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How to Register your business in the Philippines with the BIR?
1. Fill out the BIR Form for Registration (BIR Form 1901/1903) and submit the same together with the required complete documentary requirements at the New Business Registrant Counter (NBRC)
2. Pay Annual Registration Fee (ARF) with Revenue Collection Officer assigned at the NBRC/Authorized Agent Bank (AAB)/Mobile Payment (GCash), ePayment Channels (PesoNet, Bancnet, Union Bank) and buy BIR Printed Receipt/Invoice
3. Receive Certificate of Registration (COR), Proof of payment for ARF, and BIR Printed Receipt/Invoice
Where to register business with the BIR?
Application for registration of business shall be filed at the NBRC of the Revenue District Office (RDO) having jurisdiction over the principal place of business or residence of the taxpayer.
When to register?
1. When the first sale transaction occurred; pr,
2. Within thirty (30) calendar days from the issuance of Mayor’s Permit/Professional Tax Receipt by LGU; or Securities and Exchange Commission’s Certificate of Registration.
What are the documentary requirements for SOLE PROPRIETORS & PROFESSIONALS?
For Sole Proprietors (RMO 19-2018)
1. Duly accomplished BIR Form 1901
2. Any identification issued by an authorized government body (e.g. birth certificate, passport, driver’s license, Community Tax Certificate, if professional, valid PRC license) that shows the name, address, and birthdate of the applicant
3. BIR Printed Receipt/Invoice or Final sample of Principal Receipt/Invoice
4. Payment for ARF (P500.00), Documentary Stamp Tax (DST) (P30.00)
For Professionals not regulated by the Professional Regulation Commission
1. Duly accomplished BIR Form 1901
2. Any identification issued by an authorized government body (e.g. birth certificate, passport, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant) (RMO 19-2018)
3. Payment for ARF (P599.00), Documentary Stamp Tax (DST) (P30.00)
For Corporation (RMO 19-2018)
1. Duly accomplished BIR Form 1903
2. Copy of SEC Registration and Articles of Incorporation/Articles of Partnership as the case may be
3. Board Resolution indicating the name of the authorized representative and/or Secretary’s Certificate
4. Payment for ARF (P500.00), Documentary Stamp Tax (DST) (P30.00)
Additional documents, if applicable
1. Franchise Documents (e.g. Certificate of Public Convenience) (For Common Carrier)
2. Certificate of Authority, if Barangay Micro Business Enterprise (BMBE) registered
3. Proof of registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA and SBMA
4. For Joint Venture – Memorandum of Agreement
5. For GAI and LGUs – Copy of the Unit or Agency’s Charter
6. For Cooperatives – Copy of CDA Certificate of Registration
7. For Homeowner’s Association – Copy of HLURB Certificate of Registration and Articles of Association
8. For Labor Organization, Association or Group or Union Workers – Copy of DOLE Certificate of Registration, Constitution and By-Laws
9. For Foreign Embassies – Endorsement from DFA
10. For International Organizations – Host Agency or any international agreement duly certified by DFA
Reminders:
Attend the scheduled taxpayer’s initial briefing for new registrant at your respective RDOs
In case of authorized representative who will transact with the Bureau, a Special Power of Attorney (SPA) and ID of authorized person is required
IDs presented should be readable, untampered and contains consistent information with the documents presented
Manual books of accounts shall be registered before the deadline for filing of the first quarterly income tax return whichever comes earlier