Dentist cannot be legally subjected to the payment of Mayor’s Permit and other business fees because Dentistry is an exercise of a profession and not a business concern. This is the ruling of the Secretary of Finance promulgated on December 6, 1999 on the question “can a Municipal Mayor close a dental clinic for failure of the said clinic to secure and pay the Mayor’s Business Permit?”
The said ruling said: “a person engaged in the practice of a profession requiring government examination such as a dentist, is, by express provision of the Local Government Code, exempt from this requirement. The code instead provides for a professional tax on professionals belonging to this class. Such professional who has paid the corresponding professional tax to the province where he practices his profession shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee, including Mayor’s Permit or license fees for the practice of such profession.”
Therefore, to impose a graduated tax on a dental clinic on the premise that it is a “business establishment rendering or offering to render professional services would be in contravention of the Local Government Code.”
This question of requiring dental clinic to secure “Mayor’s Permit” was referred to the law office of De Jesus & Associates for legal assistance by Dr. Maria Louisa M. Alcedo, President of the Aklan Dental Society (2005-2006), Kalibo, Aklan after Kalibo Mayor Raymar A. Rebaldo demanded that “failure to pay the Mayor’s Business Permit will force them to close your clinics.” /MP mailto:madyaas_pen@yahoo.com
The said ruling said: “a person engaged in the practice of a profession requiring government examination such as a dentist, is, by express provision of the Local Government Code, exempt from this requirement. The code instead provides for a professional tax on professionals belonging to this class. Such professional who has paid the corresponding professional tax to the province where he practices his profession shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee, including Mayor’s Permit or license fees for the practice of such profession.”
Therefore, to impose a graduated tax on a dental clinic on the premise that it is a “business establishment rendering or offering to render professional services would be in contravention of the Local Government Code.”
This question of requiring dental clinic to secure “Mayor’s Permit” was referred to the law office of De Jesus & Associates for legal assistance by Dr. Maria Louisa M. Alcedo, President of the Aklan Dental Society (2005-2006), Kalibo, Aklan after Kalibo Mayor Raymar A. Rebaldo demanded that “failure to pay the Mayor’s Business Permit will force them to close your clinics.” /MP mailto:madyaas_pen@yahoo.com
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