7. ISSUANCE OF CERTIFICATE OF CESSATION

Enterprises that were closed or ceased their business operation or line of business or whose ownership has changed must file for a Certificate of Cessation. This should be done to update the Local Government’s record and to avoid the accumulation of tax payments and penalties.

Service Details

OFFICE OR DIVISION	BUSINESS PERMIT AND LICENSING OFFICE
CLASSIFICATION	SIMPLE
TYPE OF TRANSACTION:	G2B - Government to Business G2G - Government to Government
WHO MAY AVAIL:	Enterprises/Business Owners in Manolo Fortich

CHECKLIST OF REQUIREMENTS:	WHERE TO SECURE
Latest Business Permit	Client
Business Cessation Form (1 original)	Business Permit and Licensing Office
Proof of annual gross receipts which may include: i. Audited Financial Statements (“AFS”) or unaudited AFS for those who are not required to file AFS with the BIR or ii. Sworn declaration of gross sales or receipts, indicate the reason and date of retirement; or iii. Income Tax Return	Client
Board Resolution regarding closure (for corporation)	Client

CLIENT STEPS	AGENCY ACTION	FEES TO BE PAID	PROCESSING TIME	PERSON RESPONSIBLE
1. Submits complete requirements and receives order of payment.	1. Receives and verifies submitted documents.	None	5 minutes	Admin. Aide IV (Clerk II) - BPLO
	1.1 Prepares order of payment	None	5 minutes	Admin. Aide IV (Clerk II) - BPLO
	1.1.1 Approves and signs the order of payment	None	5 minutes	Licensing Officer III – BPLO
2. Pays the required fees to the Municipal Treasurer’s Office and presents official receipt to the Business Permit and Licensing Office	2. Accepts payment and issues official receipt.	Php 500.00/day	5 minutes	Revenue Collection Clerk II/ Municipal Treasurer’s Office
3. Receives Certificate of Cessation	3. Issues Special and records the transaction to the logbook.	None	5 minutes	Admin. Aide IV (Clerk II) - LAPD
TOTAL		Business Tax (See Annex 2 below for rates) and Certification fee of PhP 60.00	30 minutes