Businesses seeking to establish operations in the Philippines must register with the appropriate government agencies. This applies to both Filipino‑owned enterprises and foreign companies entering the Philippine market.
One of the most important agencies you will deal with is the Bureau of Internal Revenue (BIR). While widely known as the government’s tax‑collecting body, the BIR also regulates the printing of official receipts, issuance of Taxpayer Identification Numbers (TIN), and registration of accounting books.
Before a business can transact with the BIR, it must first secure registration with the Securities and Exchange Commission (SEC) and obtain a Mayor’s Permit from the local government unit (LGU).
Registration with the Securities and Exchange Commission
The SEC Certificate of Registration establishes the legal existence of your corporation or partnership in the Philippines. Once approved, your company may begin operations.
SEC registration is now available online through the Company Registration System (CRS): https://crs.sec.gov.ph/
Steps to register with the SEC
- Create an account at crs.sec.gov.ph and verify your email.
- Log in and select Register New Company.
- Enter business details and select the appropriate industry classification. If unsure, choose Other Business Activities.
- Propose a company name and suffix (Corp., Inc., etc.). Note: the system is case‑sensitive.
- Once the name is validated, choose the SEC office where your application will be processed.
- Provide your principal business address and other company information.
- Fill out the purpose clause, business activities, and corporate details. These will be used to generate your SEC documents.
Mayor’s Permit
A Mayor’s Permit authorizes your business to operate within a specific city or municipality. Requirements vary by LGU, but generally include:
- Completed application form
- SEC Certificate of Registration (for corporations/partnerships)
- DTI Certificate (for sole proprietorships) or CDA Certificate (for cooperatives)
- Barangay Business Clearance
- Community Tax Certificate (Cedula)
- Lease contract or land title
- Location sketch or photos of the business site
- Public Liability Insurance (required for restaurants, cinemas, malls; not required for sari‑sari stores or carinderias)
- Locational/Zoning Clearance
- Certificate of Occupancy
- Building Permit and Electrical Inspection Certificate
- Sanitary Permit
- Fire Safety Inspection Certificate
BIR registration: Certificate of Registration
The BIR regulates taxation and financial compliance. All businesses must secure a BIR Certificate of Registration (Form 2303), which lists the taxes your company is required to pay, such as:
- Corporate income tax
- Value‑added tax (VAT) or percentage tax
- Withholding taxes (compensation, expanded, fringe benefits)
Registering with the BIR authorizes your business to:
- Print official receipts and invoices
- Register your company’s Tax Identification Number (TIN)
- Register your books of accounts for the fiscal year
How to register your business with the BIR
Step 1: Submit BIR Form 1903
Accomplish BIR Form 1903 and submit it to the Revenue District Office (RDO) with jurisdiction over your business address.
Required documents
- SEC Certificate of Registration (or License to Do Business for foreign corporations)
- Mayor’s Permit or proof of application
- Lease contract or proof of property ownership
- Additional documents, if applicable:
- BMBE Certificate of Authority
- Franchise Agreement
- BOI, PEZA, SBMA, or BCDA registration
Step 2: Pay the Annual Registration Fee
Pay the ₱500 annual registration fee at an Authorized Agent Bank (AAB) of your RDO.
Step 3: Pay Documentary Stamp Tax (DST)
Submit BIR Form 2000 and pay DST on subscription and lease. DST varies depending on capital and rental amount.
Once processed, the BIR will inform you when your Certificate of Registration (Form 2303) is ready.
After receiving your BIR Certificate of Registration
1. Apply for Authority to Print (ATP)
Submit BIR Form 1906 along with:
- BIR Certificate of Registration (Form 2303)
- Sample receipts/invoices
- Accredited printer’s Certificate of Registration
- Printer’s Annual Registration Fee (Form 0605)
- Job order and quarterly printer report
2. Register your books of accounts
Submit the following to your RDO:
- BIR Certificate of Registration (Form 2303)
- New sets of books, such as:
- General Journal
- General Ledger
- Cash Receipts Journal
- Cash Disbursements Journal
- Subsidiary Sales Journal
- Subsidiary Purchase Journal
3. Attend the taxpayer’s initial briefing
The RDO will conduct an orientation to explain your tax obligations, filing schedules, and compliance requirements.
Additional notes
- The “Ask for Receipt” Notice must be displayed prominently in your business establishment.
- Branches must file separate applications before starting operations.
- DST on Articles of Incorporation must be paid by the 5th day of the month following issuance.
- Official receipts and invoices must be printed within 30 days of receiving your Certificate of Registration.
FAQ: BIR Registration in the Philippines
1. Who needs to register with the BIR?
All individuals and businesses earning income in the Philippines must register with the BIR — including freelancers, online sellers, professionals, MSMEs, and corporations.
2. What is the first step in BIR registration?
The first step is securing a Taxpayer Identification Number (TIN) and determining your correct taxpayer type (employee, self-employed, mixed-income, or corporation).
3. What forms are required for self-employed individuals?
Self-employed individuals typically file BIR Form 1901, along with valid IDs, DTI Certificate (if applicable), and proof of address.
4. How much is the BIR registration fee?
The annual registration fee is ₱500 for businesses. Freelancers and professionals are exempt from the ₱500 fee but must still register.
5. What is the purpose of the BIR Certificate of Registration (COR)?
The COR lists your tax obligations, required books of accounts, and the taxes you must file regularly.
6. Do online sellers need to register with the BIR?
Yes. Online sellers earning income must register, issue receipts, and file taxes unless exempt under specific rules.
7. How long does BIR registration take?
Processing time varies by RDO but typically ranges from 1–3 days if documents are complete.
8. What happens if I operate without BIR registration?
Unregistered businesses may face penalties, surcharges, closure orders, and back taxes.