The Softbroom Capital of the North, and Premier Highland Vegetable Producer, & Adventure Tourism Paradise of La Union
A business closure certificate is issued to individuals, partnerships and corporations who wish to officially close their establish business in the Municipality of San Gabriel.
Office or Division: | TREASURY OFFICE | |||
Classification: | Simple | |||
Type of Transaction: | G2B | |||
Who may avail: | Business owners | |||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | |||
Letter of Intent/request of the owner for closure (1 original) | Prepared by the client | |||
Barangay Captain Certification(1 original) | Barangay hall where the business is located | |||
Blue Book (1 latest book) or Proof of payment from previous obligation | From the business establishment of the client | |||
CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
1. Present Requirements. 1.1 Answer the assessment form | 1. Review and verify submitted requirements. 1.1 Interview the client and fill up the assessment form 1.2 Compute Tax Dues | none | 15 Minutes | Admin Aide IV ,Revenue Collection Clerk III– Treasury Office |
2. Pay tax dues. 2.1. Receive the Official receipt. | 2.Recieve payment 2.1. Issue the Official receipt. 2.2 prepare the certificate 2.3 Sign the Certificate | Certification Fee – PHP 50.00 DST-30.00 Computed Business tax up to date of closure Table 9.1 | 5 Minutes | Admin Aide IV ,Revenue Collection Clerk III– Treasury Office
Municipal Treasurer- Treasury Office |
3. Claim the certificate of closure | 3.Release the certificate | none | 1 Minute | Admin Aide IV ,Revenue Collection Clerk III– Treasury Office |
Table 9.1 Business Tax based on the Gross Sales:
With gross sales or receipts for the preceding calendar year in the amount of: | Amount of tax per Annum | |
Less than | PHP 10,000.00 | PHP 181.50 |
PHP 10,000.00 or more but less than | PHP 15,000.00 | PHP 242.00 |
PHP 15,000.00 or more but less than | PHP 20,000.00 | PHP 332.20 |
PHP 20,000.00 or more but less than | PHP 30,000.00 | PHP 484.00 |
PHP 30,000.00 or more but less than | PHP 40,000.00 | PHP 726.00 |
PHP 40,000.00 or more but less than | PHP 50,000.00 | PHP 907.50 |
PHP 50,000.00 or more but less than | PHP 75,000.00 | PHP 1452.00 |
PHP 75,000.00 or more but less than | PHP 100,000.00 | PHP 1815.00 |
PHP 100,000.00 or more but less than | PHP 150,000.00 | PHP 2420.00 |
PHP 150,000.00 or more but less than | PHP 200,000.00 | PHP 3025.00 |
PHP 200,000.00 or more but less than | PHP 300,000.00 | PHP 4235.00 |
PHP 300,000.00 or more but less than | PHP 500,000.00 | PHP 6050.00 |
PHP 500,000.00 or more but less than | PHP 750,000.00 | PHP 8000.00 |
PHP 750,000.00 or more but less than | PHP 1,000,000.00 | PHP 11000.00 |
1,000,000.00 or more | At the rate of not exceeding thirty seven and one-half percent (37.5%) of one percent (%)
|
With gross sales or receipts for the preceding calendar year in the amount of: | Amount of tax per Annum | |
Less than | PHP 1,000.00 | PHP 19.80 |
PHP 1,000.00 or more but not less than | PHP 2,000.00 | PHP 36.30 |
PHP 2,000.00 or more but not less than | PHP 3,000.00 | PHP 55.00 |
PHP 3,000.00 or more but not less than | PHP 4,000.00 | PHP 79.20 |
PHP 4,000.00 or more but not less than | PHP 5,000.00 | PHP 110.00 |
PHP 5,000.00 or more but not less than | PHP 6,000.00 | PHP 133.10 |
PHP 6,000.00 or more but not less than | PHP 7,000.00 | PHP 157.30 |
PHP 7,000.00 or more but not less than | PHP 8,000.00 | PHP 181.50 |
PHP 8,000.00 or more but not less than | PHP 10,000.00 | PHP 205.70 |
PHP 10,000.00 or more but not less than | PHP 15,000.00 | PHP 242.00 |
PHP 15,000.00 or more but not less than | PHP 20,000.00 | PHP 302.00 |
PHP 20,000.00 or more but not less than | PHP 30,000.00 | PHP 363.00 |
PHP 30,000.00 or more but not less than | PHP 40,000.00 | PHP 484.00 |
PHP 40,000.00 or more but not less than | PHP 50,000.00 | PHP 726.00 |
PHP 50,000.00 or more but not less than | PHP 75,000.00 | PHP 1,089.00 |
PHP 75,000.00 or more but not less than | PHP 100,000.00 | PHP1,452.00 |
PHP 100,000.00 or more but not less than | PHP 150,000.00 | PHP2,057.00 |
PHP 150,000.00 or more but not less than | PHP 200,000.00 | PHP2,662.00 |
PHP 200,000.00 or more but not less than | PHP 300,000.00 | PHP 3,630.00 |
PHP 300,000.00 or more but not less than | PHP 500,000.00 | PHP 4,884.00 |
PHP 500,000.00 or more but not less than | PHP 750,000.00 | PHP 7,200.00 |
PHP 750,000.00 or more but not less than | PHP 1,000,000.00 | PHP 9,600.00 |
PHP 1,000,000.00 or more but not less than | PHP2,000,000.00 | PHP 11,000.00 |
PHP2,000,000.00 | At the rate of not exceeding fifty five percent (55%) of one percent (1%) |
With gross sales or receipts for the preceding calendar year in the amount of: | Rate of tax per Annum |
PHP 400,000.00 | 2.4% |
More than PHP 400,000.00 | 1.2%On contractors and other independent contractors, |
With gross sales or receipts for the preceding calendar year in the amount of: | Amount of tax per Annum | |
Less than | PHP 5,000.00 | PHP 30.25 |
PHP 5,000.00 or more but not less than | PHP10,000.00 | PHP 67.82 |
PHP 10,000.00 or more but not less than | PHP 15,000.00 | PHP 114.40 |
PHP 15,000.00 or more but not less than | PHP 20,000.00 | PHP 181.50 |
PHP 20,000.00 or more but not less than | PHP 30,000.00 | PHP 302.50 |
PHP 30,000.00 or more but not less than | PHP 40,000.00 | PHP 423.50 |
PHP 40,000.00 or more but not less than | PHP 50,000.00 | PHP 605.00 |
PHP 50,000.00 or more but not less than | PHP 75,000.00 | PHP 968.00 |
PHP 75,000.00 or more but not less than | PHP 100,000.00 | PHP 1452.00 |
PHP 100,000.00 or more but not less than | PHP 150,000.00 | PHP 2178.00 |
PHP 150,000.00 or more but not less than | PHP 200,000.00 | PHP 2904.00 |
PHP 200,000.00 or more but not less than | PHP 250,000.00 | PHP 3993.00 |
PHP 250,000.00 or more but not less than | PHP 300,000.00 | PHP 5082.00 |
PHP 300,000.00 or more but not less than | PHP400,000.00 | PHP 6776.00 |
PHP 400,000.00 or more but not less than | PHP 500,000.00 | PHP 9075.00 |
PHP 500,000.00 or more but not less than | PHP 750,000.00 | PHP 10175.00 |
PHP 750,000.00 or more but not less than | PHP 1,000,000.00 | PHP 11275.00 |
PHP 1,000,000.00 or more but not less than | PHP 2, 000,000.00 | PHP12650.00 |
PHP2,000,000.00 or more | At the rate of not exceeding fifty percent (50%) of one percent (1%) for gross sales of receipts of Two Million Pesos (PHP2,000,000.00) |
With gross sales or receipts for the preceding calendar year in the amount of: | Amount of tax per Annum | |
Less than | PHP 2,000.00 | PHP 55.00 |
PHP 2,000.00 or more but not less than | PHP 3,750.00 | PHP 77.00 |
PHP 3,750.00 or more but not less than | PHP 4,500.00 | PHP 99.00 |
PHP 4500.00 or more but not less than | PHP 6,125.00 | PHP 121.00 |
PHP 6,125.00 or more but not less than | PHP 7,250.00 | PHP 143.00 |
PHP 7,250.00 or more but not less than | PHP 8,750.00 | PHP 165.00 |
PHP 8,750.00 or more but not less than | PHP 10,275.00 | PHP 198.00 |
PHP 10,275.00 or more but not less than | PHP 12,125.00 | PHP 242.00 |
PHP 12,125.00 or more but not less than | PHP 15,250.00 | PHP 275.00 |
PHP 15,250.00 or more but not less than | PHP 16,750.00 | PHP 297.00 |
PHP 16,750.00 or more but not less than | PHP 18,250.00 | PHP 319.00 |
PHP 18,250.00 or more but not less than | PHP 20,625.00 | PHP 385.00 |
PHP 20,625.00 or more but not less than | PHP 23,375.00 | PHP 440.00 |
PHP 23,375.00 or more but not less than | PHP 27,000.00 | PHP 495.00 |
PHP 27,000.00 or more but not less than | PHP 30,000.00 | PHP 550.00 |
PHP 30,000.00 or more but not less than | PHP 33,000.00 | PHP 605.00 |
PHP 33,000.00 or more but not less than | PHP 35,000.00 | PHP 660.00 |
PHP 35,000.00 or more but not less than | PHP 40,000.00 | PHP 715.00 |
PHP 40,000.00 or more but not less than | PHP 45,000.00 | PHP 825.00 |
PHP 45,000.00 or more but not less than | PHP 50,000.00 | PHP 880.00 |
For every PHP 1,000.00 or fraction thereof | PHP 15.00 |
With gross sales or receipts for the preceding calendar year in the amount of: | Amount of tax per Annum | |
Not over PHP 20,000.00 |
| PHP 50.00 |
Over PHP 20,000.00 but not over | PHP 50,000.00 | PHP 50.00 +.50% of excess over PHP 20,000.00 |
Over PHP 50,000.00 but not over | PHP 100,000.00 | PHP 200.00 + .75% of excess over P50,000.00 |
Over PHP 100,000.00 but not over | PHP 200,000.00 | PHP 550.00 + .1% of excess over 100,000.00 |
Over PHP 200,000.00 but not over | PHP 500,000.00 | PHP 1,550.00 + 1.25% of excess over 200,000.00 |
Over PHP 500,000.00 but not over | PHP750,000.00 | PHP 5,300.00 + 1.5% of excess over 500,000.00 |
Over PHP 750,000.00 but not over | PHP 1,000,000.00 | PHP 9,050.00 + 1.75% of excess over 750,000.00 |
Over PHP PHP 1,000,000.00 |
| PHP 13, 425 + 2% of excess over 1 million |
With gross sales or receipts for the preceding calendar year in the amount of: | Amount of tax per Annum |
Air conditioned buses | PHP 150.00 per unit |
Buses without air conditioning | PHP 100.00 per unit |
Mini buses | PHP 25.00 per unit |
Jeepneys/ fieras/ tamaraws/ vans | PHP 10.00 per unit |