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Business Tax Exemption Eyed for Solo Professional Practitioners in Manila

REGULAR SESSION XII – 95

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Manila Third District Councilor Johanna Maureen “Apple” Nieto-Rodriguez introduced a draft ordinance that would exempt solo professional  practitioners in the city from paying business permit fees, as long as they had paid the appropriate professional tax and their office was not engaged in any other form of business activity.

Under the draft ordinance, solo practitioners are still required to secure business permits, but they do not have to pay any amount if they are not otherwise engaged in “selling, trading, or distributing any article of commerce, or any (other) business activity that does not constitute a practice of (their) profession”.

The Manila City Council passed the draft ordinance on first reading at its session on Tuesday, 21 November 2023, referring the same to the Ways and Means Committee.

This measure ends all doubts as to the taxability of businesses pursued independently of one’s profession, such as medical clinics selling prescription drugs and medical supplies to patients”, said Nieto-Rodriguez on the sidelines of the session.

Enterprises in Manila can obtain business permits through the city government’s Go! Manila portal, a system that allows certain transactions to be made online, such as payment of fees and taxes and the processing of applications for various certificates, permits, and licenses.

Photos courtesy of the Office of the Vice Mayor

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