Assessment of Business Taxes

About the Service:

Assessment of the business tax and other fees based on the gross receipts or gross sales for the preceding year of a business establishment and is determined through interview and/or submission of financial documents.




  1.  APPLICATION FORM FOR BUSINESS PERMIT (Properly filled up and duly encoded by the City Licensing Office)


     2. For RENEWAL of business establishments:                                                Where to secure:

  • Income Tax Return (ITR) of the immediate preceding year                   a. Bureau of Internal
  • Monthly Returns, VAT or Percentage Tax Returns; or                                 Revenue (BIR)
  • Affidavit or Certification of Gross Sales/Receipts                                     b. Owner/ Proprietor


    3. For NEW business establishments:                                                                 Where to secure:

  • Any proof or document to support declaration of capital                        a. Articles of Incorporation

         (e.g. tax declaration of property for Real Estate Lessor,                              -Security & Exchange Commission (SEC)

                 Articles of Incorporation)     



         CLIENT STEPS                                PROCESSING TIME          PERSON RESPONSIBLE 

1. Proceed to the Business Taxes and Fees Division     3 to 5 mins.        VINCENT ELIS T. ALVAREZ
   (BTFD) and secure tax computation or assessment                                 LTOO III
   details of tax and fees due for payment.                                 VICENTE E. OSORIO, JR.
                                                                                   LTOO II
                                                                               JOCELYN S. JABIL
                                                                                   LTOO II
                                                                              HERBERT R. HERBANO
                                                                                    LTOO II
                                                                             MA. ANGELA G. RESUENA
                                                                             Information Officer I

2. Proceed to Window Collectors for payment              10 mins.        MAIN COLLECTION WINDOWS (1 TO 8)

3. Proceed to the next office concerned following the    10 mins.        PERSONNEL OF CONCERNED OFFICES
   Routing Slip attached to the Application Form