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GOV.PH  | Philippine Standard Time: 21 July 2024, 11:45 AM

“The Softbroom Capital of the North, and Premier Highland Vegetable Producer, & Adventure Tourism Paradise of La Union”

Issuance of Business Permit

A business permit or license is issued to qualified individuals, partnerships and corporations who wish to establish business in the Municipality of San Gabriel. It shall be paid within the first 20 days of January. Failure to pay the tax prescribed within the time required shall subject the taxpayers to a surcharge of 25% of fees due.

 

Office or Division:

TREASURY OFFICE

Classification:

Simple

Type of Transaction:

G2C, G2B

Who may avail:

All who wish to conduct business within the Municipality (Sole Proprietorship, Partnerships, Corporations)

CHECKLIST OF REQUIREMENTS

WHERE TO SECURE

Unified Form (1 original)

Treasury Office- Table 2

Barangay Clearance (1 original)

Barangay hall where the business is located

Community Tax Certificate (1 original)

Barangay hall or Treasury office

DTI (1 Photocopy)

Department of Trade and Industry

SEC (Corporation) (1 Photocopy)

3rd floor, Newton Plaza Bldg. Cor. Leonard Wood Road, No. 42 Claro M. Recto St., Baguio City.

BIR  (1 Photocopy)

San Fernando City, La Union

CDA Registration (*for cooperatives only) (1 Photocopy)

3rd Floor EDNCP bldg.., 358 Magsaysay Avenue, Baguio City.

Occupancy Permit

Municipal Planning and Development Office, 1st Floor, Municipal bldg..

PHIC Clearance (1 original) *for businesses w/ Employees

Ground Floor, CSI Mall, San Fernando City

SSS Clearance(1 Photocopy)

SSS Office, Gov’t Center, San Fernando City

Contract of Lease, If Lessee (1 Photocopy)

From the Lessor

CLIENT STEPS

AGENCY ACTIONS

FEES TO BE PAID

PROCESSING TIME

PERSON RESPONSIBLE

1. Secure and fill out the Unified form

1.1 Submit the requirements

1. Give the unified form to the client

1.1 Validate And review the documents and assess eligibility based on record of businesses with occupancy permits transmitted previously by the Municipal Engineers office. 

1.2 Assess business taxes, charges and fees then prepare Tax Order Payment (TOP).

1.3. .Endorse the Form to the BFP (Fire Safety Clearance), MPDO (Locational Clearance)

1.4. Prepare the Permit

1.5 Endorse to the Mayor’s office for Signature

None

3 hours

Admin Aide IV/Revenue Collection Clerk III

Treasury Office

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Municipal Mayor- Mayors Office

2. Pay the computed fees.

2.Receive Payment

2.1 Issue the Official Receipt

Refer to Table 7.1 below.

5 Minutes

Admin Aide IV/Revenue Collection Clerk III

Treasury Office

3.Claim the Official Receipt and Mayor’s Permit and other clearances

3.Issue the Mayor’s Permit and other Clearances

None

5 Minutes

Admin Aide IV/Revenue Collection Clerk III

Treasury Office

 

Table 7.1 FEES/CHARGES PER TAX ORDINANCE:

A. On the business of manufacturing, producing, exporting or importing of any article of commerce of whatever kind and nature

PHP 1,500.00

B. on the business of wholesaling, retailing or selling of any article of commerce of whatever kind and nature except dealers of any article of commerce of whatever kind and nature except dealers of distilled spirits, wines and fermented liquors.

PHP 750.00

C. Retailers of any kinds except distilled spirits, wines, fermented liquors, cigar cigarettes

PHP 120.00

D. On the business of Cafes, cafeterias, ice cream and refreshment parlors, soda fountains, carinderias, restaurants, food caterers, and the like

PHP 240.00

E. On rice and corn

PHP 180.00

F. Fish Vending

PHP180.00

G. Meat Vending

PHP430.00

H. Butcher’s Fee/Permit

PHP60.00

I.    Meat Handlers Fee/Permit

PHP60.00

J. On Business Rendering or Offering services:

 

1.    General Engineering, general building and especial contractors, filling demolition and salvage contractors and other contractors:

 

               -Assets less than 100,000.00

PHP500.00

               -More than 100,000.00 but less than 500,000.00

PHP1000.00

               -Assets of 500,000.00 and above

PHP1500.00

NOTE: Based on the Balance Sheet of the Preceding Year

 

2.    Persons engaged in the installation of water systems, gas, or electric light, heat or power, cable TV network, telecommunications Network (Landline, cellphones)

 

-Single Proprietorship

PHP1500.00

-Partnership

PHP3000.00

-Corporation or Other Juridical Person

PHP4500.00

3.    Proprietors on the business of engraving, plating, plastic lamination, sign painting, and similar business

PHP60.00

4.    Proprietors or operators of repair shops for vehicles and heavy equipment’s

 

-Assets of less than P20,000.00

PHP60.00

-Assets of more than P20,000.00 but less than P100,000.00

PHP120.00

 -Assets of P100,000.00 or more

PHP240.00

5.    Proprietors op operators of establishments for repainting of vehicle and heavy equipments housing or building painter  

PHP120.00

6.    Proprietors or operators of establishments of upholstery and repair furniture and vulcanizing battery charging

PHP120.00

7.    Proprietors or operators of common carriers:

 

-Mini-bus (PUB) per unit

PHP120.00

-Jeepneys (PUJ) per unit

PHP60.00

8.    Proprietors or operators of establishments for the washing and greasing of vehicles and heavy equipment

PHP90.00

9.    Proprietors or operators of tire recapping, tire re-alignment and the like

PHP120.00

10.  Proprietors or operators of furniture hops, planning or surfacing and re-cutting of lumber, contractor of saw logs belonging to other and iron works.

PHP300.00

11.  On dry cleaning and drying establishment steam laundries and laundries using washing machines

PHP100.00

12.  On shops for the repair of every kind of mechanical and electrical devices, instrument, apparatus

PHP150.00

13.  On establishments of lots for parking purposes

PHP100.00

14.  On tailoring shops and dress shops

 

-less than 5 sewing machines

PHP100.00

-each additional machine in excess of five

PHP50.00

15.  On beauty parlors and barber shops

 

-ordinary

PHP150.00

-air-conditioned

PHP200.00

16.  On photographic shops, video shops and similar establishments

PHP150.00

17.  On funeral parlors and embalming establishments

PHP300.00

18.  On printers, bookbinders, lithographs

PHP150.00

19.  On commercial and immigration brokers

PHP150.00

20.  On cinematographic film owners, lessors and distributors

PHP150.00

21.  Proprietor of medical clinic, dental clinic, reflexology, acupuncture acupressure, health clinics and other related businesses

PHP250.00

22.  Owner of sound system for hire

PHP100.00

23.  On all other establishments rendering services not included above

PHP150.00

K. on lessors and/or sub lessors

 

1.   On real estates (lands and buildings)

 

-area of less than 30 sq. m.

PHP50.00

-area of sq. m to 100 sq. m.

PHP100.00

-area of more than 100sq. m.

PHP150.00

2.   On rental of equipment and vehicles, furniture’s and the likes, shades and cottages along river banks

 

        -equipment and vehicles

PHP150.00

        -equipment and the like

PHP100.00

        -shade and cottages along river banks

PHP100.00

3.   On gasoline depots, per pump

PHP250.00

4.    On gasoline service stations, per pump

PHP150.00

5.    On dealers of oil and liquefied petroleum

PHP150.00

L. Amusement Devices:

 

1.    Each videoke or karaoke machine

PHP75.00

2.    Each machine or apparatus for weighing persons

PHP50.00

3.    Each machine or apparatus for visual entertainment

PHP75.00

4.    Each machine for dispensing or vending soft drinks

PHP 50.00

5.    Each machine or apparatus for printing letters

PHP 50.00

6.    Each service for games of skill

PHP 50.00

7.    Each coin operated amusement machine

PHP 50.00

8.    Each computer

PHP 50.00

M. Amusement Places

 

1.    On circuses, carnivals and the like

PHP250.00

2.    On merry-go-round, roller coasters, ferries wheels, swings, shooting galleries and other

PHP250.00

3.    On billiards or pool table

PHP

-billiard

PHP100.00

-pool table

PHP50.00

4.    On theater and cinematographs

PHP

-Non-air-conditioned

PHP150.00

-air-conditioned

PHP250.00

5.    On boxing stadium

PHP200.00

6.    On boxing contests, wrestling or martial arts contest

PHP350.00

7.    On cockpit per annum

PHP350.00

8.    Tennis/pelota, squash court, per court

PHP100.00

9.    Other amusement places not enumerated above

PHP100.00

N. on pawnshops, money shops, lending investors, finance and investment companies, insurance companies and banks:

PHP

1.    Pawnshops

PHP1500.00

2.    Money Shops

PHP1500.00

3.    Lending investors

PHP1500.00

4.    Insurance companies

PHP2500.00

5.    Commercial banks

PHP4500.00

6.    Saving banks and development banks

PHP3500.00

7.    Rural banks

PHP3500.00

8.    Educational life plan and/or memorial plan/ establishments

PHP2500.00

9.    Dealers in securities and foreign exchange dealers

PHP4500.00

10.  Memorial plans

PHP1000.00

O. On lodging houses with accommodation for:

PHP

1.    Less than 15 lodgers

PHP150.00

2.    15 lodgers or more

PHP250.00

P. on boarding houses

PHP150.00

Q. on private cemeteries and memorial parks

PHP250.00

R. on real state dealers or subdivision developers

 

1.    Less than 3 hectares

PHP250.00

2.    Three to five hectares

PHP300.00

3.    More than five hectares

PHP350.00

S. on karate or judo clubs

PHP150.00

T. On the businesses of dealers in fermented liquor, distilled spirits and/or wines:

PHP

1.    Wholesale dealers on foreign liquors

PHP250.00

2.    Retail dealers on foreign liquor

PHP

3.    Whole sale dealers on domestic liquors

PHP

4.    Retail dealers on domestic liquor

PHP

5.    Wholesale dealers in fermented liquor

PHP

a.    Retail dealers on fermented liquor

PHP

b.    Retail dealers in tuba, basi and tapuy

PHP

c.     Wholesale peddler of distilled or fermented liquor

PHP

d.    Retail peddlers of distilled manufacturers or fermented liquor

PHP

U. Retailer of Cigar and cigarettes

PHP

V. Wholesaler of cigar and cigarettes

PHP

W. Fruit and vegetable dealer

PHP

X. Dealer of bolos, knives and the likes

PHP

y. Millers

PHP

Z. Mango Buying Stations

PHP

a.    Distributors of any article of commerce not enumerated above

PHP

b.    On private hospitals

PHP

c.     On private schools

PHP

1.    Less than 1000 enrollment

PHP

2.    More than 1000 enrollment

PHP

d.    Other business not enumerated above

PHP

1.    corporation

PHP

2.    partnership

PHP

3.    single proprietorship

PHP

Official Website of the Municipality of San Gabriel