10 EASY Steps for Registering with the

BIR
1. Prepare / accomplish in 3 copies the following BIR forms needed for your business. They are
available at all BIR offices or download these forms online.

Documentary Requirements
BIR FORM 1901 (Application Form)

Single
Proprietor

Partnershi
Corporation
p

BIR FORM 1903 (Application Form)

BIR FORM 0605 (Payment Form)

BIR FORM 2000 (Documentary Stamp Tax on Lease)

BIR FORM 2000 (Documentary Stamp Tax on

Subscription)

2. Go to the Revenue District Office (RDO) that has jurisdiction over your registered address. You
can also visit this link to know which RDO has jurisdiciton over you.
3. Go to the officer of the day. He will assess how much to pay for the registration. Normally, the
registration fee is P500.00 while the Documentary Stamp Tax on Subscription depends on how
much your capital is, while the Documentary Stamp Tax on Lease depends on your monthly
rental. Please submit these forms and documents to the officer of the day.

Documentary Requirements
BIR FORM 1901 (Application Form)

Single
Proprietor

Partnershi
Corporation
p

BIR FORM 1903 (ApplicationForm)

BIR FORM 0605 (Payment Form)

BIR FORM 2000 (Documentary Stamp Tax on Lease)

BIR FORM 2000 (Documentary Stamp Tax on

Subscription)
Photocopy DTI Certificate
Photocopy SEC Certificate

Contract of Lease

4. After the assessment, go to the accredited banks for payment. Usually accredited banks are
within the vicinity of the RDO or you can ask anyone from the BIR in that RDO to be sure. Submit
these assessed forms to the teller of the bank.

Documentary Requirements

Single
Proprietor

BIR FORM 0605 (Payment Form)

Partnershi
Corporation
p

BIR FORM 2000 (Documentary Stamp Tax on

Subscription)
BIR FORM 2000 (Documentary Stamp Tax on Lease)

5. After the payment has been made, go back to your RDO. Get a queue number from the guard.
Go to the registration section for the receiving of your application. Wait for your turn to be called
and submit a photocopy of BIR form payments, special BIR payment form (all Accredited Banks
of RDO have a special payment form for BIR only) and other documentary requirements. The
following are:

Documentary Requirements
BIR FORM 1901 (Application Form)

Single
Proprietor

Partnershi
Corporation
p

BIR FORM 1903 (Application Form)

Photocopy of Paid BIR FORM 0605 (Payment Form)

Photocopy of Paid BIR FORM 2000 (Documentary Stamp

Tax on Lease)

Photocopy of Paid BIR FORM 2000 (Documentary Stamp

Tax on Subscription)

Contract of Lease or Land Title/Tax Declaration

Photocopy of Mayors Permit

6. Schedule for release. Some RDOs may request you to attend a seminar about the filing of your
taxes before the actual release of Certificate of Registration but some do not; be prepared just in
case. Also, dont forget to ask for an Ask for Receipt sign. Some RDOs will automatically give it
to you together with the COR and some do not. So to be sure, just ask for it.

7. Purchase Books of Accounts. Normally for VAT (Value Added Tax) there are six (6) Books of
Accounts while there are four (4) Books of Accounts for NON VAT and these are:

Kind of Books

Value Added Tax (VAT)

Non Value Added Tax (Non VAT)

Journal

Ledger

Cash Receipt

Cash Disbursement

Subsidiary Sales Journal

Subsidiary Purchase Journal

8. Register the Books of Accounts

1. Accomplished BIR Form 1905
2. Books of Accounts
Submit BIR Form 1905 and Books of Accounts to the Registration Section and wait for the release.
9. Apply for Authority to Print (ATP)
1. Accomplished BIR Form 1906
2. Photocopy of COR and paid Registration BIR 0605
10. Lastly, printing of your receipts (Official Receipts and / or Invoices). This normally takes one to two
weeks to be printed.
You are now ready to do business. Good luck and dont forget to file your tax returns and to pay your
taxes on time.