How To Start An Architectural Office
How To Start An Architectural Office
How To Start An Architectural Office
1. Be certain.
3. Start an office
Guide:
DECIDE FOR
Sole Practice Partnership Corporation
Advantages & Disadvantages
(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.
SECTION 143. Tax on Business. – The municipality may impose taxes on the
following businesses:
SECTION 147. Fees and Charges. – The municipality may impose and collect
such reasonable fees and charges on business and occupation and, except as
reserved to the province in Section 139 of this Code, on the practice of any
profession or calling, commensurate with the cost of regulation, inspection and
licensing before any person may engage in such business or occupation, or
practice such profession or calling.
BIR Registration:
NOW, THEREFORE, the Board RESOLVES, as it is hereby RESOLVED, to prescribe, adopt, and
promulgate the following rules and regulations implementing Section 37, Article IV or R.A. No. 9266
and Section 37, Rule IV of Board Resolution No. 07, Series of 2004, known as the “IRR of the
Architecture Act of 2004” (hereinafter-called the Implementing Rules and Regulations of Sec. 37),
providing for the registration of firms, companies, partnerships, corporations or associations engaged
in the general practice of the architectural profession or in undertaking any part of the scope of
architectural practice as defined under Sections 3.3. and 3.4 of Article I of the same law and Sections
3.(3) and 3(4), Rule I of the same Resolution, and prescribing penalties for violation hereof.
PCAB Law:
PORTFOLIO
Office Shingles:
Code of Ethics:
Section 3.7 of the 2006