BASIC REQUIREMENTS AND PROCEDURE IN REGISTERING A

SOLE PROPRIETOR BUSINESS

A. REGISTER A BUSINESS NAME AT DEPARTMENT OF TRADE AND INDUSTRY

REGISTRATION ONLINE
1. Come up with at least 3 Business names
2. Search in the DTI’s website if there is an existing name similar to yours.
Please click this link: https://bnrs.dti.gov.ph/search
3. If your business name is available, fill-up Business Name (BN) Registration
Please click this link: https://bnrs.dti.gov.ph/registration
4. For tutorial please watch this video
Please click this link:
https://www.youtube.com/watch?time_continue=57&v=FOnpl3ui3uI&feature=emb_logo

REGISTRATION OFFLINE
1. proceed to the nearest DTI Office or Negosyo Center and present/submit the following:
a. One valid government-issued ID
b. Completely filled-out application form
(https://bnrs.dti.gov.ph/web/guest/downloads)

➢ For further information please see FAQ: https://bnrs.dti.gov.ph/faq

SOURCES: https://mpm.ph/register-a-sole-proprietor-business/
https://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-tin.html
https://bnrs.dti.gov.ph/
https://www.pagibigfund.gov.ph/
https://www.philhealth.gov.ph/
https://www.sss.gov.ph/
 After acquiring a DTI Certificate of Registration, you may now proceed and register to Local
Government Units (LGU), such as Barangay and Mayor’s office:

B. REGISTRATION WITH BARANGAY

1. Go to Barangay where your business is located to secure and fill-up application form (application
forms can be secured from the Barangay office)
2. Submit your completed application form together with the following:
a. Certificate of Registration from DTI
b. Two Valid IDs
c. Proof of Address such as Lease Contract (if rented) or Certificate of Land Title (if owned)
3. Pay the necessary fees and claim your Barangay Certificate of Business Registration

C. REGISTER YOUR BUSINESS IN THE MAYOR’s OFFICE

1. Go to the municipal office where your business is located to secure and fill-up application form
(application forms can be secured from the municipal office)
2. Submit your completed application form together with the following:
a. Certificate of Registration from DTI
b. Barangay Certificate of Business Registration
c. Two Valid IDs
d. Proof of Address such as Lease Contract (if rented) or Certificate of Land Title (if owned)

➢ Additional requirement may be required by other city/municipality

D. REGISTER YOUR BUSINESS IN THE BUREAU OF INTERNAL REVENUE (BIR)

1. Tax Form

a. BIR Form 1901- Application for Registration for Sole Proprietor

To download please click this link:
https://www.bir.gov.ph/images/bir_files/taxpayers_service_programs_and_monitoring
_1/1901%20Jan%202018%20ENCS%20V4_03.04.2019.pdf

2. Documentary Requirements as per RMC 52-2020 see Annex A1 (https://taxacctgcenter.ph/wp-

content/uploads/2020/06/RMC-No.-57-2020-Annexes-A1-A11P.BIR-registration-documents.pdf)

a. BIR Form No. 1901 version January 2018 (2 originals)

b. Any identification issued by an authorized government body (e.g. Birth Certificate,
passport, driver’s license, CTC) that shows the name, address and birthdate of the
applicant; 1 Photocopy
c. Final & clear sample of OWN Principal Receipts/ Invoices (1original);
d. Payment of Php. 530.00 (Php 500.00 for registration fee and Php. 30.00 for Docs Stamp)
To download 0605 - https://www.bir.gov.ph/images/bir_files/old_files/pdf/1210605.pdf
3. Other documents for submission only if applicable:

SOURCES: https://mpm.ph/register-a-sole-proprietor-business/
https://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-tin.html
https://bnrs.dti.gov.ph/
https://www.pagibigfund.gov.ph/
https://www.philhealth.gov.ph/
https://www.sss.gov.ph/
 a. Special Power of Attorney (SPA) and ID of authorized person, in case of authorized
representative who will transact with the Bureau;
b. DTI Certificate (if with business name) 1photocopy
c. Work Visa (9g) for Foreign Nationals 1photocopy
d. Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier);
1photocopy
e. Photocopy of the Trust Agreement (for Trusts); 1photocopy
f. Photocopy of the Death Certificate of the deceased (for Estate under judicial
settlement); 1photocopy
g. Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered
entity; 1photocopy
h. Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA and SBMA etc
1photocopy

4. Procedures
a. Accomplish BIR Form 1901 and submit the same together with the documentary
requirements with the New Business Registrant Counter of the RDO having jurisdiction
over the place where the head office and branch, respectively.

b. Pay the Annual Registration Fee (P530.00) at the New Business Registrant Counter in the
BIR Office.

c. Pay Documentary Stamp Tax (DST) (loose DST / BIR Form 2000* for DST on Contract of
Lease, etc). Present proofs of payment.

d. The RDO shall then issue the Certificate of Registration (Form 2303) together with the
“Ask for Receipt” notice and Authority to Print.

e. Register your Books of Account (Columnar Book) base on your business needs using
form 1905 and stamp the books and fill up the necessary asking information and submit
to BIR for registration and signature.

5. Deadline
➢ All Individuals engaged in trade or business shall accomplish and file the application
on or before the commencement of business, it shall be reckoned from the day
when the first sale transaction occurred or within thirty (30) calendar days from the
issuance of Mayor's Permit/Professional Tax Receipt (PTR) by LGU, whichever comes
earlier

E. REGISTER WITH SSS

a. The owner or, in his absence, his legal spouse or, in their absence, any representative
with Special Power of Attorney (SPA) of a single proprietorship business should
accomplish and submit the following:
i. SSS Forms R-1;

SOURCES: https://mpm.ph/register-a-sole-proprietor-business/
https://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-tin.html
https://bnrs.dti.gov.ph/
https://www.pagibigfund.gov.ph/
https://www.philhealth.gov.ph/
https://www.sss.gov.ph/
 ii. and R-1A with the photocopy of an Authority to Operate from appropriate
government office/s (e. g. Registration of Business Name, Business Permit, or
any proof of business operations).
F. REGISTER WITH PHILHEALTH
a. Submit the following at any PhilHealth Office:
i. Employer Data Record or ER1 Form (in duplicate). You may download this form
at Philhealth Website.

ii. Business permit/license to operate and/or any of the following additional

documents required for various types of business:
1. Single proprietorships – Department of Trade and Industry (DTI)
Registration
2. Partnerships and corporations – Securities and Exchange Commission
(SEC) Registration
3. Foundations and non-profit organizations – Securities and Exchange
Commission (SEC) Registration
4. Cooperatives – Cooperative Development Authority (CDA) Registration
5. Backyard industries/ventures and micro-business enterprises –
Barangay Certification and/or Mayor’s Permit

iii. After processing, PhilHealth will issue to you the following:

1. PhilHealth Employer Number (PEN) and the Certificate of Registration
2. PhilHealth Identification Number (PIN) and Member Data Record (MDR)
of registered employees

iv. Finally, display the Certificate of Registration in a conspicuous area of your

office as a requirement.

G. REGISTER WITH PAG-IBIG

a. Submit the following to the nearest Pag-IBIG office:
i. Employer’s Data Form (EDF [HQP-PFF-002])
ii. Specimen Signature Form (SSF [HQP-PFF-003])
iii. Present the following as proof of business existence:
1. SSS Certification (if already registered with SSS)
2. Business Permit/Mayor’s Permit

➢ For Sole Proprietorship

- Department of Trade and Industry (DTI) Certificate of Registration
➢ For Partnership/Corporation/Foreign-Owned Corporation
- Securities and Exchange Commission (SEC) Certificate of
Partnership/Incorporation
- Approved Articles of Partnership/Incorporation and By-Laws
- Board Resolution concerning Authorized Signatory/ies
➢ For Cooperative
- Cooperative Development Authority (CDA) Certificate
- Approved Articles of Cooperation
SOURCES: https://mpm.ph/register-a-sole-proprietor-business/
https://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-tin.html
https://bnrs.dti.gov.ph/
https://www.pagibigfund.gov.ph/
https://www.philhealth.gov.ph/
https://www.sss.gov.ph/
 ➢ For Trade Association
- Securities and Exchange Commission (SEC) Certificate of Incorporation
- Articles of Incorporation and By-Laws

How to download eBIRForms

Visit this link: https://www.bir.gov.ph/

Update your Profile (You must based to your Certificate of Registration from BIR)

Enter your
• Tax Identification Number
• RDO Code
• Line of Business
• Taxpayers Name (Last Name, First Name, Middle Name)
• Registered Address
• Zip code
• Tel Number
• Email Address (make sure you enter a correct email, you will received a Tax Return
Confirmation receipt upon submission of Tax Return)

Select Forms based on your Business Registered Tax Type (You must based to your Certificate of
Registration from BIR)

Deadlines: Every Tax Returns and Attachments have their own deadlines (you can see that on the
middle part of your COR)

SOURCES: https://mpm.ph/register-a-sole-proprietor-business/
https://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-tin.html
https://bnrs.dti.gov.ph/
https://www.pagibigfund.gov.ph/
https://www.philhealth.gov.ph/
https://www.sss.gov.ph/
SOURCES: https://mpm.ph/register-a-sole-proprietor-business/
https://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-tin.html
https://bnrs.dti.gov.ph/
https://www.pagibigfund.gov.ph/
https://www.philhealth.gov.ph/
https://www.sss.gov.ph/
Deadline per Tax Types
Tax Type BIR Form Deadline
2550M Monthly VAT every 20 th day of the following month
VAT
2550Q Quarterly VAT every 25 th day after close of the quarter
Percentage Tax 2551Q Quarterly Percentage Tax every 25 th day after close of the quarter
1701Q Quarterly ITR 1st Qtr May. 15
2nd Qtr August. 15
Income Tax
3rd Qtr November .15
1701 Annual ITR April. 15

Expanded Every 10 th day of the following Month

Withholding Tax on 0619E Monthly EWT
Expanded 1601EQ Quarterly EWT Last day of the month following the end of the quarter
1604E Annual Information Return March.01
Expanded
Withholding Tax on Every 10 th day of the following Month
1601C Monthly CWT
Compensation
1604CF Annual Information Return January. 31
Registration Fee 0605 Annual Registration Fee On or Before January 31

SOURCES: https://mpm.ph/register-a-sole-proprietor-business/
https://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-tin.html
https://bnrs.dti.gov.ph/
https://www.pagibigfund.gov.ph/
https://www.philhealth.gov.ph/
https://www.sss.gov.ph/