Applying/Renewing a Business Permit

Applying/Renewing a Business Permit

ABOUT THE SERVICE

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/CBO, 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.

REQUIREMENTS

  • Business License Application/Assessment Form
  • Community Tax Certificate
  • Barangay  Business Clearance

Additional Requirements for New Applications:

  • Securities and Exchange Commission Articles of Incorporation (for corporations)
  • Department of Trade and Industry Business Name Registration (for sole proprietorships)
  • Cooperative Development Authority Registration (for cooperatives)

Other additional Requirements for registration and for Issuance of Mayor’s Permit:

  • 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
  • Messengerial  & 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
  • Vocational/Technical School                                                  -TESDA
  • Pawnshop                                                                                       -New-with condition MP-“application for Registration with BSP”
    Foreign Exchange
    Money Transfer                                                                            -Renewal: 1. Certification of Registration
    Money Remittance                                                                                 2. BSP Clearance on reportorial requirement FX, MC, RA
    Money Changer
  • Gasoline Station                                                                          -Certificate of Compliance-DOE
  • Educational Institution/School                                           -DepEd Registration Certificate
  • Lotto                                                                                               -PAGCOR/PCSO Certificate

Resolution from Sanggunian Panlungsod

  • Dental Laboratory                                                                   -Phil Dental Association Registration Certificate

Additional Requirements for Renewal:

  • Prior Year Print-out  and official receipts
  • BIR form from previous year-1701Q(1st -3rd Qtr), 2551M(Oct-Dec)
  • For Branches, declaration of Gross Receipts/Sales certified by accountant or manager
  • Real Property tax Clearance

TAXES AND FEES

Business Taxes –> Based on type of business and capitalization (new enterprises)or   annual gross receipts (existing enterprises)*
Mayor’s Permit Fee –> Based on  Asset Size*
Sanitary Inspection Fee –> Based on type of establishment*
Fire  Safety Inspection Clearance  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 Fee –> P 50.00 per employee
Business Plate (new firms) –> P 200.00 per business plate
Business plate  Sticker (renewal) –> P 30.00 per sticker
NOTE:
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

HOW TO AVAIL OF THE SERVICE

FOLLOW THESE STEPS

IT WILL TAKE YOU

PLEASE APPROACH

1. Secure and Fill-up  Application Form

2. Attach all requirements

DEXTER QUIAPO

MARY JANE BELLEZA

3. Secure clearances

3a. New applicants and those for renewal with deficiencies
CPDO
CBO
CHO
ENRO
BFP

3b. Those for other renewal,  will have to pass CHO & BFP

Note: Actual Inspections are conducted for all new enterprises.

Renewal- Processing by exception

WIFREDO B. PRILLES, Jr. (Zoning)
Engr. LEON  B. PALMIANO IV (Building)
City Engineers Office/CBO

Dr. VITO C. BORJA II
(Sanitary)
City Health Office

Mr. ALBERTO DE BAGUIO
(Fire Safety)
City Fire Marshall

ASSESSMENT, VERIFICATION AND APPROVAL
4. LRCO validates submitted information at BPL System and assesses taxes, fees and charges

5. City Treasurer reviews and approves assessment and affixes her signature on the printout.

6. Printout Billing Statement

10 minutes

PRUDENCIO V. RODRIGUEZ III
LRCO IV

GRACE M. MARCO
LRCO II

GREGORIA NILDA B. ABONAL
City Treasurer

DEXTER QUIAPO

MARY JANE BELLEZA

PAY

7. 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.

Note: With Priority lane designated  for Pregnant Women, PWD & Senior Citizens

* Payments  for Fire Inspection Fee are accepted by BFP Personnel

5 minutes Collecting personnel:

MARILYN S. EMBESTRO

OLGA B. IMPERIAL

ALFREDO G. LUNETA

JOEL ARROYO

ERLINDA E. MORADO

ROSA BELINDA R. DEL VILLAR

CHRISTHABELLE  B. VELARDE

NELLY V. BENITO
(Com. Tax Certificate)

BFP Personnel

CLAIM

8. Issuance of permits and registration Plate/Stickers.

*All pertinent documents, i.e., Mayor’s Permit, Sanitary Permit, health cards, business plates(new) sticker(renewal) and FSIC are released simultaneously

6 minutes

DEXTER QUIAPO
(Messenger)

MARY JANE BELLEZA
Clerk I

CITY TREASURER’S OFFICE
GF, Main Building, J. Miranda Avenue, Concepcion Pequeña, Naga City
For more information, please contact:
Mrs. Gregoria Nilda B. Abonal, City Treasurer
E-mail: cto@naga.gov.ph