All starting businesses are required to register under the Bureau of Internal Revenue. This allows a business owner to release receipts and invoices to their customers. Furthermore, the certificate of registration also mandates what type of tax you will pay as a business owner.
Be sure to have the following documents ready before applying for a BIR business registration:
1. Mayor’s Permit
2. Contract of Lease (proof of rent) or Land Title (proof of land ownership)
3. Certification
- DTI Business Registration Certificate (for sole proprietors)
- SEC Articles of Partnership or Certificate of Incorporation (for partnerships & corporation)
Your BIR business registration application depends on your business type. Successfully get your certification when you follow these steps:
1. Fill out 3 copies these forms based on your business classification. You may pre-download it online or grab a copies at the BIR.
A. Sole Proprietor
- BIR Form 1901 – Application Form
- BIR Form 0605 – Payment Form
- BIR Form 2000 – Documentary Stamp Tax on Lease
B. Partnership
- BIR Form 1903 – Application Form
- BIR Form 0605 – Payment Form
- BIR Form 2000 – Documentary Stamp on Tax Lease
C. Corporation
- BIR Form 1903 – Application Form
- BIR Form 0605 – Payment Form
- BIR Form 2000 – Documentary Stamp on Tax Lease
- BIR Form 2000 – Documentary Stamp Tax on Subscription
2. Proceed to the Revenue District Office that governs your business.
This is determined based on your business address .
3. Submit the requirements below to the designated officer.
A. Sole Proprietor
- BIR Form 1901 – Application Form
- BIR Form 0605 – Payment Form
- BIR Form 2000 – Documentary Stamp Tax on Lease
- Photocopy of DTI Certificate
- Contract of Lease or Land Title
B. Partnership
- BIR Form 1903 – Application Form
- BIR Form 0605 – Payment Form
- BIR Form 2000 – Documentary Stamp on Tax Lease
- Photocopy of SEC Certificate
- Contract of Lease or Land Title
C. Corporation
- BIR Form 1903 – Application Form
- BIR Form 0605 – Payment Form
- BIR Form 2000 – Documentary Stamp on Tax Lease
- BIR Form 2000 – Documentary Stamp Tax on Subscription
- Photocopy of SEC Certificate
- Contract of Lease or Land Title
At this point, your registration fee will be assessed.
Fees:
Registration fee is Php 500
Documentary Stamp Tax on Subscription is determined based on your capital
Documentary Stamp Tax on Lease is determined based on your monthly rental
4. Pay necessary fees at accredited banks.
A. Sole Proprietor
- BIR Form 0605 – Payment Form
- BIR Form 2000 – Documentary Stamp Tax on Lease
B. Partnership
- BIR Form 0605 – Payment Form
- BIR Form 2000 – Documentary Stamp on Tax Lease
C. Corporation
- BIR Form 0605 – Payment Form
- BIR Form 2000 – Documentary Stamp on Tax Lease
- BIR Form 2000 – Documentary Stamp Tax on Subscription
5. Queue at the Registration Section and submit the following documents:
A. Sole Proprietor
- BIR Form 1901 – Application Form
- Photocopy of paid BIR Form 0605 – Payment Form
- Photocopy of paid BIR Form 2000 – Documentary Stamp Tax on Lease
- Contract of Lease or Land Title/Tax Declaration
- Photocopy of Mayor’s Permit
B. Partnership
- BIR Form 1903 – Application Form
- Photocopy of paid BIR Form 0605 – Payment Form
- Photocopy of paid BIR Form 2000 – Documentary Stamp Tax on Lease
- Contract of Lease or Land Title/Tax Declaration
- Photocopy of Mayor’s Permit
C. Corporation
- BIR Form 1903 – Application Form
- Photocopy of paid BIR Form 0605 – Payment Form
- Photocopy of paid BIR Form 2000 – Documentary Stamp Tax on Lease
- Photocopy of paid BIR Form 2000 – Documentary Stamp Tax on Subscription
- Contract of Lease or Land Title/Tax Declaration
- Photocopy of Mayor’s Permit
6. Get your receipt & schedule for release
Some RDOs require attending a seminar about filing of your taxes before releasing your Certificate of Registration.
7. Buy your Books of Accounts
8. Register your Books of Accounts
Submit your books of accounts and accomplished BIR Form 1905 to the registration section.
9. Apply for an Authority to Print (ATP)
Submit a photocopy of Certificate of Registration, paid registration BIR 0605, filled out BIR Form 1906
10. Claiming of your Official Receipt or Invoices
