Business Registration for Non-Individuals

A guide on how to register a business for Non-Individuals

What makes you a Non-Individual Taxpayer?

• Corporations and partnerships, no matter how created or organized.
• Domestic corporations receiving income from sources within and outside the Philippines
• Foreign corporations receiving income from sources within the Philippines
• Estates and trusts engaged in trade or business

Basic Registration Guidelines

1. Persons doing business online with no TIN- Register business following existing policies in securing TIN and Registration of business
2. Persons doing business online who already have TINs but the business is not yet registered-
   1. Non-Individual- Update business registration using BIR Form 1905, details to include additional business activity (online selling)

The Certificate of Registration shall be issued to those who engage in business upon the compliance to these requirements:

1. Fill up Registration form
   1. 2 original copies of BIR Form No. 1903
2. Present any government-issued ID that is readable and untampered
   1. As applicable:
      1. SEC Certificate of Corporation
      2. SEC Certificate of Recording
      3. License to Do Business in the Philippines
3. Other documents required
   1. Articles of Incorporation
   2. Articles of Partnership
4. Payments to the New Business Registrant Officer (NBRO) posted in the New Business Registrant Counter (NBRC)
   1. Registration Fee (PHP 500)
   2. Loose Documentary Stamp Tax for affixture to COR (PHP 30)
5. Secure BIR Printed Receipts (BPR) or BIR Printed Invoices (BPI) or the Authority To Print (ATP)
   1. BPR/BPI- depending on the printing cost per RDO or
   2. ATP- own choice of printer from the list of accredited printers

Once completed, the taxpayer will receive a copy of the BIR-received Registration Form  1903, notice to issue Receipts/Invoice (NIRI), BPR/BPI or ATP, and the proof of payment registration fee.

Payment Form 0605 is used for renewing your business annually. JuanTax provides this form in the platform so you can conveniently pay your Annual BIR Registration Fee from home. Sign up now for FREE.