RMC No. 12-2008: Reiterates the requirement for the submission of TIN and other BIR-prescribed returns/documents as conditions for the issuance/renewal of Mayor’s Permit/License/Privilege Tax Receipt by the concerned Local Government Unit

Key points

1. Initial application. The Office of the City or Municipal Mayor or Treasurer first requires the TIN, the BIR-issued Certificate of Registration and proof of payment of the P500 Annual Registration Fee per establishment. A photocopy is submitted, or the original is presented for authentication.
2. Renewal. The same documents are required, plus the Annual Income Tax Return with proof it was filed and paid with the BIR collecting agent. Also required are monthly or quarterly VAT declarations or returns, or monthly Percentage Tax Returns, as applicable, for the year immediately preceding the renewal.
3. No processing without documents. The application or renewal is not processed unless all documentary requirements are submitted.
4. Professionals. Professionals applying for a PTR must submit the same documents to the Office of the City or Municipal Treasurer, with full compliance before the application is given due course.

Who is affected

• Business applicants for Mayor’s Permits and licenses
• Professionals applying for a PTR
• Local Government Units