Business Tax is imposed on persons or entitles who are regularly engaged on trade or commercial activity as means of livelihood or with a view to profit. The tax shall be paid once within the first thirty-one (31) days of January or in semi annual installments on or before January 31 and July 31. It may also be paid in quarterly installments on or before January 31, April 30, July 31 and October 31 of each year
| Office or Division: | City Treasury Office |
| Classification: | Simple |
| Type of Transaction: | G2B – Government to Business Entity |
| Who may avail: | Business owners/entrepreneurs |
See attached document for more details.