How to Renew Your Business Permit in Cebu

DESCRIPTION :

Renewal of Business Permit

"..Application  for  renewal  of  license  or  permit shall  be  filed  or  registered  on  or  before  January 20 of each year  (Sec. 5, Revised Omnibus Tax Ordinance of the City of Cebu).”

The business permit  is  renewed, without regards to  the  date  of  issue,  from  January  1-20  of  every year.  This is also in consonance with Section 8 of the Revised Omnibus Tax Ordinance of the City of Cebu which states that:

"All business  taxes,  fees, or  charges  imposed under this Ordinance shall accrue on the first day of January of each calendar year as regards persons then  liable. Unless  otherwise  specified,  all  business  taxes  are payable  at  the  option  of  the  taxpayer, either, annually, on or before the twentieth of  January, or quarterly, on or before  the  twentieth of January, April, July and October.”

Application  for  the  permit  beyond  the  twentieth of  January  of  the  current  year will  be  subject  to the payment  of  penalties,  interests  and  surcharges on top of the business taxes and fees.


REQUIREMENTS:

Renewal of Business Permit

I. For Assessment

1. Duly filled-out Application Form
2. Previous year's Tax Payment Verification Sheet (TPVS)/ledger

II. For the Temporary Mayor’s Business Permits

1. Official Receipt of payments made
2. Present year Community Tax Certificate (CTC)
3. Previous year Mayor’s Business Permit

III. For securing the Business Permit

1. Previous year BP, with O.R.
2. SSS Clearance
3. Barangay Clearance
4. Sanitary Permit
5. Contract of Lease
6. PHILHEALTH Clearance (if applicable)
7. PAG-IBIG Clearance

FEES:

Renewal of Business Permit

• Application  for renewal  filed after January 20 shall subject the applicant to a penalty of 1/20th of 1% of  the  capital  investment  (Sec. 5, Revised Omnibus Tax Ordinance of the City of Cebu).
• Further,  except  as  otherwise  provided,  payments of  taxes,  fees or charges made after  the 20th of January  shall  be  subject  to  surcharges  of  25% plus  interest  at  the  rate  not  exceeding  2%  per month  of  the  unpaid  taxes,  fees  or  charges  including  surcharges...(Sec.  20,  Revised  Omnibus Tax Ordinance of the City of Cebu).

PROCEDURES:

Renewal of Business Permit

Follow these steps…	Wait while Person-in-charge…	Approach …	It will take…
1.  Ask for the Business Permit Application Form and your Priority Number from the Front Desk Clerk/Secretariat and fill it out.	1. Hands out the application form for Business Permits and the Priority Number.	Violeta Aranchado Junafer Aquino	Less than a minute
2. Ask for your Tax Payment TPVS from the Clerk in the Verification Area.	2. Prints out the TPVS of the business establishment.	Hernane Alguno Arthur Echavez	3-5 minutes
3.  When your number is called, give the Application Form, together with the TPVS and previous year’s Mayor’s Permit (for renewal), to the assigned evaluator for the assessment of the business taxes and related charges.	3. Assess the Gross Annual Income of the Business Establishment.	Evaluators: Monina Paires Zosima Sebes Ethel Porcadilla Sherilyn Bandolon	Waiting time of 5-30 minutes, depending on the volume of applicants entertained; Evaluation takes about 5-15 minutes
4.  Receive the signed/approved assessment sheet from the evaluator.	4. Release the approved assessment of business taxes and fees to the client.	Monina Paires, Zosima Sebes, Ethel Porcadilla, Sherilyn Bandolon	Less than a minute
5. Pay the business taxes and other related charges at windows marked "Business Taxes only”.	5.  Issues the Official receipt for the payments made.	Designated collector	15-20 minutes
6. Claim your Temporary Business Permit.	6.  Releases the Temporary Business Permit after verification of supporting documents.	Victoria Holganza	15-30 minutes
7. Comply with the regulatory requirements. a)  SSS Clearance – this can be processed from within/ near the BP renewal area. b)  Barangay Clearance with O.R. c) Contract of Lease (if applicable) d)  Previous Business Permit, with O.R. e)  Sanitary Permit – owner has to apply @ CHD and wait for the inspection report from the inspection team.	7. Evaluates the supporting documents.	Verifiers: Victoria Holganza, Hernane Alguno, Arthur Echavez, Sherilyn Bandolon	The business owner/applicant is allowed a 30-day allowance to comply the regulatory requirements.
8. Submit the regulatory requirements to the Verifier.	8.  Approves the printing of the Permanent Business Permit.		Less than a minute
9. Wait while the Verifier approves and endorses the printing of the Permanent Business Permit.	8.  Approves the printing of the Permanent Business Permit		3-5 minutes
10. Receive the permanent business permit (renewal) from the BP releasing Clerk	9.  Releases the Business Permit to the client.	Releasing Clerk from the Mayor’s Permit Section	5 minutes

NOTE: Application for New Business is subject for inspection of the Business area by the Joint Inspection Team