Wednesday, May 08, 2013

What is a Professional Tax Receipt?

                
              Happy Wednesday everyone! I feel so accomplished today due to certain reasons, to start off my day, I woke up at 7am, I deserved a pat on the back! You know why? That is one of my heart desires, to start my day early, to be able to do more. Waking up early on a Wednesday allowed me to pay my long overdue Professional Tax before heading to work in the afternoon. By the way, to give you an idea about this professional tax that professionals need to pay annually, here is an overview: (Source: Local Government Code of the Philippines)



SECTION 139. Professional Tax -

 (a) The province may levy an annual professional tax on each person engaged in the exercise or practice of his profession requiring governmentexamination as such amount and reasonable classification as the Sangguniang Panlalawigan may determine but shall in no case exceed Three hundred pesos (P300.00) 

(b) Every person legally authorized to practice his profession shall pay the professional tax to the province where he practices his profession or where he maintains his principal office in case he practices his profession in several places: Provided, however, That such person who has paid the corresponding professional tax shall be entitled to practice his professionin any part of the Philippines without being subjected to any other national or local tax,license, or free for the practice of such profession. 

(1) Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. 

(2) The professional tax shall be payable annually on or before the thirty first (31st) day of January must, however, pay the full tax before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax.

(3) Any person subject to the professional tax shall write in deeds, receipts, prescriptions,reports, books of account, plans and designs, surveys and maps, as the case may be,the number of the official receipt issued to him.

          As, I mentioned earlier, due to my laziness in waking up early to settle my PTR, I had to pay a total of P405.00 instead of P300.00 due to the additional charges of P30.00 as interest and P75.00 as surcharge. Oh well, that's P105.00 over there. Lesson learned? Pay your PTR as scheduled to avoid penalty charges. Indeed, it pays to be an early riser!

Keep calm and be productive! Beat the mid-week blues!

48 comments:

  1. how much do they charge for late renewal of PTR.

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  2. licensed civil engr ako, wala akong ptr, pipirmahan ko ang design ng sarili kong bahay,, meaning, wla akong matatanggap na professional fee,, required pa rin ba akong mgbayad ng ptr?

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  3. YES JAMMY. REQUIRED PA DIN KUMUHA NG PTR. HAHANAPIN SA CITYHALL YUNG PTR MO.. MINSAN KELANGAN MO PA IPAPHOTOCOPY. PATI SA PAGKUHA NG OCCUPANCY PERMIT NEED ILAGAY YUNG PTR NO. SA FORM

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    Replies
    1. San ba makikita yung ptr no?

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    2. Ang PTR no ay yung mismong number ng resibo na issued saiyo.

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  4. YES JAMMY. REQUIRED PA DIN KUMUHA NG PTR. HAHANAPIN SA CITYHALL YUNG PTR MO.. MINSAN KELANGAN MO PA IPAPHOTOCOPY. PATI SA PAGKUHA NG OCCUPANCY PERMIT NEED ILAGAY YUNG PTR NO. SA FORM

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  6. Good day. Ask ko lang, kung halimbawa I paid my professinal tax to Manila City Hall, can I sign and seal plans for projects that are outside Manila or elsewhere?

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    1. Please read what was written above which I will repeat below:

      "(b) Every person legally authorized to practice his profession shall pay the professional tax to the province where he practices his profession or where he maintains his principal office in case he practices his profession in several places: Provided, however, That such person who has paid the corresponding professional tax shall be entitled to practice his professionin any part of the Philippines without being subjected to any other national or local tax,license, or free for the practice of such profession."

      Sa madaling salita, makapagbayad ka lang sa isang lugar na pinagtra-trabahuhan mo, pwede ka na din mag practice sa ibang lugar ng Pilipinas.

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  7. can i ask a question?. pwede kumuha ng ptr no. sa quezon city kahit hindi ako taka quezon city?. and pwd parin ba kumuha kahit march na?. salamat..

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  8. once a year ka lang ba pwde kumuha ng PTR? what if lawyer ka tapos 2 ang offices mo located from 2 different municipalities? san ka dpat kumuha?

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    1. This comment has been removed by the author.

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    2. 1. For the dictionary:
      Annual = occurring once every year; yearly

      2. "where he practices his profession or where he maintains his principal office in case he practices his profession in several places."


      I'd be terribly worried to have a lawyer who has difficulty comprehending what's written in the book of law.

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  9. How can i compute for the interest for late payment of ptr.. they are charging me 700 pesos to het a ptrt..

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  10. can i ask a qeustion. i didnt practice my profession for a long time since i grad in college almost 9 years and recently i decided to apply. now, one of the requirements in hospital is that PTR, should i pay for the penalty or just 300pesos as what you write in your blog?

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  11. What if nawala po ung ung PTR O.R pwede po iDuplicate..?

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  12. Hi question lang on PTR. Practice of profession is Public Practice lang? I'm currently employed in a company under finance for 3 yrs, registered CPA ako sa PRC but I haven't paid any PTR.. Am I required to?

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  13. Hi! I'm a licensed psychometrician but i'm working as a guidance counselor in a state university in contract of service basis so it is not considered as a public service. Am i still subject to PTR even if i'm not practicing the duty of my license? kasi po semi-monthly may deduction po ako dahil daw po sa license ko kahit hindi ko naman pina practice yung profession ko sa work ko ngayon.

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  14. Good Day,

    Kumuha ako ng PTR ko way back 2012 sa Makati City hall to sign some plans (at a big penalty dahil dekada ko di nagbabayad from the time na pumasa ako huhu).

    Afterwards nag OFW ako and di ko na pinractice po ang profession ko sa Pilipinas and on top of that nawala na ang kaisa isang copy ko ng PTR.

    Nagbabakasyon ako ng Pilipinas yearly for holidays.

    1.Obligado po ba ako na regular na irenew ang PTR ko despite being OFW?

    2. May criminal liability ba ang di pagbabayad ng PTR?

    3. If I decide na kumuha ng PTR, ano po dapat ko gawin since nawala ko ang old reciept ko at di ko na tanda ang PTR number ko dati?

    I really would appreciate po ang mga clarifications.

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  15. Hello, i am a licensed civil engineer. Then nagwowork sa isang government agency, and currently may mga pipirmahan Sana na mga plan. So kelangan pa din ba kumuha at magbayad ng ptr no?

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  16. Hello, i am a licensed civil engineer. Then nagwowork sa isang government agency, and currently may mga pipirmahan Sana na mga plan. So kelangan pa din ba kumuha at magbayad ng ptr no?

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  17. Hello, i am a licensed civil engineer. Then nagwowork sa isang government agency, and currently may mga pipirmahan Sana na mga plan. So kelangan pa din ba kumuha at magbayad ng ptr no?

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    Replies
    1. Yes, you need to get PTR, professional tax you pay to the government for the practice of your profession as engineer.Hope it helps!

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  18. Hello, i am a licensed civil engineer. Then nagwowork sa isang government agency, and currently may mga pipirmahan Sana na mga plan. So kelangan pa din ba kumuha at magbayad ng ptr no?

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  19. Pwede ba mag renew ng PTR na same ang number kasa nasasayang ang Trodat ko every year if paiba2.

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  21. Can you explain this further? Or in simple english...hehe
    I might have a different understanding of this.

    (1) Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter.

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  22. what are the requirements needed? im a newly registered nurse and i need to have ptr

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  23. May penalty ba kapag ngayon ka lang kukuha ng PTR and nakaregister ka ng 2014? Thanks in advance sa sasagot

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  24. is your PTR number retained every renewal?

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    Replies
    1. No, your PTR number is not renewable.You will be issued a new number for the current year.

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  25. Ask ko lang po. Kakapasa ko lang po kasi ng board exam ng march 2017. Tska wala po ako PTR number. Kukuha po ba ako ng PTR ko sa City kung saan ako currently working tska 2nd job ko na po kasi to eh. Paano po yung 1st job ko. Thank you

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  26. May penalty po ba if ngayon lang ako kukuha ng ptr , June 2019. Then bago palang po ung kukunin ko

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  27. Yearly po ang Renewal till end of January. Meaning in every late there's a penalty po.

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  28. PTR is renewable yearly till end of January. Meaning after that day may penalty na po ang payment. :-) Anytime nman po pwede kumuha ng PTR to the nearest City hall in your place.

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  29. Paano po ung computation ng late renewal of PTR. Last ko pong kuha ay nuong Jan 2018. Magkano if October 2019 na po ako kukuha ng PTR?

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  30. Paano ba yung computation ng penalty? Yung huling ptr ko kasi noong 2016 pa. Laging wala sa isip ko yung ptr kasi wala ako pinipirmahan since 2016. Ngayon kailangan ko ulit. Naku magakano na kaya penalties ko?

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  31. It says that on or before january 31 of each year, kailangang magrenew ng ptr otherwise penalties shall be imposed after such date. I need clarification which I don't find in the implementing rules and regulations about the validity of ptr specially during the month of january. In community tax certificate, the previous year will suffice during the renewal months, meaning, the certificate can still be used.

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  32. Ask ko lng po, pano po if kumuha ako ng ptr no sa valenzuela, then by the following year pwede bang sa ibang province ako magrenew ng ptr ko? And additional kung dito ako sa valenzuela kumuha dapat bang along valenzuela lang ako pwedeng pumirma? Salamat po sa magreresponse

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  33. Yung PTR po ba issued on year 2015 for Civil/Structural plans magamit po ba for year 2017

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  34. aside from PTR iba parin ba ang babayaran natin na tax yearly sa bir or need parin ba natin nh business permit for example for a. freelance architect? or un na ung PTR salamat

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  35. Need po ba magpa register pa s BIR after kuha ng PTR? Mag
    Sign ako ng plan i got my PTR yesterday. Do i need to go pa s BIR so that I can use my PTR? Or i can use it already?

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