Mayor’s Permit in Dental Practice

Licensed dentists and members of good standing Philippine Dental Association, are exempted from payment of Mayor’s Permit because the practice of Dentistry is an exercise of a profession and not a business concern.

(based on Certification issued by Clodualdo C. De Jesus, De Jesus and Associates Law Office on March 10, 2008 in Pasig City)

This is pursuant to the prevailing ruling of then Finance Secretary Edgardo D. Espiritu on December 16, 1999 Annex A, which states:

However, a person engaged in the practice of a profession requiring government examination such as a dentist, is, by express provision of the Local Government Code, exempt from this requirement. The code instead provides for a professional tax on professionals belonging to this class. Such professional who has paid the corresponding professional tax to the province where he practices his profession shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, licenses, or fee, including the Mayor’s Permit or license fee, for the practice of such profession.

In a discussion in PDA forum, Dr. Joel C. Edroso, added, according to page 226 of the Local Government Code of 1991, annotated, 1st Edition:

Payment of the professional tax (PTR) herein will preclude imposition of any other tax or fee by any other local government unit for the exercise of one’s profession.

SEC. 139. Professional Tax. – (b) Every person legally authorized to practice his profession shall pay the professional tax to the province where he practices his profession or where he maintains his principal office in case he practices his profession in several places: Provided, however, That such person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession.

also, section 147 of RA 7160:

Section 147. Fees and Charges. – The municipality may impose and collect such reasonable fees and charges on business and occupation and, except as reserved to the province in Section 139 of this Code, on the practice of any profession or calling, commensurate with the cost of regulation, inspection and licensing before any person may engage in such business or occupation, or practice such profession or calling.

also sec 3, par (e) of RA 3019

Section 3. Corrupt practices of public officers. In addition to acts or omissions of public officers already penalized by existing law, the following shall constitute corrupt practices of any public officer and are hereby declared to be unlawful:

(e) Causing any undue injury to any party, including the Government, or giving any private party any unwarranted benefits, advantage or preference in the discharge of his official administrative or judicial functions through manifest partiality, evident bad faith or gross inexcusable negligence. This provision shall apply to officers and employees of offices or government corporations charged with the grant of licenses or permits or other concessions.

19 thoughts on “Mayor’s Permit in Dental Practice

  1. Good morning

    i read about concerning the mayors permit, the Q.C. Hall and BIR Q.C. Branch advice me to get one for my clinic and i pay for it and it costs P 3,085.00. BIR Q.C. branch wont give me my certificate of registration until i present any form of mayors permit. the Q. C. hall wont give me a clearance for non mayors permit, instead they charged me for the busness permit. Y is the Q.C. Hall and BIR Q.C. Branch dont know the ordinance for the practice of profession? Is it possible to get back what i paid for?

    Thank you

    Dr. Joanne Umali

  2. I went to our municipality here in valenzuela yesterday to inquire regarding PTR. The staff told me that I should pay it with penalty. I explained to her that my clinic was recently opened only last month, June 2010, and I am just starting to practice my profession because after I passed the board exam in 1997, my work was different. I worked in lending office which was not connected in my field. Also, I worked as ofw in saudi arabia on 2002. 2 yrs in Hafar Albatin and 5 years in Madinah, both in Saudi. I resigned and came home only last April 28, 2010. But the staff told me that every professional should pay the PTR from the year he passed the board exam and got her license even he/she is not yet practicing his profession. So she calculated how much I will pay and bargain that she will just count my penalty from 2001 instead 1997. Could you please give me your opinion regarding this matter? I really need your help. Thank you.

    Sincerely yours,

    Dr. Dulce G. Ermita

  3. Subukan kong sagutin. Pero dapat kumunsulta ka sa lawyer.
    ———————
    Professional Tax. – (a) The province may levy an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at such amount and reasonable classification as the sangguniang panlalawigan may determine but shall in no case exceed Three hundred pesos (P=300.00).

    ———————-
    Before 2010, hindi ka pa “engaged in the exercise or practice of your profession” kaya hindi mo dapat bayaran yung nakaraan.
    ———————–

    (b) Every person legally authorized to practice his profession shall pay the professional tax to the province where he practices his profession or where he maintains his principal office in case he practices his profession in several places: Provided, however, That such person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession.

    ———————-
    Hindi ka din sakop nito kasi wala pa yung dental clinic mo at hindi ka nagwork as dentist before 2010
    ———————

    (c) Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter.

    ——————–
    Hindi mo pa rin dapat bayaran yung nakaraan dahil hindi ka naman employed as dentist before 2010. Isa pa, bakit ka magbabayad ng tax sa kanila ni hindi ka pa kumita.

  4. i have a teacher in juris,he is also a dentist,he is right person to consult regarding such matters you can contact me at my email add doctor_jaypee24[at]yahoo[dot]com

  5. hello! I have a copy of the DOH memo banning the use of all mercury-related devices in all health facilities. Maybe you can link to my blogspot aguiluzlissa for all dentists to know especially those still using amalgam

  6. I recently renewed my mayor’s permit with the QC govt. and spoke with the city treasurer with this issue, they were very contradictory because:
    1) the reason they collect business taxes from us is that we “sell” prosthetics, orthodontic appliances which I contradicted and told him that we do not sell it but it is part of the services we render,
    2) I hope that this issue be addressed by the PDA bec. I have a brother who mpractices Dentistry in Laoag City and they are not required to pay mayor’s Permit/taxes
    3) we are categorized in QC as contractors and I strongly object to this category, We are Professionals!!! not contractors!!!

  7. WHEN WE ARE TO FILE ACCREDITATION FOR PHILHEALTH, THE BIR REQUIRES US TO PAY THE PROFESSIONAL FEE EVEN IF WE ARE A GOVERNMENT DENTIST AND WE ARE ALSO ASK TO PAY THE PTR. WE DONT HAVE ANY PRIVATE CLINIC AS EXPLAINED BUT STILL THEY INSIST TO COLLECT THE SAID PAYMENTS..ARE WE REALLY LIABLE TO PAY THAT PROFESSIONAL FEES AND PTR EVEN IF WE ARE GOVERNMENT DENTISTS?..

  8. Hi everyone ,I’m a licensed dentist before pero I’m planning going back to the Philippines to continue my practice but I’m currently a u.s permanent resident nag move ako sa California last 2008, can i still practice my profession kahit na green card holder ako? Marami pong salamat mga dok !

  9. Are medical practioner included in this Local Government Code, are we likewise exempted in securing business permit in practicing our profession? Please comment.

    Thank you.

  10. I am planning to put up a dental clinic in Quezon City; However, I am confused as to whether I have to get a business permit or not, due to contradicting posts in the websites I have found. Can you please give me a list of all the permits I will need? (the space is leased, and is already existing, FYI). Thanks!

  11. For more informtion about the exemption Mayor’s Permit, please contact Dr. Florita Enriquez, the author of the clarification of the exemption of the Mayor’s permit : info@dentistree.com. To secure an exemption letter call Dentistree: 9264526. We can fax a copy to your clinic.

  12. we doctors of medicine categorically belong to professionals rendering medical service……our town specifically informed us that only dentists and opticians/optometrists are exempted and not pediatricians????…….

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