BIR REQUIREMENTS

Documentary Requirements for Common Carrier

1. TIN
2. Franchise – LTFRB OR (Official Receipt) & CR (Certificate of
Registration) – LTO
3. Birth Certificate of Filer and his/her qualified dependents, if
applicable
4. Marriage Contract – if applicable
5. Annual registration Fee – ₱500.00
BIR Forms:
a. 1901 - application for registration
b. 0605 – payment form (registration fee)

Requirements for re-issuance of an expired Certificate

Authorizing Registration – 1 year from the date of issuance
1. Written request for the issuance of new CAR addressed to
Revenue District Officer ERALEN B. DE ARO with complete
details such as CAR No. with date of issuance, Lot No., area,
classification, location, Title No. & Tax declaration No.
2. Original copy of document of sale, exchange or transfer
3. Original and duplicate copies of expired CAR
4. Proof of payment (original)
5. Tax declaration
6. Certificate of improvement/no improvement
7. Title

Requirements for securing tax clearance for PUJ/PUV

1. Fill up verification slip and summary of payment (kindly have the
verification slip signed per section)
2. Print open case at counter 2 (if it has open cases dated October
2016 and prior years
3. OR/CR
4. Franchise
5. Previously issued tax clearance
6. BIR Form 0605 (annual registration fee of the current year)
7. BIR Form 2551-M (from the month the clearance was issued up
to the present)
8. BIR Form 1701 (annual income tax return)
Auction Sale Requirements
1. TIN: PTO and Buyer
2. Certificate of sale of delinquent real property to purchaser – with
annotation
3. Final deed to purchaser
4. Certified true copy of latest tax declaration – assessor
5. Certificate of improvement/no improvement – assessor
6. Certified true copy of title – Registry of Deeds
7. Special power of attorney – if the signatory on the document is
not the owner as appearing in the title

Documentary Requirements for Opening of Business of

Corporation
1. TIN
2. SEC registration with articles of incorporation & by-laws
3. DTI, if applicable
4. Mayor’s permit
5. Sketch of business address
6. Contract of lease
7. Documentary stamps on lease
8. Annual registration fee - ₱500.00
9. BIR Forms:
a. 1903 – Application for registration
b. 2000 – documentary stamp tax return
c. 0605 – payment form (Registration Fee)

Documentary requirements for closure of business

1. Fill up form 1905
2. Letter request for cessation of business registration
a. Addressed to revenue district officer: Eralen B. De Aro
b. Indicate Name/Contact Number/Address/Reason for
Closure
3. Verification Slip
4. Surrender original copy of COR and ask for a receipt signage
5. Submit books of accounts, unused receipts with inventory list
6. Income Tax Returns with Financial Statements for the last 3
years
7. Print out of open cases and proof of its payments
8. Closure certificate from the Mayor’s Office
9. Long folder with fastener
Documentary requirements for opening of business of sole
proprietorship
1. Fill up form 1901
2. DTI
3. Mayor’s permit
4. Birth Certificate
5. Marriage Contract (if married & birth certificate of dependent
children)
6. Sketch of business location
7. Lease contract – if not renting tax declaration (if the owner of
tax declaration is not the owner of lot certification from the
owner)
8. BIR Form 2000 for lease contract
9. BIR Form 0605 (pay annual registration fee of ₱500.00)
10. Documentary stamp tax
11. Submit 3 columnar books (3 pieces)
12. Long folder with fastener

Donor’s tax
1. TIN of all Donor/s and Donee
2. Notarized waiver of rights/Deed of Donation
3. Certified True Copy of Tax Declaration – Municipal/Provincial
Assessors
4. Certificate of Improvements/No Improvements –
Municipal/Provincial Assessors
5. Certified True Copy of Title – Registry of Deeds
6. Affidavit of First Donation made for the year
7. Proof that Donee is a qualified relative of Donor (ex. NSO
Birth certificate, baptismal certificate, affidavit of a
disinterested person) – for donation before 2018

Capital Gains Tax/Documentary Stamp Tax – for sale of real

properties
1. TIN: seller & buyer
2. Notarized deed of absolute sale
3. Certified true copy of latest tax declaration
4. Certified true copy of title – Registry of Deeds
5. Certificate of Improvement/No Improvement – assessor’s office
6. Special power of attorney – if the signatory on the document is
not one of the contracting parties
Estate Tax Return
1. Notarized deed of adjudication/extrajudicial settlement
2. Certificate of total landholdings at the time of death from
Municipal and Provincial Assessors
3. Tax declaration/s of total landholdings (certified photocopy)
4. Certificate of Improvement/No Improvement – assessor’s office
5. Certified true copy of title from the Registry of Deeds
6. Death certificate of the Decedent
7. TIN of Estate
a. photocopy of death certificate of the estate
b. photocopy of deed of adjudication/extrajudicial settlement
c. fill up BIR Form 1904
8. TIN of administrator
a. photocopy of NSO birth certificate
b. photocopy of deed of adjudication/extrajudicial settlement
c. fill up BIR Form 1904
9. Family tree – if applicable
10. Others – special power of attorney – if not one of the
contracting parties
Bank certification signed by the manager – for cash in bank