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educational institutions, are hereby withdrawn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.
 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 TREASURER’S OFFICE )

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

STEP 3
RECEIVING OF REQUIREMENTS AND
RELEASING OF BUSINESS/ MAYOR’S PERMIT
THANK YOU!