MEMO

Subject : Registration of Sole Proprietorship

A property owner, intending to engage in the business of leasing property, must secure registration from
the (1) Department of Trade and Industry, (2) Local Government Unit, and (3) Bureau of Internal Revenue.

1. Department of Trade and Industry (“DTI”)

Act No. 3883, otherwise known as the Business Name Law, provides that “It shall be unlawful for any
person to use or sign, on any written or printed receipt, including receipt for tax on business, x x x without
first registering such other name, or such firm name, or business name, or style, in the Bureau of
Commerce (now Department of Trade and Industry) together with his true name and that of any other
person having a joint or common interest with him in such xxx business”

Registration with the DTI may be done online (https://bnrs.dti.gov.ph/registration). A signed application
form is no longer required since the accomplished online application is equivalent to the duly-
accomplished physical application form.

Applicable registration fees for business name applications lodged online must be paid within 5 calendar
days from the date of the online application. Otherwise, the said BN application will be deemed
abandoned.

2. Quezon City Business Permits and Licensing Office

Since the property to be leased is located in Quezon City, application for a Business Permit must likewise
be made with the Quezon City Business Permits and Licensing Office (“BPLO”). Registration with the BPLO
shall be made after registration of the sole proprietorship with the DTI.

The requirements for the application of a Business Permit are the following:

a. Barangay Clearance;
b. Fire Safety Inspection Certificate;
c. Electrical Inspection Certificate;
d. DTI Certificate (Single Proprietorship)
e. Transfer Certificate of Title covering the property; and
f. Locational Clearance.

3. Bureau of Internal Revenue (“BIR”)

Subsequent to the application with the BPLO, the sole proprietorship must secure registration from the
BIR and Authority to Print Invoices (“ATP”).

The requirements for registration with the BIR are as follows:

a. Filled-out BIR Form No. 1901;

b. Government-issued identification card of the applicant(s);
c. Duly-filed application for Business Permit, stamped received by the local government unit;
d. DTI Certificate;
 e. Books of Accounts;
f. Payment of Annual Registration Fee;
g. BIR Form No. 1906; and
h. Sample of Receipt or Invoice.

On the other hand, to secure an ATP, the following documents must be submitted:

a. BIR Form No. 1906;

b. Job Order; and
c. Sample of Receipt or Invoice.