Business

HOW TO APPLY FOR NEW/RENEWAL OF BUSINESS PERMIT

Description: Application for New Business

As per Section 5 of the Revised Omnibus Tax Ordinance of the City of Cebu:
“..any person desiring to engage in any business, trade, occupation or calling shall first submit an application on a form prescribed for the purpose, to the City Mayor, for the corresponding permit.

… the business permit is to ensure the payment of the taxes and related fees to the city, as well as to regulate business activities for security, sanitary, safety and propriety purposes.”

Renewal of Business Permit

“..Application for renewal of license or permit shall be filed or registered on or before January 20 of each year (Sec. 5, Revised Omnibus Tax Ordinance of the City of Cebu).”

The business permit is renewed, without regards to the date of issue, from January 1-20 of every year. This is also in consonance with Section 8 of the Revised Omnibus Tax Ordinance of the City of Cebu which states that:

“All business taxes, fees, or charges imposed under this Ordinance shall accrue on the first day of January each calendar year as regards persons then liable. Unless otherwise specified, all business taxes are payable at the option of the taxpayer, either, annually, on or before the twentieth of January, or quarterly, on or before the twentieth of January, April, July and October.”

Application for the permit beyond the twentieth of January of the current year will be subject to the payment of penalties, interests and surcharges on top of the business taxes and fees.


1  Client/s: Individual, Partnership, Corporation, Cooperative, etc.
2  Contact Person/s: Zosima Sebes - Acting Division Chief, Business Taxes and Fees, Division, Cebu City Hall.Tel. No.  255-8755
3  Location: 2nd Flr., Exec. Bldg. / Business Taxes & Fees Division, Cebu City Hall
4  Availability: Monday-Friday / 8:00 AM - 5:00 PM
                        Renewal: Annually, from January 1 – 20. Those renewing beyond this period are subject to additional surcharges and/or penalties.
5  Duration of the Service: Everyday except Saturdays, Sundays and Holidays
6  Requirement/s:
                                For Application of New Business:
                                I. For the Issuance of Tax Assessment:
                               
  1. Duly filled-up and notarized application form with sketch at the back of the form (must be signed by the owner if single proprietor and by the authorized representative if Corporation/ Partnership/ Cooperative)
  2. Photocopy of one valid ID of the signatory
  3. Personal proof of billing of owner (if single proprietor)
  4. Picture of the business location that includes the nearby establishments
  5. Tax Declaration of Land & Bldg. if Real Estate Lessors/ Boarding Houses/ Dormitories/ Pension Houses & the like
  6. For Single Proprietorship – Certificate of Registration from Department of Trade and Industry (DTI)
  7. For Partnership or Corporation – Certificate of Registration, Articles of Incorporation & By-laws from Securities and Exchange Commission (SEC) and Board Resolution of Authorized Representative
  8. For Cooperative – Certificate of Registration, Articles and By Laws of Cooperative from Cooperative Development Authority (CDA) and Board Resolution of Authorized Representative.
 
                                II. For the Issuance of Business Tax Payment Certificate (BTPC):
                                 
  1. Assessment Sheet
  2. Original Copy of Official Receipt of Payment for Business Taxes, Fees and other Charges
  3. Original Copy of the Community Tax Certificate of the current year
                           

III. For Verification of Mandatory Requirements and Issuance of Mayor’s Business Permit (must be complied

within 60 days from the date of the issuance of BTPC) – Present original and photocopy of the following

documents

  1. All of the documents enumerated under I and II above
  2. Barangay Clearance where the business location belongs with official receipt of payment
  3. SSS, PHILHEALTH, and PAG-IBIG Clearance
  4. Sanitary Permit together with the List of Employees duly certified by the City Health Officer
  5. Fire Safety Inspection Certificate
  6. Real Property Tax Clearance or Certificate of No Delinquency of the immediately preceding year, if the property is owned by the applicant or Contract of Lease if renting the building and/or land (submit 2 photocopies)
  7. Tax Identification Number (TIN), BIR issued Certificate of Registration (COR) and Proof of Payment of BIR Annual Registration of Php 500.00 per establishment
  8. Community Tax Certificate of Employees
  9. Occupational Tax and Professional Tax of Employees
  10. Official Receipts of the Registration of Weights and Measures if engaging with Weights and Measures
  11. List of Tax Declaration Numbers of Certificate of Property Holdings from City Assessor’s Office for Real Estate Lessors, Real Estate Developers, Real Estate Brokers and the like
  12. Requirement from National and/or Local Government as the case maybe (Additional Requirements based from the Joint Inspection Team Remarks)
  13. Approved Joint Inspection Team Report

 

For Renewal of Business Permit:

I. For Issuance of Assessment for Payment

  1. Duly filled-out Application Form
  2. Preceding year’s ledger print-out
  3. Preceding year’s Income Tax Return with Financial Statements duly received by BIR (if available)
  4. Sales Journal and VAT/Percentage Tax Returns (1st, 2nd, 3rd quarters for the months of October and November, whichever is applicable if available)

II. For Issuance of Temporary Mayor’s Business Permit:

  1. Assessment Sheet
  2. Original Copy of Official Receipt of Payment for Business Taxes, Fees and other Charges
  3. Original Copy of the Community Tax Certificate of the current year

III. For Verification of Requirements and Issuance of Mayor’s Business Permit (must be complied within 30

days from the Issuance of the Temporary Mayor’s Business Permit) – Submit Original and Photocopy of

the following documents:

  1. All of the documents enumerated under I and II above
  2. Barangay Clearance where the business location belongs with official receipt of payment
  3. SSS, PHILHEALTH, and PAG-IBIG Clearance
  4. Sanitary Permit together with the List of Employees duly certified by the City Health Officer
  5. Fire Safety Inspection Receipt
  6. Real Property Tax Clearance or Certificate of No Delinquency of the immediately preceding year, if the property is owned by the applicant or Contract of Lease if renting the building and/or land (submit 2 photocopies)
  7. BIR issued Certificate of Registration (COR) and Proof of Payment of BIR Annual Registration of Php 500.00 per establishment
  8. Community Tax Certificate of Employees
  9. Occupational Tax and Professional Tax of Employees
  10. Official Receipts of the Registration of Weights and Measures if engaging with Weights and Measures
  11. List of Tax Declaration Numbers of Certificate of Property Holdings from City Assessor’s Office for Real Estate Lessors, Real Estate Developers, Real Estate Brokers and the like
  12. Requirement from National and/or Local Government as the case maybe (Additional Requirements based from the Joint Inspection Team Remarks)
  13. Previous year’s Mayor’s Business Permit

 

Procedure in Availing the Services (New):

Follow these steps…

Wait while the Person-in-charge…

Approach…

It will take…

1. Submit duly filled-up and notarized application form with its attachments to the evaluator for evaluation and assessment

Prints out assessment sheet

Mae Jao/ Zosima Sebes/ Monina Paires (evaluator)

Hernane Alguno/ Janice Aleonar (encoder)

10-15 minutes per application

2. Proceed to Cashier for payment of Business Taxes & Fees due and Cedula for printing of Business Tax Payment Certificate (BTPC) and extraction of copy for inspection.

Issues Official Receipt and Cedula, prints BTPC and gives personal copy of documents submitted

Cashier of the day

Hernane Alguno/ Janice Aleonar (encoder)

Zsoima Sebes/ Ann Durano (signatory)

Susan Bering (extractor)

10-15 minutes per application

3. Wait for the Joint Inspection Team (While waiting for the Inspection Team to inspect your business location, you may proceed to the compliance of requirements as indicated in the Part III list of requirements)

Gives inspection report

Joint Inspection Team

1 day (2 weeks waiting period from retrieval of documents for inspection)

4. Proceed to verifier for verification of requirements for printing of Mayor’s Business Permit

Verifies requirements, prints and releases permit

Josephine Escoton (verifier)

Arthur Echavez (encoder)

Zosima Sebes (countersignatory)

Andrew Borres (releasing of permit)

20-30 minutes per application

 

(Renewal)

Follow these steps…

Wait while the Person-in-charge…

Approach…

It will take…

1. Fill-up Application Form and submit to encoder for printing of ledger

Prints out ledger

Hernane Alguno/ Janice Aleonar (encoder) or other assigned encoder during peak time of Renewal

3-5 minutes per application

2. Submit the application form with the ledger and other pertaining documents to the evaluator for evaluation and assessment

Prints out assessment

Mae Jao (evaluator)

Hernane Alguno/ Janice Aleonar (encoder) or other assigned encoder during peak time of Renewal

5-10 minutes per application

3. Proceed to cashier for payment of Business Taxes and Fees and Cedula due for printing of Temporary Permit (Post the Temporary Permit within a conspicuous space and comply with the other regulatory requirements for the issuance of Final Permit)

Issues Official Receipt and Cedula and prints out Temporary Permit

Cashier of the day

Arthur Echavez (encoder)

Ann Durano/ Zosima Sebes (signatory)

or other assigned encoder during peak time of Renewal

15-20 minutes per application

4. Proceed to verifier for verification of requirements for printing of Mayor’s Business Permit

Verifies requirements, prints and releases permit

Josephine Escoton (verifier)

Arthur Echavez (encoder)

Zosima Sebes (countersignatory)

Andrew Borres (releasing of permit) or other assigned encoder during peak time of Renewal

20-30 minutes per application

 

 

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