A.

Preparation of required documents

1. BIR Form BIR Form 1900;
2. Letter of intent;
3. Authorization letter;
4. Copy of BIR COR 2303;
5. Copy of SEC Articles of Incorporation and By-Laws;
6. Copy of latest BIR 0605 renewal of / registration fee;
7. Location map of the place of business;
8. Copy of Mayor’s permit;
9. Sample books (excel file); and
10. Filled out Delinquency Verification Slip (see below process)
B. Process Delinquency Verification Slip
1. Request open tax cases from Collection Section, Taxpayer’s Service Section
and Assessment Section using Delinquency Verification Slip;
2. Comply with or resolve all open tax cases;
3. Secure signatures of the officers of Collection Section, Taxpayer’s Service
Section, Assessment Section and last is Revenue District Officer using
Delinquency Verification Slip;
C. Application proper
1. Submit above requirements to the designated officer (Officer in charge for the
Loose-leaf Registration);
2. Before submission, ensure sample books must have at least five (5) entries
and requirements must be 2 copies, one for the BIR and other one for the
Taxpayer’s receiving copy; and
3. Secure loose-leaf permit (this will take 1-2 months).