Registeration with the Bureau of Internal Revenue (BIR)

The Bureau of Internal Revenue (BIR) is the Government’s taxation agency

authorized to assess and collect taxes from all income-generating persons,
corporations and other entities in the country.

And in order to start a business in the country, a corporation is required to

register with the BIR; otherwise, they shall be penalized

In order to register your corporation with BIR, the following steps shall be
accomplished:

1. Fill out the required application forms:

a. BIR Form 1903, or the Application for Registration for

Corporations/Partnerships (see Annex A);

o This form is to be accomplished by Corporations

o The said form shall be submitted with the Revenue District Office
(RDO) having jurisdiction over the principal place of business or
branch/regional office

o The filing date of the BIR Form 1905 shall be on or before

commencement of business or before payment of any tax due/
before filing a return.

b. BIR Form 0605, i.e., the Payment Form, for tax type Registration Fees
(See Annex B)

o This form is to be accomplished for the payment of the tax type

registration fee. It shall also be used when a taxpayer pays taxes
and fees which do not require the use of a tax return such as
second installment payment for income tax, deficiency tax,
delinquency tax, registration fees, penalties, advance payments,
deposits and installment payments.

o For the purpose of registration, the form shall be accomplished

upon payment of annual registration fee for a new business and
for renewals on or before January 31 of every year.

o Include in its attachment:

  Duly approved Tax Debit Memo, if applicable;

 Copy of letter or notice from the BIR for which this

payment form is accomplished and the tax is paid
whichever is applicable:

 Pre-Assessment / Final Assessment Notice/Letter of

Demand

 Post Reporting Notice

 Collection Letter of Delinquent/ Accounts Receivable

 Xerox copy of the return (ITR)/Reminder Letter in

case of payment of second installment on income
tax.

c. BIR Form 2000, for documentary stamp tax (See Annex C)

o This return is filed by the person making, right or property

incident thereto wherever the document is made, signed, issued,
accepted or transferred when the obligation or right arises from
Philippine sources or the property is situated in the Philippines at
the same time such act is done or transaction had;

o The return shall be filed within five (5) days after the close of the
month when the taxable document was made, signed, issued,
accepted or transferred or when reloading a metering machine
becomes necessary or upon remittance by revenue collection
agents of collection from the sale of loose stamps.1

2. Submit the required documents at the Revenue District Office

(RDO) in charge of the area where your office is located. These
documents include:
a. filled-out BIR Form 1903;
Attach a photocopy of the following documents in the form:
 SEC certificate;
 business/mayor’s permit; and
 contract of lease (if any)

 You may also be asked for a sketch of your head office location.
1
http://www.bir.gov.ph/index.php/bir-forms/payment-remittance-forms.html
  It may also be necessary to bring your original business permit plus
a photocopy of the same and the official receipts of the payments
you made for your business permit application will suffice.
 Note that the possession of more than one Taxpayer Identification
Number (TIN) is criminally punishable pursuant to the provisions of
the National Internal Revenue Code

3. Pay the annual registration fee. 

 This is a fixed cost of ₱500 every year.

 Payment for documentary stamps is also necessary.

4. Attend the BIR seminar. 

 Some days after you submit your application requirements, your
Certificate of Registration (COR) will be ready for pickup. Before the
RDO will release this certificate, you will need to attend a seminar
about your tax duties, the different kinds of taxes you need to file
and pay, and the various tax deadlines. CORs will be given out after
the seminar.

5. Register your accounting system. 

 With your COR on hand, you are practically done registering your
business.
 The next step is to register your accounting system using the BIR
Form 1900 or the Application for Authority to Use Computerized
Accounting System or Components thereof/Loose-Leaf Books of
Accounts (See Annex D). Requirements are indicated in the
mentioned form.
o Or if you will be using manual books of accounts fill out BIR
Form 1905 (See Annex E).

6. Get your receipts and invoices printed. 

 This involves another application process, and it should be done
promptly because you need to begin issuing Official Receipts (OR)
and sales invoices (SI) within 30 calendar days from the date of
registration indicated in your COR.
 To get BIR-authorized ORs and SIs, you need to apply for
an Authority to Print receipts using the BIR Form 1906 (See
Annex F). Submit this to your RDO along with a clear sample of the
receipts you intend to get printed.

 ORs and SIs must be printed by BIR-authorized printers only. These

receipts will be valid for a period of five years from the date of
 printing, after which any unused ones will need to be destroyed and
you will need to obtain a new authority to print.

The registration with the Bureau of Internal Revenue is the ultimate step in
legalizing your corporation’s existence.

Process in the Registration of a Corporation in the Bureau

of Internal Revenue

BIR Form 190, or the

Application for Registration for
Fill out the required Corporations/Partnerships
BIR Form 0605
application forms BIR Form 2000, for
documentary stamp tax.

Submit the required filled-out BIR Form 1903;

documents at the SEC certificate;
business/mayor’s permit; and
Revenue District contract of lease
Office (RDO)

Pay Registration Fee

Attend the BIR

Seminar

Register Accounting
System

Get receipts printed

Figure 1. Process on the Registration with the Bureau of Internal Revenue