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, otherwise 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.
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 (CPDO, CEO/City Building Office, CHO & BFP). Processing of licenses for these applicants will take approximately 2 hours. Otherwise, only 30 minutes are required to secure a license.
Before applying for renewal of business license, firms may log on to the city government’s e-biz online facility (www.naga.gov.ph/ebusiness) to check whether they still need to secure building, zoning, fire and/or sanitary inspection clearances before their applications can be processed. E-biz online connects firms to the city’s unified business tracking system which contains information on the results of inspections done by various offices during the previous year.
TAXES AND FEES
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→ Based on type of business and capitalization (new enterprises) or annual gross receipts (existing enterprises) * | |
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→ Based on Asset Size * | |
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→ Based on type of establishment * | |
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→ Based on type of establishment * | |
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→ Based on type of structure ** | |
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→ Based on type of establishment and product(s) sold *** | |
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→ P 150.00 per employee | |
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→ P 200.00 per business plate | |
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→ P 30.00 per sticker | |
Please refer to the following ordinances posted at www.naga.gov.ph/ordinances:* Ordinance No. 2004-123 – Revised Revenue Code Ordinance No. 2013-065 – Some Amendments to Ord. No. 2004-123 ** Ordinance No. 1997-081 – Revised Building Code *** Ordinance No. 2004-030 – Upgrading of Garbage Fees Ordinance No. 2009-065 – Amendment on Sec. 86A of Ord. 2004-123 |
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CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
NEW
Additional Requirements for New Applications:
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RENEWAL
Additional Requirements for Renewal:
Clearances/Permit
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CLIENT STEPS | AGENCY ACTION | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
BUSINESS ONE-STOP SHOP at the Naga City People’s Hall (Every first month of the year) | |||||
Secure and fill-up Application Form. | DARWIN B. MONTE MELINDA S. ASPRA | ||||
2. Secure Documentary Requirements & Clearances
| CITY PLANNING AND DEVELOPMENT OFFICER CITY HEALTH OFFICER CITY BUILDING OFFICER CENR OFFICER BUREAU OF FIRE PROTECTION CITY DIRECTOR | ||||
3. Encoding and verification. | 5 minutes | JUDITO FELIX M. BOTOR ERIC S. ALANO RAYMOND B. NASAYAO RONAN EMMANUEL A. CUYO ANGELINE B. BATAC | |||
4. Assessment, approval, and billing statement printing. | 10 minutes | GRACE M. MARCO DEXTER B. QUIAPO RONAN EMMANUEL A. CUYO GLADINA S. POSUGAC MARIA SOCORRO R. GAYANILO CECILIA A. BACOLO | |||
5. Pay at the City Treasurer’s Office. Proceed to Windows 3 to 8 with billing statement printout on hand. Payment Options: Annually, Semi-annually, and quarterly Alternate transaction adaption to all windows/counters for PWD, Senior Citizens, Pregnant Women for payment of taxes and payment of fees and charges Payment thru: - POS - Over the counter(LBP) - ePayment (LBP) Separate processing and payment for BFP at the Naga City People’s Hall. | 5 minutes | Collecting Personnel: OLGA B. IMPERIAL JOEL R. ARROYO MARY JANE S. BELLEZA CRISTHABELLE B. VELARDE HAIDE C. SEMPUEGO LEO RICARDO N. GENERAL TUDY T. ESTRELLA Reliever: (Bookbinder I) (Collector Designate) ERIC S. ALANO Metro Aide I MARIE FRANCE D. RENTOY ROSABELINDA R. DEL VILLAR RONAN EMMANUEL A. CUYO DEXTER B. QUIAPO MARILYN S. EMBESTRO | |||
6. Claim (Naga City People’s Hall). Issuance of Permits and Registration Plates/ Stickers.
| 5 minutes | Releasing Personnel: DARWIN B. MORTE SALVADOR C. SATO II BOBBY A. MARTINEZAdministrative Aide I (Casual) GENARO R. SAN JOSE JOMAR V. BENITO | |||
TOTAL | P | 25 minutes | |||
REGULAR BUSINESS REGISTRATION AND RENEWAL (February to December) | |||||
Attach all requirements. | DEXTER B. QUIAPO ERIC S. ALANO ANGELINE B. BATAC RONAN EMMANUEL A. CUYO Revenue Collection Clerk I | ||||
2. Secure clearances. 2a. New applicants and those for renewal with deficiencies:
2b. Those for other renewal, will have to pass CHO & BFP * Actual Inspections are conducted for all new enterprises. | WIFREDO B. PRILLES, Jr. ENGR. ALEXANDER N. CANING DR. VITO C. BORJA II F/C INSP. PETER PAUL V. MENDOZA | ||||
3. Assessment, Verification, and Approval. LRCO validates submitted information at BPL System and assesses taxes, fees and charges. City Treasurer reviews and approves assessment and affixes her signature on the printout. Printout Billing Statement. | 10 minutes | GRACE M. MARCO MARIA SOCORRO R. GAYANILO DEXTER B. QUIAPO
ERIC S. ALANO RONAN EMMANUEL A. CUYO | |||
4. Payment. Proceed to Windows 3 to 8 and pay the taxes, fees and other taxes appearing in the printout. Business owners have the option to pay on an annual, semi-annual or quarterly basis.
| 5 minutes | Collecting personnel: OLGA B. IMPERIAL JOEL R. ARROYO MARY JANE S. BELLEZA CRISTHABELLE B. VELARDE HAIDE C. SEMPUEGO LEO RICARDO N. GENERAL TUDY R. ESTRELLA Reliever: ERIC S. ALANO ANGELINE B. BATAC RAYMOND B. NASAYAO ROSABELINDA R. DEL VILLAR MARILYN S. EMBESTRO | |||
5. Claim. Issuance of permits and registration Plate/Stickers.
| 6 minutes | DEXTER B. QUIAPO ERIC S. ALANO RONAN EMMANUEL A. CUYO | |||
TOTAL | P | 21 minutes | |||
Other Additional Requirements for registration and for Issuance of Mayor’s Permit: (Depending upon the nature of the business)
Branch Office-Corporation - | Board Resolution indicating capital investment |
Auto Repair Shop, Radio & other Electronic Shops | DTI Accreditation Certificate |
Dealers of Rice & Corn | NFA License |
Drugstore | BFAD License |
General/Specialty Eng’g./Contractor | PCAB Contractor’s License |
Messenger & Courier Services | DOTC Permit |
Pest Control Services | Pest Control License |
Real Estate Broker | DTI Issued Re-Broker License |
Recruitment Agency | DOLE Permit (local) POEA(License) |
Rent-a-car & Transport Services | LTFRB License |
Firearms & explosives | Camp Crame License to operate |
Security Agency | Permit to operate from PNP HQ (Camp Crame) |
Telecommunication, cell phone repair shop | NTC License TESDA Vocational/Technical School |
Pawnshop | New-with condition MP-“application for Registration with BSP” Foreign Exchange Money Transfer
1. Certification of Registration Money Remittance 2. BSP Clearance on reportorial requirement FX, MC, RA Money Changer |
Gasoline Station | DOE - Certificate of Compliance |
Educational Institution/School | DepEd Registration Certificate |
Lotto | PAGCOR/PCSO Certificate Resolution from Sangguniang Panlungsod |
Dental Laboratory | Phil Dental Association Registration Certificate |
102 – G/F Main City Hall Bldg., Naga City Hall Complex, Juan Q. Miranda Ave., Concepcion Pequeña, Naga City
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