determine whether sufficient grounds exist to initiate formal administrative proceedings. It also clarified that the order does not constitute a finding of guilt or a prejudgment of any administrative, civil, or criminal liability./PN





