Bureau of Internal Revenue

BIR Application for TIN:

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 Mayor’s Business Permit or duly received Application for Mayor’s 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) Mayor’s Permit or duly received Application for Mayor’s 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 taxpayer’s 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

1. TRANSFER OF REGISTRATION OF INDIVIDUALS NOT ENGAGED IN BUSINESS (E.O. 98/ONETT) REGISTERING NEW BUSINESS – – CLICK HERE

2. TRANSFER OF REGISTRATION OF LOCAL EMPLOYEES – – CLICK HERE

3. TRANSFER OF TAXPAYERS ENGAGED IN BUSINESS OR PRACTICE OF PROFESSION (INDIVIDUAL / NON-INDIVIDUAL) – – CLICK HERE