How to register your Business or Professional Practice with the Bureau of Internal Revenue (BIR)

(Note: You should register at the BIR Revenue District Office (RDO) covering your location of business. Each BIR RDO may allow different sequence of steps during registration.)

STEP 1: Secure your Tax Identification Number

a.      Go to the BIR Revenue District Office that has jurisdiction over your business address. List of RDO’s is available from the BIR online directory. You can also secure TIN in advance through the BIR e-registration website. This may help expedite the process.

b.      Bring your birth certificate or any valid identification AND any documents that shows that you have an existing business e.g. Mayor’s permit, DTI certificate. Some RDOs require lease contract if you’re leasing a space for your business.

STEP 2: Fill-in Application for Registration.

Fill-in BIR Form 1901 Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts and submit to BIR RDO where your business is located. You can download the form online in BIR website or get a manual copy in your BIR RDO.

Under Tax Types (Line 22 of Form1901), the following are commonly applicable to self employed individuals and small and medium sized enterprises:

i.      Income Tax
ii.      VAT OR Percentage Tax. VAT is applicable in general if your prior year actual or current year estimated annual receipts/sales/revenue exceeds Php1,919,500, otherwise you should select Percentage Tax only.
iii.      Withholding Tax – Expanded. You are required to withhold taxes on some of your suppliers.
iv.      Withholding Tax – Compensation. Applicable only if you have employees.
v.      Registration Fees. All registered tax payers are required to pay annual Registration Fee.

TIP: BIR officers can provide assistance on ho to determine applicable taxes.

STEP 3: Pay Registration fee at the authorized agent bank. (Note: Payments should not be made to any BIR personnel).

a.      Fill-in Form 0605 Payment Form and pay registration fee of Php500 at the authorized agent bank of the RDO (normally there’s one within the BIR vicinity.)

b.      Fill-in Form 2000 Documentary Stamp Tax Declaration/ Return and pay applicable documentary stamp, if applicable.

STEP 4: Submit Documents (Form 1901, Form 0605)) to your BIR RDO

STEP 5: Attend the required tax payer briefing before the release of the BIR Form 2303 Certificate of Registration (COR).

STEP 6: Register books of accounts and print official receipts/invoices.

a.      Buy full set of books (at least 4 – Journal, Ledger, Cash Disbursement, Cash Receipts).
b.      Fill-in Form 1905 Application for Registration Information Update
c.       Look for authorized receipts/invoice printers and ask for job order. Usually they have authorized printers within the BIR (asked around). TIP: Official Receipt if you are providing services, Sales Invoice if you are selling goods.
d.      Fill-in Form 1906 Authority To Print (ATP) and submit to registration section.
e.      The RDO will stamp your books, give you ATP to get your receipts/invoices printed.


STEP 7: (Every year) Pay Annual BIR Registration (Form 0605) in any authorized bank agent in your RDO.

CHECKLIST: After the BIR Registration process, you should have the following documents as proof or your registration:

1.      Certificate of Registration (Form 2303)
2.      Ask for Receipt notice card
3.      Books of Accounts with BIR stamp
4.      Official Receipt/ Invoices
5.      Copy of Form 0605

TIP: The following should be displayed in your place of business: Certificate of Registration (Form 2303), Ask For Receipt notice, and Form 0605 Payment Form for annual registration.