4.

For Joint Venture - Memorandum of Agreement

5. For GAI and LGUs – Copy of the Unit or Agency’s Charter

6. For Cooperatives – Copy of CDA Certificate of Registration

7. For Homeowner’s Association – Copy of HLURB Certificate of Registra-

tion and Articles of Association

A GUIDE TO
8. For Labor Organization, Association or Group or Union Workers - Copy of
DOLE Certificate of Registration, Constitution and By-Laws

9. For Foreign Embassies – Endorsement from DFA

REGISTERING
10. For International Organizations – Host Agency or any international
agreement duly certified by DFA

Reminders:

YOUR BUSINESS
• Attend the scheduled taxpayer’s initial briefing for new registrants at
your respective RDOs

• In case of authorized representative who will transact with the Bureau,

a Special Power of Attorney (SPA) and ID of authorized person is required

• IDs presented should be readable, untampered and contains consistent

information with the documents presented

• Manual books of accounts shall be registered before the deadline for

filing of the first quarterly income tax return whichever comes earlier

BUREAU OF INTERNAL REVENUE

Prepared by:
Revenue Region No. 6-Manila with the Assistance of the
Public Information & Education Division under the supervision of the Client Support Service,
BUREAU OF INTERNAL REVENUE
Who shall register?
Self-employed, Professional, Corporation engaged in business or profession
How to register new business with the BIR?
1. Fill out the BIR Form for Registration (BIR Form
1901/1903) and submit the same together with the required
complete documentary requirements at the New Business
Registrant Counter (NBRC)
2. Pay Annual Registration Fee (ARF)
with Revenue Collection Officer as-
signed at the NBRC/Authorized Agent Bank (AAB)/Mobile
Payment (GCash), ePayment Channels (PesoNet, Bancnet,
Union Bank) and buy BIR Printed Receipt/Invoice
3. Receive Certificate of Registration (COR), Proof of pay-
ment for ARF, and BIR Printed Receipt/Invoice
Where to register business with the BIR?
Application for registration of business shall be filed at the
NBRC of the Revenue District Office (RDO) having jurisdiction over the principal
place of business or residence of the taxpayer.
When to register?
1. When the first sale transaction occurred; or,
2. Within thirty (30) calendar days from the issuance of Mayor’s Permit/Profes-
sional Tax Receipt by LGU; or Securities and Exchange Commission’s Certificate
of Registration.
What are the documentary requirements for SOLE
PROPRIETORS & PROFESSIONALS?
For Sole Proprietors (RMO 19-2018)
1. Duly accomplished BIR Form 1901
2. Any identification issued by an authorized government body (e.g. birth Cer-
tificate, passport, driver’s license, Community tax Certificate, if Professional,
Valid PRC license) that shows the name, address and birthdate of the
applicant
3. BIR Printed Receipt/Invoice or Final sample of Principal Receipt/Invoice
4. Payment for ARF (P500.00), Documentary Stamp Tax (DST) (P30.00)
For Professionals not regulated by the Professional Regula-
tion Commission (PRC)
1. Duly accomplished BIR Form 1901
2. Any identification issued by an authorized government body (e.g. birth Cer-
tificate, passport, driver’s license, Community tax Certificate) that shows the
name, address and birthdate of the applicant) (RMO 19-2018)
3. Payment for ARF (P500.00), Documentary Stamp Tax (DST) (P30.00)
For Corporation (RMO 19-2018)
1. Duly accomplished BIR Form 1903
2. Copy of SEC Registration and Articles of Incorporation/Articles of Partner-
ship as the case maybe
3. Board Resolution indicating the name of the authorized representative
and/or, Secretary’s Certificate
4. Payment for ARF (P500.00), Documentary Stamp Tax (DST) (P30.00)
 Additional documents, if applicable
1. Franchise Documents (e.g. Certificate of Public Convenience) (For Common Carrier)
2. Certificate of Authority, if Barangay Micro Business Enterprises (BMBE)
re-gistered
3. Proof of registration/Permit to Operate BOI/BO-ARMM, PEZA, BCDA and
SBMA