PHILIPPINE MEDICAL ASSOCIATION

THEME: “NAGKAKAISANG PMA PARA SA KALUSUGAN NG SAMBAYANAN”

Member : World Medical Association
Co-Founder : Confederation of Medical Associations in Asia and Oceania (CMAAO)
Medical Association of South East Asian Nations (MASEAN)

Secretariat : Philippine Medical Association Building, North Avenue, Quezon City 1105
Telephone Numbers: (02) 8929-7361; 8929-6366; 8926-2447 ⚫ Fax: (02) 8989-6951
Mobile Numbers: 0917-8221357; 0918-9234732 (Secretariat) ⚫ 0927-5806903; 0961-5823069 (Membership)
Emails: philmedas@yahoo.com; philmedas@gmail.com ⚫ Website: www.philippinemedicalassociation.org

NATIONAL OFFICERS 2022-2023

MARIA MINERVA P. CALIMAG, MD MEMORAN DUM C IR CULA R N O: 2022-10-24-020
President

HECTOR M. SANTOS JR., MD TO : COMPONENT OFFICERS, SPECIALTY DIVISIONS

Vice President SPECIALTY AND AFFILIATE SOCIETIES
MILDRED MAÑALAC-MARIANO, MD
National Treasurer
CC : PMA NATIONAL OFFICERS, BOARD OF GOVERNORS
MARIANNE L. ORDOÑEZ-DOBLES, MD
Secretary General
SUBJECT : PROFESSIONAL TAXES AND MAYOR’S PERMIT
ALBERT C. GUEVARRA, MD FEES RELATIVE TO THE PRACTICE OF THE MEDICAL
Assistant Secretary General
PROFESSION
GOVERNORS 2022-2023
DATE : OCTOBER 24, 2022
MYRNA DOMALANTA-COSTALES, MD
Governor, Northeastern Luzon
MIRAMAR DL. BUMANGLAG, MD
Governor, Northwestern Luzon Warmest Greetings!
AGNES LOURDES DIZON-FERNANDO, MD
Governor, Central Luzon This is in connection with the assessment of Mayor’s/Business Permit fees imposed or being
ALEJANDRO Y. TAN, MD required from physicians for the practice of the medical profession.
Governor, Manila
MARIA LILYBETH PASCUAL-NAGUIT, MD Please be informed that professionals, such as doctors, are exempted from the payment of
Governor, Quezon City the Mayor’s Permit Fees for the practice of the medical profession for a medical clinic as the
LORNA M. DIDELES, MD same is a mere extension of a practice of medicine provided that concerned medical
Governor, Rizal
professionals pay the corresponding professional tax to the province or city where he
CARMELA SOCORRO C. MANAGUELOD, MD
Governor, Central Tagalog practices his profession. However, the local government may require the Mayor’s Permit or
MYRNA D. GOMEZ-ZAPANTA, MD
business permit for clinics which have established shops for the purpose of generating income
Governor, Southern Tagalog and are engaged in the sale of products (i.e. medicines, in the case of a medical clinic, etc.)
RUFINO A. BARTOLABAC, MD
Governor, Bicol For your ready reference please find attached DILG Memorandum Circular No. 2016-170
ARTHUR A. SALIDO, MD dated November 28, 2016 : Exemption of Medical and Dental from Mayor’s Permit or Business
Governor, Western Visayas Permit requirement and Department of Finance Circular No. 001.2019 : Guideline on the
JOCELYN JOYCE G. MANINGO, MD Imposition and Collection of Local Taxes, Fees and Charges on Professionals.
Governor, Central Visayas
DENNIS Y. CAPUYAN, MD
Governor, Eastern Visayas
LIZ CORAZON C. PARANGAN, MD Yours truly,
Governor, Western Mindanao

ANDRESUL A. LABIS, MD
Governor, Northern Mindanao MARIANNE L. ORDOŇEZ - DOBLES, MD
LUZ P. ACOSTA-BARRIENTOS, MD
Secretary General
Governor, Southeastern Mindanao
EMMANUEL M. CALE, MD
Noted:
Governor, Northcentral Mindanao

SHARON P. RAFIL, MD
Governor, Caraga MARIA MINERVA P. CALIMAG, MD
President
FERDINAND E. CERCENIA, MD
Executive Assistant to the President