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Registration of Book of Accounts

CORPORATIONS/PARTNERSHIPS
Newly-Registered (In General)
Tax Form
BIR Form 1903 - Application for Registration for Corporations/Partnerships (Taxable/NonTaxable) Including GAIs And LGUs
Documentary Requirements
a) Permanently bound books of accounts for registration/stamping or the bound journals
and/or ledgers;
b) Proof of Payment of Annual Registration Fee (BIR Form 0605) current year.
Procedures
a) Submit duly accomplished BIR Form 1903 at the RDO or concerned office under the
Large Taxpayer Service having jurisdiction over the place where the head office and
branch is located, respectively; and
b) Present the manual books of accounts at the RDO or concerned office under the
Large Taxpayer Service where the place of business is located for Stamping and
registration purposes.
Deadline
Newly registered taxpayers shall present the manual books of accounts before use to the
RDO or concerned office under the Large Taxpayer Service where the place of business is
located for approval and registration.
As a general rule, registration of books of accounts shall be simultaneous with the issuance
of Certificate of Registration and approved Authority to Print.