Business permit renewal requirements, as 16 cities list them

Renewal requirements by city

The one paper nearly every city wants: last year's gross sales

Your renewal tax is based on what you sold last year, so cities want proof. Calamba accepts any one of audited financial statements, a notarized sales declaration, official receipts, POS reports or your ITR. Taytay takes BIR returns such as 2550Q or 2551Q if you are BIR-registered, or a sworn declaration if you are not.^[11,16]

Do not skip it. Dasmariñas says that if you cannot show proof of gross receipts, it applies a presumptive assessment 10% higher than last year's gross sales.^[8]

If you file BIR percentage tax quarterly, your four 2551Q returns for 2026 already add up your gross sales. Print them before January.

Permits and certificates with their own renewal

Barangay clearance. The city cannot issue your permit until you get a clearance from your barangay. The barangay must act within seven working days; if it does not, the city may issue the permit anyway. Under the Ease of Doing Business law, barangay clearances for business are applied for and paid at the city or municipality.^[1,2]

Fire safety inspection. The Fire Code says the BFP inspects each building at least once a year and every time the business permit is renewed. Lipa and Taytay both list a current FSIC.^[3,15,16]

Sanitary permit and health certificates. For food businesses, the sanitary permit is valid for one year and ends on 31 December. Food workers' health certificates are renewed at least every year. Imus lists health certificates for food, water station, salon and spa staff.^[4,12]

Cedula. Cebu City asks for the community tax certificate of the business and its employees at release. The community tax is due by the last day of February.^[6,1]

City extras that catch people out

Parañaque requires proof of CCTV installation compliance under City Ordinance No. 14-03. Iloilo City's online renewal asks for a photo of your CCTV monitor.^[9,19]

Taguig, Makati and Pasay list comprehensive general liability insurance. Mandaluyong wants last year's audited financial statements, ITR and VAT returns. Imus asks food businesses for pest and vermin control.^{[7,10,13,14,12]}

Angeles said that from January 2026, every new, renewal and retirement application goes through a check for compliance with laws, ordinances, rules and regulations. Expect questions about your compliance, not only your papers.^[21]

If someone else will file for you

Pasay asks a representative for an authorization letter signed by the owner plus the owner's government ID. Bring both, in the copies your city asks for.^[13]

Fewer notarized papers in some places: Cebu City removed the notarization requirement for releasing temporary business permits in January 2026. Makati and Mandaluyong still list a notarized application form.^[24,10,14]

Questions people ask

Do I need a new barangay clearance every year?

The city may not issue a permit without a barangay clearance. Validity is set by each barangay; ask yours whether last year's still counts. QC asks for it if you have already secured it.

What if I am not registered with BIR?

Taytay accepts a sworn declaration of gross sales or receipts if you are not BIR-registered. You should still register with BIR, since BIR requires you to register once, before you start business.

Is the requirement list the same in every city?

No. The examples on this page show how different they are. Joint Memorandum Circular 2021-01 standardized the documentary requirements for business registration, but each city still publishes its own list.

I registered my business only last year. What do I bring?

Cagayan de Oro says businesses newly registered the year before cannot get their billing online and must bring their latest permit with audited FS, a notarized sworn declaration of gross sales, or an ITR.