Any person or organization who engages in a business activity within the city government is required to obtain a business permit, whether or not he has a place of business in the city.
The license is valid only for the legal owner listed in the permit, and shall expire at the end of the calendar year for which it is issued. The permit can be revoked for failure to pay the required taxes and regulatory fees, or for willful violation of prescribed standards such as sanitation and fire safety.
Licensing Information
For details on licensing information for new business, please refer to Guidelines in the Processing of Applications for New Business and Checklist of Requirements for Application for New Business.
For licensing information on the renewal of business, please refer to Guidelines in the Processing of Applications for Renewal of Business and Checklist of Requirements for Renewal of Business Application.
The regulation of business operations is prescribed in Title Three "Business Taxation" Chapter Seven "Taxes on Business", as defined in MANDALUYONG CITY REVENUE CODE OF 2011, an ordinance enacted by the Sangguniang Panlungsod and signed into law by then City Mayor Benjamin DC. Abalos, Jr. on the 21st day of November, 2011, and which takes effect on January 1, 2012 onwards. The Revised Business Tax Code sets the types of liability imposed on business operations, the classification of business, the schedules of rates, and the methods of assessment for each type of liability.
For inquiries on business location zoning restrictions, you may call the Business Permits and Licenses Office at 532-4437 or the City Planning and Development Office at 532-5001 Local 135.
1.) The applicant/taxpayer submits a duly accomplished and notarized business permit application form together with the required documents to the designated officer-of-the-day at the Business Permits and Licensing Office, after which the application form undergoes verification at the EDP Section and Records Section of said Office.
2.) After verification, the applicant/taxpayer is advised to secure a Zoning Clearance from the City Planning and Development Office. Exempted from obtaining the said clearance are businesses located at any of the following shopping malls:
| SM Megamall | |
| Shangri-La Plaza Mall | |
| The Podium | |
| St. Francis Square | |
| Starmall | |
| Robinson's Place Pioneer | |
| Edsa Central Pavillion | |
| The Marketplace (mall) |
3.) After a Zoning Clearance has been obtained, the applicant/taxpayer is instructed to endorse the application form to the Engineering Department for assessment of the prescribed regulatory fees.
4.) Businesses requiring Environmental Compliance Certificate (ECC) such as manufacturers, gasoline stations, warehouses, etc., as well as eateries and restaurants, night clubs, beer gardens, cocktail lounges etc., are advised to have their application forms registered and stamped at the City Health Office.
5.) Businesses classified as strictly regulated such as entertainment, amusement and/or gaming establishments (nightclubs, beerhouses, bar & videokes, OTB's, computer rentals, internet café, billiards and similar establishments) are required to submit a duly notarized Memorandum of Agreement (MOA) approved by both the license chief and the Task Force Anti-Vice. Businesses requiring permit and/or clearance from other government offices and agencies should attach a clear copy of the same to the application form.
6.) After assessment by the Engineering Department, the taxpayer applicant shall bring back the application form to the Business Permits and Licensing Office for assessment of the corresponding taxes and fees by the designated licensing officer who thereafter affixes his signature as the assessor.
7.) The application form is forwarded to the assigned examiner who reviews the assessment and checks the accompanying documents therein and then affixes his signature if found to be in order.
8.) Thereafter, the application form is brought to the Assistant Chief of BPLD Chief for final review and approval.
9.) After approval, the application form is transmitted to the EDP Section for billing of the Tax Order of Payment (TOP).
10.) After the encoding of the TOP, the applicant/taxpayer is instructed to obtain a separate order of payment (for the fire fee assessment) from the Fire Department, and to pay it separately with the remaining net payable (as indicated in the TOP) at the City Treasurer's Office.
11.) The applicant/taxpayer goes back to this office and presents the paid TOP together with the corresponding Official Receipts (original copies) of both the fire fee and business permit payments to the Records Section to claim the computerized Mayor's Permit for approval by the BPLD Chief.
12.) Thereafter, the applicant/taxpayer is advised to claim the license plate and sticker.
1.) Completed Application Form
2.) Original and Photocopy of the following:
1.) Barangay Clearance (Current Year)
2.) Zoning Clearance (except peddlers, businesses located in malls)
3.) Department of Trade and Industry (DTI) Registration for Single Proprietorship and Corporation using Trade Name;
| Business Name Registration Certificate for Sole Proprietorship, OR | |
| Securities and Exchange Commission (SEC) Registration with Articles of Incorporation and By-Laws for Corporation or Partnership |
4.) Lease Contract or the like (if place of business is rented), Copy of Lessor's Mayor's Permit, or TCT (if place is owned)
5.) Pictures of Establishment (Front - showing left and right neighbors, and Inside) On PHOTO PAPER
6.) Community Tax Certificate (Cedula - Current Year)
| Line of Business | Additional Requirement | |
|---|---|---|
|
Bank/Pawnshop/Money Changer
|
Annual Report stamped "Received" by Central Bank | |
|
Drugstore
|
BFAD (Bureau of Food and Drugs) License | |
|
Employment Agency (Local)
|
DOLE (Dept. of Labor and Employment) License | |
|
Employment Agency (Overseas)
|
POEA (Phil. Overseas Employment Agency) License | |
|
Manufacturer/Fabricator
(with an area of more than 1,000 sq. m.) |
DENR ECC (Environmental Compliance Certificate) | |
|
Off-Track/Off-Fronton
|
GAB (Games and Amusement Board Certificate) | |
|
Peddler/Flea Market/Stall Holder
|
Task Force Ordinance Clearance | |
|
Rehabilitation Clinic
|
DOH (Dept. of Health) Clearance | |
|
Repair/Motor Shops
|
DTI (Department of Trade and Industry) Accreditation | |
|
Rice Retailer
|
NFA (National Food Authority) License | |
|
Security Agency
|
SAGSD (Security Agencies and Guards Supervision Division) License | |
|
Travel Agency
|
DOT (Department of Tourism) Accreditation | |
|
Video Rentals
|
OMB (Optical Media Board) License | |
|
Water Refilling Station
|
City Health Dept. (Result of water test) | |
| Line of Business | Additional Requirement | |
|---|---|---|
|
Barber Shop (Number of chairs: _______)*
|
Memorandum of Agreement (MOA)Stamped "Registered" by Health Dept. | |
|
Beauty Parlor/Skin Care Clinic *
|
Memorandum of Agreement (MOA) Stamped "Registered" by Health Dept. | |
|
Beer Garden and the like
|
MOA Stamped "Registered" by Health Dept. and Anti-Vice | |
|
Billiard Halls (Number of tables:_______)
|
Memorandum of Agreement (MOA) | |
|
Cable Installers
|
Memorandum of Agreement (MOA) | |
|
Clinical Laboratories/Rehab Centers
|
Memorandum of Agreement (MOA) Stamped "Registered" by Health Dept. | |
|
Computer Shop (Number of Units: _______)
|
MOA Picture of Establishment with "NO PC GAMING" signage posted(if applicable) | |
|
Eateries/Restaurants and the like
|
(MOA) Stamped "Registered" by Health Dept. | |
|
Fabricators
|
Memorandum of Agreement (MOA) | |
|
Gasoline Stations
|
(MOA) to declare Flammables, Volume capacity | |
|
Junkshops
|
(MOA)Waiver Current photo to show compliance to MOA conditions regarding orderliness | |
|
Lessors: [ ] Commercial [ ] Residential
If building, number of stories: _______ Number of units for rent: _______ |
Memorandum of Agreement (MOA) | |
|
LPG Dealers
|
Fire Department Clearance | |
|
Manufacturers
|
Memorandum of Agreement (MOA) Stamped "Registered" by Health Dept. | |
|
Massage Parlor/Therapeutic and Reflexology clinics
|
Memorandum of Agreement (MOA) Stamped "Registered" by Health Dept. | |
|
Motor Shops/Repair Shops/Car Wash
|
Memorandum of Agreement (MOA) Waiver | |
|
Nightclubs
|
Memorandum of Agreement (MOA) Stamped "Registered" by Health Dept. | |
|
OTB/Betting Station (Number of stations: _______)
|
Memorandum of Agreement (MOA) income Certificate from MJC or PRCI | |
|
Sari-sari Store
|
Memorandum of Agreement (MOA) | |
|
Soft drinks and Beer Dealer
|
Memorandum of Agreement (MOA) | |
| Tailoring/Dress Shop (Number of machines:_______) | ||
|
Tennis Court and the like (Number of courts:_______)
|
Soft drinks and Beer Dealer | |
|
Towing Service
|
Waiver | |
| Vending Machines (Number of units:_______) | ||
|
Warehouses
|
Memorandum of Agreement (MOA) state contents of warehouse, where income is declared | |
|
Water Refilling Station
|
Memorandum of Agreement (MOA) Certificate of Bacterial Test | |
| Xerox/Copying (Number of units: _______) | ||
Having in mind that the spirit of bayanihan or cooperation has already been ingrained in the Filipino culture and to enhance its total development is to embrace cooperativism as a way of life;
Realizing that our people's mandate enshrined in the Philippine Constitution calls for the promotion and viable sustenance of cooperatives as instrument of equity, social justice and economic development;
Recognizing that the private sector specifically Non-Government Organization shall undertake the actual formation and organization of cooperatives and create an atmosphere that is conducive to the growth and development of these cooperatives;
Considering that all instrumentalities, branches, subdivisions and agencies of government are called upon to provide technical assistance to cooperatives;
Synchronizing all cooperative sectors involvement in the development planning, policy making and in furtherance of its objectives;
Therefore, in view of the foregoing statements, acting within the purview of the Cooperative Code of the Philippines RA 6938; Executive Order No. 95 and 96, in conjunction with Memorandum Circular No. 93-006 of the Cooperative Development authority, WE, the undersigned made and commit unto ourselves the following Agreement:
| a. | One (1) Representative from the CDA |
| b. | One (1) Representative from the Office of the Mayor |
| c. | One (1) Representative from the Committee of Cooperative of the SP |
| d. | One (1) Representative from Cooperative Development Office |
| e. | One (1) Representative from Land Bank of the Philippines |
| f. | One (1) Representative from Department of Trade & Industry |
| g. | One (1) Representative from Cooperative Union |
| h. | Three (3) Representatives from MPC (Institutional) |
| i. | Three (3) Representatives from MPC (Community-based) |
| j. | One (1) Representative from Credit Cooperative (Institutional) |
| k. | One (1) Representative from Credit Cooperative (Community-based) |
| l. | One (1) Representative from Producers Cooperative |
| m. | One (1) Representative from Workers Cooperative |
| n. | One (1) Representative from Transport Cooperative |
The members of the council who are not present during the conduct of election cannot be nominated to any position mentioned.
The term of office of every elected officer of the council shall be Two (2) years, with the right to successive re-election.
In case of vacancy, the majority members of the council shall have to elect another representative that will be conducted during the succeeding meeting of the officers. A member who is elected to fill in such vacancy shall serve for the unexpired portion of the term only.
It shall be the primary mandate of the Council to serve as a mechanism for collaboration, consultation and coordination in the implementation of various programs and projects implemented by all government branches, instrumentalities, subdivisions and agencies for the cooperatives.
1. To coordinate, harmonize and monitor the implementation of various cooperative development plans, programs and projects of NGA's, GFI's, NGO's, LGU's and the Council concerned;
2. To formulate implementing guidelines and create mechanisms to operationalize and monitor the Cooperative Medium Term Development Plan (MTCDP);
3. To maintain, in coordination with the CDA, a database on relevant information concerning the state of the cooperative movement in the City Government and periodically mount a campaign to disseminate the cooperative movement's contribution to the local economy and the movement;
4. To call to a meeting or fora, in coordination with the CDA, all concerned NGA's, GFI's, LGU's, coop promoting NGO's and institutions, primary cooperatives, leagues, unions and federations to discuss various problems, issues and concerns affecting cooperatives and to recommend appropriate solutions;
5. To conduct or assist in the holding of important events, such as but not limited to, cooperative month celebrations, cooperative summits, cooperative congresses, trainings and the like;
6. To recognize and promote the observance at all times, the Cooperative Code in the performance of the above functions;
7. To undertake projects and/or activities that may generate funds for its operational stability.
There shall be a regular monthly meeting to be held every third (3rd) Friday of the month at 2:00pm at a place designated and agreed upon by the majority of the members of the council.
A special meeting of the council may be called for as the need arises.
Quorum - The meeting should have a quorum of 30% + One (1)
Five (5) committees are hereby created namely:
a. Monitoring and Evaluation Committee
b. Planning and Policy Study Committee
c. Institutional Development Committee
d. Project Development and Assistance Committee
e. Ways and Means Committee
f. Electoral Board
Amendments to any Sections of this Agreement maybe adopted by a majority vote of the members of the Council present during the meeting called for the purpose.
For: COOPERATIVE DEVELOPMENT AUTHORITY (CDA-MEO)
For: COMMITTEE ON LIVELIHOOD AND COOPERATIVES
For: COOPERATIVE DEVELOPMENT OFFICE
For: OFFICE OF THE MAYOR
For: DEPARTMENT OF TRADE & INDUSTRY
For: COOPERATIVE UNION OF MANDALUYONG CITY (CUMC)
For: LAND BANK OF THE PHILIPPINES
|
For: MULTI-PURPOSE (INSTITUTIONAL) ANDRES BURAGARTU Kawani MPC |
ONE for Health MPC |
MA. MINERVA PARPOVEDA Primary MPC |
|
For: MULTI-PURPOSE (INSTITUTIONAL) ANDRES BURAGARTU Kawani MPC |
ISAGANI ATIENZAHighway Hills MPC |
FLOR DEDACESan Roque Parish MPC |
|
For: CREDIT COOPERATIVE |
|
|
(INSTITUTIONAL) GLICERIA DAYAPANSEC Credit Union |
(COMMUNITY BASED) ELIZABETH REYESSan Felipe Neri Savings & Credit Cooperative |
For: PRODUCERS COOPERATIVE
For: WORKERS SERVICE COOPERATIVE
|
For: TRANSPORT COOPERATIVE ANDRES BURAGA |
DAVID P. DEL ROSARIO |