Business permit renewal checklist for January 2027

What to bring in January 2027

December 2026: four things to do before the rush

The gross sales figure is the one you cannot skip. Dasmariñas, for example, applies a presumptive assessment 10% higher than last year's gross sales if you have no proof. Taguig's 2026 list asked for a sworn declaration of the previous year's gross sales.^[13,9]

DTI lets you renew a business name up to 180 days before it expires, so December is not too early.^[6]

1. Total your 2026 gross salesAdd up January to December from your books, invoices or BIR returns. This figure is the base for your 2027 business tax.
2. Check your DTI expiry dateIf your business name expires in the first half of 2027, renew it now so your copy is current in January.
3. Set up your city's online accountRegister and verify on the portal before January. Account problems are hard to fix on deadline day.
4. Gather last year's papersYour 2026 mayor's permit, the treasurer's receipt, your lease and your FSIC.

January 2027: the order that works

The legal basis: a city may not issue a permit without a barangay clearance, and the Ease of Doing Business law has barangay clearances for business applied for and paid at the city or municipality. The Fire Code has the BFP inspect each time a business permit is renewed, and RA 11032 gives it three working days to present the FSIC on a renewal.^[1,2,3]

A food establishment's sanitary permit is valid for one year, ending on 31 December, and food workers' health certificates are renewed at least once a year. The community tax is due by the last day of February, but Taguig, for one, listed the current-year cedula among its 2026 renewal papers.^[4,1,9]

Since Joint Memorandum Circular 2021-01, one unified application form covers the business permit, FSIC, locational clearance, and sanitary and environmental permits.^[5]

1. 1. Barangay clearanceThe city cannot issue your permit without it. In many cities you apply for it at the city's one-stop shop.
2. 2. CedulaGet the 2027 community tax certificate. Some cities ask for it at renewal.
3. 3. Fire safety inspectionThe BFP inspects when you renew and presents the FSIC within three working days of application.
4. 4. Sanitary permit and health certificatesFood businesses: last year's sanitary permit ended on 31 December 2026.
5. 5. File the renewalUse your city's unified application form at the one-stop shop or online, with your gross sales declaration.
6. 6. Get your assessment and payPay the whole year or the first quarter by the deadline.
7. 7. Claim and display your permitPut it up next to your BIR Certificate of Registration.

Paying: all at once or by quarter

The Local Government Code lets local taxes be paid in quarterly installments, each due within the first 20 days of the quarter. Malabon lets you choose full-year or quarterly payment for your renewal tax, and Iloilo City offers annual, bi-annual or quarterly.^[1,10,11]

Paying quarterly lowers the January bill, but each quarter has its own deadline. Missing the April one brings the same surcharge risk as missing January. See late renewal.^[1]

What not to add to your checklist

A BIR "renewal". BIR stopped collecting the ₱500 annual registration fee on 22 January 2024, and you register with BIR only once. Your main BIR task in January is the percentage tax return for October to December 2026, due within 25 days after the quarter ends, if you file 2551Q.^[7,8]

Also skip any plan built on last year's extension. Parañaque, for one, ran its 2026 renewal from 5 to 20 January, staggered by the last digit of your BIN. Check your city's 2027 schedule on deadlines by city.^[12]

Questions people ask

When should I start my 2027 renewal?

In December 2026. Parañaque, for example, told business owners in December 2025 to prepare early for its January renewal. The law sets payment within the first 20 days of January.

Do I need a new FSIC every year?

The Fire Code has the BFP inspect each time you renew your business permit, and RA 11032 says the BFP presents the FSIC within three working days for a renewal.

What if my DTI certificate is still valid?

Bring a copy. DTI registration lasts five years, so you do not renew it every January.

Can I renew without paying the whole year?

The Local Government Code allows quarterly installments, and cities such as Malabon and Iloilo City offer them. Ask your treasurer.