As a Registered Master Electrician in the Philippines practicing Electrical Engineering we need to pay the Professional Tax.
A Professional Tax Receipt (PTR) is a receipt for paying your annual professional tax in your Province or LGU where you practice your profession.
What to bring to get a Professional Tax Receipt:
1. Photocopy of Valid Professional Identification Card (PRC ID).
2. Photocopy of Previous Professional Tax Receipt (PTR).
3. Latest Community Tax Certificate (CEDULA) – some of the LGU’s are looking for CEDULA.
Where to get a PTR?
You can get it from your Local Government Unit or Province Capitol where you practice your profession.
When to pay your PTR?
Professional tax shall be payable annually, on or before the 31st day of January.
How much is a PTR?
Three hundred pesos (P300.00).
Who are the exempted to PTR?
Professionals exclusively employed in the government are exempt from the payment to this tax.
Note: You can only pay your Professional Tax once, if you already pay your PTR in your area you don’t need to pay or get another PTR. You can now practice your profession nationwide.
For reference:
Republic Act No.7160
An act providing for a local government code of 1991, Section 139.
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 government examination at 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 profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession.
(c) 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.
(d) The professional tax shall be payable annually, on or before the thirty-first (31st) day of January. Any person first beginning to practice a profession after the month 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.
(e) 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.
For more information about the Professional Tax you may visit the link below:
Reference: officialgazzete.gov.ph
