The Mandaue city government has given business owners an additional six months to complete the processing of documents required for the issuance or renewal of their business permits.
The extension was given after the Mandaue City Council approved last Wednesday a resolution extending the deadline for the submission of requirements.
The city set up a “one-stop-shop” for the renewal of business permits at the City Sports Complex last January 2 to January 20.
Business owners were supposed to meet the deadline and comply with their clearances on March 20 to avoid being fined with a P5,000 administrative penalty. With the approved resolution, they have until July 20 to comply with their requirements.
City Treasurer Regal Oliva said he has no problem with the extension, but it will mean less time for record keeping of the office.
Regal said that under the law, business establishments should not be issued business permits if they fail to submit necessary clearances in order to protect the welfare of their workers.
But a memorandum coming from the Department of Interior and Local Government Unit (DILG) also ordered the LGUs to give business owners 60 days ti submit their clearances after receiving their permits.
Oliva, however, said that the approved City Council resolution supersedes the DILG order and the extension will be given.
Councilor Emmarie “Lolypop” Ouano-Dizon, who sponsored the resolution, said she sponsored the resolution after getting complaints from business permit applicants.
She said the business owners complained about the long queues in this agencies and the resulting delay in securing their SSS, PhilHealth and Pag-IBIG documents. / CORRESPONDENT NORMAN V. MENDOZA



On July 22, 2013, the BIR issued RMO 20-2013 requiring the revalidation of all tax exemption rulings issued to Non-Stock Non-Profit (NSNP) organizations that were issued prior to June 30, 2012. The validity of rulings issued prior to this cut-off date shall be valid only until December 31, 2013. New rulings to be issued shall be valid for a period of three (3) years from the date stated in the ruling unless sooner revoked or cancelled.

The RMC also prescribes new guidelines for application procedures and documentary requirements in the application of first time applicants as well as for revalidation rulings. Under the new rules, the application shall be filed and evaluated by the District Office (RDO) before it is forwarded to the Legal Service in the National Office for a second review and preparation of a Ruling for issuance by the Commissioner. Notably, the documentary requirements for pre-evaluation by the RDOs are stringent with emphasis that for religious, charitable, scientific, athletic or cultural NSNPs, it should be organized and operated EXCLUSIVELY for the purposes they are created.

For those affected by this RMO, we advise early filing of revalidation ruling considering the stringent procedure and the deadline set for the validity of the old ruling which is only until December 31, 2013. We advise first time applicants to do the same.

ACP_PDF 2_file_documentDownload RMO 20 2013.

The BIR issued Revenue Memorandum Circular (RMC) 44- 2013 extending the deadline for the validity of unused/unissued receipts and invoices from June 30, 2013 to August 30, 2013. However the deadline for the application for printing of new receipts remain to be on April 30, 2013. Any late filing of application for authority to print is subject to a penalty for late filing.

ACP_PDF 2_file_documentDownload RMC No.44-2013.

DATE : May 27, 2013

Please be informed that the Bureau of Internal Revenue (BIR) released a memorandum (RMO No. 12-2013) requiring all establishments/businesses to follow the new format for Official Receipts and Invoices.

In connection with this, businesses need to file a new Authority to Print (ATP). The deadline of the ATP and the surrender of unused official receipts and invoices is on June 30, 2013, otherwise you will pay a Php 25,000 penalty if you comply beyond the deadline.

At this time, businesses have to pay a Php 1,000 penalty to the BIR since the 60 days before deadline (which was last April 30) for the application for ATP has already lapsed.

We advise all concerned to pay the Php 1,000 penalty within this week (May 27-31,2013) since the BIR advised that they might increase the penalty starting next week.

Attached herewith is the full text of REVENUE MEMORANDUM ORDER NO. 12 – 2013.

We are also attaching the response of the BIR Commissioner to the petition of the Philippine Chamber of Commerce and Industry (PCCI) for an extension.

For your information and guidance.


ACP_PDF 2_file_documentDownload BIR RENVENUE MEMORANDUM No.12-2013.

Recent Post

President Corner

Good evening! First, allow me to extend my warmest and sincerest thanks to everyone who is with us tonight to... Read more →

News Letter
Facebook Iconfacebook like buttonYouTube IconSubscribe on YouTubeTwitter Icontwitter follow button