The Softbroom Capital of the North, and Premier Highland Vegetable Producer, & Adventure Tourism Paradise of La Union
Renewal of Business Permit
Renewal of business permit or license is issued to qualified individuals, partnerships and corporations 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. | |||
SSS Clearance(1 Photocopy) | SSS Office, Gov’t Center, San Fernando City | |||
PHIC Clearance (1 original) *for businesses w/ Employees | Ground Floor, CSI Mall, San Fernando City | |||
Contract of Lease, If Lessee (1 Photocopy) | From the Lessor | |||
Gross Income from Previous Year or proof of payment from previous obligation (1 Photocopy/original) | Owners File | |||
Latest Mayor’s Permit (1 Photocopy) | Owners File | |||
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 | None | 3 hours | Admin Aide IV/Revenue Collection Clerk III – Treasury Office |
2. Pay the computed fees. | 2.Receive Payment 2.1 Issue the Official Receipt | Refer to Table 8.1 and 8.2 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 |
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 ar 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 |
PHP | |
- 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 |
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