Enterprises that have closed or ceased to exist, or whose ownership has changed, must file with the CTO an application for Retirement of Business.
This should be done to update the city government’s records and to avoid accumulation of tax payments and penalties.
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | |||
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CLIENT STEPS | AGENCY ACTION | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
1. Application and Verification of Payments Secure and fill out Application for Business Retirement Form. | 2. Verify payments of previous taxes and fees due. | 12 minutes | DEXTER B. QUIAPO Revenue Collection Clerk II | |
3. Inspection of business establishment. To be scheduled (unannounced to the applicant). | 3 days | Business License Division | ||
4. Check and review for approval. | 2 minutes | DEXTER B. QUIAPO Revenue Collection Clerk II | ||
5. Recommendation for approval. | 2 minutes | MARIA SOCORRO R. GAYANILO | ||
6. Approval. | 2 minutes | NELSON S. LEGACION | ||
7. Issuance/ release of Request. | 2 minutes | DEXTER B. QUIAPO RONAN EMMANUEL A. CUYO | ||
TOTAL | P | 3 days and 20 minutes | ||
102 – G/F Main City Hall Bldg., Naga City Hall Complex, Juan Q. Miranda Ave., Concepcion Pequeña, Naga City

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