Issuance of Business Closure Certificate
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:
- On Manufacturers, assemblers, re-packers, processors, brewers, distillers and compounders of liquor, distilled spirits and wines or manufacturers of any article of commerce of whatever kind of nature, in accordance with the ff.
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 (%)
| |
- On wholesalers, importers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule.
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%) | |
- On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at the rate of one-half (1/2) of the rates of A, B and D.
- On Retailers
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, |
- On contractors and other independent contractors, in accordance with the following schedule
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) | |
- On banks and other financial institutions at a rate of not exceeding fifty percent (50%) of one percent (1%) of the preceding calendar year derived from interest, commissions, and discount from lending activities, income from financing leasing, dividends, rentals, or property, insurance premiums.
- On cafes, cafeteria, ice cream and other refreshment parlors, restaurants, soda fountains, bars, carinderias, or food caterers.
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 | |
- On Amusement and other recreational places wherein the customers thereof participate without making bets or wages including but not limited to the ff day and night clubs such as country and sports clubs, resorts and other similar places, skating rinks, billiards or pool halls, bowling alleys, circuses, carnivals, or the like, merry-go-round, roller coasters, ferries wheels, swings, shhoting galleries And similar contrivances, boxing contest, race tracks, theaters, and cinema houses
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 |
- On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchise:
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 |