Applying/Renewing a Business Permit

About the Service All enterprises are required to secure a Business License and Mayor's Permit, and pay business taxes before the start of commercial operations. The license must be renewed from January 1 to 20, every year. Penalties are imposed after this period. Business taxes for new enterprises are based on capitalization. Those for succeeding years are computed as a percentage of gross receipts/sales. Payments may be made annually, semi-annually or quarterly. Taxes are due on the first 20 days of each quarter. It takes a maximum of 20 minutes to process applications. This already includes the requisite inspections and clearances from various offices and government agencies. Renewal of licenses may take 20 minutes depending on the results of verification made by the Licensing Officer. Verification determines whether an applicant still has to secure clearances from various offices (building, zoning, fire and/or sanitary).

Please note that at the start of every fiscal year, a One-Stop-Shop under the Business Licensing Section is set to serve clients in order to facilitate faster processing of business permits.

Requirements

• Business license application/assessment form
• Latest community tax certificate
• Barangay Clearance (for newly established businesses coming from the site of the business)
• Bureau of Food and Drug (BFAD) permit for food processing and drug related businesses
• Health Clearance for food processing
• Social Security System Registration
• Bureau of Internal Revenue registration
• Environmental Compliance Certificate (Permit from the DENR) for business affecting the environment such as piggery & poultry, farm, ricemills, etc)
• Securities and Exchange Commission registration
• Department of Trade and Industry Business Name Registration Cooperative Development Authority Registration (for cooperatives)
• Philhealth Insurance Registration (of business owners/employees)

Business Tax, Permits and Fees

1. Business Taxes
   
   
   1. New Business
      
      
      1. First quarter of operation- based on capital investment
         
         
      2. Succeeding Quarter(s) of operation - based on gross receipts/sales of the preceding quarter of operation at 25% of the rate fixed therefore by the pertinent schedule of payments
         
         
   2. Renewed Business Based on gross receipts/sales of the preceding year of operation