Professional Documents
Culture Documents
BUSINESS REGISTRATION
www.caloocancity.gov.ph
Hon. Oscar OCA Malapitan
City Mayor
Meat Est./Handler
Furniture Store
Changer/Lending/Remittance Agents)
1. BSP Certificate of Registration or Authority to Operate
- DPSTM Clearance
- Health Certificate
- Occupational Permit
Learning Institution
Transport Service
Pest Control
Security Agency
General Contractor
Water Station
- Potability Test
Car Washing
- Physico-Chemical Test
Authority (LLDA)
Repair Shop
Real Estate Broker
Birthing House/Maternity
- DTI Accreditation
Rice Dealer/Retailer
- DTI License
- License To Operate or Approved Permit to
Construct of DOH/ PRC ID
Warehouse
Customs Brokerage
Franchised Business
- Franchise Agreement
Devices &
Mining Industry
Gasoline Station
Dental Lab-
Clearance (NTCC)
Energy
LPG Dealer/Retailer
Off Track-
- PNP Clearance
Training Center-
Tesda Accreditation
Advertising
- Building Permit
Games-
of Energy
Animal Facilities
PAGCOR
- Animal Welfare Certificate of Registration
1. Manufacturing
2. Hardware
3. Malls / Commercial Complex
4. Bars / OTB
5. Machine Shop
6. Gas Station
7. Hospitals
January 2-20
April 1-20
July 1-20
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.