How to Register Your Business with

the BIR Philippines

For partnerships and corporations
1. Accomplish BIR Form 1903 and submit the same together with the required
attachments to the Revenue District Office having jurisdiction over the
registered address of the business establishment. The following are the forms
and documentary requirements to be attached with your application:
a. BIR Form 1903 – Application for Registration for Corporations/Partnerships
(Taxable/Non Taxable)
b. SEC “Certificate of Registration (Certificate of Incorporation/Certificate of
Co-Partnership) or     “License To Do Business in the Philippines” in case of
resident foreign corporation
c. Mayor’s Permit or application for Mayor’s Permit – to be submitted prior to
the issuance of the BIR   Certificate of Registration
2. Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks
of the RDO.
3. Pay P 15.00 for the Certification Fee and P 15.00 for the Documentary
Stamp Tax (in loose form to be attached to Form 2303).
4. The RDO shall issue the Certificate of Registration (Form 2303).
5. Taxpayer must pay the Documentary Stamp Tax on the Articles of
Incorporation as prescribed under Section 175 of the NIRC, on the 5th of the
month following the date of issuance of said article (per RR 4-2000).

Further steps following the registration

1.  Apply for Invoices/Receipts using BIR Form No. 1906 – Authority to Print.
The BIR will give you an “Ask for a Receipt” Notice (ARN) together with the
COR BIR form 2303, and it must be posted conspicuously in your business
establishment.
2. Register books of accounts (Journal / Ledger / Subsidiary Income Book and
Subsidiary Purchases/Expenses Book) and have them stamped by the RDO
where the business is registered. The BIR examiner will usually advise you
the types of books and taxes applicable to your business upon briefing.
3. Update registration information, if needed, using BIR Form No. 1905
(change of registered address, personal exemptions, additional tax types,
etc.) Submit this at the RDO having jurisdiction over the place of business
Note:
Corporations, partnerships, joint ventures and all individuals engaged in trade
or business shall accomplish and file the application before the
commencement of the business operation.