10 Easy Steps to BIR Business

Registration and a Complete List of BIR

Registration Requirements
 
Registering your Business with the Bureau of Internal Revenue (BIR) is one of the things that a business
owner needs to do to make your business legal and to avoid the risk of being tax evader. Whether you
are an individual (professional, consultant) or a company (single proprietor, partnership, corporation) you
must complete the whole registration process. Here are some tips that may help you when you register
your business with the BIR.

BIR Business Registration Requirements

1.Certification
 DTI Certification (Single Proprietor)

 Articles of Partnership SEC (Partnership)

 Certificate of Incorporation SEC (Corporation)

 Tax Identification Number TIN (Professional/Consultant)

2.Contract of Lease or Land Title

 Contract of Lease – if you rent the place

 Land Title / Tax Declaration – if you own the place

3.Mayor’s Permit
 Barangay Clearance

If you have completed all of these BIR requirements, you

are now ready to proceed with the registration with the
BIR. Here are the 10 steps for registering your business
with the BIR.

10 EASY Steps for Registering with the

BIR
1. Prepare / accomplish in 3 copies the following BIR forms needed for your business. They are
available at all BIR offices or download these forms online.

Single
Documentary Requirements Partnership Corporation
Proprietor
BIR FORM 1901 (Application Form) ✓    
BIR FORM 1903 (Application Form)   ✓ ✓
BIR FORM 0605 (Payment Form) ✓ ✓ ✓
BIR FORM 2000 (Documentary Stamp Tax on
✓ ✓ ✓
Lease)
BIR FORM 2000 (Documentary Stamp Tax on
    ✓
Subscription)

2. Go to the Revenue District Office (RDO) that has jurisdiction over your registered address. You
can also visit this link to know which RDO has jurisdiciton over you.

3. Go to the officer of the day. He will assess how much to pay for the registration. Normally, the
registration fee is P500.00 while the Documentary Stamp Tax on Subscription depends on how
much your capital is, while the Documentary Stamp Tax on Lease depends on your monthly
rental. Please submit these forms and documents to the officer of the day.

Single
Documentary Requirements Partnership Corporation
Proprietor
BIR FORM 1901 (Application Form) ✓    
BIR FORM 1903  (ApplicationForm)   ✓ ✓
BIR FORM 0605 (Payment Form) ✓ ✓ ✓
BIR FORM 2000 (Documentary Stamp Tax on
✓ ✓ ✓
Lease)
 BIR FORM 2000 (Documentary Stamp Tax on
    ✓
Subscription)
Photocopy DTI Certificate ✓    
Photocopy SEC Certificate   ✓ ✓
Contract of Lease ✓ ✓ ✓

4. After the assessment, go to the accredited banks for payment. Usually accredited banks are
within the vicinity of the RDO or you can ask anyone from the BIR in that RDO to be sure. Submit
these assessed forms to the teller of the bank.

Single
Documentary Requirements Partnership Corporation
Proprietor
BIR FORM 0605 (Payment Form) ✓ ✓ ✓
BIR FORM 2000 (Documentary Stamp Tax on
    ✓
Subscription)
BIR FORM 2000 (Documentary Stamp Tax on
✓ ✓ ✓
Lease)

5. After the payment has been made, go back to your RDO. Get a queue number from the guard.
Go to the registration section for the receiving of your application. Wait for your turn to be called
and submit a photocopy of BIR form payments, special BIR payment form (all Accredited Banks
of RDO have a special payment form for BIR only) and other documentary requirements. The
following are:

Single
Documentary Requirements Partnership Corporation
Proprietor
BIR FORM 1901 (Application Form) ✓    
BIR FORM 1903 (Application Form)   ✓ ✓
Photocopy of Paid BIR FORM 0605 (Payment
✓ ✓ ✓
Form)
Photocopy of Paid BIR FORM 2000
✓ ✓ ✓
(Documentary Stamp Tax on Lease)
Photocopy of Paid BIR FORM 2000
    ✓
(Documentary Stamp Tax on Subscription)
Contract of Lease or Land Title/Tax Declaration ✓ ✓ ✓
Photocopy of Mayor’s Permit ✓ ✓ ✓
 6. Schedule for release. Some RDOs may request you to attend a seminar about the filing of your
taxes before the actual release of Certificate of Registration but some do not; be prepared just in
case.  Also, don’t forget to ask for an “Ask for Receipt” sign. Some RDOs will automatically give it
to you together with the COR and some do not. So to be sure, just ask for it.

7. Purchase Books of Accounts. Normally for VAT (Value Added Tax) there are six (6) Books of
Accounts  while there are four (4) Books of Accounts for NON VAT and these are: 

Value Added Non Value Added

Kind of Books
Tax (VAT) Tax (Non VAT)
Journal ✓ ✓
Ledger ✓ ✓
Cash Receipt ✓ ✓
Cash Disbursement ✓ ✓
Subsidiary Sales Journal ✓  
Subsidiary Purchase Journal ✓  

8. Register the Books of Accounts

1. Accomplished BIR Form 1905

2. Books of Accounts

Submit BIR Form 1905 and Books of Accounts to the Registration Section and wait for the release.

9. Apply for Authority to Print (ATP)

1. Accomplished BIR Form 1906

2. Photocopy of COR and paid Registration BIR 0605

10. Lastly, printing of your receipts (Official Receipts and / or Invoices). This normally takes one to
two weeks to be printed.

You are now ready to do business. Good luck and don’t forget to file your tax returns and to pay your
taxes on time.