BUSINESS PERMITS AND LICENSING

OFFICE
CALOOCAN CITY

Paragraph 3, Section 4, Article XIV of

the 1987 Philippine Constitution
provides the
following:
All revenues
and
assets of nonstock, non-profit educational
institutions used actually,
directly and exclusively for
educational purposes shall be
exempt from taxes and duties.

However, for clarification purposes,

Section 193 of the LGC, is quoted
as follows:

SECTION 193. Withdrawal of Tax Exemption Privileges. - Unless

otherwise provided in this Code, tax exemptions or incentives
granted to, or presently enjoyed by all persons, whether natural
or juridical, including government-owned or -controlled
corporations,

except local water districts,

cooperatives duly registered under R.A. No. 6938,

non-stock and non-profit hospitals and

educational institutions, are hereby
withdrawn upon the effectivity of this Code.
Source: BLGF Opinion on DCCP clarificatory inquiry Re: Exemption
from Mayors Permit Fee and other license fees, 2008.

Exemption from LOCAL TAXES of

educational institutions DOES NOT

apply to the payment of PERMIT

FEES because exemption from taxes
DOES NOT carry with it the
exemption for the PAYMENT OF FEES
for REGULATION, INSPECTION,
SURVEILLANCE and SERVICE rendered
byBLGF
a Opinion
local
government
unit (LGU).
Source:
on DCCP
clarificatory inquiry Re: Exemption
from Mayors Permit Fee and other license fees, 2008.

Requirements for New Business

1. A. SINGLE PROPRIETORSHIP
a. Department of Trade & Industry (DTI) Registration
B. CORPORATION/PARTNERSHIP/FOUNDATION
a. Securities & Exchange Commission (SEC) Registration
b. Articles of Incorporation / Partnership
C. COOPERATIVE
a. Cooperative Development Authority (CDA) Registration
2. Barangay Clearance
3. Community Tax Certificate (Cedula)
4. A. If Place of Business is OWNED Xerox copy of:
a. Official Receipt of Real Property Tax (current year); or
b. Transfer / Original Certificate of Title (TCT/OCT)
B. If place of business is RENTED Xerox copy of:
a. Contract of Lease
5. Public Legal Liability Insurance
6. Picture of Establishment
- outside view with SIGNBOARD
- inside view
7. Fire Safety Inspection Certificate

8. ADDITIONAL REQUIREMENTS FOR LEARNING INSTITUTIONS:

- Department of Education Registration and

Locational Clearance

FLOW CHART
NEW BUSINESS APPLICATION
STEP 1
FILL UP & SUBMIT APPLICATION FORM with COMPLETE
REQUIREMENTS
NOTE: FOR SCREENING, VERIFICATION & ASSESSMENT

STEP 2
PAYMENTS
( CITY TREASURERS OFFICE

STEP 3
RECEIVING OF REQUIREMENTS AND
RELEASING OF BUSINESS/ MAYORS
PERMIT

Requirements for RENEWAL OF

BUSINESS

Barangay Clearance
Community Tax
Certificate(Cedula)
Comprehensive General
Liability Insurance
Additional Requirement
for High Risk Business
Locational Clearance and
other Special Requirements

FLOW CHART
RENEWAL OF BUSINESS APPLICATION
STEP 1
FILL UP & SUBMIT APPLICATION FORM with COMPLETE
REQUIREMENTS
NOTE: FOR SCREENING, ENCODING/VERIFICATION &
ASSESSMENT

STEP 2
PAYMENTS
( CITY TREASURERS OFFICE )

STEP 3
RECEIVING OF REQUIREMENTS AND
RELEASING OF BUSINESS/ MAYORS
PERMIT

THANK YOU!