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BUSINESS & INVESTMENT SERVICES
 

 

CITY TREASURER'S OFFICE (CTO)
For more information, please contact: Rodrigo C. Belleza, City Treasurer

Tel. (63)(54) 473-2050 or 472-8167| E-mail: cto@naga.gov.ph

 

BUSINESS LICENSE APPLICATION/RENEWAL

All enterprises are required to secure a Business License and Mayor's Permit, and pay business taxes before the start of commercial operations.

The license must be renewed from January 1 to 20, every year. Penalties are imposed after this period.

Business taxes for new enterprises are based on capitalization. Those for succeeding years are computed as a percentage of gross receipts/sales. Payments may be made annually, semi-annually or quarterly. Taxes are due on the first 20 days of each quarter.

It takes a maximum of 2 days to process new applications. This already includes the requisite inspections and clearances from various offices and government agencies.

Renewal of licenses may take 30 minutes or 2 hours depending on the results of verification made by a Local Revenue Collection Officer. Verification determines whether an applicant still has to secure clearances from various offices (building, zoning, fire and/or sanitary). Processing of licernses for these applicants will take approximately 2 hours. Otherwise, only 30 minutes are required to secure a license.

Requirements:

  1. Business License Application/Assessment Form
  2. Community Tax Certificate
  3. Barangay Clearance

Additional Requirements for New Applications:

  1. Securities and ExchangeCommission Articles of Incorporation (for corporations)
  2. Department of Trade and Industry Name Registration (for sole proprietorships)
  3. Cooperative Development Authority Registration (for cooperatives)

Additional Requirements for Renewals:

  1. Prior Year Print-out or Mayor's Permit
  2. Social Security System Clearance
  3. Bureau of Internal Revenue Certificate of Tax Payment
  4. PAG-IBIG Clearance

Fees:

• Business Taxes based on type of business and capitalization (new enterprises) or annual gross receipts (existing enterprises)*
• Mayor’s Permit Fee based on gross receipts*
• Sanitary Inspection Fee based on type of establishment*
• Fire Inspection Fee based on type of establishment*
• Building Inspection Fee based on type of structure**
• Garbage Fee based on type of establishment and product(s) sold***
• Health Card P 36.00 per employee
• Business Plate (new firms) 200.00 per business plate
• Business Sticker (renewal) 30.00 per sticker

NOTE:

Please refer to the following ordinances posted at www.naga.gov.ph/ordinances:

* - Ordinance No. 1993-060 – Revised Revenue Code
** - Ordinance No. 1997-081 – Revised Building Code
*** - Ordinance No. 2004-030 – Upgrading of Garbage Fees

How can I avail of the service?

FOLLOW THESE STEPS
IT WILL TAKE YOU

PLEASE APPROACH

1. Secure and Fill-up Assessment Form

Fill up and submit Application/ Assessment Form, along with all requirements.  
 
2 minutes

Gregoria Nilda B. Abonal 

Local Revenue Collection Officer IV

 

Rodolfo B. Pelagio 

Local Revenue Collection Officer II
2. Assessment and Verification

Local Revenue Collection Officer (LRCO) computes taxes, fees and other charges.

Names of applicants for renewal are crosschecked against a computerized database to find out if the firm passed inspections by the following during the previous year:

  1. City Planning and Development Office Coordinator (zoning clearance)

  2. City Engineer (building inspection)

  3. City Health officer(sanitary inspection)

  4. Bureau of Fire Protection (fire clearance)

 
10 minutes

Gregoria Nilda B. Abonal 

Local Revenue Collection Officer IV

 

Rodolfo B. Pelagio 

Local Revenue Collection Officer II

 

 

 
3. Approval of Assessment

City Treasurer reviews and approves assessment; and affixes his signature on the assessment form.

 

2 minutes

Rodrigo C. Belleza

City Treasurer

4. Secure Clearances (new applicants or old applicants that did not pass inspection during the previous year)

New firms and applicants for renewal that did not pass zoning, building, sanitary and/or fire inspection conducted during the previous year have to secure clearances from the:

 

• City Planning and Development Coordinator
• City Engineer
• City Health Officer
• Bureau of Fire Protection

Old applicants only have to secure clearance from the office(s) whose inspection the firm did not pass.

If you are renewing your license, you may check if you still have deficiencies to comply with by logging into www.naga.gov.ph/ ebusiness

2 hours

(Actual inspection is conducted for all new enterprises. However, firms that constructed buildings and have already secured an Occupancy Permit do not have to obtain a Zoning Clearance and are not required to undergo Building Inspection)

Arch. Juan O. Villegas Jr.
City Planning and Development Coordinator
for zoning clearance

Engr. Leon B. Palmiano IV
City Engineer
for building clearance*

Dr. Vito C. Borja
City Health Officer
for sanitary inspection clearance

City Fire Marshall
for fire clearance
5. Secure Computer Print-out 

Proceed to the computer area (Windows 1 and 2) to get a printout of final assessment.

The clerk will check if the required clearances in Step 4 had been complied with before the printout is issued.

2 minutes

Grace M. Marco

Clerk II

 

Marilyn C. Sol

Casual

6. Payment of Business Taxes, Fees and other Charges

Proceed to Windows 3 to 6 and pay the taxes and fees appearing in the printout. You may choose to pay on an annual, semi-annual or quarterly basis.

5 minutes

Ligaya G. Baylon
Local Revenue Collection Officer III

Nelly Benito
Revenue Collection Clerk II

Ma. Lourdes Flores
Revenue Collection Clerk II

Alfredo Luneta
Revenue Collection Clerk II

Noel Israel
Revenue Collection Clerk II

7. Secure Permits and Registration Plate/Sticker

Proceed to Window 2. You will be given the following:

• Mayor’s Permit
• Sanitary Permit
• Health Cards (one for each worker)
• Business Plate (new applicants) or sticker (old applicants)

5 minutes

Ma. Natividad L. Saniel
Casual

 

 

  
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