Business Permits and Licensing Office - Ppt.ppt - For Learning Institutions

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    12-Apr-2016

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This is a presentation that discusses the rights, obligations and privileges of the Learning Institutions in the locality of the Philippines.This presentation also answers the question whether or not a learning institution is liable to pay local taxes or not.

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  • BUSINESS PERMITS AND LICENSING OFFICECALOOCAN 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duly registered under R.A. No. 6938, non-stock and non-profit hospitals and educational institutions, are hereby withdrawn upon the effectivity of this Code.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 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 by a local government unit (LGU).Source: BLGF Opinion on DCCP clarificatory inquiry Re: Exemption from Mayors 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 ClearanceRequirements 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/ MAYORS PERMIT

    FLOW CHARTNEW BUSINESS APPLICATION

    STEP 2PAYMENTS( CITY TREASURERS OFFICE )

  • 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 TREASURERS OFFICE )

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

  • THANK YOU!