Bureau of

Internal Revenue
PRESENTATION BY GROUP 1
Bureau of Internal Revenue
The Bureau of Internal
Revenue is an agency of
Department of Finance. BIR
collects more than half of the
total revenues of the
government. Caesar Dulay is
the current Commissioner of
BIR.
MISSION
We collect taxes through just enforcement
of tax laws for nation-building and the
upliftment of the lives of Filipinos.

VISION
The Bureau of Internal Revenue is an
institution of service excellence and
integrity. MISSION
VISION
FUNCTIONS
The powers and duties of the Bureau
of Internal Revenue are:

Reduction and collection of all internal

revenue taxes, fees and charges; and 01

enforcement of all forfeitures, penalties, and fines

connected therewith, including the execution of
judgments in all cases decided in its favor by the 02
Court of Tax Appeals and the ordinary courts;

It shall also give effect to the administer

supervisory and police powers conferred to it 03
by the National Internal Revenue Code and
special laws.
MANDATE
The Bureau of Internal Revenue shall be under the
supervision and control of the Department of
Finance and its powers and duties shall comprehend
the assessment and collection of all national internal
revenue taxes, fees, and charges, and the enforcement
of all forfeitures, penalties, and fines connected there
with, including the execution of judgments in all cases
decided in its favor by the Court of Tax Appeals and
the ordinary courts. The Bureau shall give effect to
and administer the supervisory and police powers
conferred to it by this Code or other laws.
(Section 2 of the National Internal Revenue MANDATE
Code of 1997)
REGISTRATION
PROCESS
BIR Registration in the Philippines
25% 30% 15% 35%

BIR Registration Process

in the Philippines
Local and foreign investors and entrepreneurs that intend to
establish companies in the Philippines are required to register
their businesses with various government agencies before they
are allowed to commence business operations. Registration
with the Securities and Exchange Commission (SEC) is the
first step in the registration process wherein a Certificate of
Registration is issued and the legal existence of the corporation
is approved, specified, and recognized.
BIR Registration in the Philippines
25% 30% 15% 35%

BIR Registration Process

in the Philippines
After registering with the SEC, corporations are required to
secure a Mayor’s Permit from the Local Government Unit
(LGU) where the business is to be located. The next step to
this is the accomplishment of a Certificate of Registration
from the Bureau of Internal Revenue (BIR).
BIR Registration in the Philippines
25% 30% 15% 35%

BIR Registration Process

in the Philippines
The BIR is the national government regulatory agency that
regulates finance, taxation, and monetary policy in the
Philippines. It collects internal revenue taxes, fees and
charges, and enforces all forfeitures, penalties, and fines
connected with tax matters for the Philippine government.
BIR Registration in the Philippines
25% 30% 15% 35%

BIR Registration Process

in the Philippines
The Certificate of Registration issued by BIR (BIR Form 2303)
contains an enumeration of the types of taxes that are required to
be paid to the government, which includes the following:

 Corporate income tax

 Value-added tax
 Withholding taxes (on compensation, fringe benefits, etc.)
 STEPS IN
REGISTERING YOUR
BUSINESS
 Steps in Registering Your Business with the BIR

Accomplish BIR Form 1903 (Application for Registration for

Corporations/Partnerships (Taxable/Non-Taxable) and
submit the same together with the required supporting
01 documents to the Revenue District Office (RDO) that has
jurisdiction over the registered address of your business
establishment. The supporting documents to be attached to
the Form 1903 are as follows:

Pay the Annual Registration Fee (PHP500.00)

02 at the Authorized Agent Banks (AABs) of the
concerned RDO

Pay the Documentary Stamp Tax (DST) on Subscription and Lease

03 (BIR Form 2000). The DST on Subscription depends on the amount of
your capital while the DST on Lease depends on your monthly rental.
The supporting documents to be attached
to the Form 1903 are as follows:

SEC Certificate Certificate of

of Registration Authority

Mayor’s Permit or
Franchise
application for
Agreement
Mayor’s Permit
Supporting
Documents Proof of
Contract of Lease Registration/
Permit to Operate
After securing a BIR Certificate of Registration, you will be
required to do the following:

Apply for Sales Invoices/Official Receipts through

BIR Form 1906 – Authority to Print Receipts and Invoices.
The documentary requirements for obtaining such are as
follows:
 BIR Form 1906 (Authority to Print)
 BIR Certificate of Registration (Form 2303)
 Final and clear sample of Principal and Supplementary
Commercial Receipts and Invoices
 BIR Certificate of Registration of Accredited Printer
 BIR Annual Registration Fee (Form 0605) of Accredited
Printer
 Job order
 Quarterly report of Accredited Printer
Register books of accounts and have them stamped by
the RDO where your business is registered. Note that the
BIR examiner will usually advise you the types of books an
d taxes applicable to your business upon the initial taxpay
er’s briefing. The documentary requirements you have to
submit upon registering your books of accounts are the
following:
 BIR Certificate of Registration (Form 2303)
 New sets of books of accounts, such as but not limited to:
 General Journal
 General Ledger
 Cash Receipt
 Cash Disbursement
 Subsidiary Sales Journal
 Subsidiary Purchase Journal
Attend the taxpayer’s initial briefing to be conducted
by the RDO for new registrants to inform them of their
rights and duties/responsibilities