BIR - Business Registration Requirements
EVERY BUSINESS enterprise has to register with the BIR for taxation purposes.
1. Secure a permanent record file number of Tax Identification Number (TIN) from the BIR National Office in Diliman, Quezon City.
Bureau of Internal Revenue (BIR)
Agham Road, Diliman, Quezon City
Trunkline: (632) 929-7676 / 927-2511
2. Register the business/trade name at the BIR office nearest you. Secure and file an application form, together with supporting papers, as follows:
- Mayor’s permit
- BIR Application Form 1901 for Single Proprietorship
- BIR Application form 1903 for Partnership and Corporation
- Certificate of Business Name Registration from the DTI
- Articles of Partnership or Corporation
- Community Tax Certificate
3. Secure authority to print books of account, invoices, receipts, and other accounting records by filling up four copies of an application form. Attach four draft copies of the material to be printed as well as a copy of the job order.
4. Register book of accounts, invoices, receipts, etc.
a) Accomplish BIR Form 1901 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the business establishment.
b) Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks of the Revenue District Office (RDO).
c) Pay P 15.00 for the Certification Fee and P15.00 for the Documentary Stamp Tax (in loose form to be attached to Form 2303).
d) The RDO shall issue the Certificate of Registration (Form 2303).
For complete details and information, visit http://www.bir.gov.ph/reginfo/regtin.htm
Source: Bureau of Internal Revenue