I.

REGISTRATION 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.

Sole
Documentary Requirements Partnership Corporation
Proprietor

BIR FORM 1901 (Application Form) ✓

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 jurisdiction 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.

Sole Corporatio
Documentary Requirements Partnership
Proprietor n

BIR FORM 1901 (Application Form) ✓

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) ✓
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.

Sole
Documentary Requirements Partnership Corporation
Proprietor

BIR FORM 0605 (Payment Form) ✓ ✓ ✓

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:

Sole
Documentary Requirements Partnership Corporation
Proprietor

BIR FORM 1901 (Application Form) ✓

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 Mayor’s 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, don’t 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:

Value Added Tax Non-Value Added Tax (Non-

Kind of Books
(VAT) VAT)

Journal ✓ ✓

Ledger ✓ ✓

Cash Receipt ✓ ✓

Cash Disbursement ✓ ✓

Subsidiary Sales Journal ✓

Subsidiary Purchase
✓
Journal

8. Register the Books of Accounts

• Accomplished BIR Form 1905

• 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)

 • Accomplished BIR Form 1906
• 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.

II. APPLICATION OF AN ADDITIONAL LINE OF BUSINESS

WHO MAY AVAIL OF THE SERVICE:
 Existing Business Permit holders with additional business activity
REQUIREMENTS:
 Original business permit for the current year
 Official Receipts
 Inspection required for some business lines such as Internet Café and other high-risk
businesses and with huge additional capital
PROCEDURES:

Person In-
Step Applicant/ Client Service Provider Form
Charge
Present business permit  Check and verify requirements Assessors Assessment
to the Assessor. presented. Form with
1
computatio
n
 Provide assessment of fees.
 Review the assessment by the Authorized Application
License Assessor Officers Form and
Billing
Statement
 Approve the assessment Authorized
Officers
 Encode, bill and print the Assessors
application form
 Sign the application form and Authorized
billing statement. Officers
 Advise the client to proceed to the Assessors
City Mayor’s Office for the
approval of the application and to
City Treasurer’s Office for the
payment of fees.
  Go back to Business Permit and
License Division.
Proceed to City  Approve application. City Mayor/
Mayor’s Office. Authorized
2
Representati
ve
Proceed to City  Collect payment. Revenue Official
3 Treasurer’s Office and Collection Receipt
pay. Officer
 Advise the client to proceed
to Business Permit and License
Division.
Go back to Business  Check official receipt. Assessors
Permit and License
Division for the adding
4
of the applied business
line on the business
permit.
 Type additional business line on
Original Business Permit, Official
Receipt Number, and date of
approval.

III. APPLICATION FOR ADDITIONAL BRANCH

Requirements for registration of branch/Facility type for Single Proprietor/ Mixed Income
Earners:
a. Copy of the COR of the Head office for facility type to be used by a particular branch;
b. Mayor’s Permit or duly received Application for Mayor’s Business Permit, if the former is not
yet available;
c. DTI Certificate of Registration of Business Name, if a business trade name shall be used; and
d. Contract of Lease, if applicable
Deadline
All Individuals engaged in trade or business shall accomplish and file the application on
or before the commencement of business operation or from the day the first (1st) transaction
occurred or within thirty (30) days from the application with LGU for issuance of Mayor’s
Permit/Professional Tax Receipt (PTR), which ever comes earlier.
Requirements for registration of branch/facility type for Corporations/Partnerships:
 a. Copy of the COR of the Head office for facility type to be used by a particular branch;
b. Mayor’s Permit or duly received Application for Mayor’s Business Permit, if the former is
not yet available and
c. Contract of Lease, if applicable.
Deadline
Corporations, partnerships, joint ventures shall accomplish and file the application before
the commencement of business operation.- In the case of corporations where documentary stamp
tax (DST) is required to be paid within five (5) days after the close of the month, BIR
Registration shall be done on or before payment of DST due.

IV. TRANSFER OF REGISTRATON OF LOCAL EMPLOYEES REGISTERING NEW

BUSINESS RDO IN ANOTHER RDO

A. Venue

RDO having jurisdiction over the business address, with the application copy
furnished to the old RDO.

B. BIR Forms
BIR Form 1905 – Aplication for Registration Information Update for Updating/
Cancellation of Registration/ Cancellation of TIN/ New Copy of TIN Card/ New
Copy of Certificate of Registration
BIR Form 1901 – Application for Registration for Self-Employed and Mixed Income
Individuals, Estate/Trusts
C. Documentary Requirements

1. Copy of DTI Certificate of Registration of Business Name, if a business trade

name shall be used, if applicable;
2. Copy of Mayor’s Business Permit or duly received Application for Mayor’s
Business Permit, if the former is still in process with the LGU;
3. Copy of Contract of Lease exeuted for the new place of business, if applicable

D. Procedures

1. An individual who is registered as an employee in one BIR district office but

subsequently applies for registration as a business taxpayer / professional in
 another BIR district office shall submit the proper form to the BIR district office
office having jurisdiction over his business address.
2. The transfer shall then be performed by the BIR district office where the
application was submitted ( These procedure shall be observed once the ITS has
been enhanced to provide for the required facility to effect the same)
3. In the interim, the taxpayer shall submit his request for transfer to the old BIR
district office either personally or by fax.
4. The old BIR district office, upon receipt of the request shall immediately execute
the transfer of transfer of taxpayer’s registration records to the new BIR district
office.

V. APPLICATION FOR CHANGE IN TAX TYPE DETAILS

Tax Form
BIR Form 1905 – Application for Registration Information Update
Documentary Requirements
Original Certificate of Registration
Procedure
Taxpayer application submits duly accomplished BIR Form 1905 to RDO/LTAD I or
II/LTDO where he is registered together with the required attachments.