2014

GOVERNMENT ACCOUNTING MANUAL

ACTIVITY
DECLARATION OF SALES FOR
BUSINESS PERMIT

DOCUMENT/FORMS
SALES REGISTER
INCOME TAX RETURNS
(QUARTERLY)

APPLICATION FOR RENEWAL

OF BUSINESS PERMIT

SWORN STATEMENT OF
GROSS SALES/RECEIPTS

REPORTS

INCOME
STATEMEN
T

1.

GENERAL PROCEDURES
LOCAL BUSINESS TAX
SBU gathers and summarizes total sales from
the declared sales as per IT Returns.

GENERAL POLICIES

Declaration of sales other from IT returns will not be

honoured, any amount deficiency will be charged to
SBU.

2.

SBU fills up form Sworn Statement of Annual

Gross Sales / Receipts - CTO the amount based
on the declared sales as per IT Returns duly
approved by its manager.

No signature from the SBU Manager a penalty will be

imposed and no processing will be allowed.

3.

SBU informs BOD office of any adjustments

of the amount made by CTO before payment
will be made

Failure to inform BOD office for the adjustment, the

difference of amount against declared and adjustment
will be charged to SBU.

4.

SBU forwards filled up form to CO for

verification and recommendation

Failure to list its vehicles and in case of penalty charges

which resulted from truck delivery permit violation will
be charged to SBU.

5.

SBU forwards to BOD office for final approval.

No BOD office approval, No processing

1.

Any penalty incurred due to the delay in providing and

securing the said documents it will be charged to erring
SBU

No signature from the SBU Manager a penalty will be

imposed and no processing will be allowed.

LIST
OF
DELIVERY
TRUCKS ASSIGNED

Secure Sworn Statement of Annual Gross

Sales/Receipts and ALIAs at Permits &
Licensing Division (PLD) located inside
the old City Hall.

NOTE:
PLD will issue Sworn Statement of Annual
Gross sales/Receipts and ALIAs upon
presentment of Current Original Business
Permit.
2.

Fill up the Sworn Statement with correct

data duly approved by the manager.

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GOVERNMENT ACCOUNTING MANUAL

ACTIVITY

DOCUMENT/FORMS

REPORTS

GENERAL PROCEDURES

3.

List all vehicles assigned to every SBU for

delivery permits with OR/CR and attach to
the Sworn Statement.

GENERAL POLICIES
Failure to attach its corresponding vehicles certificate of
registration a penalty will be imposed at P1,000.00 per
unit.

Violation in delivery permits due to failure to include in

the list a penalty will be imposed at P1,000 per unit or
whichever is higher from the actual penalty incurred.

4.

Forward the filled up Sworn Statement,

ALIAs, and List of Vehicles with OR/CR to
CO for verification and recommendation

No CO verification and recommendation, No Processing

5.

Forward to BOD office for final approval.

No BOD office approval, No processing

6.

Secure and provide the following

documents required for the application:

Any penalty incurred due to the delay in providing and

securing the said documents it will be charged to erring
SBU

Failure to process and finish on or before its deadline,

any penalty charges incurred will be charged to SBU.

7.

SSS/PHIC/Pag-ibig Clearance
DTI for Proprietorship
SEC Registration for Corporate
BIR Annual Registration
Barangay Clearance
Community Tax Certificate
Bureau of Fire Protection cert.
Sanitary Permit
OBO Clearance

Submit the Approved Sworn Statement of

Annual Gross Sales/Receipts with ALIAs
and list of vehicles and OR/CR at the CTO
Assessment Division for final verification
and Assessment.

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GOVERNMENT ACCOUNTING MANUAL

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REPORTS

GENERAL PROCEDURES

GENERAL POLICIES

Failure to pay before the deadline, any penalty will be

charged to the erring personnel.

Secure the Business Permit on the release

date, then frame and display the Original
copy of Business Permit on the place of
Business.

Penalty charges incurred due to not displaying the

business permit will be charged to erring SBU.

10. SBU furnishes a photocopy of business

permit to BOD office for filing 2 (two)
days after it was done.

No submission,
transactions

8.

Pay the amount of tax stated on the

Billing Statement issued by the CTO
Assessment division with the following
options:
NOTE:
The Deadline for Payment of Business Tax
is on or before the 20th of January.

Full Payment, if the amount is

P10,000.00 or less.
Quarterly, if the amount is more than
P10,000.00, first payment will be on
or before the 20th day of January of
the applicable year.

NOTE:
The Permits & Licensing personnel will
issue a claim stub for the claimants.
9.

No

Processing

of

BOD

office

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GOVERNMENT ACCOUNTING MANUAL

ACTIVITY
APPLICATION
FOR
NEW
CERTIFICATE
OF
REGISTRATION
(COR)BRANCH

DOCUMENT/FORMS
DTI
REGISTRATION
(HEAD OFFICE)

REPORTS
1.

SEC
REGISTRATION
(HEAD OFFICE)
BUSINESS PERMIT

2.

CERTIFICATE
OF
REGISTRATION
(BIR2303)-HEAD OFFICE
BIR FORM 1902
PROPRIETORSHIP

BIR FORM
CORPORATE.

1903

CONTRACT OF LEASE

GENERAL PROCEDURES
Secure and fill up the BIR form 1902 For
Proprietorship and 1903 For Corporate
(application for COR-Branch) with exact
data duly approved by the manager.

Secure and provide the necessary

documents required as follows:

GENERAL POLICIES

Delays due to documents deficiency a penalty of P500

per day will imposed until completed.

A. For Self-employed/ Professionals/

Mixed Income Individuals
a) Birth Certificate or any document
showing name, address and birth
date of the applicant.
b) Mayor's Permit / Business Permit
- if applicable, to be submitted
prior to the issuance of
Certificate of Registration.
c)

DTI Certificate of Registration of

Business Name to be submitted
prior to the issuance of
Certificate of Registration.

d) If Renting:
i. Duly Notarized Contract
of Lease.
ii. PAID
Documentary
Stamp Tax BIR Form
2000.

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GOVERNMENT ACCOUNTING MANUAL

ACTIVITY

DOCUMENT/FORMS

REPORTS

GENERAL PROCEDURES
NOTE:
BIR Officer of the day (OD) will
compute for the amount of
Documentary stamp tax based
on the amount stated on the
contract.

GENERAL POLICIES

e) Books of Accounts
f)

Paid Annual Registration Fee

P500 (BIR form 0605)

g) Certificate of Registration BIR

2303 (COR)-Head Office
NOTE:
Update trade name upon receipt
of DTI Certificate of Registration
of Business Name.

Taxpayer should attend the

required
taxpayers
briefing
before the release of the BIR
Certificate of Registration.

B. For Corporation
a) SEC Certificate of Registration.
b) Mayor's Permit / Business Permit
- to be submitted prior to the
issuance
of Certificate
of
Registration.
h) If Renting:
iii. Duly Notarized Contract
of Lease.

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GOVERNMENT ACCOUNTING MANUAL

ACTIVITY

DOCUMENT/FORMS

REPORTS

GENERAL PROCEDURES
iv. PAID
Documentary
Stamp Tax BIR Form
2000.

GENERAL POLICIES

NOTE:
BIR Officer of the day (OD) will
compute for the amount of
Documentary stamp tax based
on the amount stated on the
contract.

i)

Books of Accounts

j)

Paid Annual Registration Fee

P500 (BIR form 0605)

k) Certificate of Registration BIR

2303 (COR)-Head Office

NOTE:
Taxpayer should attend the
required taxpayer briefing before
the release of the BIR Certificate
of Registration

3.

Forward filled up application Form

together with the necessary documents
required to CO for verification and
recommendation.

No CO verification and recommendation, No Processing

4.

Forward to BOD office for final approval.

No BOD Office, No processing

5.

SBU processes the Certificate of

Registration (BIR 2303) and its payment
within 30 days upon final approval.

Failure to process on time a penalty charge will be

imposed at P500.00 per day or whichever is higher from
actual.

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GOVERNMENT ACCOUNTING MANUAL

ACTIVITY

DOCUMENT/FORMS

REPORTS
6.

APPLICATION
RETIREMENT
REGISTRATION
PERMIT)

FOR
OF
CTO
(BUSINESS

GENERAL PROCEDURES
Secure the Certificate of Registration (BIR
Form 2303) on the release date, then
frame and display the Original copy of
Certificate of Registration, BIR Ask for
Receipts, and Paid Annual Registration
Fee (BIR Form 0605) on the place of
Business.

7.

SBU submits a photocopy of the

approved Certificate of Registration (BIR
2303) to BOD office two (2) after it was
done.

1.

Secure APPLICATION FOR RETIREMENT

OF BUSINESS and SWORN STATEMENT
OF ANNUAL GROSS SALES/RECEIPTS at
Permits & Licensing Division (PLD) of City
Treasurers Office (CTO).

APPLICATION
RETIREMENT
BUSINESS

SWORN STATEMENT
OF ANNUAL GROSS
SALES/RECEIPTS

2.

Fill in the APPLICATION FOR RETIREMENT

OF BUSINESS with the required data.

LATEST ORIGINAL
BUSINESS PERMIT

3.

Fill in the SWORN STATEMENT OF

ANNUAL GROSS SALES/RECEIPTS based
on the monthly sales stated on the Sales
& Expenses Ledger.

4.

Forward the filled-in APPLICATION FOR

RETIREMENT OF BUSINESS and SWORN
STATEMENT
OF
ANNUAL
GROSS
SALES/RECEIPTS together with the
required documents to Central Office for
verification and recommendation.

5.

Forward to BOD office for final approval.

6.

Process the required documents for

FOR
OF

GENERAL POLICIES
Any Penalty charges incurred due to not displaying the
BIR 2303 will be charged to erring SBU.

No submission on time, No Processing and a penalty will

be imposed at p500.00 per day.

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GOVERNMENT ACCOUNTING MANUAL

ACTIVITY

APPLICATION
FOR
RETIREMENT
OF
BIR
REGISTRATION (CERTIFICATE
OF REGISTRATION)

DOCUMENT/FORMS

BIR FORM 1905

APPLICATION FOR
REGISTRATION
INFORMATION
UPDATE

LETTER OF REQUEST
FOR CESSATION OF
REGISTRATION

REPORTS

GENERAL PROCEDURES
retirement of business to CLO and CTO.
7.

Route for the signatories stated on the

APPLICATION FOR RETIREMENT OF
BUSINESS.

1.

Secure and fill in the BIR Form 1905

Application for Registration Information
Update at BIR Office or key in their
website
http://www.bir.gov.ph/index.php/birforms.html

2.

Secure all the required documents for the

retirement as follows;

EXISTING
BIR
CERTIFICATE
OF
REGISTRATION (FOR
SURRENDER)

a.
b.
c.

INVENTORY LIST OF
UNUSED INVOICES
AND RECEIPTS
UNUSED INVOICES
AND RECEIPTS FOR
CANCELLATION

d.

GENERAL POLICIES

Letter of Request for cessation of

Registration.
Existing
BIR
Certificate
of
Registration (for surrender)
Inventory List of unused Invoices and
Receipts.
Unused Invoices and Receipts for
cancellation.

3.

Forward to Central Office the filled in BIR

Form 1905 together with the documents
required
for
verification
and
recommendation.

4.

Forward to BOD Office for Final Approval.

5.

Submit the approved BIR Form 1905

together with the required documents to
BIR c/o Evelyn G. Rosales.

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GOVERNMENT ACCOUNTING MANUAL

ACTIVITY

DOCUMENT/FORMS

REPORTS

GENERAL PROCEDURES

GENERAL POLICIES

6.
TAX MAPPING REQUIREMENT

TAX MAPPING
SBU displays the documents mentioned in
their respective place of business.

Failure to display during tax mapping of BIR any penalty

charges incurred will be charged to SBU.

Maintains and updates Sales Book every

day and submit to CO for verification of
recording every Saturday morning of the
week.

Failure to maintain and update sales book, penalties will

be imposed at P1,000 per day of delay or whichever is
higher with actual charges from BIR.

1.

Secure and provide the documents

required as mentioned to the BIR
Accredited Printing Press.

Failure to request the required documents from BOD

office which cause the delay of printing a penalty will be
imposed at P500.00 per day.

2.

Collection Receipts and Sales Invoices

should be printed Quadruplicate and at
least a minimum of 25 Stubs each.

3.

Pick up the set of printed Collection

Receipts and Sales Invoices and indorse
all the stubs to CO EXECOM for
safekeeping.

ORIGINAL
SEC/DTI
REGISTRATION

1.

ORIGINAL
PAYMENT
FORM OF BIR ANNUAL
REGISTRATION

2.

ASK FOR BIR RECEIPT

STICKER
ORIGINAL
PERMIT

BUSINESS

ORIGBIR
CERTIFICATE
OF REGISTRATION
STUBS
OF
SALES
INVOICE/OFFICIAL
RECEIPT/COLLECTION
RECEIPT

PRINTING OF SALES INVOICES

AND COLLECTION RECEIPT

BOOKS OF ACCOUNTS
(SALES BOOK UPDATED)
PHOTOCOPY OF THE
FOLLOWING:
CERTIFICATE
REGISTRATION
FORM 2303
LATEST
PERMIT

OF
BIR

BUSINESS

PAID
ANNUAL
REGISTRATION FEE BIR

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GOVERNMENT ACCOUNTING MANUAL

ACTIVITY

DOCUMENT/FORMS
FORM 0605

REPORTS

GENERAL PROCEDURES

GENERAL POLICIES

DTI CERTIFICATE FOR

PROPRIETORSHIP
SEC CERTIFICATE FOR
CORPORATE

BOOKS
OF
REGISTRATION

ACCOUNTS

LEDGER BOOK
12 COLUMNS
COLUMNAR BOOK

1.

Purchase the Books of Accounts

mentioned and submit to BOD Office on
or before the 2nd week of December.

Late submission, No BOD office processing and a

penalty charge will be imposed at P500.00 per day or
whichever is higher from actual.

24 COLUMS COLUMNAR
BOOK

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