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BIR COR APPLICATION REQUIREMENTS:

CORPORATIONS/PARTNERSHIPS (Including Government-Owned and -Controlled


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

For Corporations/Partnerships
Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, as the
case may be;
Copy of Mayors Business Permit or duly received Application for Mayors Business
Permit, if the former is still in process with the LGU
Other documents for submission only if applicable:
a) Contract of Lease;
b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered
entity;
c) Franchise Agreement;
d) License to Do Business in the Philippines, in case of resident foreign corporation;
e) Proof of Registration/Permit to Operate with BOI, 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) Mayors Permit or duly received Application for Mayors Business Permit, if the former
is not yet available; and
c) Contract of Lease, if applicable.
Documentary Requirements for new application of Authority to Print
BIR form 1906 together with the following:
- Job order
- Final & clear sample of Principal & Supplemenatary Receipts/Invoices
Documentary Requirements for new Registration of Books of Accounts
New sets of books of accounts
Procedures

a) Accomplish BIR Form 1903 and submit the same together with the documentary
requirements to the RDO having jurisdiction over the place where the head office and
branch, respectively.
b) Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks (AABs) of
the concerned RDO.
c) Pay Documentary Stamp Tax (DST) (loose DST / BIR Form 2000* for DST on
Contract of Lease, etc). Present proofs of payment.
d) Submit requirements for ATP and registration of books of accounts.
e) Attend the taxpayers initial briefing to be conducted by the RDO concerned for new
registrants in order to apprise them of their rights and duties/responsibilities.
f) The RDO shall then issue the Certificate of Registration (Form 2303) together with the
Ask for Receipt notice, Authority to Print and Books of Accounts.
Deadline
Corporations and their branches shall accomplish and file the application on or before
the commencement of business, it shall be reckoned from the day when the first sale
transaction occured or within thirty (30) calendar days from the issuance of Mayor's
Permit/PTR by LGU, or Certificate of Registration issued by the Securities and
Exchange Commission (SEC), whichever comes earlier
In the case of corporations (Taxable or Non-taxable) where documentary stamp tax
(DST) is required to be paid within five (5) days after the close of the month, BIR
Registration shall be done on or before payment of DST due
Partnerships, Associations, Cooperatives, Government Agencies and Instrumentalities
(GAIs) shall accomplish and file the application before or upon filing of any applicable
tax return, statement or declaration as required by the Code, as amended