What: Business Taxpayer Identification Number (TIN), Books of Accounts Registration, Authority to Print Receipts
Where: Bureau of Internal Revenue (BIR), Revenue District Office (RDO) having jurisdiction over your business address
Click here if your registering a sole proprietorship with BIR.
- BIR Form 1903 – Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable)
- Copy of your Securities and Exchange Commission (SEC) Registration and Articles of Incorporation/Articles of Partnerships (for partnerships or corporations)
- Copy of Cooperative Development Authority (CDA) Certificate of Registration (for cooperatives)
- Photocopy of Mayor’s Business Permit (or duly received Application for Mayor’s Business Permit, if application is still in progress)
Other requirements if applicable:
- Contract of Lease
- Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity
- Franchise Agreement
- License to Do Business in the Philippines, in case of resident foreign corporation
- 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)
Authority to Print (ATP) Requirements
- BIR form 1906
- Job order
- Final and clear sample
- Photocopy of your and the Printer’s Certificate of Registration (COR) (Form 2303)/paid Annual Registration Fee (ARF)
- Printers’ Certificate of Delivery (PCD)
Book of Accounts Registration Requirements
- BIR form 1905
- New sets of books of accounts
- Photocopy of COR and paid current ARF (for immediate verification and in case of a system downtime)
- Submit accomplished forms and other requirements to the RDO having jurisdiction over your business address. You can see the list of RDOs here.
- Appraisal to be conducted by the concerned RDO
- Pay the Annual Registration Fee (PHP 500.00) at the Authorized Agent Banks of the concerned RDO.
- Pay the Documentary Stamp Tax (DST) (PHP 15.00) (loose DST/BIR Form 2000 for DST on Contract of Lease, etc)
- Present proofs of payment and submit the requirements for ATP and books of accounts registration.
- Receive COR, “Ask for Receipt” notice (ARN), ATP, and books of accounts.
- You should apply with the BIR on or before operating your business
- Corporations (Taxable or Non-taxable) for which DST is required to be paid within five (5) days after the close of the month should register with the BIR on or before payment of DST
- Partnerships and cooperatives should register before or upon filing of any applicable tax return, statement, or declaration
- The original copy of your COR and the duly validated payment BIR Form 0605 are required to be displayed in any conspicuous place in your business establishment.
- Take note of your rights, duties, and responsibilities, as well as the schedule for filing of returns.
BIR Contact Information
Address: BIR National Office Bldg., BIR Road, Diliman, Quezon City, Philippines