How To Register With The BIR

Now that you have your DTI/SEC Registration and Mayor's Permit, you can now apply with the BIR. Since most small and medium businesses register as sole proprietorships, this blog will focus on them.

Note: For those with TIN, make sure that the RDO where you are registering your business is the same where your TIN was registered. You can call the BIR contact center 981-8888 or trunkline 981-7000 and verify with them. If you are working and establishing a business in a different RDO, verify with BIR if there's a need to transfer. However, most cases are they will require you to transfer it to where your business is located as you have to file quarterly and annual income tax returns (1701Q/1701).
  1. Accomplish 3 copies of the following BIR forms and attached the requirements:
    • Form 1901 - Application for Registration of Self-Employed & Mixed Income Individuals, Estates, Trusts. Photocopy the following attachments (bring the original just in case they ask for it):
      • Any document showing your name, address and birth date
      • Mayor's permit
      • DTI Certificate
    • Form 0605 - Payment Form
    • Form 2000 - Documentary Stamp Tax (if applicable e.g. Contract of lease etc.)
      • Copy of the document to which the documentary stamp be affixed
  2. Go to the nearest RDO (Revenue District Office) where you registered your business. Ask the officer how much to pay for the registration fee (usually P500) and documentary stamp tax.
  3. After the assessment, go to the nearest accredited agent banks near the RDO. Present Form 0605 and Form 2000 to the teller and pay the amount indicated.
  4. After payment, photocopy first Form 0605 and Form 2000 before going back to the RDO. Before submitting Form 1901, ask the officers or the security guard where you can pay the P15 documentary stamp tax and P15 certification fee. This will be for the COR.
  5. Look for the officer in charge for COR application, submit Form 1901 together with the requirements and photocopies of the payment forms as proof of payment. They will give you the release date of your COR (Certificate of Registration) and "Ask for Receipt" signage. Some officers will request you to attend a seminar (briefing for new businesses) before releasing your COR.
  6. While waiting for your COR, you need to register your 'books of accounts' and authority to print (ATP) receipts/invoices.
    • For the books of accounts, check my blog about this.
      • Form 1900 for loose-leaf books of accounts
    • For the ATP, you can scout for suppliers. Make sure that they are accredited by the BIR. You can check BIR's website. Some printing companies will help you in processing your application. These are the requirements:
      • Accomplish BIR Form 1906 with the following requirements:
        • Job order
        • Final and clear sample of your receipt
        • Photocopy of COR
        • Photocopy of Form 0605
        • Printer's Certificate of Delivery (PCD)
  7. Usual waiting days for the COR is 3 working days. After securing your COR and have prepared the requirements for ATP and books of accounts, photocopy the COR to be attached to Form 1906. You should also bring the received copies of Form 1901 and Form 0605 just in case they will ask for it.
  8. Proceed to the officer in charge for the stamping of the books of accounts. You can actually do this after step 5. You just have to bring the books of accounts upon registration. However, some prefer to do it upon receipt of their COR.
  9. After the stamping, proceed to the officer in charge for the ATP. Submit all the requirements. The officer will validate and receive all the documents. Keep the PCD and Form 1906 duly received by BIR for future audit purposes.
  10. Proceed to your supplier and have your receipts/invoices printed. Make sure this is done on or before you begin your business.

CONGRATS!! You can now start your business.




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