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Cebu City's BPLO processes a business permit in three steps: evaluation and assessment, payment of taxes and fees, then verification and release. Under the city's Revised Omnibus Tax Ordinance, renewal is filed on or before 20 January each year. The council has extended that lately: to the end of January in 2025, and to 30 January in 2026, after which a 25% surcharge plus 2% monthly interest applied.[1,2,3]
Cebu City renewal deadlines by year
| Year | Deadline | What happened |
|---|---|---|
| Standing rule | 20 January | Revised Omnibus Tax Ordinance: renewal filed on or before 20 January, whatever the permit's issue date. |
| 2025 | End of January | City Council approved an extension of the renewal deadline. |
| 2026 | 30 January | Renewals ran from 5 January under a 6 January Sangguniang Panlungsod resolution. After 30 January: 25% surcharge plus 2% monthly interest. |
The three steps at the Cebu City BPLO
The city page sets out the process and the papers for each step. It is dated March 2017, so expect some changes at the counter.[1]
- Evaluation and assessmentSubmit the filled-out application form, your DTI certificate (or SEC articles with secretary's certificate) for a new business, the original barangay clearance with its official receipt, and your lease if renting or real property tax clearance if you own the place. Renewals add financial documents and the old permit.
- PaymentPay the assessed taxes and fees. New businesses then wait for the Joint Inspection Team.
- Verification and releaseShow the community tax certificates of the business and employees, sanitary permit, Fire Safety Inspection Certificate, occupational permit, CCENRO certificate and, for new businesses, the Joint Inspection Report.
Notarization is no longer needed for temporary permits
The city's business permit page, dated March 2017, says new applications must be notarized and the forms filled out in three copies.[1]
In January 2026 Cebu City removed the notarization requirement for the release of temporary business permits, citing Executive Order No. 048, series of 2026.[4]
If a counter still asks for a notarized form, mention the executive order and ask the BPLO to confirm.
Paying annually or by quarter
Cebu City lets you choose: pay all business taxes by 20 January, or pay quarterly by the 20th of January, April, July and October. That follows the Local Government Code, which also lets the council extend the payment period.[1,5]
Renewal and payment can be done through the city's online portal on cebucity.gov.ph. In 2025 the city also ran satellite offices at SM Seaside City for the south and Robinsons Galleria for the north.[2]
The surcharge in 2026 was 25% plus 2% interest a month on the unpaid amount, so paying a quarter late costs more than splitting into quarters on time. Fees themselves are assessed by the city.[3]
Cebu City permit checklist
- Get your barangay clearance with its official receipt before Step 1.
- Bring your lease, or the real property tax clearance if you own the space.
- Book your sanitary permit and fire inspection early; they are needed at release.
- Get community tax certificates for the business and each employee.
- Decide if you will pay annually or quarterly.
- Watch for the council's January resolution before you count on an extension.
Questions people ask
- When is the Cebu City business permit renewal deadline?
- The city's tax ordinance says renewal is filed on or before 20 January each year. In 2026 the council extended it to 30 January.
- What is the penalty for late renewal in Cebu City?
- For 2026, failure to pay by 30 January meant a 25% surcharge plus 2% monthly interest on the unpaid amount.
- Do I still need to notarize my application in Cebu City?
- Not for the release of temporary business permits. The city removed that requirement in January 2026 under Executive Order No. 048.
- Can I pay Cebu City business tax quarterly?
- Yes. Business taxes may be paid annually by 20 January or quarterly by the 20th of January, April, July and October.
Sources
Checked 14 November 2026. We link the agency's own page for every requirement. Rules change; confirm with the office before you pay.
- APPLY FOR NEW/RENEWAL OF BUSINESS PERMIT | City Of Cebu · City Government of Cebu · 14 March 2017
- City extends biz permit, license renewal | The Freeman · The Freeman (Philstar) · 17 January 2025
- Cebu tri-cities extend biz permit deadline · SunStar Cebu · 20 January 2026
- Notarization nixed as Cebu City streamlines business permit application · MyTV Cebu · 24 January 2026
- Republic Act No. 7160 (Local Government Code of 1991) · Congress of the Philippines (via Lawphil) · 10 October 1991