City amends professional, occupation tax
City officials recently amended Section 8, paragraphs b and c, of Tax Ordinance 2000-001 that prescribed a set of rules and regulations governing the administration, appraisal, assessment, levy and collection of real property taxes, business taxes, permit fees, building and lot rentals in the city and such other fees and charges pursuant to the pertinent provisions of Republic Act (RA) 7160, otherwise known as the Local Government Code of the Philippines.
Under Ordinance No. 86, series of 2023, local legislators stated that there shall be levied on all persons engaged in the exercise of or practice of their profession within the city, an occupation tax for the said purpose.
The ordinance stated that P300 shall be levied on architects, certified public accountants, chemists, custom brokers, dentists/dental practitioners, engineers: agricultural engineers, chemical engineers, civil engineers, electrical engineers, electronics and communication engineers, geodetic engineers, industrial engineers, marine engineers, mechanical and plant engineers, metallurgical engineers, , mining engineers and motor engineers; food or sugar technologists; foreign exchange money changers; lawyers; medical practitioners/doctors; naval architects; optometrists; opticians and ophthalmologists; pharmacists; professional appraisers or connoisseurs of tobacco or foreign products; professional consultants; real estate brokers; stock brokers and veterinarians.
Further, P200 shall be levied from associate and assistant electrical engineers; certified morticians; chiropodists; couturiers; embalmers; foresters; geologists; land/mine surveyors; medical technologists; midwives; nurses; nutritionists; other players of professional games supervised by the Games and Amusement Board (GAB); professional actors and actresses; professional golfers, chess players; registered electricians; registered master plumbers; registered radio and television technicians; social workers; statisticians; tattoos and therapists, provided that, persons with disabilities who are therapists shall pay less 70 percent of their payment of working permit.
Television, movie, stage production designers; TV and stage models; TV and stage performers and x-ray technicians shall also be levied P200 as professional and occupation tax.
P100 shall be levied on actuaries, assayers, chief of restaurants/hotels, food managers of nightclubs unless he or she paid the tax of hostesses among others, hostess, hospitality girls, and models of nightclubs, bars and the like; insurance agents, adjusters and sub-agents; massage attendants, provided that persons with disabilities who are massage attendants shall pay less 70 percent of their payment of working permits; professional animal trainers; professional athletic coaches, assistant coaches and trainers; professional boxers, tennis players, bowlers and players of professional games; radio and television newscasters, announcers, stage directors, production engineers; registered tourist guides and sales supervisors/managers.
The ordinance will be implemented by the local government on November 17, 2023 after the required publication. – Dexter A. See
