Regulation

Concerned Agency

Concerned Unit

Contact Person

Address

Tel.No.

Fax No.

Web-site ( if any)

http:\\www.bir.gov.ph

I.  For single Proprietorship/ Professionals 

Tax Form BIR Form 1901- Application for Registration for Mixed Income Individuals, Estates and Trusts

Documentary Requirements:

• Birth certificate or any valid identification showing name, address and birth date

• Mayor’s permit or application for Mayor’s Permit (when applicable)

• 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)
  

Procedures:

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.

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).
   

Deadline

All individuals engaged in trade or business shall accomplish and file the application before the commencement of their business operation.

Tax Form BIR Form 1903 - Application for Registration for Corporations/Partnerships (Taxable/Non Taxable), including GAIs and LGUs

Documentary Requirements:

• 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

• Mayor’s Permit or application for Mayor’s Permit – to be submitted prior to the issuance of the BIR Certificate of Registration

Procedures:

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.

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).

Deadline:

Corporations/partnerships/joint ventures shall accomplish and file the application before the commencement of the business operation.