STEPS TO BIR BUSINESS REGISTRATION AND A COMPLETE LIST OF

BIR REGISTRATION REQUIREMENTS

Registering your business with the Bureau of Internal Revenue (BIR) is one
of the things that a business owner needs to do to make your business legal
and to avoid the risk of being tax evader. Whether you are an individual
(professional, consultant) or a company (single proprietor, partnership,
corporation) you must complete the whole registration process.

Here are some tips that may help you when you register your business with
the BIR.

I. BIR Business Registration Requirements

1. Certification
a. DTI Certification (Single Proprietor)
b. Articles of Partnership SEC (Partnership)
c. Certificate of Incorporation SEC (Corporation)
d. Tax Identification Number TIN (Professional/Consultant)
2. Contract of Lease or Land Title
a. Contract of Lease – if you rent the place
b. Land Title / Tax Declaration – if you own the plac
3. Mayor’s (Municipal) Permit
a. Barangay Clearance

If you have completed all of these BIR requirements, you are now ready to
proceed with the registration with the BIR. Here are the 10 steps for
registering your business with the BIR.

II. 10 Easy Steps for Registering with the BIR

1. Prepare / accomplish in 3 copies the following BIR forms needed for

your business. They are available at all BIR offices or download these
forms online. (http://www.bir.gov.ph/index.php/bir-forms.html)

Documentary
Requirements Single Proprietor Partnership Corporation
BIR FORM 1901
✓
(Application
Form)
BIR FORM 1903
✓ ✓
(Application
Form)
BIR FORM 0605 ✓ ✓ ✓
(Payment Form)
BIR FORM 2000
(Documentary ✓ ✓ ✓
Stamp Tax on
Lease)
BIR FORM 2000
(Documentary ✓
Stamp Tax on
Subscription)

2. Go to the Revenue District Office (RDO) that has jurisdiction over your
registered address. You can also visit this link
(http://www.bir.gov.ph/index.php/contact-us/directory/revenue-
district-offices.html) to know which RDO has jurisdiction over you.

3. Go to the officer of the day. He will assess how much to pay for the
registration. Normally, the registration fee is P500.00 while the
Documentary Stamp Tax on Subscription depends on how much your
capital is, while the Documentary Stamp Tax on Lease depends on
your monthly rental. Please submit these forms and documents to the
officer of the day.

Documentary
Requirements Single Proprietor Partnership Corporation
BIR FORM 1901
✓
(Application
Form)
BIR FORM 1903
✓ ✓
(Application
Form)
BIR FORM 0605 ✓ ✓ ✓
(Payment Form)
BIR FORM 2000
(Documentary ✓ ✓ ✓
Stamp Tax on
Lease)
BIR FORM 2000
(Documentary ✓
Stamp Tax on
Subscription)
Photocopy ✓
DTI Certificate
Photocopy ✓ ✓
SEC Certificate
Contract of Lease ✓ ✓ ✓

4. After the assessment, go to the accredited banks for payment. Usually

accredited banks are within the vicinity of the RDO or you can ask
anyone from the BIR in that RDO to be sure. Submit these assessed
forms to the teller of the bank.

Documentary
Requirements Single Proprietor Partnership Corporation
BIR FORM 0605 ✓ ✓ ✓
(Payment Form)
BIR FORM 2000
(Documentary ✓ ✓ ✓
Stamp Tax on
Lease)
BIR FORM 2000
(Documentary ✓
Stamp Tax on
Subscription)

5. After the payment has been made, go back to your RDO. Get a queue
number from the guard. Go to the registration section for the receiving
of your application. Wait for your turn to be called and submit a
photocopy of BIR form payments, special BIR payment form (all
Accredited Banks of RDO have a special payment form for BIR only)
and other documentary requirements. The following are:

Documentary
Requirements Single Proprietor Partnership Corporation
BIR FORM 1901
✓
(Application
Form)
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. Schedule for release. Some RDOs may request you to attend a

seminar about the filing of your taxes before the actual release of
Certificate of Registration but some do not; be prepared just in case.
Also, don’t forget to ask for an “Ask for Receipt” sign. Some RDOs will
automatically give it to you together with the COR and some do not.
So to be sure, just ask for it.

7. Purchase Books of Accounts. Normally for VAT (Value Added Tax)

there are six (6) Books of Accounts while there are four (4) Books of
Accounts for NON VAT and these are:

Kind of Books Value Added Tax (VAT) Non - VAT

Journal ✓ ✓
Ledger ✓ ✓
Cash Receipt ✓ ✓
Cash Disbursement ✓ ✓
Subsidiary Sales ✓
Journal
Subsidiary Purchase ✓
Journal
8. Register the Books of Accounts

 Accomplished BIR Form 1905

 Books of Accounts
 Submit BIR Form 1905 and Books of Accounts to the Registration
Section and wait for the release.

9. Apply for Authority to Print (ATP)

 Accomplished BIR Form 1906

 Photocopy of COR and paid Registration BIR 0605

10. Lastly, printing of your receipts (Official Receipts and / or

Invoices). This normally takes one to two weeks to be printed.
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