REQUIREMENTS:

Bring complete documents to avoid any delay in transactions. Documents include:

• Accomplished Sales Declaration and Evaluation Form
• Mayor’s/Business Permit (previous year)
• Tax Bill and Official Receipt of Business Tax Payment (previous year)
• Current Breakdown of Sales (if there are two or more lines of businesses/two or more branches)
• Current Value Added Tax Returns/Percentage Tax Returns or ITR whichever is applicable.
• Annual Income Tax Returns (ITR) with a complete set of Audited Financial statements with proof of payment.

STEPS:

1. Secure the Sales Declaration and Evaluation Form from the City Hall Main Building Lobby or Download it here.
2. Fill up the Sales Declaration and Evaluation Form and present it to the Requirements Verification Desk, also at the City Hall Main Building Lobby.
3. Secure approval/signature of the Business Tax Bill from the Office of the City Treasury located at the second floor.
4. Payment: There are two ways to pay:
   1. City Hall Payment at the G/F Payment Lounge or any Payment Center (for Gross Sales PHP 500,000 and below).
   2. Bank Over-the-Counter Payments or Bank Transfer Payments
      • Pay To:
        • Account Name: QCG Settlement Mother Account
        • Account Number: 1722-1023-00
        • Bank: Land Bank of the Philippines
        • Bank Address: LBP Quezon City Hall
      • Preferred Banks:
        • Land Bank Deposit
        • Land Bank Online Transfer
        • Union Bank Personnet
        • Citibank Payall
        • Robinsons Bank Personet
        • Development Bank of the Philippines
        • COINS.PH
        • Rizal Commercial Banking Corporation (RCBC)
        • CIMB Bank
        • United Coconut Planters Bank (UCPB)
        • Sterling Bank of Asia
        • Metrobank Personal
        • East West Bank
        • PSBank
        • PBOI Bizlink Peronet
        • Philippine National Bank

The process of closing or what is commonly known as retiring a business is accomplished through both the local and national government. The retiring of a business at the BIR, SEC, and DTI levels must be done through the respective units. Retiring of a business at the Barangay and LGU levels can be facilitated through this website. 

REQUIREMENTS:

• Formal letter of intent to close business addressed to the City Treasurer’s Office copy furnished the Business Permits and Licensing Department
• Original copies of Tax Bill and Official Receipts worth 3 years
• Original copy of Latest Business Permit
  • If Single Proprietorship, original Affidavit of Closure with the exact date of closure.
  • If Partnership, original partnership dissolution with exact effectivity date of closure signed by all partners.
  • If Corporation, original Secretary’s Certificate or Board Resolution on closure or transfer of the business with the exact date of closure.
• Valid ID (present original and submit photocopy)
  • If a Single Proprietorship, the valid ID of the owner
  • If a Partnership, valid IDs of all partners
  • If Corporation, a valid ID of the President
• Barangay Certificate with exact effectivity date of closure. The Barangay Clearance and Certificate of Closure can be requested from the Barangay by submitting a Letter of Request for Retirement (possibly clickable leading to a sample template of the letter).
• BIR Certificate of Registration (present original and submit photocopy)
• Certified Breakdown of Sales, if there are two (2) or more lines of businesses/branches and if AFS is consolidated
• Proof of business tax payment / tax bill / permit issued by the other LGU where other operations are situated (present original and submit photocopy)
• Latest ITR with AFS on or before closure from the last payment of business operation (present original and submit photocopy)
• VAT Returns or Percentage Tax Returns (present original and submit photocopy)
• Book of Accounts (to be presented upon evaluation/ actual inspection and examination)

Estimated processing time: 3 to 7 days.

NOTE: If you have not completed the process of business closure or retirement, this means the business is still operational. And if your business is still in operation, and does not comply with the requirements, you will be penalized accordingly.

Community Tax Certificate or Cedula is issued to a person or corporation upon payment of the Community tax. A community tax is paid in place of residence of the individual or in the place where the principal office of the juridical entity is located.

SINGLE

REQUIREMENTS:

• Accomplished Community Tax Declaration Form (CTDF) (from City Treasurer’s Office)
• Government-issued valid ID
• Proof of Income
• Payslip
• BIR form 2316
• For representative:
  • ID of the representative
  • Authorization Letter with a photocopy of a government-issued valid ID of the person being represented

STEPS:

1. The taxpayer should accomplish the CTDF.
2. Proceed to the counter intended for encoding of information.
3. Pay the required amount (depending on the income of the taxpayer) and receive the computerized CTC.

NEW BUSINESS

REQUIREMENTS:

• Accomplished Community Tax Declaration Form (CTDF) (from City Treasurer’s Office) 
• Government-issued valid ID
• Single proprietor certificate of registration
• For representative:
  • The ID of the representative
  • Authorization Letter with a photocopy of the government-issued valid ID of the person being represented

STEPS:

1. The taxpayer should accomplish the CTDF.
2. Proceed to the counter intended for encoding of information.
3. Pay the required amount (depending on the income of the taxpayer) and receive the computerized CTC.

RENEWAL OF BUSINESS

REQUIREMENTS:

• Accomplished Community Tax Declaration Form (CTDF) (from City Treasurer’s Office) 
• Government-issued valid ID
• Proof of Income (Approved business tax declaration by an evaluator from City Treasurer’s Office)
• For representative:
  • ID of the representative
  • Authorization Letter with a photocopy of the government-issued valid ID of the person being represented

STEPS:

1. The taxpayer should accomplish the CTDF.
2. Present the approved business tax declaration by an evaluator.
3. Proceed to the counter intended for encoding information.
4. Pay the required amount (depending on the income of the taxpayer) and receive the computerized CTC.

CLAIMING OF PAID CTC- SINGLE PROPRIETOR

REQUIREMENTS:

• Accomplished Community Tax Declaration Form (CTDF) (from City Treasurer’s Office) 
• Government-issued valid ID
• The original tax bill and official receipt (Duplicate or pink copy of official receipts)
• For representative:
  • ID of the representative
  • Authorization Letter with a photocopy of the government-issued valid ID of the person being represented

STEPS:

1. The taxpayer should present original tax bill and duplicate or pink copy of official receipts.
2. The CTO personnel will search the Mayor’s Permit number through the system and print CTC based on the presented documents.
3. The taxpayer will receive the computerized community tax certificate.

Community Tax Certificate or Cedula is issued to a person or corporation upon payment of the Community tax. A community tax is paid in place of residence of the individual or in the place where the principal office of the juridical entity is located.

NEW BUSINESS

REQUIREMENTS:

• Accomplished Community Tax Declaration Form (CTDF) (from City Treasurer’s Office) 
• Government-issued valid ID
• Certificate of Registration
• For representative:
  • The ID of the representative
  • Authorization Letter with a photocopy of the government-issued valid ID of the person being represented

STEPS:

1. The taxpayer should accomplish the CTDF.
2. Proceed to the counter intended for encoding of information.
3. Pay the required amount (depending on the income of the taxpayer) and receive the computerized CTC.

BUSINESS RENEWAL

REQUIREMENTS:

• Accomplished Community Tax Declaration Form (CTDF) (from City Treasurer’s Office) 
• Government-issued valid ID
• Proof of Income (Approved business tax declaration by an evaluator from City Treasurer’s Office)
• For representative:
  • ID of the representative
  • Authorization Letter with a photocopy of a government-issued valid ID of the person being represented

STEPS:

1. The taxpayer should accomplish the CTDF.
2. Present the approved business tax declaration by an evaluator.
3. Proceed to the counter intended for encoding of information.
4. Pay the required amount (depends on the income of the taxpayer) and receive the computerized CTC.

CLAIMING OF PAID CTC- SINGLE PROPRIETOR

REQUIREMENTS:

• The original tax bill and official receipt (Duplicate or pink copy of official receipts)
• Accomplished Community Tax Declaration Form (CTDF) (from City Treasurer’s Office) 
• Government-issued valid ID
• For representative:
  • ID of the representative
  • Authorization Letter with a photocopy of a government-issued valid ID of the person being represented

 STEPS:

1. The taxpayer should present the original tax bill and a duplicate or pink copy of official receipts.
2. The CTO personnel will search the Mayor’s Permit number through the system and print CTC based on the presented documents.
3. The taxpayer will receive the computerized community tax certificate.

THE NEW NORMAL: UNIFIED PERMIT APPLICATION PROCESS

STEPS:

1. Settle your 2020 business tax dues with the City Treasurer’s Office. Kindly check the process here: PAYING YOUR DUES AND TAXES
2. Register or log in to QC E-Services and choose Business One Stop Shop to submit a copy of the latest business tax OR and previous Mayor’s Permit online or by appointment.
3. Wait for notification via email to claim your renewed permit or have it delivered via courier of your choice.

REQUIREMENTS:

1. Application form (download and fill up)
2. Updated Tax Declaration
3. Updated Official receipt of Real Property Tax
4. S.P.A or Authorization letter, Secretary Certificate (Corporation or Company) if not declared as Real Property owner
   • If a real property owner:
     • 4.1 If Owner, 1 government-issued ID
     • 4.2 If Property has been bought but the Tax Declaration is still under the previous owner, submit a copy of the Deed of Sale and 1 government-issued ID of the buyer
     • 4.3 If the owner is deceased, Extrajudicial Settlement and 1 government-issued ID of requesting party

STEPS:

1. Fill out the online application form attached with complete requirements and send it to this
   • email address: realestate.cto@quezoncity.gov.ph
2. Review tax payments
   • If short/adjustment taxes are found, we will notify you immediately
   • If there are no back taxes, proceed to the next step
3. Send order of payment
   • Once the payment is made it will reflect on the following day
4. Printing of Tax Clearance
5. Signature of designated Officer
6. Send the claim stub with the confirmation email

CLAIMING

Print the confirmation email and claim stub then submit it to the 2nd Floor Treasury Building, Real Estate Division, Tax Clearance Section together with (1) a photocopy of any government-issued ID of the applicant and the authorized person to pick up

RELEASING

Three (3) working days after payment acknowledgment email from the miscellaneous section

NOTE: For Ten (10) or more tax clearances you may apply directly at the Office

REQUIREMENTS:

• Unified Application Form
• Updated Tax Declaration (1 photocopy)
• Updated official receipt of Real Property Tax (1 photocopy)
• S.P.A /Authorization letter, secretary certificate (corporation/company) if not declared as a Real property owner (1 photocopy)
  • If owner, 1 government-issued ID (1 PHOTOCOPY)
  • If the property has been bought but the Tax Declaration is still under the previous owner, submit a copy of the Deed of Sale and one government-issued ID of the buyer (1 photocopy each)
  • If the owner is deceased, Extrajudicial Settlement and one government-issued ID of requesting party (1 photocopy)
• The previous copy of Tax Clearance acquired (if available) 1 photocopy/duplicate copy)

STEPS:

1. Submit accomplished Unified Application Form and other documentary requirements at the 2nd floor Treasury Building, Real Estate Division, Tax Clearance Section
2. Payment-Tax Clearance fee (PHP 50 per Tax Clearance for each tax declaration)
3. Claim stub with a follow-up date
4. Review tax payments
   • If short/adjustment taxes are found, notification will be sent via SMS contact no stated in the application form
5. Printing of Tax Clearance
6. Signature of the designated officer

Claiming

Present claim stub to releasing officer

Releasing

With previous Tax Clearance (1 day)

New Application or no attached previous clearance  (3 working days)

Ten (10) or more Tax Clearance  (5 working days)