Licensed Filipino dentists and members of good standing Philippine Dental Association, are exempted from payment of Mayor’s Permit because the practice of Dentistry is an exercise of a profession and not a business concern.

This is pursuant to the prevailing ruling of then Finance Secretary Edgardo D. Espiritu on December 16, 1999 Annex A, which states:

However, a person engaged in the practice of a profession requiring government examination such as a dentist, is, by express provision of the Local Government Code, exempt from this requirement. The code instead provides for a professional tax on professionals belonging to this class. Such professional who has paid the corresponding professional tax to the province where he practices his profession shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, licenses, or fee, including the Mayor’s Permit or license fee, for the practice of such profession.

An update about Mayor’s Permit

Republic of the Philippines
Department of the Interior and Local Government (DILG)
REGIONAL OFFICE NO. 10
Km. 3, Masterson Ave€., Upper Carmen, Cagayan de Oro City 9000

Office of the Regional Director

REGIONAL MEMORANDUM
,
To: ALL DILG PROVINCIAL DIRECTORS
ALL DILG CITY DIRECTORS
Region 10

From: REGIONAL DIRECTOR

Subject : OPINION RENDERED BY THE SECRETARY OF THE DEPARTMENT
OF FINANCE REGARDING THE MAYOR’S PERMIT AS IT APPLIES TO
PROFESSIONAL DENTISTS AND DENTAL CLINICS

Date : August 12, 2013

The Department’s Bureau of Local Government Supervision, through Director Manuel
Q. Gotis, CESO III, Officer-In-Charge has sent-an ADVISORY to this Office, attaching
therewith the Opinion dated December 6,1999 and rendered by the Hon Edgardo B.
Espiritu, Secretary, Deparrtment of Finance in response to the request for an opinion
from the Philippine Dental Association Kalookan City Dental Society Caloocan City
regarding the Mayor’s permit as it applies to professional dentists and dental clinics.

ln this connection, you are hereby directed to disseminate the Opinion rendered by the
Secretary of Finance (a copy of which is herewith attached) to all local government units
within your respective areas of responsibilities, for the information and guidance of all
concerned

For compliance
‘
Atty. RENE K. BURDEOS CESO III
Regional Director

Attached: As stated

Copy furnished

1. Dir. Manuel Q. Gotis, CESO III
Officer-In-Charge
Bireau of Local Government Supervision
Department of the Interior and Local Government (DILG)
A.Francisco Gold Condominium lI
EDSA corner Mapagmahal Sts.,
Diliman, Quezon City

2. Dr. Flor S. Enriquez
Chairman, Council of Past Presidents
Kalookan City Dental Society
138 Torres Bugallon Street
Caloocan City

KALOOKAN CITY DENTAL SOCIETY
Philippine Dental Association
KCDS Secretariat: 138 Torres Bugallon Street, Coloocan City
Tel. No. 2852619 Cel. Nos. 0920-5479393 Emait Add. doc_cieto[at]yahoo.com

23 April, 2013

Hon. MANUEL “MAR” A. ROXAS II
Secretary
Department of lnterior & Local Govemment
Pinyahan, Quezon City

Dear SEC. RO)XAS,

Enclosed is a copy of an OPINION rendered by the Secretary of Department of Finance regarding the
Mayor’s Permit as it applies to professional dentists and dental clinics.

ln this OPINION, a practicing Dentist is exempt from the provisions of the Local Government Code that
requires a person to secure a licensee from Mayor’s or Business Permit before such dentist can practice
his or her professton.

Many local govemment are complying notably the cities of Quezon City, Manila, Caloocan, Paranaque,
Makati, Cebu and others, etc. with this OPINION of the Secretary of Finance, but most, for reasons of
their own, do not. As a result, many practicing dentists feel that they are unnecessarily subjected to
harassment.

Maybe, therefore request the Department of lnterior and Local Govemment as the agency that supervises
LGU’s, to circulate through Department of Finance opinion for their compllance.

Thank you.

Very Respectfully Yours,

DR. FLOR S. ENRIOUEZ
Chairman, Council of Past President, Kalookan Dental Chapter
Kalookan Dental Chapter
Pasf President, Quezon City Dental Chapter
Past President, Philippine Association
of Private School Dentists
Former Board of Trustee, Phllippine
Dental Association
Adviser, Academy of Orthodontics

Noted by:
DR. MARIA CIELO A. CAJIUAT
President, PDA Kalookan Chapter