Process For Renewing Business Permit

All business owners in Quezon City must pay their business tax due for the year, BEFORE applying for business permit renewal.

The obligation to pay the business tax every January of each year is provided for in the Local Government Code of the Philippines (Republic Act 7160).

The payment of business taxes is based on gross sales.   The computation of business tax due an establishment is based on rates prescribed in the Quezon City Revenue Code and its amendatory ordinances.

REQUIREMENTS IN PAYING YOUR BUSINESS TAX

  1. Bring original and photocopies of the following documents:
  2. Current year Community Tax certificate (CTC) issued in Quezon City (if your business has other locations, bring also those CTC issued by the other LGUs where your business has other locations)
  3. Immediately preceding year’s Tax Bill and Official Receipt of business tax paid (if you are paying your business tax in year 2020, bring your Tax Bill and Official Receipt issued in 2019).  For businesses with other locations, bring also the tax bill and official receipt issued by the other LGUs.
  4. Immediately preceding year’s certified breakdown of sales, if there are two or more lines of business and/or two or more branches
  5. Immediately preceding year’s value-added tax returns or percentage tax returns, whichever is applicable
  6. Immediately preceding year’s quarterly income tax returns (with proof of payment)
  7. Latest Annual Income Tax Returns filed with the BIR, with complete set of audited financial statements, with proof of payment
  8. BIR certificate of registration
  9. Fill up and file the GROSS SALES DECLARATION FORM in two copies and present the abovementioned documents
  10. Present all these at the INITIAL ASSESSMENT AND EVALUATION DESK. This step seeks to provide the basis for the business tax.  The task of the CTO Revenue Examiner is to determine the annual Gross Sales of the taxpayer for the immediately preceding year, based on credible documents presented.  The Examiner must compute for any findings, deficiency/delinquency taxes, with such computation to be written legibly at the back of the Gross Sales Declaration form.

The Evaluator shall indicate the gross receipts/sale in the Gross Receipts Declaration Form (under “Findings”) and certify the same with his/ her signature.  The Gross Receipts Declaration Form shall be returned to the taxpayer and he/she shall bring this to the Assessment Clerk assigned at the Business Tax Assessment Lounge for the computation of the amount due and the printing of the Tax Bill.   The Tax Bill shall include the cost of the community tax certificate for corporations, partnerships or single proprietorships. 

  1. Get your FINAL APPROVAL FOR PAYMENT at the City Treasury Office (2nd floor, Quezon City Hall Main Building).

REQUIREMENTS FOR RENEWING YOUR BUSINESS PERMIT

  1. Present document requirements:
  2. Official Receipt of business taxes paid
  3. Previous year’s Business Permit
  4. Clearances and permits:
  • Barangay clearance (for current year)
  • Locational clearance (valid for current year)
  • Fire safety inspection certificate (FSIC) (valid for current year)
  • Sanitary permit (previous year)
  • and other clearances and permits, depending on type of business
  1. Pay business renewal fee 
  2. Obtain your renewed business permit and business plate

Take note:  No CCTV, No Business Permit Policy.   Certain establishments vulnerable to crime are required by Quezon City Ordinance SP-2139 s. 2012 as amended by Ordinance SP-2695 s. 2018 to show proof of CCTV installed, as a requirement for business permit issuance.  These establishments are:

  • Banks
  • Malls
  • Gasoline stations
  • Pawnshops
  • Money changers
  • 24-hour convenience stores
  • Schools
  • Fastfood / quick-service restaurants
  • Car dealerships
  • Other high-risk establishments with monetary transactions of more than Php 50,000 daily and customer transactions of more than 200 daily

CONTACT NUMBER OF BUSINESS PERMITS and LICENSING DEPARTMENT

BPLO Chief Garry Domingo
Ground Floor, Civic Center Building A,
Quezon City Hall Compound
Trunkline 988-4242 loc. 8172

Business Permits and Releasing Group

Ms. Charito Soriano
Ms. Elizabeth Green
Ground Floor, Civic Center Building A,
Quezon City Hall Compound
Trunkline 988-4242 loc. 8173

 

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