The government has harmonized the taxes and other fees that self-employed professionals such as doctors, accountants and lawyers pay to local government units to cut red tape.
In particular, it exempted self-employed professionals from payment of business permit fees for clinics and offices. “LGUs, however, may impose a local business tax on professionals if they are verified to be engaged in selling, trading or distributing goods of whatever kind or involved in trade and other business activities that do not constitute the practice of their professions. In this case, the LGU can impose a business permit fee during the registration and renewal of the operation of the office or clinic of the concerned professional,” it added, citing LFC 1-2019.
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