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 non-stock, 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duly registered under R.A. No. 6938, non-stock and non-profit hospitals and educational institutions, are hereby withdrawn upon the effectivity of this Code.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 Mayor’s 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 by a local government unit (LGU).

Source: BLGF Opinion on DCCP clarificatory inquiry Re: Exemption from Mayor’s Permit Fee and other license fees, 2008.

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) Registration2. Barangay Clearance3. 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 Lease5. Public Legal Liability Insurance6. Picture of Establishment - outside view with SIGNBOARD - inside view7. Fire Safety Inspection Certificate8. ADDITIONAL REQUIREMENTS FOR LEARNING INSTITUTIONS:

- Department of Education Registration and Locational Clearance

Requirements for New Business

STEP 1FILL UP & SUBMIT APPLICATION FORM with COMPLETE

REQUIREMENTS NOTE: FOR SCREENING, VERIFICATION & ASSESSMENT

STEP 3RECEIVING OF REQUIREMENTS AND RELEASING OF BUSINESS/ MAYOR’S

PERMIT

FLOW CHARTNEW BUSINESS APPLICATION

STEP 2PAYMENTS

( CITY TREASURER’S OFFICE )

•Barangay Clearance•Community Tax Certificate(Cedula)

•Comprehensive General Liability Insurance

•Additional Requirement for High Risk Business•Locational Clearance and other Special Requirements

Requirements for RENEWAL OF BUSINESS

STEP 1FILL UP & SUBMIT APPLICATION FORM with COMPLETE

REQUIREMENTS NOTE: FOR SCREENING, ENCODING/VERIFICATION &

ASSESSMENT

FLOW CHARTRENEWAL OF BUSINESS APPLICATION

STEP 2PAYMENTS

( CITY TREASURER’S OFFICE )

STEP 3RECEIVING OF REQUIREMENTS AND RELEASING OF BUSINESS/ MAYOR’S

PERMIT

THANK YOU!