Registering with the Bureau of Internal Revenue (BIR) is one of the first and most important steps in starting a business in the Philippines. Here's your complete guide.
Initial BIR Registration
Step 1: Get Your TIN
Apply for a Taxpayer Identification Number (TIN) using BIR Form 1901 (for sole proprietors) or BIR Form 1903 (for corporations and partnerships).
Step 2: Register Your Business
Submit your Certificate of Registration application along with required documents including DTI/SEC registration, barangay clearance, and mayor's permit.
Step 3: Pay Registration Fee
Pay the annual registration fee of PHP 500 using BIR Form 0605.
Step 4: Register Books of Accounts
Have your books of accounts (manual or computerized) stamped and registered with the BIR.
Step 5: Get Authority to Print
Apply for Authority to Print (ATP) for your official receipts and invoices.
Ongoing Compliance Requirements
- Monthly tax filings (withholding taxes, VAT/percentage tax)
- Quarterly income tax returns
- Annual income tax return and financial statements
- Annual registration fee payment (every January)
- Books of accounts registration (annual)
- BIR Form 2307 issuance for creditable withholding taxes
Common Mistakes to Avoid
- Using unregistered receipts or invoices
- Missing filing deadlines
- Not updating BIR records when business details change
- Failing to register new branches or facilities
Need help with BIR registration? Contact Wania and Partners for professional assistance.