Per Sec. 236 (i) of the Tax Code, Any person, whether natural or juridical, required under the authority of the Internal Revenue Code to make, render or file a return, statement or other documents, shall be supplied with or assigned a Taxpayer Identification Number (TIN) to be indicated in the return, statement or document to be filed with the Bureau of Internal Revenue, for his proper identification for tax purposes.
In this regard, after securing all those permits and registration from the DTI/SEC, Barangay and City/Municipal Hall, businesses should register with the BIR.
When to register?
- On or before commencement of business; or
- Before payment of any tax due; or
- Before or upon filing of any applicable tax return, statement or declaration.
Procedures
- Prepare all the requirements in the Checklist of Documentary Requirements (CDR) Annex “A1” to “A3” before going to the RDO which has jurisdiction over the address or area where your business will be located.
- Pay Registration Fee (RF) the registrants have the option to pay before going to the BIR thru any of the following payment channels by accomplishing BIR Form No. 0605 under ATC – RF if the registrants have been issued or have existing TIN.
a. Authorized Agent Banks (AABs);
b. ePayment channels of AABs; and
c. Mobile payment thru GCASH - Secure queuing number at the (NBRC) New Business Registrant Counter or special lane.
- Submit the signed Checklist of Documentary Requirements (CDR) and duly accomplished BIR Form 1901/1903 whichever is applicable in duplicate copies and BIR Form 0605 for payment of RF in duplicate copies together with the complete documentary requirements.
BIR Form 1901 (for sole proprietorships & professionals)
BIR Form 1903 (for Corporations, Partnerships (Taxable/Non-Taxable), Cooperatives and Associations) - Apply for the transfer of registration by accomplishing BIR Form No. 1905 if the applicant has an existing TIN and is not registered with the concerned RDO.
- Pay the Registration Fee using BIR Form 0605
Checklist of Documentary Requirements:
For Sole Proprietor, Professional and Mixed Income Earner
1. Fill up BIR Form 1901 version January 2018 ( 2 originals )
2. For Sole Proprietor/Professional not regulated by the Professional Regulation Commission (PRC):
Any government-issued ID (e.g. Birth Certificate, passport, driver’s license, Community Tax Certificate)
that shows the name, address, and birthdate of the applicant, in case the ID has no address, any proof
of residence or business address. ( 1 photocopy )
In case of the practice of profession regulated by PRC:
Valid PRC ID and government ID showing address, any proof of residence or business address.
( 1 photocopy)
3. BIR printed Receipt/Invoice (available for sale at the New Business Registrant Counter); or
Final and clear sample of OWN Principal Receipts Invoices (1 original)
(Sample layout available at the New Business Registrant Counter)
Note: In case taxpayer/applicant will opt to print their own receipts and invoices, taxpayer/applicant should choose an Accredited printer who will print the receipts/invoices.
4. Payment of P530 if applicable for the following:
P500 for Registration Fee (RF)
30 for DST to be affixed at Certificate of Registration
Additional Requirements, if applicable:
1. If transacting through a representative:
1.1 Special power of attorney (SPA) (1 original)
1.2 Any government-issued ID of authorized representative; (1 photocopy)
2. DTI Certificate (if with business name), (1 photocopy)
3. Work visa (9g) for foreign nationals. (1 photocopy)
4. Franchise Documents (e.g. certificate of public convenience) (for common carrier); 1 photocopy
5. Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity (1 photocopy)
6. Proof of registration/Permit to Operate BOI/BOI ARMM, PEZA, BCDA, TIEZA/TEZA, SBMA, etc. (1 photocopy)
For Partnership and Corporations
1. BIR Form No. 1903 ver. Jan 2018 (2 originals)
2. SEC Certificate of Incorporation, (1 photocopy) or
Certificate of Recording (in case of partnership); (1 photocopy) or
License to do Business in the Philippines (in case of foreign corporation); (1 photocopy)
3. Articles of Incorporation (1 photocopy) or
Articles of Partnership (1 photocopy)
4. BIR printed Receipt/Invoice (available for sale at the New Business Registrant Counter); or
Final and clear sample of OWN Principal Receipts Invoices (1 original)
(Sample layout available at the New Business Registrant Counter)
Note: In case taxpayer/applicant will opt to print their own receipts and invoices, taxpayer/applicant should choose an Accredited printer who will print the receipts/invoices.
5. Payment of P530 if applicable for the following:
P500 for Registration Fee (RF)
30 for DST to be affixed at Certificate of Registration
Additional Requirements, if applicable:
1. If transacting through a representative:
1.1 Board Resolution indicating the purpose and name of the representative or Secretary’s Certificate
(1original)
1.2 Any government-issued ID of authorized representative; (1 photocopy)
2. Franchise Documents (e.g. certificate of public convenience) (for common carrier); 1 photocopy
3. Franchise agreement (1 photocopy)
4. Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity (1 photocopy)
5. Proof of registration/Permit to Operate BOI/BOI ARMM, PEZA, BCDA, TIEZA/TEZA, SBMA, etc. (1 photocopy)