How Do I Register My Business With The Bureau Of Internal Revenue (BIR)?

Do I need to register my business with the BIR? What does it mean to pay a tax?

In starting a business, preparation is very important. From the business planning, and raising capital money to be invested, everyone is also encouraged to register their start-up business as much as possible.​

​There are several government agencies you have to register with, depending on the type of your business. These agencies include among others the following: Department of Trade and Industry, Securities and Exchange Commission (SEC), Cooperative Development Authority (CDA), Local Government, Bureau of Internal Revenue (BIR), Social Security System (SSS), Department of Labor and Employment (DOLE), and Other Agencies.

Read: How do I register my business with the Department of Trade and Industry (DTI) online

Suppose you have already registered your business name, either with the DTI or the SEC and Mayor's Permit. Today, we will discuss the registration with the Bureau of Internal Revenue (BIR) for the tax.​

What is BIR and its purpose?

​The Bureau of Internal Revenue (BIR) is one of the government agencies under the supervision and control of the Department of Finance (DOF). 

One of its primary duties is to comprehend and assess and collect all national internal revenue taxes, fees, charges, and the enforcement of all forfeitures, penalties, and fines connected therewith, including the execution of judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts.

Who shall register with the BIR?

​Self-employed, Professional, Sole Proprietor, Corporation engaged in business or profession.

How to register a new business with the BIR?

1. Fill out the BIR Form for Registration (BIR Form 1901/1903) and submit the same together with the required complete documentary requirements at the New Business Registrant Counter (NBRC)

2. Pay Annual Registration Fee (ARF) with Revenue Collection Officer assigned at the NBRC/Authorized Agent Bank (AAB)/Mobile Payment (GCash), ePayment Channels (PesoNet, Bancnet, Union Bank) and buy BIR Printed Receipt/Invoice.

3. Receive Certificate of Registration (COR), Proof of payment for ARF, and BIR Printed Receipt/Invoice.

Where to register a business with the BIR?

Application for registration of a business shall be filed at the NBRC of the Revenue District Office (RDO), having jurisdiction over the principal place of business or residence of the taxpayer.

When to register?

​1. When the first sale transaction occurred; or, 

2. Within thirty (30) calendar days from the issuance of Mayor’s Permit/Professional Tax Receipt by LGU; or Securities and Exchange Commission’s Certificate of Registration.

What are the documentary requirements for Sole Proprietors and Professionals?

Sole Proprietors

​1. Duly accomplished BIR Form 1901.

2. Any identification issued by an authorized government body (e.g. Birth Certificate, passport, driver’s license, Community tax Certificate, if Professional, Valid PRC license) that shows the name, address, and birthdate of the applicant.

3. BIR Printed Receipt/Invoice or Final sample of Principal Receipt/Invoice.

4. Payment for ARF (P500.00), Documentary Stamp Tax (DST) (P30.00).

Professionals not regulated by the Professional Regulation Commission (PRC)

1. Duly accomplished BIR Form 1901.

2. Any identification issued by an authorized government body (e.g. birth Certificate, passport, driver’s license, Community tax Certificate) that shows the name, address and birthdate of the applicant) (RMO 19-2018).

3. Payment for ARF (P500.00), Documentary Stamp Tax (DST) (P30.00).

Corporation

1. Duly accomplished BIR Form 1903.

2. Copy of SEC Registration and Articles of Incorporation/Articles of Partnership as the case may be.

3. Board Resolution indicating the name of the authorized representative and/or, Secretary’s Certificate.

4. Payment for ARF (P500.00), Documentary Stamp Tax (DST) (P30.00). 

Additional documents (if applicable)

1. Franchise Documents (e.g. Certificate of Public Convenience) (For Common Carrier).

2. Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered.

3. Proof of registration/Permit to Operate BOI/BO-ARMM, PEZA, BCDA, and SBMA.

4. For Joint Venture - Memorandum of Agreement.

5. For GAI and LGUs – Copy of the Unit or Agency’s Charter.

6. For Cooperatives – Copy of CDA Certificate of Registration.

7. For Homeowner’s Association – Copy of HLURB Certificate of Registration and Articles of Association.

8. For Labor Organization, Association or Group, or Union Workers - Copy of DOLE Certificate of Registration, Constitution, and By-Laws.

9. For Foreign Embassies – Endorsement from DFA.

10. For International Organizations – Host Agency or any international agreement duly certified by DFA.

Important reminders from the BIR

• Attend the scheduled taxpayer’s initial briefing for new registrants at your respective RDOs.
• In the case of an authorized representative who will transact with the Bureau, a Special Power of Attorney (SPA) and ID of the authorized person are required.
• IDs presented should be readable, untampered, and contains consistent information with the documents presented.
• Manual books of accounts shall be registered before the deadline for filing the first quarterly income tax return whichever comes earlier.