Lawyers must get business permit but NO fees
While professionals still need to secure a business permit, it should be
issued for free.
The Department of Finance (DOF) issued a new set of guidelines to local
government units (LGUs), exempting professionals like doctors, accountants,
and lawyers from paying business permit fees.
Finance Undersecretary Antonette Tionko said on Tuesday, July 2, that the
new local finance circular (LFC) addresses complaints received by the DOF on
the improper imposition of local taxes, fees, and other charges on
professionals by LGUs.

While professionals still need to secure a business permit from LGUs, it
should be issued for free, since “such permits cannot regulate the practice
of their profession.” (Read more: Ralf Rivas (2019). No more business
permit fees for professionals. JUL 2, 2019 11:45 PM PHT.
https://www.rappler.com/business/234467-no-more-business-permit-fees-professionals.)
In particular, LFC 1-2019 exempted self-employed professionals from payment
of business permit fees for their clinics and offices.
“While professionals still need to secure business permits from LGUs, such
should be at no cost at all during the registration or renewal of the
operation of their clinics or offices, given that such permits cannot
regulate the practice of their profession. This is because regulations over
the practice of professions are within the exclusive domain of the
respective agencies or regulatory boards empowered by law to supervise and
regulate professions,” the DOF explained. (Read more: Ben O. de Vera
(2019). DOF: No more business permit fee for clinics, offices of
self-employed pros. 05:38 PM, July 02, 2019.
https://business.inquirer.net/273774/dof-no-more-business-permit-fee-for-clinics-offices-of-self-employed-pros.)