DILG exempts medical and dental clinics’ from mayor’s and business permit requirement

According to an article published by www.dilg.gov.ph , the Department of Interior and Local Government has advised local government units to exempt medical and dental clinics from the mayor’s and business permit, provided that concerned medical professionals pay the corresponding professional tax to the province or city where he/she practices his/her profession.

Medical and dental clinics are now exempted from the mayor’s and business permit. Image from Inquirer.net

In a memorandum circular, DILG Secretary Ismael Sueno said that clinics with shops for the purpose of generating income and which have been selling products should secure mayor’s or business permits. Such products include medicines, in the case of medical clinics; eye glasses in the case of optometric clinics; toothpaste, toothbrush or other products in the case of dental clinics.

In the same manner, an opinion from the Bureau of Local Government Finance (BLGF) states that “Medical clinics, as a direct consequence of the practice of such professions, cannot be imposed with a graduated tax on the premise that it is a business establishment offering to render professional service.”

Sueno also directed all Provincial Governors, City and Municipal Mayors, the DILG Regional Director, and ARMM Regional Director to cause the widest dissemination of the said memorandum circular to all LGUs within their respective jurisdictions. He also stated that non-compliance of the said memo circular shall be dealt with in accordance with pertinent laws, rules, and regulations.

 

Sources: Inquirer.net, Philippine Information Agency, www.dilg.gov.ph