TAX 102 MODULE 2

GENERAL BUSINESS REGISTRATION REQUIREMENTS

1. Department of Trade and Industry (DTI) Business Name Registration/ Securities and
Exchange Commission (SEC) Certificate of Incorporation or Partnership
2. Barangay Business Clearance
3. Business/Mayor’s Permit
4. Bureau of Internal Revenue (BIR) Certificate of Registration
5. Register the business with other government mandated agencies (i.e. SSS, HDMF, PHIC,
DOLE)
BIR REGISTRATION REQUIREMENTS
Documentary Requirements:
1. Business/Mayor’s Permit (Removed under RMC 57-2020)
2. Contract of Lease (proof of rent) or Land Title (proof of land ownership)
3. Certification
 DTI Business Registration Certificate (for sole proprietors)
 SEC Articles of Partnership or Certificate of Incorporation (for partnerships &
corporation)
RMC 57-2020
1. The Mayor’s Permit is no longer one of the required documents in registering new
business with the BIR.
2. The documentary requirements for the following BIR applications have also been
updated:
 Application for Registration (Individuals and Non-Individuals)
 Application for Authority to Print (ATP)
 Application for Registration of Books of Accounts
 Application for Permit to Use Manual/Loose Leaf
 Application for TIN Card Issuance
 Application for Registration Information Updates
 Application for Transfer of Registration
 Application for Cancellation of TIN or Closure of Business
General Procedures
STEP 1. Fill out 3 copies these forms based on your business classification. You may pre-
download it online or grab copies at the BIR offices.
A. Sole Proprietor
1) BIR Form 1901 – Application Form
2) BIR Form 0605 – Payment Form
3) BIR Form 2000 – Documentary Stamp Tax on Lease Contract (if applicable)
B. Partnership
1) BIR Form 1903 – Application Form
2) BIR Form 0605 – Payment Form
3) BIR Form 2000 – Documentary Stamp Tax on Lease Contract (if applicable)
C. Corporation
1) BIR Form 1903 – Application Form
2) BIR Form 0605 – Payment Form
3) BIR Form 2000 – Documentary Stamp Tax on Certification
4) BIR Form 2000 – Documentary Stamp Tax on Subscription
STEP 2. Proceed to the Revenue District Office (RDO) that governs your business. It is
important that you register in the appropriate RDO. This is determined based on your business
address.
For instance, if your business is in Baguio City, proceed to RDO 8 located at No. 69,
Leonard Wood Road, Baguio City. For business in Benguet, proceed to RDO 9 located at the 2nd
Floor, Willy Tan Building, Km. 4, La Trinidad, Benguet.
STEP 3. Submit the requirements below to the designated officer.
A. Sole Proprietor
 BIR Form 1901 – Application Form
 BIR Form 0605 – Payment Form
 BIR Form 2000 – Documentary Stamp Tax on Lease Contract (if applicable)
 DST in loose form to be attached to the COR
 Photocopy of DTI Certificate
 Contract of Lease or Land Title
B. Partnership
 BIR Form 1903 – Application Form
 BIR Form 0605 – Payment Form
 BIR Form 2000 – Documentary Stamp Tax on Lease Contract (if applicable)
 DST in loose form to be attached to the COR
 Photocopy of SEC Certificate
 Contract of Lease or Land Title
C. Corporation
 BIR Form 1903 – Application Form
 BIR Form 0605 – Payment Form
 BIR Form 2000 – Documentary Stamp Tax on Lease Contract (if applicable)
 BIR Form 2000 – Documentary Stamp Tax on Subscription
 DST in loose form to be attached to the COR
 Photocopy of SEC Certificate
 Contract of Lease or Land Title
***At this point, your registration fee will be assessed.
Fees:
A. Registration fee is P500.00
B. Certification fee of P100.00
C. Documentary Stamp Tax on Certification of P30.00
D. Documentary Stamp Tax on Subscription is determined based on your capital. The rate
shall be one peso (P1.00) on each two hundred pesos (P200.00), or fractional part thereof
based on the following:
a. a. Par value of such shares of stock
b. b. Actual consideration for the issuance of such shares of stock in the case of
shares of stock without par value
c. c. On the actual value represented by each share in the case of stock dividends
E. Documentary Stamp Tax on Lease is determined based on your monthly rental. On each
lease, agreement, memorandum, or contract for hire, use or rent of any lands or
tenements, or portions thereof, there shall be collected a documentary stamp tax of three
pesos (P3.00) for the first two thousand pesos (P2,000), or fractional part thereof, and an
additional one peso (P1.00) for every one thousand pesos (P1,000) or fractional part
thereof, in excess of the first two thousand pesos (P2,000) for each year of the term of
said contract or agreement.
STEP 4. Pay necessary fees at accredited banks/online.
A. Sole Proprietor
 BIR Form 0605 – Payment Form
 BIR Form 2000 – Separate for every type of DST to be paid
B. Partnership
 BIR Form 0605 – Payment Form
 BIR Form 2000 – Separate for every type of DST to be paid
C. Corporation
 BIR Form 0605 – Payment Form
 BIR Form 2000 – Separate for every type of DST to be paid
STEP 5. Queue at the Registration Section and submit the following documents:
A. Sole Proprietor
 BIR Form 1901
 Photocopy of paid BIR Form 0605
 Photocopy of paid BIR Form 2000
 Contract of Lease or Land Title/Tax Declaration
 Photocopy of Mayor’s Permit (no longer required under RMC 57-2020)
 Photocopy of DTI Certificate
B. Partnership
 BIR Form 1903
 Photocopy of paid BIR Form 0605
 Photocopy of paid BIR Form 2000
 Contract of Lease or Land Title/Tax Declaration
 Photocopy of Mayor’s Permit (no longer required under RMC 57-2020)
 Photocopy of SEC Certificate
C. Corporation
 BIR Form 1903
 Photocopy of paid BIR Form 0605
 Photocopy of paid BIR Form 2000
 Contract of Lease or Land Title/Tax Declaration
 Photocopy of Mayor’s Permit (no longer required under RMC 57-2020)
 Photocopy of SEC Certificate
STEP 6. Get your receipt & schedule for release. Some RDOs require attending a seminar about
filing of your taxes before releasing your Certificate of Registration.
STEP 7. Buy your Books of Accounts. Books of accounts could either be manual, loose-leaf, or
computerized.
STEP 8. Register your Books of Accounts. Submit your manual books of accounts and
accomplished BIR Form 1905 to the registration section. Use BIR Form 1900 for the application
for authority to adopt computerized accounting system or components thereof or loose-leaf
books of accounts. Present the necessary books of accounts for stamping and registration.