Come January 2018, all medical and dental clinics are required to apply for Mayor’s Permit/Business Permit (on regulatory fees and other charges).
The municipality is aware that these clinics, provided that the concerned medical professionals pay the corresponding professional tax to the province where he practices his profession, are exempt from being subjected to any tax, license or fee.
It must be stressed, however, that the exemption from taxes does not carry with it the exemption from payment of fees for regulation, inspection, surveillance and services rendered by the local government. This is for the reason that taxes are for revenue purposes while fees and charges are payment for expenses incurred to protect public interest and in furtherance of the general welfare clause mandated to us.
More so, subject to the inspection of the Joint Inspection and Assessment Team (JIAT) in the future, all medical and dental clinics, which will be later on found out that were established and/or operating for the purpose of generating income and are in the sale of products (i.e. medicines, in the case of medical clinic; glasses, in the case of an optometric clinic; toothpaste, toothbrush or other such products in the case of a dental clinic) are required to apply and pay for the necessary permit.