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ORDINANCE NO. 2026-001

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AN ORDINANCE EXTENDING THE DEADLINE FOR THE PAYMENT OF BUSINESS TAXES, FEES AND CHARGES AND RENEWAL OF BUSINESS PERMITS AND LICENSES WITHOUT PENALTIES AND SURCHARGES FROM JANUARY 20, 2026 TO JANUARY 23, 2026, AND THE SECURING OF MAYOR’S PERMIT FROM JANUARY 31, 2026 TO FEBRUARY 6, 2026.

Author(s)/Sponsor(s): Hon. Francisco M. Mendoza
Date Enacted: January 20, 2026

Highlights

This ordinance extends the deadline for the payment of business taxes, fees, and charges, as well as the renewal of business permits and licenses, without penalties or surchargesThe deadline for these payments is moved from January 20, 2026 to January 23, 2026The deadline for securing a Mayor’s Permit without penalty or surcharge is also extended from January 31, 2026 to February 6, 2026The ordinance shall take effect upon its approval.

Highlights:

  • Extension of deadline for business taxes, fees, and charges from January 20, 2026 to January 23, 2026.
  • Extension of deadline for securing a Mayor’s Permit from January 31, 2026 to February 6, 2026.
  • Extensions are applicable for payments and permits secured without penalties and surcharges.

Author: Hon. Francisco M. Mendoza

Date Filed (Enacted): January 20, 2026

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Full TEXT:

ORDINANCE NO. 2026-001

AN ORDINANCE EXTENDING THE DEADLINE FOR THE PAYMENT OF BUSINESS TAXES, FEES AND CHARGES AND RENEWAL OF BUSINESS PERMITS AND LICENSES WITHOUT PENALTIES AND SURCHARGES FROM JANUARY 20, 2026 TO JANUARY 23, 2026, AND THE SECURING OF MAYOR’S PERMIT FROM JANUARY 31, 2026 TO FEBRUARY 6, 2026.

Author: Hon. Francisco M. Mendoza

Be it ordained by the Sangguniang Panlungsod of Naga City, that:

SECTION 1. The deadline for the payment of business taxes, fees and charges without penalty and surcharge is hereby extended from January 20, 2026 to January 23, 2026 while the deadline for securing a Mayor’s Permit without penalty and surcharge is extended from January 31, 2026 to February 6, 2026.

SECTION 2. This ordinance shall take effect upon its approval.

ENACTED: January 20, 2026

WE HEREBY CERTIFY to the correctness of the foregoing ordinance.

GABRIEL H. BORDADO JR.

City Vice Mayor & Presiding Officer

LILIAN PASCUAL

Acting Secretary to the Sangguniang Panlungsod

APPROVED:

MARIA LEONOR G. ROBREDO

City Mayor