What is a Professional Tax Receipt (PTR) and how to obtain it?

In order to practice my profession as a Civil Engineer and Master Plumber, PTR shall be paid annually. On this post, I am going to discuss what is a PTR and share my experience on obtaining it.

" 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 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 profession in 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.   "

(Source: Local Government Code of the Philippines)

Receipt for 2019

What to bring:

For new application:

1. PRC ID

2. Authorization letter (if representative will appear on behalf of the applicant)

For renewal application:

1. Original previous receipt

2. PRC ID.

2. Authorization letter (if representative will appear on behalf of the applicant)

Fees:

Every month of January - PhP 300

For payments made later than January, surcharge and penalty applies

Penalties - PhP 75 + (2% of PhP 375) x number of months

           I went to Manila City Hall (last February 7, 2019) and headed to City Treasurer's Office and filed for my RPT. Since I failed to pay my tax on or before January 31, 2019.. I have to pay a total of PhP 382.50. See, I could pay for only PhP 300 pesos if I renew my payments earlier. Lesson learned. Overall, I was able to process my renewal for PTR for only 5 minutes. 

Tips:

1. Provide a photocopy of your previous receipt and PRC ID. 

(On my case, since I was able to provide photocopies of my previous receipt, the treasurer advised me to write my new PTR Number on it. So, I don't have to queue on the photocopy service.

2. As much as possible, go to the city hall early and prepared to avoid long lines and hassles.

3. Also, I found out that every January, the Manila City hall is open during weekends to accommodate tax payers.