BIR Business Registration – Requirements and Procedure

The Bureau of Internal Revenue (BIR) Business Registration is commonly the final step in acquiring documentary requirements for a business to legally start the operation in the Philippines. The primary purpose of BIR Registration is for the collection of business taxes. In this guide, you’ll learn the general requirements and procedure on how to register your business in BIR including the documents/business essentials that you should get after a successful registration.

For first timers, it is a common perception that registering your business in BIR and obtaining the required documents from them would be complicated or difficult. This is not entirely true, it’s just that you are not yet familiar about the process and that’s why this guide will help you out. This is primarily focused on BIR Business Registration on Sole Proprietorship type of business but also covers the Partnership/Corporation.

BIR Business Registration - Requirements and Procedure

If you are getting income of any source (employment, etc.), you are surely familiar about Tax Identification Number (TIN) for the tax collection of BIR. The TIN is one of the requirements in BIR Business Registration which you may get online or though the BIR Revenue District Office (RDO) in your area if you don’t have a TIN yet.

In case you already have a Tax Identification Number but your registration is not under the RDO that has the jurisdiction of your business, the first thing you have to do is to request a transfer of your TIN to the RDO where your business is under its scope. Just visit your current Revenue District Office and request for this change. You’ll just have to fill up a form (BIR Form No. 1905) and submit it back to them.

NOTE: You should register your business in Bureau of Internal Revenue within 30 days from the issuance of Mayor’s Business Permit.

What you should accomplish in the BIR Business Registration is the issuance of Certificate of Registration (COR) or commonly referred to BIR Form 2303, registration of your business’ Books of Account and acquisition of the Authority to Print Receipts and Invoices (ATP). To learn how to get all these, below are the general requirements and procedure you should be familiarized with.

BIR Business Registration Requirements

  • DTI Certificate of Registration
  • Barangay Clearance
  • Mayor’s Business Permit
  • Land Title, Tax Declaration, Contract of Lease, or Affidavit of Non-Rental (if applicable)
  • Government-issued IDs (at least 2) or PSA Birth Certificate
  • BIR Forms

BIR Business Registration Procedure

Step 1. Comply all the requirements and bring them in the Revenue District Office where your business is under its jurisdiction. You may get a blank copy of BIR Forms in the office or you may download them online and fill-up beforehand. If you need assistance regarding the forms, politely approach someone in the office to help you out.

The primary forms which you would be asked to fill up are the Registration Form, Payment Form and Documentary Stamp of Tax Lease. See the requirements above.

Step 2. Submit the accomplished BIR forms along with your documents.

Step 3. You shall be asked to pay for the corresponding fees. The Payment Form (BIR Form No. 0605) is the form needed for the registration fee worth ₱500 while the Documentary Stamp Tax on Lease (BIR Form No. 2000) is used to determine the payment based on your monthly rental (if applicable). Make at least 2 photocopies of the forms and go to the authorized or accredited agent banks to make such payments.

Step 4. Buy a Documentary Stamp for the Certificate of Registration worth ₱15 at the RDO Collection Area.

Step 5. Go to the RDO Registration Section and submit your BIR Forms signed by the authorized bank where you made the payments, the documentary stamp and documents on hand.

Step 6. In most BIR Revenue District Office, you shall be required to attend a Taxpayer’s Initial Briefing. This is to equip new entrepreneurs with the right knowledge about filing of taxes and stay compliant with BIR. After the briefing/seminar, your BIR Certificate of Registration (COR) shall be released along with the “Ask for Receipt” sign.

Step 7. Acquiring the COR and Ask for Receipt sign is not the end of the line. You have to secure a document called Authority to Print Receipts and Invoices (ATP) which allows you to print receipts and invoices when needed. Printing would normally take a week or two depending on the BIR Accredited Printer. Make sure to ask your RDO more about this to give you exact information.

To apply for Authority to Print Receipts and Invoices, you need to submit BIR Form No. 1906.

Step 8. The final step in BIR Business Registration would be registering your business’ Books of Accounts.

To register the Books of Accounts, accomplish the BIR Form No. 1900 (Application to Use Loose-Leaf/Computerized Books of Accounts and/or Accounting Records).

NOTE: You need to process and register your Books of Accounts and Authority to Print Receipts and Invoices within 15 days from the issuance of BIR Certificate of Registration and “Ask for Receipt” notice.

That was the general requirements and procedure on BIR Business Registration. For further inquiries, you may contact directly your RDO or share us some tips or additional information regarding this topic in the comment section.

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