Local Business Tax (LBT): Filing and Payment extension notices

This Tax Alert is issued to inform all concerned taxpayers on the extended deadline for filing and/or payment of local business tax of certain local government units (LGU’s).

 By virtue of their respective City Ordinances, the following are the notices of extension posted on the respective LGU’s website.

1. City of Makati

The deadline of assessment of business permits without penalty was extended to January 25. While the payment of business and realty taxes was extended to January 31.

http://www.makati.gov.ph/portal/news/view.jsp?id=3815#.WmVlR6iWY2x

2. City of Manila

The deadline of assessment of business permits and payment thereof without penalty was extended to January 31.

http://manila.gov.ph/notice-to-all-business-taxpayers-2/

3. Quezon City - payment - Feb. 4

The deadline of payment of local business tax and fees without penalty was extended to February 4.

http://quezoncity.gov.ph/

For the other major cities in Metro Manila, no extension on filing or payment was announced by the respective LGUs.