Business permit renewal in January: eBOSS and what you still print
Every January a city hall expects each business owner to renew the mayor's (business) permit. This page is for a small business owner or the person who does its permits. At the end you will know where the January dates come from, what the law says about online one-stop shops (eBOSS), and which city application forms PhilForms fills.
PhilForms fills the city forms. You submit them to your city or municipality, and the LGU decides the permit. PhilForms is not affiliated with any LGU or national agency. Dates and fees are set by your city's ordinance, so ask the Business Permits and Licensing Office (BPLO).
The January dates
- The tax period of local taxes, fees and charges is the calendar year, and they accrue on January 1 of each year (Local Government Code, sections 165 and 166). - Unless the Code says otherwise, local taxes, fees and charges are paid within the first twenty days of January or of each subsequent quarter. The sanggunian may extend the time for a justifiable reason, without surcharge, for up to six months (section 167). - Late payment may carry a surcharge up to 25% and interest up to 2% per month, set by the sanggunian (section 168). - The Ease of Doing Business Act says business permits are valid for one year, and a city or municipality may renew them within the first month of the year or on the anniversary date of issue (RA 11032, section 11(e)). So your city may use January 20, the end of January, or your anniversary date. Look at your city's calendar.
Note the date in January 2027: January 20 falls on a Wednesday, January 31 on a Sunday. Whether a city extends a weekend due date is that city's rule, so check with your BPLO.
eBOSS: what the law says
- RA 11032 requires cities and municipalities to automate their business permitting and licensing system or set up an electronic BOSS (eBOSS), within three years of the Act, and to issue electronic permits with the same authority as the signed copy (RA 11032, section 11(c)). - It also requires a single, unified application form for new permits and renewals, available online, with hard copies at the office (section 11(a)). - If the office fails to act on a renewal within the processing time in its citizen's charter, the permit is automatically extended (section 10). That is a protection if the office is slow, not a reason to skip the renewal. - For the Bureau of Fire Protection, the Act says that on a renewal the BFP presents the FSIC to the city within three working days, or the business is deemed to have a temporary valid FSIC (section 12).
A common slip: the eBOSS rules are in RA 11032, not RA 12254. RA 12254, the E-Governance Act of 2025, tells LGUs to set up their own portal or use the DICT's eLGU system, and sets a one-year period to do so (RA 12254, section 9(b)). An LGU's portal may or may not be live in your city yet, so ask your BPLO whether you can renew online.
What you may still print
Even with an online portal, many cities still hand out a paper unified form, and some ask for supporting documents. Cities PhilForms has the form for: Quezon City, Makati (from Makati's own posting), Cebu City, Iloilo and Taguig. Each has a box for Renewal next to New.
From the forms themselves:
- Quezon City's unified form lists its basic documentary requirements: proof of business registration (DTI, SEC or CDA), locational clearance, lease contract or tax declaration, occupancy permit and a sketch with photos, where applicable. It also warns that incomplete forms are returned. - Cebu City's form asks for the tax year, the mode of payment (annual, semi-annual, quarterly), and the type of organization. - Taguig's form is marked version January 2026 and offers payment and delivery options.
Barangay clearances related to doing business are applied for, issued and collected at the city or municipality (RA 11032, section 11(f)), so you should not need a separate trip to the barangay to renew.
Step by step
1. Find your city's renewal period and portal on its BPLO page. 2. Gather last year's permit, your DTI/SEC/CDA registration, and the receipts or clearances your city asks for. 3. Fill the city's form from the list above. Pick Renewal. 4. Submit online if your city has a portal, or file at the BPLO. Pay what the assessment says. 5. Keep the acknowledgment and the official receipt.
Mistakes that delay a renewal
- Renewing on January 31 when your city's date is the 20th. - An old form from another city. - Skipping the FSIC or barangay items on your city's checklist.
Questions
What is the deadline to renew a business permit?
Local taxes and fees are payable in the first twenty days of January unless your city's code says otherwise (Local Government Code, section 167). Cities can renew within the first month of the year or on the anniversary date (RA 11032, section 11(e)). Ask your BPLO.
Is eBOSS mandatory?
RA 11032 mandates every city and municipality to automate its permitting system or set up an electronic BOSS (section 11(c)). Whether your city's system is live is for the city to say.
Is the unified form the same in every city?
The law requires a single unified form per LGU, not one national form. The five forms above differ in layout.
Does PhilForms renew the permit for me?
No. PhilForms fills the form; you file and pay at your city or on its portal.
Last checked 2026-10-16. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.