BIR Registration Procedure for Corporations/Partnerships

Tax Form

BIR Form 1903 - Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable)

Documentary Requirements

For Corporations/Partnerships

› Photocopy of SEC Certificate of Incorporation; or

› Photocopy Certificate of Recording (in case of partnership); or

› Photocopy of License to Do Business in the Philippines (in case of foreign corporation);

› Articles of Incorporation; or

› Articles of Partnerships

› Photocopy of Mayor’s Business Permit; or

› Duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU;

› New sets of permanently bound books of accounts;

› Proof of Payment of Annual Registration Fee (ARF)(not applicable to those exempt from the imposition of ARF);

› BIR Form No. 1906;

› Final & clear sample of Principal Receipts/ Invoices;

Other documents for submission only if applicable:

› Board Resolution indicating the name of the authorized representative and Secretary’s Certificate, in case of authorized representative who will transact with the Bureau;

› Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier);

› Memorandum of Agreement (for JOINT VENTURE)

› Franchise Agreement;

› Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity;

› Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA

For Cooperatives

› Copy of Cooperative Development Authority (CDA) Certificate of Registration and Articles of Cooperation;

For GAIs, GOCCs and LGUs

› Copy of the Unit or Agency's Charter

For Home Owner's Association

› Copy of Certificate of Registration issued by Housing and Land Use Regulatory Board (HLURB) and Articles of Association;

In the case of registration of branch/facility type:

a) Copy of the COR of the Head office for facility type to be used by the Head office and COR of the branch for facility types 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.

Procedures

a) Accomplish BIR Form 1903 and 1906 and submit the same together with the documentary requirements with the New Business Registrant Counter of the RDO having jurisdiction over the place where the head office and branch, respectively.

b) Pay the following at the New Business Registrant Counter in the BIR Office.

(i) Annual Registration Fee (P500.00);

(ii) Documentary Stamp Tax (if applicable)

(iii) BIR Printed Receipt/Invoice (if opted to buy for use)

c) The RDO shall then issue the Certificate of Registration (Form 2303) together with the “Ask for Receipt” notice, Authority to Print, BIR Printed Receipt/Invoice (if applicable) and eReceipt as proof of payment.

Note: Taxpayer may attend the scheduled initial briefing for new business registrants to be conducted by the concerned RDO in order to apprise them of their rights and duties/responsibilities.

Expenses

1. Annual Registration Fee (P500.00);
2. DST on Subscribed Capital Stock (P2.00 per P200.00 or fraction thereof)
3. DST on Lease Contracts (P6.00 on first P2,000.00; P2.00 per P1,000 on excess)
4. Printing of Invoice/Receipts
5. Books of Accounts