DILG: Dental, medical clinics exempted from business, mayor's permit requirements

The Department of the Interior and Local Government (DILG) on Sunday reminded local government units that medical and dental clinics should be exempted from the mayor's and business permit requirements.

The DILG said Secretary Ismael Sueno had issued a memorandum circular advising all city and town mayors that medical and dental practitioners are exempt from national or local tax requirements including the mayor's and business permits provided that the practitioner is already paying professional tax.

Sueno said the exemption is in compliance with Section 139 (b) of the Local Government Code.

The DILG also cited an opinion from the Bureau of Local Government Finance that says, "Medical clinics, as a direct consequence of the practice of such professions, cannot be imposed with a graduated tax on the premise that it is a business establishment offering to render professional service."

Meanwhile, Sueno said in the memorandum circular that stores selling medical products should be required to acquire mayor's and business permits. —ALG, GMA News