How to register your business with the Bureau of Internal Revenue (BIR) in the Philippines? After securing a certificate of registration from the Department of Trade Industry (DTI) for single proprietorship, Securities and Exchange Commission (SEC) for partnership and corporation, and after obtaining a Mayor’s Business permit with the Local Government Unit (LGU), your next step to operate as a duly registered business is to secure a certificate of registration from the BIR.
Registering your business with the BIR will give you the authority to print your official receipts and other invoices, provide you or your corporation a Tax Identification Number (TIN) and register the books you will use to record your business transactions. Furthermore, your BIR certificate of registration will state the types of taxes you will pay, such as business taxes, withholding taxes and income tax. The following are the requirements and steps to register your business or company with the BIR.
For single proprietorship
1. 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. The following are the forms and requirements to be attached with your application:
a. BIR Form 1901 – Application for Registration
b. Birth certificate or any valid identification showing name, address and birth date
c. Mayor’s permit or application for Mayor’s Permit
d. Department of Trade and Industry (DTI) Certificate of Registration of Business Name (to be submitted prior to the issuance of the BIR Certificate of Registration (COR)
2. Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks of the RDO.
3. 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).
4. The RDO shall issue the Certificate of Registration (Form 2303).
For partnerships and corporations
1. Accomplish BIR Form 1903 and submit the same together with the required attachments to the Revenue District Office having jurisdiction over the registered address of the business establishment. The following are the forms and documentary requirements to be attached with your application:
a. BIR Form 1903 – Application for Registration for Corporations/Partnerships (Taxable/Non Taxable)
b. SEC “Certificate of Registration (Certificate of Incorporation/Certificate of Co-Partnership) or “License To Do Business in the Philippines” in case of resident foreign corporation
c. Mayor’s Permit or application for Mayor’s Permit – to be submitted prior to the issuance of the BIR Certificate of Registration
2. Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks of the RDO.
3. Pay P 15.00 for the Certification Fee and P 15.00 for the Documentary Stamp Tax (in loose form to be attached to Form 2303).
4. The RDO shall issue the Certificate of Registration (Form 2303).
5. Taxpayer must pay the Documentary Stamp Tax on the Articles of Incorporation as prescribed under Section 175 of the NIRC, on the 5th of the month following the date of issuance of said article (per RR 4-2000).
Further steps following the registration
1. Apply for Invoices/Receipts using BIR Form No. 1906 – Authority to Print. The BIR will give you an “Ask for a Receipt” Notice (ARN) together with the COR BIR form 2303, and it must be posted conspicuously in your business establishment.
2. Register books of accounts (Journal / Ledger / Subsidiary Income Book and Subsidiary Purchases/Expenses Book) and have them stamped by the RDO where the business is registered. The BIR examiner will usually advise you the types of books and taxes applicable to your business upon briefing.
3. Update registration information, if needed, using BIR Form No. 1905 (change of registered address, personal exemptions, additional tax types, etc.) Submit this at the RDO having jurisdiction over the place of business
Note:
Corporations, partnerships, joint ventures and all individuals engaged in trade or business shall accomplish and file the application before the commencement of the business operation.
Source: Bureau of Internal Revenue (BIR) Philippines
Victorino Q. Abrugar is a marketing strategist and business consultant from Tacloban City, Philippines. Vic has been in the online marketing industry for more than 7 years, practicing problogging, web development, content marketing, SEO, social media marketing, and consulting.
Hello Sir!
First, I would like to thank you for posting these details about business registration. They are very helpful.
Anyway, I have a question for you. I am in the process of formulating my Business Plan for an ESL School. And I’m collecting information about the registration. Do you have some blogs on how to register an ESL School in Bureau of Immigration (BI) so I can accept foreign students and get all the other certifications such as Special Student Permit (SSP) and Alien Certificate of Registration Identification (ACRI) Card.
Apparently the BI website only shows the registration procedures for Universities who are accepting foreign students. They have different requirements such as the certificate of accreditation in FAPE/FAAP, among others. I would like to get complete details on this.
I hope you find time to read my comment and it would mean a lot if you could help me gather the details.
Thank you very much, Sir! More power to you! God bless!
Hi Sir Vic,
Good Day!
Can i use my TIN number from my employment to business BIR registration?
thank u.
Yes, if you are registering a sole proprietorship business since your personal TIN and sole proprietorship business TIN should be one and the same. But for corporate and partnership business registration, a separate TIN is required.
Pano po kung nagregister sa DTI pero hindi naka register sa BIR then hindi din tinuloy yung business may Tax and Penalties po ba iyon?
Same question with SEC registered corporation po. Successfully registered with SEC pero hindi din naregister sa BIR then hindi natuloy ang business. Are there Taxes and Penalties?
Thank you.
Basically, they should be registered with the BIR within 30 days from DTI and SEC registration. Thus, penalties may be imposed by BIR.
Good Evening Sir Vic,
Pwede ko bang malaman kung magkano ang allowed na capital para makapag-register sa BIR. kung ang business ko ay caps, sandals & Slippers.
Thank you in advance.
I hope for your kind and immediate response….
It will depend on your type of business formation. You should first register with DTI (for single proprietorship) or SEC (for partnership and corporation) before registering with BIR.
Hi!
We started a family business (it was franchised food stalls actually) and had started operating few months ago. We’ve only managed to secure the Business Name Registration and Bgy. Clearance. Our landlord is asking us for the receipts for withholding tax. Can you pl email or walk me thru on the steps to take to apply and pay for that. will there be penalties for missed months?
Can this be done at the QC Civic Center or do I still need to go to the RDO that handles our location? thanks!
Btw, we don’t have a business TIN yet. The business is just for a single proprietorship.
Since you started business operations without BIR registration, BIR may impose penalties on your business.
Is it possible to offer bookkeeping and a retail business under one business name? I only have one client for my bookkeeping work.
Better ask advice from the BIR to make sure.
Hi Sir,
What are the steps to take given that i was a former employee and now I work as a sales agent (financial advisor) and paid on commission basis?
You may choose to register with the BIR as a registered professional.
I was a government employee for 8 years and I have a TIN number. I resigned from my job and planning to put-up a small business. My question is, Shall I request for a new TIN number for the business or shall i use my TIN number when i was an employee?
Thank you very much
If it’s a sole proprietorship business under your name, then you will use the same TIN number.
Dear Sir Vic,
I am an OFW from Riyadh, KSA. I am opening a business there in the Philippines and it will be managed by my sister. I’ve already registered my business under my name through Online DTI registration. May i know if i can register it with the BIR without my presence? Hoping for a quick favorable response. Thank you & More power.
Sincerely,
Olga OR
Good eve sir. Tanong ko lang po. Regarding internet cafe business. Kumuha na po kami ng DTI last January 2017 until now hindi pa kami nkapag open kasi sa lugar namin today, april 27, 2017 lang na activate yung internet connection. Wala pa kami mayor’s permit/brgy.clearance. Pagkumuha kami ng permits pati sa bir may penalty na po ba kaming babayaran? Thanks in advance sa sagot po.
Please read: https://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-tin.html
Corporations and their branches shall accomplish and file the application on or before the commencement of business, it shall be reckoned from the day when the first sale transaction occured or within thirty (30) calendar days from the issuance of Mayor’s Permit/PTR by LGU, or Certificate of Registration issued by the Securities and Exchange Commission (SEC), whichever comes earlier
Kung foundation po para sa mga taong need ng help like medicine,hospital and medicine assistance,donations, paano po ipaparegister? Thank you Sir Vic
Please read this article: http://businesstips.ph/how-to-register-a-foundation-in-the-philippines/
Good day sir vic,
Meron kasi Ako business ngayon sa Pampanga at registered narin sa Bir. Plano Kurin sanang magopen pa nang Isa pang business na Ang operation ay sa metro manila Pero nandito sa Pampanga Ang to at home address ko. Tanong sir dito po ba ako sa Pampanga magparegister nang business sa Bir at mayor’s permit. Thanks a lot.
I am a Business Administration major in Marketing Management student . As a part of my curriculum requirements , i need to assume, that i am putting up a business with capital investment amounting to 3,525,000. How much I will pay the BIR for this capital? and how many working days the process would take?Assumed business is Photo studio. Thankyou.
Hello!
I’m Freelance Photographer and I want to have a Permit and have an OR. And I have a DTI and planning to get a Barangay Permit, and My question is if I have a Barangay permit do I need to go ASAP in City hall to get a MAYOR’S PERMIT?
Hi, Sir;
I am connected in a real estate (buy and sell of land), my employer asked me to register the business at BIR, SSS, Pag-ibig and Philhealth. The SEC registration is dated 26 February 2018. They already started the business since then, is there any penalty if i registered the business at this time with the BIR?
Second question: My employer has a sole proprietorship business, with the same business (buy and sell of agricultural and is also not registered with the BIR, how do i go about this. Do I still need to register his single proprietorship business or do I just register the corporation?
Hello Emy,
Basically, you have to register any business with the BIR before starting business operation. Hence, the BIR may impose a penalty on your business for late registration.
Yes, you have to register his single proprietorship business, especially if it has already a DTI trade name and is operating a business. Remember that the corporation is a separate entity from a single proprietorship business or its owner.
It’s better to register it while the BIR has not yet tax mapped your business, or it may impose bigger penalties if they find out you are already operating a business and earning income even if it’s not yet registered.
Hi sir vic. My concern is. I got my dti since 2017. And register by bgry permit in 2017, 2018 and 2019. Pero di pa po ako kumukuha ng mayors permit and bir. Since sa bahay lang po ako and paisa isa lang ang client ko.. but this yr po gusto ko na sana iapply for mayors and bir.. may penalty na po ba ako sa bir pag same dti pa rin ang gagamitin ko? Thanks sa pagsagot.
Hi, do you have a guide for businesses through online selling only? What permits should I accomplish?
Tanong lang po. Balak ko pong mabukas ng store po na yelo lang o baka pati softdrinks na rin tinda maliit lang po, tipong nasa bahay lang yung ref ko aabot abot ko lang sa pinto/bintana ko pag may bumibili wala naman akong pwesto talaga, tapos maghahanap din po pagkakakitaan sa online by doing services like yung mga product lister sa amazon. Nakatira po ako sa apartment. Maliit lang po kikitain ko pero gusto ko pong magsimula ng tama. Ano pong gagawin ko gusto ko pong magparegister sa BIR. Nagtatry po akong magbasabasa pero sobrang bago sa akin tong mga bagay na to ukol sa tax. Sa mixed income earner ako? Then? Wala din po akong TIN pa. anong uunahin ko? Ano po steps. Salamat po sa makakatulong.