Registration Requirements for Various Taxpayers

DESCRIPTION
Any person, whether natural or juridical, required under

the authority of the Internal Revenue Code to make,
render or file a return, statement or other documents,
shall be supplied with or assigned a Taxpayer
Identification Number (TIN) to be indicated in the return,
statement or document to be filed with the Bureau of
Internal Revenue, for his proper identification for tax
purposes (Sec. 236 (i) of the Tax Code).
[return to index]
FOR
SELF-EMPLOYED
AND
MIXED
INCOME
INDIVIDUALS
Tax Form
BIR Form 1901- Application for Registration for SelfEmployed and Mixed Income Individuals, Estates/Trusts
Documentary Requirements
1. For single proprietors, mixed income
earners
Photocopy of Mayors Business Permit (or duly
received Application for Mayors Business Permit,
if the former is still in process with the LGU)
and/or PTR issued by the LGU; and NSO Certified
Birth Certificate of the applicant;
2. For Professionals where PTR is not required
(e.i. Consultants, Agents, Artist, Underwriters
& the like):
a) Occupational Tax Receipt (OTR)/Professional
Tax Receipt (PTR);
b) NSO Birth Certificate;
c) Marriage Contract, if the applicant is a
married woman;
d) Contract/Company Certification.
Other documents for submission only if
applicable:
a) Contract of Lease;
b) DTI Certificate of Registration Business
Name, if business trade name shall be used;
c) Certificate of Authority if Barangay Micro

Business Enterprises (BMBE) registered
entity;
d) Proof of Registration/Permit to Operate
with Board of Investment (BOI/Board of
Investment for Autonomous Region for
Muslim Mindanao (BOI-ARMM), Philippine
Export Zone Authority (PEZA), Bases
Conversion Development Authority (BCDA)
and Subic Bay Metropolitan Authority
(SBMA);
e) Sworn Statement of Capital;
f) Waiver of husband to claim additional
exemption;
g) Marriage Contract; and
h) NSO Certified Birth Certificate of declared
dependents.
3. For Non-Residents
In addition to the above applicable
requirements, a Working Permit;
4. For Franchise Holders/Franchisees
In addition to the above applicable
requirements, a photocopy of the Franchise
Agreement;
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 type to be
used by a particular branch;
b) Mayors Permit or duly received
Application for Mayors Business Permit, if
the former is still in process with the LGU;
c) DTI Certificate of Registration of Business
Name, if a business trade name shall be
used, if applicable; and
d) Contract of Lease, if applicable.
Documentary Requirements for new application

of Authority to Print (ATP)
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 1901 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 taxpayers 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
All Individuals engaged in trade or business 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
occurred or within thirty (30) calendar days from the
issuance of Mayor's Permit/Professional Tax Receipt
(PTR) by LGU, which ever comes earlier
[return to index]
ESTATES (under judicial settlement)
Tax Form
BIR Form 1901- Application for Registration for SelfEmployed and Mixed Income Individuals, Estates/Trusts
Photocopy of the Death Certificate of the deceased
and judicial settlement;
applicable:
b) DTI Certificate of Registration Business Name,
if business trade name shall be used;
Business Enterprises (BMBE) registered entity;
d) Proof of Registration/Permit to Operate with
Board of Investment (BOI/Board of Investment
for Autonomous Region for Muslim Mindanao
(BOI-ARMM), Philippine Export Zone Authority
(PEZA), Bases Conversion Development
Authority (BCDA) and Subic Bay Metropolitan
Authority (SBMA);
e) Sworn Statement of Capital;
f) Waiver of husband to claim additional
exemption;
g) Marriage Contract; and
h) NSO Certified Birth Certificate of declared
dependents.
Procedures
a) Accomplish BIR Form 1901and submit the same,
together with the required attachments, to the
Revenue District Office having jurisdiction over the
registered address of the estate.
b) Pay the Annual Registration Fee (P 500.00) at the
Authorized Agent Banks of the RDO
Deadline
Application for registration shall be accomplished

and filed before filing a return, statement or
declaration as required in the Tax Code and payment
of any tax due.
[return to index]
TRUSTS
Tax Form
BIR Form 1901 - Application for Registration for SelfEmployed and Mixed Income Individuals, Estates/Trusts
Photocopy of Trust Agreement
applicable:
b) DTI Certificate of Registration Business Name,
if business trade name shall be used;
d) Proof of Registration/Permit to Operate with
Board of Investment (BOI/Board of Investment
for Autonomous Region for Muslim Mindanao
(BOI-ARMM), Philippine Export Zone Authority
(PEZA),
Bases
Conversion
Development
Authority (BCDA) and Subic Bay Metropolitan
Authority (SBMA);
e) Franchise Agreement;
f) Sworn Statement of Capital;
g) Working Permit for non-resident;
h) Waiver of husband to claim additional
exemption;
i) Marriage Contract; and
j) NSO Certified Birth Certificate of declared
dependents.
Procedures
a) Accomplish BIR Form 1901and submit the same
together with the required attachments to the

registered address of the trusts.
Authorized Agent Banks of the RDO
Deadline
of any tax due
[return to index]
INDIVIDUALS EARNING PURELY COMPENSATION
INCOME
Tax Form
BIR Form 1902 - Application for Registration For
Individuals Earning Purely Compensation Income, and
Non-Resident Citizens / Resident Alien Employee
1. NSO Birth Certificate of the applicant; or
2. Passport (in case of non-resident alien not
engaged in trade or business);
3. Waiver of husband on his right to claim additional
exemptions, if wife will claim;
4. Marriage Contract, if applicable.
If the husband wants to reacquire from his wife the
privilege of claiming the additional exemption for
the dependent children, he shall execute a
cancellation of the previously-executed waiver of the
privilege to claim additional exemptions in favor of
the wife, which Notice of Cancellation of Waiver of
the Privilege of Claiming the Additional Exemptions
shall be filed separately, together with the
registration update form, with the RDOs having
jurisdiction over the registration of the husband and
of the wife;
6. NSO Certified Birth Certificates of declared
dependents, if any.
For employers using eREG System, the above

requirements shall be required from their
employees
Procedures
1. Accomplish BIR Form 1902 and submit the same
employer.
2. The employer shall accomplish the applicable
sections of the application form.
3. Submit BIR Form 1902 to the Revenue District
Office (RDO) having jurisdiction over the place of
office of the employer where such employee is
expected to report for work.
Deadline
New employees shall accomplish and file the
application within ten (10) days from date of
employment.
[return to index]
NON-RESIDENT CITIZENS
Tax Form
BIR Form 1902 - Application for Registration for
Individuals Earning Purely Compensation Income and
Non Resident Citizens/OCWS/Seamen Earning Purely
Foreign-Sourced Income
- Passport with Visa of the Applicant
Procedures
Accomplish BIR Form 1902 and submit the same,
together with the required attachments, to the RDO
having jurisdiction over the place of residence of the
applicant.
Deadline
of any tax due
[return to index]
OCWs/SEAMEN
EARNING
PURELY
FOREIGNSOURCED INCOME
Tax Form
Individuals Earning Purely Compensation Income and
Non Resident Citizens/OCWS/Seamen Earning Purely
Foreign Sourced Income
- Birth certificate or any valid identification showing
name, address and birth date; or -Passport with visa;
or
- Employment contract
Procedures
- Accomplish BIR Form 1902 and submit the same,
together with the required attachments to the RDO
having jurisdiction over the place of residence of the
applicant.
Deadline
of any tax due
[return to index]
CORPORATIONS/PARTNERSHIPS
(Including
Government-Owned and -Controlled Corporations)
(Taxable /Non-Taxable)
Tax Form
Corporations/ Partnerships (Taxable/Non-Taxable)
For Corporations/Partnerships
Copy of SEC Registration and Articles of
Incorporation/Articles of Partnerships, as the
case may be;
Copy of Mayors Business Permit or duly

received Application for Mayors Business Permit,
if the former is still in process with the LGU
applicable:
b) Certificate of Authority if Barangay Micro
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) Mayors Permit or duly received Application
for Mayors 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
RDO having jurisdiction over the place where the
head office and branch, respectively.
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 taxpayers 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 Nontaxable) 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
[return to index]
GOVERNMENT
AGENCIES
AND
INSTRUMENTALITIES
Tax Form
Corporations/Partnerships
(Taxable/Non-Taxable),
including GAIs and LGUs
Unit or Agencys Charter
Procedures
registered address of the government agencies and
instrumentalities.
Deadline
any tax due
[return to index]
LOCAL GOVERNMENT UNITS
Tax Form
Corporations/Partnerships
(Taxable/Non
Taxable),
including GAIs and LGUs
Unit or Agencys Charter
Procedures

registered address of the government agencies and
instrumentalities or local government units.
Deadline
of any tax due
[return to index]
ONE TIME TAXPAYERS (With No Previously Issued
TIN)
1. PAYOR OF CAPITAL GAINS TAX INVOLVING SHARES OF
STOCKS
Tax Form
BIR Form 1904 - Application for Registration of One
Time Taxpayer And Persons Registering Under EO 98
(securing a TIN to be able to transact with any
government office)
- NSO Certified Birth Certificate or any valid
identification card that will show the applicant's
complete name, address, birth date and
signature, such as but not limited to:
1. Driver's License;
2. Integrated Bar of the Philippines (IBP)
identification card;
3. Professional Regulation Commission (PRC)
identification card; and/or
4.Passport (also in cae of non-resident alien
not engage in trade or business)
- Marriage Contract, if the applicant is a married
woman
-Deed of Sale
Procedures
- Accomplish BIR Form 1904 and submit the

same, together with the required attachments,
to the Revenue District Office having jurisdiction
over the registered address of the seller /
transferror.
Deadline
Application shall be accomplished and filed
before filing a return, statement or declaration
as required in the Tax Code and payment of any
tax due.
2. PAYOR OF FINAL CAPITAL GAINS TAX INVOLVING REAL
PROPERTIES
Tax Form
government office)
4. Passport (also in cae of non-resident alien
woman
- Deed of Sale
Procedures
Revenue District Office having jurisdiction over
the location of the property.
Deadline
Application shall be accomplished and filed
before filing a return, statement or declaration
as required in the Tax Code and payment of any
tax due.
3. PAYOR OF DONORs TAX FOR RESIDENT OF THE
PHILIPPINES
Tax Form
Time Taxpayer and Persons Registering Under EO 98
government office)
- Deed of Donation
Procedures
If Donation Is Real Property
same,
together
with
the
required
attachments, to the Revenue District Office
having jurisdiction over the place of domicile
of the donor at the time of donation.
If Donation Is Personal Property
same,
together
with
the
required
having jurisdiction over the address/domicile

of the donor at the time of donation.
Deadline
Application
for
registration
shall
be
accomplished and filed before filing a return,
statement or declaration as required in the Tax
Code and payment of any tax due.
4. PAYOR OF DONORs TAX FOR NON-RESIDENT OF THE
PHILIPPINES
Tax Form
government office)
complete name, address, birth date and signature,
such as but not limited to:
4. Passport (also in cae of non-resident alien not
engage in trade or business)
woman
- Deed of Donation
Procedures
If Donation Is Real Property
same,
together
with
the
required
No. 39 South Quezon City.
If Donation Is Personal Property

same,
together
with
the
required
attachments, at RDO 39 South Quezon City.
Deadline
Application
for
registration
shall
be
5. PAYOR OF ESTATE TAX - Decedent with legal residence
in the Philippines at the time of death
Tax Form
government office)
woman.
- Death certificate of decedent
Procedures
over the domicile/permanent residence of the
decedent at the time of death.
Deadline
Application
for
registration
shall
be
6. PAYOR OF ESTATE TAX Non-Resident Decedent
Without Administrator in the Philippines
Tax Form
government office)
woman.
Procedures
together with the required attachments, at RDO
39 South Quezon City.
Deadline
Application
for
registration
shall
be
7. PAYOR OF ESTATE TAX Non - Resident Decedent
With Administrator in the Philippines
Tax Form

government office)
complete name (Philippine Administrator),
address, birth date and signature, such as but
not limited to:
woman
Procedures
over the place where administrator is registered
or in the absence of registration, in the place of
residence of the administrator.
Deadline
Application
for
registration
shall
be
8. PAYOR OF FINAL TAX ON WINNINGS
Tax Form
government office)
not limited to:
woman
- Certification from awarding company/person
Procedures
over residence of the applicant.
Deadline
Application
for
registration
shall
be
Code and payment of any tax due
9. VEHICLE REGISTRANT
Tax Form
government office)
not limited to:
woman
- Deed of Sale or COR with LTO, in the case of a
sale of second-hand vehicle
- Cash Invoice or Official Receipt for brand new
vehicles in case of claim of winnings involving
personal properties subject to registration
Procedures
registered address of the applicant.
Deadlines
- Application shall be accomplished and filed before
transacting with any government agencies or
instrumentalities.
[return to index]
PERSONS REGISTERING UNDER E.O. 98 (securing
a TIN to be able to transact with any government
office, e.g. LTO, NBI, DFA, etc.)
Tax Form
BIR Form 1904 - Application for Registration for OneTime Taxpayer and Persons Registering under E.O. 98
(Securing a TIN to be able to transact with any
Government Office)
Individual
1) NSO Birth Certificate of the applicant;
2) Passport (in case of non-resident alien not
engaged in trade or business);
3) Marriage Contract, if the applicant is a

married woman;
Non-Individual
Document to support transaction between a
non-resident foreign corporation and the
withholding
agent(e.g.
bank
certification,
invoice, contract, etc.).
Procedures
Accomplish BIR Form 1904 and submit the same
RDO having jurisdiction over the residence of the
applicant.
Deadlines
Application shall be accomplished and filed before
transacting with any government agencies or
instrumentalities.
[return to index]
1.
2.
3.
4.
5.
6.
7.
8.
FREQUENTLY ASKED QUESTIONS

1) Who are required to register with the BIR?
Every person subject to any internal revenue tax shall
register once with the appropriate Revenue District
Officer:
Within ten (10) days from the date of
employment, or
On or before the commencement of business, or
Before payment of any tax due, or
Upon filing of a return, statement or declaration as
required in the NIRC.
Death of individual;
Full settlement of the tax liabilities of the estate;
Discovery of a taxpayer having multiple TINs; and
Dissolution, merger or consolidation of juridical
person.
2) Are non-resident aliens and non-resident foreign

corporations receiving income from sources within the
Philippines required to register with the BIR?
Yes, Non-Resident Aliens Not Engaged in Trade or
Business
(NRANETB)
or
Non-Resident
Foreign
Corporations (NRFC) shall be issued TINs for purposes of
withholding taxes on their income from sources within
the Philippines. The withholding agent shall apply for
the TIN in behalf of the NRANETB or NRFC prior to or at
the time of the filing of their monthly withholding tax
return as applicant under EO 98, series of 1998
(Sec.4.1v of RR 7-2012).
3) If the taxpayer is engaged in VATable activity, but the
gross sales or receipts from business or practice of
profession is P 1,919,500.00 or below, is he required to
register?
Yes, he is required to register as a Non-VAT taxpayer.
However, if his gross sales or receipts is more than P
100,000.00 but does not exceed P 1,919,500.00, he has
the option to register as VAT taxpayer. In the case of
marginal income earners with gross sales or receipts of
P 100,000 and below, they have no other option but to
register as non-VAT taxpayer.
4) Are taxpayers required to register their business
annually?
No, taxpayers are required to register only once before
commencing their business. However, they are required
to pay the registration fee of P 500.00 annually.
5) When is the taxpayer required to apply for
registration and pay the registration fee?
New taxpayers shall apply for registration and pay the
registration fee before commencing their business.
Thereafter, taxpayers should pay the annual registration
fee not later than January 31 every year.
6) Where should a taxpayer register?
All taxpayers are required to register with the RDO
having jurisdiction over the head office, branch office,
place of production or storage place where inventory of

goods for sale or use in business are kept.
7) Are branches, storage places and places of
production also required to pay the Annual Registration
Fee (ARF) of P 500.00?
Each branch is required to pay the ARF of P 500.00.
However, storage and production places are liable to the
ARF only when sales operations are conducted thereat.
8) Who are required to register without paying the ARF?
a) Cooperatives duly registered with the CDA;
b) Individual residents earning purely compensation
income
c) OCWs/OFWs;
d) Marginal Income Earners;
e) GAIs, in the discharge of their governmental
functions;
f) LGUs, in the discharge of their governmental
functions;
g) Tax exempt corporations such as those
enumerated under Section 30 of the Code, as
amended, in pursuance of tax-exempt activities;
h) Non-stock/non-profit organizations not engaged in
business;
i) Persons subject to tax under one-time
transactions;
j) Persons registered under EO 98, series of 1998;
and
k) Facility/ies where no sales transactions occur.
9) Are taxpayers transferring business address within
the year either within the same district or to another
district required to pay another registration fee of P
500.00?
No, since the ARF is payable annually, they are no
longer required to pay the registration fee to the new
district office, provided the P 500.00 was already paid.
10) After complying with all the requirements for
registration, what document will be issued to the
taxpayer as proof of registration?
Certificate of Registration (BIR Form 2303) for newly

registered taxpayer and validated Payment Form (BIR
Form 0605) for every renewal.
However, Employees, ONETT taxpayers, and/or persons
who have secured a TIN under EO 98, series of 1998
with the BIR shall not be issued a COR.
11) When will the Certificate of Registration (COR) be
issued to the taxpayer?
The COR (BIR Form 2303) shall be issued within the
period/time prescribed under the existing BIR Citizens
Charter together with the approved Authority to Print
and Registered books of accounts.
12) Who will issue the COR?
The RDO having jurisdiction of the head office or branch
shall issue the COR.
13) How many COR (BIR Form 2303) shall be issued by
the Revenue District Office?
For every Application for Registration, there shall be a
corresponding COR to be issued to the head office and
each branch being registered.
14) What will the taxpayer do with the COR and the
Proof of Payment of ARF?
The original copy of COR and the duly validated BIR
Form 0605 as proof of payment of ARF are required to
be displayed in any conspicuous place in the head office
and branch office.
15) What are the instances when a taxpayer can apply
for cancellation of his registration?
The TIN/Registration cancellation shall take place upon:
All taxpayers who filed for cancellation of registration
due to closure/cessation or termination of business,
except for branches, shall be subjected to immediate
investigation by the BIR office concerned to determine
the taxpayers tax liabilities.
16) Is there a particular form prescribed for Application
for Cancellation of Registration?
Yes, BIR Form 1905 (Application for Registration
Information Update).
17) Where shall the Application for Registration

Information Update be filed?
It shall be filed with the RDO who issued the COR. For
VAT taxpayer, he shall further notify the RDO where the
Home Office is registered.
18) If a taxpayer is in doubt of his status as VAT

taxpayer, what is he supposed to do?
Go to the RDO who has jurisdiction over his place of
business and seek assistance.

Registration Requirements for Various Taxpayers

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Registration Requirements for Various Taxpayers

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DESCRIPTION

Any person, whether natural or juridical, required under

c) Certificate of Authority if Barangay Micro

Documentary Requirements for new application

Application for registration shall be accomplished

Revenue District Office having jurisdiction over the

For employers using eREG System, the above

Copy of Mayors Business Permit or duly

- Final & clear sample of Principal &

close of the month, BIR Registration shall be done

- Accomplish BIR Form 1903 and submit the same,

- Accomplish BIR Form 1904 and submit the

having jurisdiction over the address/domicile

- Accomplish BIR Form 1904 and submit the

BIR Form 1904 - Application for Registration of One

3) Marriage Contract, if the applicant is a

FREQUENTLY ASKED QUESTIONS

2) Are non-resident aliens and non-resident foreign

place of production or storage place where inventory of

Certificate of Registration (BIR Form 2303) for newly

17) Where shall the Application for Registration

18) If a taxpayer is in doubt of his status as VAT

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