CORPORATIONS/PARTNERSHIPS (Including Government-Owned and -Controlled

Corporations) (Taxable /Non-Taxable)

Tax Form

BIR Form 1903 - Application for Registration for Corporations/ Partnerships (Taxable/Non-
Taxable)

Documentary Requirements

For Corporations/Partnerships

› Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, as the case

may be;

› Copy of Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if
the former is still in process with the LGU

Other documents for submission only if applicable:

a) Contract of Lease;

b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;

c) Franchise Agreement;

d) License to Do Business in the Philippines, in case of resident foreign corporation;

e) Proof of Registration/Permit to Operate with BOI, SBMA, BCDA, PEZA.

Requirements for Mayor’s Permit

1. Certification – either one of the following:

•  DTI Business Name Certificate; or,

•  SEC Articles of Partnership; or,

•  SEC Certificate of Incorporation

2. Barangay Clearance / Permit

3. Contract of Lease or Land Title / Tax Declaration

4. Authorization letter of owner with ID

5. Sketch of Location

6. Occupancy Permit

7. Locational Clearance

8. Public Liability Insurance

9. Community Tax Certificate (Cedula)

10. Fire Permit

11. Sanitary Permit

Most of these requirements can be prepared beforehand. Only items 3 – 6 are obtained during
the registration process.

7 Steps for Securing Business / Mayor’s Permit

(New Business in Makati City)
As of the date of this writing, you will be dealing with the new building of the Makati City Hall
except for the first step, which is still located at the old building.

1) Application for Locational Clearance

Before filing your application at the Business Permits and Licensing Office (BPLO), you must
first have a Locational Clearance. Ask for the application form at the Zoning Division, 5th Floor,
Old Building of Makati City Hall (MCH) and have it notarized.  You will need requirements 1 – 6
for this.

•  File your application together with the requirements.

•  Go to the receiving section.

•  Get a queue number and wait for your turn to be called.

Someone will assess if your application is for processing or for inspection.

•  If your application is assessed for processing, the locational clearance will be release after 3
working days.

•  If your application is assessed for inspection, the locational clearance will be release after 5
working days.

2) Assessment of Fees
•  Go to the BPLO ground floor of the new building of Makati City Hall.

•  Ask for the business registration form at one of the windows.

•  Fill it out and have it notarized.

You will need requirements 1-2 and 7-9 in this step. The insurance can be bought at the
accredited insurance company, while the Cedula can be bought at the City Treasurer’s Office.
Submit your application to the BPLO assessor. He will then assess how much your fees will be.
After the assessment, go to the BPLO officer, to have the assessment validated.

3) Submission
Submit your application and assessment to the receiving section of the BPLO. The BPLO staff
will give you a receiving copy. You can process the payment the day after the BPLO turned over
your application to the cashier’s office. That means you cannot finish this in one day.

4) Payment of Mayor’s Permit Fee

Go to the Cashier’s Office located at the Ground Floor of the new building of Makati City Hall.
The available modes of payment are through the following:

•  Cash

•  Manager’s Check – payable to Makati City Treasurer

5) Fire Permit
After the payment, go to the assigned Fire Department personnel located at the lobby of new
building of the MCH. Present your paid application for the issuance of fire permit.

6) Sanitary Permit
Go to the Sanitary Division, 7th floor, of the new building of MCH. Submit your paid application.
Wait for 15 to 30 minutes for the release of the temporary sanitary permit.

Issuance of Sanitary Permit will take place after completing these:

•  Microbiological water analysis (company office)

•  Pest control from accredited pest control operators (sanitary office has the list of their
accredited pest control operators)

•  Health certificate for all employees

7) Release of Business / Mayor’s Permit

Go back to Ground Floor of new building of MCH in the Releasing of Permits. Submit the paid
applications together with the fire and temporary sanitary permit. Wait for 15 to 30 minutes for
the issuance of Mayor’s / Business Permit.

Make sure you comply with all the requirements in order to have a painless application process.
After securing business permit you can now proceed to the Bureau of Internal Revenue (BIR)  to
get your company’s Certificate of Registration (COR).