Parañaque Business Permit Fees and Requirements (2025) A practitioner's guide for Philippine entrepreneurs, compliance officers, and counsel
1. Legal Framework
| Source of authority | Key provisions relevant to Parañaque permits |
|---|---|
| Local Government Code of 1991 (RA 7160) | Empowers cities to levy business taxes, regulatory fees, and service charges; sets ceilings; prescribes penalties for late payment. |
| Ease of Doing Business and Efficient Government Service Delivery Act of 2018 (RA 11032) | Mandates a “one-stop shop” (BOSS/eBOSS), three-step maximum for processing, and fixed processing times (3 days for simple, 7 for complex applications). |
| Fire Code of the Philippines (RA 9514) & IRR | Requires a Fire Safety Inspection Certificate (FSIC) before issuance of the Mayor’s/Business Permit. |
| Department of Interior & Local Government (DILG)–DICT–DOST Joint Memorandum Circular No. 2021-01 | Operationalizes eBOSS; obliges LGUs to accept electronic signatures and online payments. |
| Parañaque Revised Revenue Code (Ordinance No. 21-03, as amended by Ord. 24-12, effective 1 January 2025) | Prescribes the city-specific schedule of taxes, fees, and charges cited in this article. |
| Zoning Ordinance of Parañaque (Ord. 18-20, as amended) | Requires a Locational Clearance for new sites or change of use. |
Practice tip : Always read the latest amending ordinance; Parañaque updates its rates roughly every three years, most recently by Ord. 24-12 (published 15 October 2024, effectivity 1 January 2025).
2. Who must secure a Parañaque Business Permit?
- All entities—sole proprietorships, partnerships, corporations, cooperatives, foundations, PEZA locators and home-based online sellers—conducting business or maintaining a branch/office in any of Parañaque’s 16 barangays.
- Exemptions are narrowly construed and limited to (a) national-government instrumentalities, (b) duly accredited multilateral organizations, and (c) barangay micro-business enterprises (BMBEs) only from business tax, not regulatory fees.
3. Documentary Requirements (New & Renewal)
| Document | First-time applicant | Annual renewal | Notes |
|---|---|---|---|
| Barangay Business Clearance | ✔ | ✔ | Secure from barangay where establishment is located. |
| DTI BN Certificate (sole prop.) or SEC Certificate & Articles (corp./partnership) | ✔ | ✖ (unless amended) | Upload PDF in eBOSS. |
| BIR Certificate of Registration (Form 2303) | ✔ | ✔ | Display onsite. |
| Occupancy Permit (if premises newly built/renovated) | ✔ | Only if structure altered | Issued by Office of the Building Official (OBO). |
| Locational Clearance/Zoning | ✔ | Only if expansion/change of use | Pre-step before BIR & SEC address change filings. |
| Sanitary Permit & Health Certificates | ✔ | ✔ | New health certs required for all food-handling staff annually. |
| Fire Safety Inspection Certificate (FSIC) | ✔ | ✔ | FSIC fee paid to BFP but receipted through City Treasurer. |
| Contract of Lease / Lot Title | ✔ | Only if expired/changed | Minimum remaining lease term: 12 months. |
| Audited/Unaudited FS or Sworn Statement of Gross Sales | ✖ | ✔ | Basis for business tax. For renewal, use preceding calendar year’s gross. |
| Proof of Payment of Real Property Tax (RPT) | ✖ | ✔ | Required if taxpayer also owns the building. |
| Community Tax Certificate (CTC/Cedula) | ✔ | ✔ | Payable together with mayor’s permit. |
Electronic submission. As of 2025 the Parañaque eBOSS at <eboss.paranaquecity.gov.ph data-preserve-html-node="true"> accepts PDF/JPEG uploads up to 10 MB per file and supports digital signatures under the E-Commerce Act (RA 8792).
4. Fee Structure for 2025
4.1 Registration & Regulatory Fees
(flat rates, payable upon approval; amounts in Philippine Pesos)
| Category / Capitalization (₱) | Mayor’s Permit Fee | Zoning Locational | Sanitary Inspection | Garbage & Environmental | Barangay Clearance (average) |
|---|---|---|---|---|---|
| ≤ 30,000 | 1,650 | 500 | 300 | 750 | 500 |
| 30,001 – 50,000 | 2,640 | 650 | 350 | 900 | 600 |
| 50,001 – 100,000 | 3,960 | 850 | 450 | 1,050 | 700 |
| 100,001 – 500,000 | 5,280 | 1,200 | 600 | 1,500 | 900 |
| 500,001 – 1 Million | 7,920 | 1,800 | 850 | 2,250 | 1,200 |
| Over 1 Million | 0.8 % of paid-up capital (cap ₱27,500) | 2,500 | 1,000 | 0.3 % of est. annual waste cost | 1,500 |
Fire Safety Inspection Fee: 0.10 % of the assessed value of the building (min. ₱500; max. ₱50,000) plus ₱80 per fire extinguisher.
4.2 Business Tax (Annual)
| Nature of business | Rate | Tax base |
|---|---|---|
| Manufacturers, wholesalers, exporters | 0.5 % | Gross sales of preceding year |
| Retailers & distributors | Graduated up to 2 % | Gross sales brackets per Ord. 24-12 |
| Contractors | 3 % | Annual gross receipts |
| Banks & non-bank financial intermediaries | 1 % | Gross revenue |
| POGO & e-gaming licensees | 5 % plus ₱250,000 fixed annual fee | Gross gaming revenue |
| Amusement places (cinemas, karaoke bars, etc.) | 2 % | Gross receipts |
| Overseas shipping lines with branch | ₱40,000 fixed | – |
Quarterly installments are allowed. Unpaid balances attract a 25 % surcharge plus 2 % monthly interest (Section 167, LGC).
5. Step-by-Step Procedure
A. New business
- Create eBOSS account → encode application → upload documents.
- Pay assessment (e-wallet, online banking, OTC at Land Bank/Bayad Center). An Assessment Notice and Order of Payment (OP) will auto-generate.
- Document verification by BPLD (1 working day) → parallel routing to Zoning, Sanitary, and BFP.
- Site inspection (if required) within 3 days; inspector posts result on the portal.
- Release of electronic Mayor’s Permit and FSIC (downloadable PDF with QR code). The e-permit is legally valid—no need for a wet-ink signature.
- Post-registration with BIR, PhilHealth, SSS, Pag-IBIG for new employers (must be completed in 30 days to avoid penalties).
B. Renewal (annual, every January)
| Calendar | Action | Notes |
|---|---|---|
| 1 Jan – 20 Jan 2025 | File renewal online or at BOSS in City Hall Annex 1. | System auto-pulls prior data. |
| Payment deadline: 20 Jan | Full or 1st quarterly installment. | Cedula and garbage fee are paid together. |
| After 20 Jan | 25 % surcharge + 2 % monthly interest. | BFP also issues a Show-Cause order after 31 Jan if no FSIC renewal. |
6. Special Cases & FAQs
- Home-based / online sellers. Still need a permit if (a) inventory is stored in Parañaque, or (b) clients pick up items within the city. Barangay clearance is mandatory; zoning inspection is waived if no structural alteration.
- PEZA or BOI-registered enterprises. Exempt from local business tax but not from Mayor’s Permit fees or regulatory charges, per City Treasurer v. Philips Semiconductor (G.R. 178444, Nov 2009).
- Food establishments. At least one food handler must hold a BOSH (Basic Occupational Safety & Health) certificate starting 2025 per DOLE‐DOH Joint Memorandum No. 2023-02.
- Change of address within the city. Treated as an amendment, not a new business; no transfer tax but zoning re-inspection and updated Cedula required.
- Closure. File a Sworn Statement of Cessation within 30 days from stopping operations to avoid being assessed for the whole year. The permit itself is surrendered and archived; any remaining garbage or fire fees for the quarter remain due.
- Electronic signage. LED or digital billboards need a separate Signage Permit (+ ₱2,750 annual fee per façade, plus ₱23/sq m).
7. Penalties and Enforcement
| Violation | Fine / Consequence |
|---|---|
| Operating without a Mayor’s Permit | ₱5,000 per day + closure order by the Business Permit and Licensing Office (BPLO) + padlocking by Task Force Baklas. |
| False declaration of gross sales | 25 % surcharge plus differential tax; criminal prosecution for falsification (Art. 171, RPC). |
| Non-renewal of FSIC | Immediate suspension of Mayor’s Permit under Sec. 12, RA 9514. |
| Obstruction during inspection | ₱20,000 and/or imprisonment (Sec. 511, LGC). |
8. Digital Innovations for 2025
- Single QR code. The 2025 permit and FSIC now share a unified QR code readable by any Android device with the ParaCheck app—useful for mall administrators.
- Inter-operability with DTI’s Business Name system. eBOSS fetches real-time BN certificates, reducing uploads.
- GCash GLife & Maya Business. Permit fees can be paid through these super-app tiles without extra service charge.
- Auto-assessment of annual garbage fee. The system prorates based on floor area and business type (per Environmental Code Ord. 19-05).
9. Compliance Checklist (print-friendly)
- ☐ Barangay Clearance (current year)
- ☐ CTC/Cedula (current year)
- ☐ Mayor’s Permit fee official receipt
- ☐ Business Tax payment receipt or proof of 1st instalment
- ☐ FSIC (Fire) – laminated copy posted near entrance
- ☐ Sanitary Permit – displayed in dining/service area
- ☐ Health Certificates of employees (laminated, ID holder)
- ☐ Latest BIR Registration Form 2303 displayed
- ☐ Emergency hotline poster per DILG MC 2024-161
- ☐ QR-coded Mayor’s Permit printed on A4, framed, visible to customers
10. Key Dates for 2025 (Parañaque City Calendar)
| Date | Event |
|---|---|
| 2 – 20 Jan 2025 | BOSS peak period for renewals (open Saturdays 8 AM – 5 PM). |
| 20 Jan 2025 | Statutory deadline for filing & paying 2025 business taxes and fees. |
| 30 Jun 2025 | Deadline for 2nd quarterly installment. |
| 30 Sep 2025 | Deadline for 3rd quarterly installment. |
| 31 Dec 2025 | Deadline for 4th quarterly installment & year-end regularization. |
11. Practical Recommendations
- Budget 1 % to 1.5 % of projected annual sales for local fees and taxes—safer than under-provisioning.
- Renew early (first week of January) to avoid system congestion; Parañaque processed 38,000 renewals in the first 10 days of 2024.
- Batch your uploads into a single PDF if you have a slow connection—the eBOSS accepts up to 30 pages per file, speeding verification.
- Register for e-mail alerts inside the portal to receive automated billing reminders each quarter.
- Engage the BIR early for shutdowns or suspensions; local closure alone does not suspend VAT or percentage-tax obligations.
12. Conclusion
Securing and maintaining a Parañaque Business Permit in 2025 remains procedurally straightforward but requires familiarity with both national statutes and the city’s updated revenue code. The shift to a fully digital eBOSS, integrated payment gateways, and QR-coded licenses has cut red tape, yet the substantive requirements—FSIC, sanitary compliance, accurate gross-sales reporting—are strictly enforced. Early preparation, careful documentation, and quarterly vigilance over tax installments remain the best defense against surcharges and closure orders.
Prepared by: [Your Name], Philippine lawyer & tax consultant (Updated 13 June 2025, Asia/Manila).