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Bureau of Internal Revenue (BIR) Registration of Sole Proprietorships, Self-Employed Individuals, Partnerships & Corporations
Date Posted: October 19, 2011 - Philippine Government Agencies





FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS

Documentary Requirements For Single Proprietors, Mixed income earners

BIR Form 1901  - Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trust.
-  Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is not available 

For  Professionals where PTR is not required (e.i. Consultants, Agents, Artist, Underwriters & the like):
a)    Occupational Tax Receipt (OTR)/ Professional Tax Receipt (PTR);
b)    Birth Certificate;
c)     Marriage Contract, if applicable;
d)    Contract/Company  Certification.

Other  documents for submission only if applicable:
a)      Contract of Lease;
b)      DTI Certificate of Registration Business Name, if  business trade name shall be used;
c)      Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
d)      Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim  Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority
(SBMA);
e)     Franchise Agreement;
f)      Sworn Statement of Capital;
g)     Working Permit for non-resident;
h)     Waiver of husband to claim additional exemption;
i)       Marriage Contract; and
j)      Birth Certificate of declared dependents. 

In the case of registration of branch/Facility type:
a)     Copy of the COR of the Head office for facility type to be used by a particular branch;
b)     Mayor’s Permit or duly received Application for Mayor’s Business Permit, if the former is not yet available;
c)      DTI Certificate of Registration of Business Name, if a business trade name shall be used; and
d)    Contract of Lease, if applicable. 

Deadline
All Individuals engaged in trade or business shall accomplish and file the application on or before the commencement of business operation or from the day the first (1st) transaction occurred or within thirty (30) days from the application with LGU for issuance of Mayor’s Permit/Professional Tax Receipt (PTR), which ever comes earlier.

CORPORATIONS/PARTNERSHIPS (Including Government-Owned and -Controlled Corporations) (Taxable /Non-Taxable)

Documentary Requirements For Corporations/Partnerships

- BIR Form 1903 - Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable)
- Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, as the case may be;
- Copy of Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is not yet available

Other  documents for submission only if applicable:
a)     Contract of Lease;
b)     Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
d)      Franchise Agreement;
e)     License to Do Business in the Philippines, in case of resident foreign corporation;
f)      Proof of Registration/Permit to Operate with BOI, SBMA, BCDA, PEZA.

For  Cooperatives

     - Copy of CDA Certificate of Registration

     In the case of registration of branch/facility type:
     a)    Copy of the COR of the Head office for facility type to be used by a particular branch;
     b)    Mayor’s Permit or duly received Application for Mayor’s Business Permit, if the former is not yet available and
     c)     Contract of Lease, if applicable.

      Deadline
      - Corporations, partnerships, joint ventures shall accomplish and file the application before the commencement of business operation.
     
- In the case of corporations where documentary stamp tax (DST) is required to be paid within five (5) days after the close of the month, BIR Registration shall be done on or before payment of DST due.

    OTHER REQUIREMENTS FOR BIR REGISTRATION:
    - Application of Authority to Print (ATP)

    - BIR form 1906 together with the following:
     -  Job order
     -  Final & clear sample
     -  Photo copy of COR/paid ARF of TP & Printer
     -  Printers’ Certificate of Delivery (PCD)

    Registration of Books of Accounts Requirements:
     - BIR form 1905 together with the following:
     - New sets of books of accounts
     - Photocopy of COR & paid current ARF (for immediate verification and in case of systems downtime)

     Related Links:
     BIR eREGISTRATION SYSTEM for Sole Proprietors & Self-Employed Individuals

     Application for permit to adopt Computerized Accounting System (CAS)
     Application for Permit to Use Cash Register Machine (CRM) and/or Point of Sales Machine (POS)
     For more details, go to the website of the Bureau of Internal Revenue at www.bir.gov.ph

If you need help in your company’s registration with BIR, contact MyOffice:
Tel No: (+632)902.0988
Mobile No: (+63917)833.2002
Website: www.myoffice.com.ph