Steps and requirements for registering with

the BIR
BIR Form 1901- Application for Registration for Mixed Income Individuals,
Estates and Trusts
BIR Form 0605 – Annual registration fee
BIR Form No. 1906 – Authority to Print for applying Invoices/Receipts
You also need to provide books of accounts (simplified books of accounts or
journals and ledgers) for registration with the BIR.
Documentary Requirements
1. Birth Certificate or any documents showing name, address, and birth date;
2. Mayor’s Permit, if applicable;
3. DTI Certificate of Business Name to be submitted prior to issuance of the
Certificate of Registration or BIR Form No. 2303, if applicable (if you choose
to not register a trade name and only choose to use your name as the
registered name, you don’t need to submit DTI certificate;
4. Client Contract or Certificate of Employment
5. Barangay Certificate
6. Professional Regulation Commission ID, if applicable; and
7. Payment of Professional Tax Receipt (PTR) from the local government, if
applicable

Steps / Procedures
1.) Accomplish BIR Form 1901 and submit the same, together with the
required attachments, to the Revenue District Office having jurisdiction over
the registered address of the business establishment. If you already have a
TIN, then supply your TIN on the form. Your application as a self-employed
person will be faster if you already have an existing TIN.
Note: The Professional may electronically secure TIN through e-TIN at the
BIR Website at www.bir.gov.ph or the BIR Portal at www.my.bir.gov.ph
2.) Pay the registration fee of P500.00 using BIR Form 0605 (Payment
Form) to any Authorized Agent Bank (AAB) located within the RDO
3.) Pay P 15.00 for the Certification Fee and P15.00 for the Documentary
Stamp Tax (in loose form to be attached to Form 2303).
4.) Attend the required taxpayer’s briefing at the RDO before the release
of the BIR Certificate of Registration (COR) or BIR Form No. 2303, which
reflects the returns that must be filed and the taxes to be paid. The BIR will
also provide you An “Ask for a Receipt” Notice (ARN), which must be posted
conspicuously in your office or business establishment, together with your
COR (BIR form 2303), Application for registration (BIR form 1901 for self-
employed) and current registration payment form (BIR form 0605).
5.) Apply for Invoices/Receipts using BIR Form No. 1906 – Authority to
Print. Usually, the BIR accredited printing press who will print your receipts
can assist you on the registration of your official receipts or invoices. Your
receipts or invoices should be serially numbered. It also indicates your name,
business style (profession), TIN and your registered business /office address.
Receipts or invoices shall be issued by the Professional for every payment
received. The original of each receipt or invoice shall be issued to the client at
the time the transaction is effected and the duplicate shall be preserved in the
place of business for a period of 3 years from the close of the taxable year.
6.) Register books of accounts (Journal / Ledger / Subsidiary Professional
Income Book and Subsidiary Purchases/Expenses Book) and have them
stamped by the RDO where the Professional is registered. Professionals are
required to maintain books of accounts using any acceptable method of
accounting (accrual or cash basis) in a consistent manner. The same shall be
preserved within the prescriptive period (3 years from the close of taxable
year) for post audit examination.