CITIZENS GUIDE TO

BUSINESS REGISTRATION

Business Permits and Licensing

Office
(BPLO)
2nd Floor, Caloocan City Hall
A. Mabini Street, Caloocan City
Tel. Nos.: 336-56-92 / 288-8811 Local 2217/2248

www.caloocancity.gov.ph
Hon. Oscar OCA Malapitan

City Mayor

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/ Receipt

ADDITIONAL REQUIREMENTS FOR CERTAIN BUSINESSES

Financial Institutions (Banks/Pawnshops/Foreign Exchange Dealer/Money

Meat Est./Handler

- License/Cert. from City Vet Office

Furniture Store
Changer/Lending/Remittance Agents)
1. BSP Certificate of Registration or Authority to Operate

- DPSTM Clearance

Construction Materials/ Hardware - DPSTM Clearance

Videoke Bars/Clubs

- Health Certificate

2. Bank Deposit Certificate (P 500,000.00)

Employment Agency/Manpower/Recruitment

- Occupational Permit
Learning Institution

For Local Employment only - DOLE Registration

Transport Service

For Overseas Employment - POEA Registration

Pest Control

Security Agency

- PNP License to Operate

General Contractor

Water Station

- Potability Test

Car Washing

- Department of Education Registration

- LTFRB Franchise
- Fertilizer and Pesticides Authority
- PCAB License
- Clearance/Permits from Laguna Lake
Development

- Physico-Chemical Test

Authority (LLDA)

- Permit to Operate from DOH

Drugstore

- BFAD License to Operate

- PRC Certificate of Pharmacist

Repair Shop
Real Estate Broker
Birthing House/Maternity

- DTI Accreditation

Rice Dealer/Retailer

Chemical Mfg./Dealer/Storage - PDEA License to Handle Controlled

Precursors and
Essential Chemicals

- DTI License
- License To Operate or Approved Permit to
Construct of DOH/ PRC ID

Soap/Cosmetics Mfg./Dealer/- - BFAD License to Operate

Retailer

Warehouse

- Main Office Permit

Customs Brokerage

Franchised Business

- Franchise Agreement

Video Rental Services

Mfg./Dealer/Importer of TOYS - License to Operate from Bureau of Health

Real Estate Lessor

Devices &

Mining Industry

Gasoline Station

- Certificate of Product Registration

- Bureau of Customs License
Videogram Permit
- Occupancy Permit
- DENR Clearance

Technology (BHDT) of DOH

Messengerial & Courier Services- DOTC Permit

- Cert. of Compliance (COC) - Dept. of

Telecommunications Services- National TelecommunicationsCommission

- Standard Compliance Cert. (SCC) - Dept.

Dental Lab-

Accreditation from DOH

Clearance (NTCC)

Energy
LPG Dealer/Retailer

- National Grains Authority

Off Track-

Manila Jockey Accreditation

Guns & Ammunition

- PNP Clearance

Training Center-

Tesda Accreditation

Advertising

- Building Permit

Games-

of Energy

Animal Facilities

PAGCOR
- Animal Welfare Certificate of Registration

REQUIREMENTS FOR RENEWAL OF BUSINESS PERMIT

4. Public Legal Liability Insurance
5. Financial Statement/Income Tax Return
1. Barangay Clearance
2. Community Tax Certificate (Cedula)
3. Duly Accomplished Application Form

BUSINESSES SUBJECT TO LOCATIONAL CLEARANCE/ DPSTM

1. Manufacturing
2. Internet Caf / Computer Rental
3. Billiard Halls
4. Gas Station
5. LPG Retailer/Dealer
6. Lotto Outlet
7. Off Track Betting (OTB) Station
8. KTV / Bars
9. Malls/ Commercial Complex
10. Cemetery/Columbarium/Mortuary
11. Slaughter House
12. Dormitory
13. Hotels/ Apartelle/ Lodging Inn/ Motels
14. Silkscreen Printing
15. Schools/ Colleges/ Universities
16. Cellsite
17. Machine Shop w/ DPSTM Clearance
18. Bus/ Jeepney Terminal- with DPSTM
Clearance
19. Junkshop/ Scrap Material- with DPSTM
Clearance
20.Trucking Service- with DPSTM Clearance
21. Vulcanizing / Galvanizing Shop- with DPSTM
Clearance
23. Auto/ Truck Repair Shop- with DPSTM
Clearance
24. Car Wash w/ DPSTM Clearance
25. Funeral Parlor w/ DPSTM Clearance
BUSINESSES SUBJECT TO FIRE SAFETY INSPECTION CERTIFICATE

1. Manufacturing
2. Hardware
3. Malls / Commercial Complex
4. Bars / OTB
5. Machine Shop
6. Gas Station
7. Hospitals

8. Schools/ Colleges/ Universities

9. Auto Repair Shop
10. Boarding House/Dormitory
11. Hotels / Motels
12. Banks
13. LPG Retailers/Dealers

REQUIREMENTS FOR OCCUPATIONAL PERMIT

1. Birth Certificate
2. NBI or Police Clearance
3. Health Certificate
*Please bring original documents for verification.

REQUIREMENTS FOR RETIREMENT OF BUSINESS

1. Notarized Affidavit of Dissolution
2. SEC Certificate of Retirement, if corporation
3. Original Mayors Permit
4. Latest Official Receipt
5. Financial Statements & Income Tax Returns (3years)
6. Payment of Business Tax and Tax Deficiency

BUSINESS TAX CALENDAR

1st Quarter Payment -

January 2-20

2nd Quarter Payment -

April 1-20

3rd Quarter Payment -

July 1-20

4th Quarter Payment -

October 1-20

*Payments made after said dates are subject to surcharge and interest.
PROCEDURE IN SECURING BUSINESS PERMITS

RELEVANT PROVISIONS ON
BUSINESS OF THE CALOOCAN CITY
UPDATED REVENUE CODE
City Ordinance No. 0386 S. 2004

SEC. 121.
Imposition of Business Permit Fees. Any person who shall establish, or
operate or conduct any business within the City shall be required to secure a business permit
and pay the corresponding fee therefore.
SEC. 72.
Posting of Business Permit and Official Receipts. Any person who shall
establish or operate any business activity within the City of Caloocan, shall first obtain the
necessary business permit from the City Mayor and shall pay the necessary business permit
fees and other regulatory fees and charges imposed in this Code. The original copy of the
business permit and official receipts for the conduct of a business or undertaking shall be
conspicuously posted in plain view at the place where the business or undertaking is
conducted. If he has no fixed place of business or office, he shall keep the official receipt or
copy thereof in his possession.
SEC. 74.
Time of Payment. (a) Tax on business based on the preceding year gross
receipts or sales shall accrue on the first (1 st ) day of January of each year and payable within
the first twenty (20) days of each quarter. A ten percent (10%) discount shall be given to those
opt to pay the full amount of tax due for the current year within the first twenty (20) days of
January.
(b) Payments made by the City government to any supplier or contractor shall be
deducted, among other withholding taxes, equivalent amount of applicable taxes due to the
city. Such taxes withheld and collected for the city may be deposited as a special account in
the general fund for appropriation and obligation the year they become due. Businesses
without plant, warehouse, sales, office, branch or principal office in the city shall be exempt
from this requirement.
SEC. 76.
Surcharges and Interests on Unpaid Business Taxes. There is hereby
imposed a surcharge of twenty-five percent (25%) of the amount of business taxes not paid on
time and an interest of two percent (2%) per month of unpaid tax on business including
surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid
amount or portion thereof exceeds thirty six (36) months.
SEC. 69.
Retirement of Business. (a) Any person who discontinues or closes his
business operation shall within twenty (20) days upon closure of the business apply for the
retirement with the Business Permits and Licensing Office and surrender his permit to the City
Mayor in a prescribed form.
(b) No business may be retired or terminated unless all the taxes due are paid. A sworn
statement of its gross receipts or sales for the current year shall be presented to the City
Treasurer and the corresponding taxes shall be collected.
(c) Failure to retire the business and surrender the business permit within the
prescribed period shall subject the taxpayer to a twenty five percent (25%) surcharge of his
business tax liabilities.

IMPORTANT TELEPHONE NUMBERS

Sanitation Division -------------------------------------------- 288-8811 (Loc. 2308)
Environmental Sanitation Services ------------------------323-5742
Engineering ---------------------------------------------------324-5416 / 324-5415
Building Official ----------------------------------------------324-5081
Office of Land Use and Zoning Administration ----------309-6665
Central Fire Station -----------------------------------------324-6527
CTO License Division ----------------------------------------- 288-8811 (Loc. 2277)
City Treasurers Office --------------------------------------- 323-2992 / 323-7328