26/04/2026
๐จ๐ณ๐จ๐ด ๐ต๐๐ถ ๐ฉ๐จโ๏ธ ๐
๐๐ โผ๏ธ
Marami ang hindi nakakaalamโผ๏ธ
na ang Practice of professions are EXEMPTED from:
โ๏ธDTI Registration
โ๏ธ Business Permit Fee
โ other applicable regulatory fees
๐๐๐๐๐ issued an ADVISORY to LGUs Reiterating ๐๐๐
Circular Guidelines on Imposition and Collection of Local Taxes, Fees and Charges on Professionals.
Under the said advisory/circular:
๐ฉPractice of Professions are required to secure a business permit ๐๐ ๐๐ ๐๐๐๐, provided that they have paid the corresponding Professional Tax (PTR), as required by the ๐๐จ๐๐๐ฅ ๐๐จ๐ฏ๐๐ซ๐ง๐ฆ๐๐ง๐ญ ๐๐จ๐๐.
๐ฅHowever, practice of professions are required to pay other applicable fees and charges such as: garbage fee, occupancy permit fee, etc.
๐๐๐๐ on the other hand issued a circular that exempt Professionals, solely acting in professional capacity, from using of Business Names, hence it becomes optional for the practice of profession to use a Registered Business Name.
๐ RATIONALE : The practice of profession is within the EXCLUSIVE DOMAIN of the agency or office specifically empowered by the law to supervise and regulate such profession.
โ๏ธCAVEAT: If it is found that the said professional is engaged in trade or business activities that does not constitute the practice of his/her profession, he/she is required to PAY Business Permit Fee, and shall consequently be required to register his/her business to the DTI.
โฌ๏ธPLEASE BE INFORMED OF YOUR RIGHTSโผ๏ธ
๐ฉASK CPA-LAWYER BAER for more info.
"๐พ๐๐๐ ๐๐๐ ๐๐๐๐๐๐๐ ๐๐๐๐๐๐๐
๐๐, ๐๐ ๐๐๐๐๐ ๐๐๐ ๐๐๐ ๐๐๐๐๐ ๐๐ ๐๐๐๐๐ ๐๐๐๐ ๐๐๐๐ ๐๐๐ ๐๐๐๐
๐๐๐ ๐๐ ๐๐๐๐๐๐๐๐๐ ๐๐๐
๐๐ ๐๐๐๐ ๐๐๐๐๐๐ ๐
๐ ๐๐๐ ๐๐๐๐."