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Doing Business

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Doing BusinessDoing Business

This section is intended for potential business owners and investors as well as clients or entities wishing to transact business with the City Government of Baguio.

Application/Renewal of Business Permits



Applicants for a new business permit are required to secure barangay business clearance, sanitary permit, fire clearance, sewer certificate, BIR Clearance, Philhealth, and SSS Clearance. Other requirements are imposed depending on the nature of the business being applied for and the location of the business.


The requirements for renewal of business permit depends on the Administrative Order issued by the City Mayor. As of the present, the prevailing Administrative Order No. 629 series of 2004 being implemented requires only the sanitary permit, barangay business clearance and clearances from the City Treasurer's Office and certification of payment of taxes.
Forms can be secured at the City Treasurer's Office specifically at the One Stop Shop or at the Permits and Licensing Division.
  1. Applications for new business permit
    A new business permit can be processed and approved within a minimun of five (5) working days to more than a month. However, the length of time for processing applications for new business permit depends on the applicant's time involved, the completion of requirements by the applicant, schedule/approval of the different offices concerned and the nature of business being applied for.
  2. Renewal of business permit
    Renewal of business permit can take a minimun of 2 working days. However, this also varies depending on the clearances from the different offices and the payment of the taxpayer, completion of the required documents as well as the approval by the City Mayor.



A business permit can be claimed the other day upon submission. However, this can take a longer period due to some other factors such as the volume of papers received by this office and the availability/approval of the City Mayor.


The amount to be paid depends on the initial investment/capital relative to the operation of the business. This amount is called the initial tax. As for the renewal of business permit, the business tax depends on the gross income derived from such business. For every amount of gross income, there is a corresponding fixed amount payable based on COB 2000-001 which is being implemented. There are regulatory fees to be included aside from the initial tax from the business tax such as the mayor's permit fee, sanitary permit fee, sewerage fee, garbage fees and the fire inspection fee.

All fees are to be directed or submitted to the Business and Taxes Division-CTO. Secure first your receipt from the person assigned (Revenue Collector) then pay only to the teller assigned to you with the machine validation.

Further questions regarding payment of taxes are to be directed to the Business Taxes and Fees Division.


Complaints (written or verbal/telephone calls) against business establishments without business permits can be directed to the Office of the City Treasurer, Assistant Treasurer, the Permits and Licensing Division or to the Office of the City Mayor.
Special permits can only be issued to seasonal activities and to other business not permanent in nature. Special permits are usually given for the conduct of concert, product demo or sampling, retailing of goods within 6 months or less.
Cedulas are issued by the Business Taxes and Fees Division of the City Treasurer's Office at the One Stop Shop Building of City Hall.
This form can be secured at the City Treasurer's Office or at the One Stop Shop.

Steps Involved:

  1. Fill up the application form. Attach the prescribed photo on the applicant form. Affix your cedula number.
  2. Proceed to the Baguio Health Department for securing health certificate and approval by their office.
  3. Proceed to the Baguio City Police Office for police clearance and approval by the concerned divisions.
  4. Proceed to the Public Employement and Services Office (PESO) of the City Mayor for signature by the representative of the City Mayor.
  5. Pay at the City Treasurer's Office the mayor's permit fee and for their approval.

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