Lea Lesly Buates, Dennis Abenoja, Jerome Lintua 1

2EMC

1. Business Registration Requirements and Procedures

1.1 Department Trade and Industry

A. How do I apply for a Business Name?

You may apply directly with the DTI office where your business will be located or through
the online facility, Web-Enabled Business Name Registration System (WEBNRS) –
http://www.bnrs.dti.gov.ph.

1. Choose a Business Name

We suggest you think of at least three business names in case your first preference cannot be
registered.

If the name you have chosen is already similar or confusingly similar to a registered business
name, your next preferred business name will be considered.

2. What is an acceptable business name?

In determining whether a proposed business name for registration is acceptable, the following
factors shall be considered:

 The root word or words of the name shall be considered. (e.g. "Island" instead of
"Islander")
 The business name should describe the nature of the business.
 It should be comprised solely of any or all of the following:
o Letters, numerals, and punctuation marks that are part of the English and
Filipino language.

Names which are not acceptable:

 Those which are or whose nature of business is illegal, offensive, scandalous, or

contrary to propriety.
 Those which are identical or nearly resemble business names already registered with
the Department of Trade and Industry, the Securities and Exchange Commission
(SEC), Cooperative Development Agency (CDA), Department of Labor and
Employment (DOLE) or any other government office authorized by law to register
names, because these are likely to cause confusion or mistake in the minds of the
public and prejudice the interest of the owner of the registered business name or firm
name taking into consideration the following:

o nature of the business

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o product/service handled

o spelling, sound and meaning

o use of dominant/descriptive words and

o such other factors as maybe determined by the BTRCP Director

 Names composed purely of generic words;

 Name which by law or regulation cannot be appropriated;
 Names, words, terms, or expressions used to designate or distinguish, or suggestive of
quality of any class of goods, articles, merchandise, or service;
 Names or styles used by the government in its governmental functions;
 The names or abbreviation of names, of any nation, inter-governmental or
international organization unless authorized by the competent authority of that nation,
inter-governmental or international organizations;
 Names which are deceptive, misleading or which misrepresent the nature of the
business;
 Such other names which in the opinion of the Director are undesirable or analogous to
the above.

2. Search for a Business Name

An online search facility is provided in the WEBNRS for you to find registered
business names in the Philippines. The search facility should not be used to determine
the availability of a business name for registration. This can only be determined at the
time of lodgment of an application to register a business name.

There are two (2) search criteria available for the public, namely Begins With and
Contains. You can conduct a search by typing the exact business name or a few words
contained in a business name.

(It would be best to enter the name you have chosen in the space provided exactly as
you would like it to be registered.) → for BN registration ang statement na ito

4. Register your Business Name

How do I complete the application?

Complete BTRCP Form No. 16. Information marked with an asterisk (*) is a required
field to be filled out. Otherwise, you will receive an error message prompting you to
fill them before the succeeding page is displayed.

5. Submit Documentary Requirements

The list of documentary requirements to be submitted to the proper DTI Office where
your business is located is indicated in the Transaction Reference Number (TRN)
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Acknowledgement found in the last page of the online application form.

The TRN Acknowledgement form should be signed and submitted to DTI also.

6. Pay your Application

Payment of application fee can be made at the DTI office indicated in your Transaction
Reference Number (TRN) acknowledgment form.

You have the option to pay through GCash. (To avail of GCash services, you have to
register with GLOBE).

Business hours are Monday to Friday, 8:00 am to 5:00 pm.

B. What do I need to register my business name?

For Single Proprietorship

1. Must be a Filipino citizen, at least 18 years old

2. Filipinos whose names are suggestive of alien nationality must submit proof of
citizenship such as birth certificate, PRC ID, voter's ID, passport

(a) if the applicant has a foreign sounding name, acquired Filipino citizenship by
naturalization, election or by other means provided by law, he must submit proof of
his Filipino citizenship such as:
o Naturalization certificate and Oath of Allegiance,
o Affidavit of election or ID card issued by the Bureau of Immigration and
Deportation, or
o Valid ID card issued by the Integrated Bar of the Philippines (IBP) or Professional
Regulatory Commission (PRC)

For Foreign Investor (Single Proprietorship)

1. Photocopy of Alien Certificate of Registration (ACR) updated the current year.

Present original for comparison.
2. Accomplished DTI Form No.17 under R.A. 7042.
3. Current written appointment of Filipino Resident Agent.
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4. Clearance from other involved agencies such as Department of Science and

Technology (DOST), PNP etc.
5. In case of alien retailer, current year's permit to engage in retail business per R.A.
1180.

For Special Documentary Requirements

 Copy of Certificate of Business Name Registration of the main office/establishment.

 Bulk Sales Certificate, if the business name was obtained pursuant to Act No.3952 as
amended, (The Bulk Sales Law) and Affidavit executed by the transferee-applicant
 DTI Accreditation Certificate for applicants engaged in repair service covered by and
pursuant to Presidential Decree No. 1572 and its implementing Rules and Regulation,
as amended.
 DTI Accreditation Certificate for applicants engaged in importation, manufacture,
sale or servicing of the fire extinguisher, supplies and equipment pursuant to
Presidential Decree 721 and its Implementing Rules and Regulation, as amended.
 DTI Bonded Warehouse License for applicants engaged in the business of
"warehouse" as defined under Act 3893, as amended (Bonded Warehouse Act)
 DTI issued Certificate of Authority for applicants engaging as merchandise or ship
broker as defined under Act 2728 (Law on Brokerage Business)
 Consent Agreement, or equivalent contract if a business is covered by a Franchise or
similar agreement.
 Affidavit executed by all compulsory heirs authorizing a representative to renew a
business name under the name of the deceased registrant solely for the purpose of
winding up the business operation
 Deed of Sale, Assignment or Transfer, as the case may be, and a notarized written
waiver from further use of the same business name, in cases contemplated
 Affidavit executed by the applicant declaring his/her relationship with the deceased
registrant within the second degree of consanguinity or affinity and a notarized
consent and waiver executed by all the compulsory heirs or other legal heirs, in the
absence of compulsory heirs
 Affidavit executed by the registrant declaring that the purpose of registration is to
perpetuate the memory of the deceased in his/her expertise or interest and a notarized
consent and waiver executed by all the compulsory heirs or other legal heirs, in the
absence of compulsory heirs
 Such other documents required in this Order, those as may be required in subsequent
laws and regulations and those which in the opinion of the Director are necessary to
protect the interest of the government and the public.

The applicant shall undertake to execute the following:

 Declare that all information supplied in the application filed are true and correct to the
best of her/his belief and knowledge;
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 Declare that any false or misleading information supplied, or production of materially

false or misleading document to support the application shall be a ground for the
appropriate criminal, civil and/or administrative action against the registrant; and
 Change and/or cancel the registered business name in the event that there is already
another person, firm or entity lawfully using a similar or confusingly similar business
name

Signatories

The signatories of application for registration are as follows:

 For individual applicants, the applicant himself; or by the person holding power of
attorney for the him if the application is under a special power of attorney

 If the application is signed by a person holding power of attorney for the applicant,
the application shall be accepted provided that the original power of attorney is
presented and a copy thereof submitted as part of the supporting documents.

2.1 Business Permit and Licensing Office of City Hall

REQUIREMENTS FOR SECURING BUSINESS PERMITS

New Applicant

1. Barangay Business Clearance

2. DTI/SEC Registration

3. SSS Clearance

4. Homeowner’s Clearance for Business (if operating in subdivision)

5. Locational Clearance (if required)

6. Fire Clearance (if required)

7. Building Permit (if required)

8. Certificate of Occupancy (if required)

9. Environmental Clearance (if required)

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For Renewal

1. Barangay Clearance for Business

2. DTI/SEC Registration

3. SSS Clearance

4. Homeowner’s Clearance for Business (if operating in subdivision)

5. Locational Clearance (if required)

6. Fire Clearance (if required)

7. Building Permit (if required)

8. Certificate of Occupancy (if required)

9. Environmental Clearance (if required)

10. Statement of Gross Income/Financial Statement

11. Previous Mayor’s Permit

12. Latest Payment Receipts

STEPS IN APPLYING FOR A BUSINESS PERMIT

Step 1 : Business Permit and Licensing Office (Ground Floor)

Secure and Fill-up the Application Form.

Step 1 : Business Permit and Licensing Office (Ground Floor)

Secure and Fill-up the Application Form.

Step 2 : Municipal Environment and Natural Resources Office

(4th Floor) Secure an Environmental Clearance Certificate.

Step 3 : Fire Department (Community Service Center Building)

Secure a Fire Safety Clearance Certificate.

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Inspection of the business premises may be required)

Step 4 : Rural Health Unit (Community Service Center Building)

Secure a Sanitary Permit.

(Inspection of the business premises may be required)

Step 5 : Bureau of Internal Revenue (Ground Floor)

Responsible Officer / Staff affix his/her signature in the application form and
explain BIR procedures.

Step 6 : Municipal Planning and Development Council (Ground Floor)

Secure a Location Clearance if required.

Step 7 : Engineering Office (Ground Floor)

Secure a Building Permit / Certificate of Occupancy if required.

Step 8 : Business permit and Licensing Office (Ground Floor)

Assessment of business taxes and fees of the Business Permit and explanation of
the permits’

conditions, regulations, and ordinances pertaining to the operation of the business.

The Licensing Office then endorses the permit.

Step 9 : Municipal Treasurer’s Office (Ground Floor)

Payment of the necessary taxes and fees.

Step 10 : Office of the Municipal Mayor (2nd Floor)

The Municipal Mayor or his duly authorized representative approves and signs the
Business Permit.

The permit is released to the client.

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2.2 Bureau of Internal Revenue

Tax Form

BIR Form 1901- Application for Registration for Self-Employed and Mixed Income
Individuals, Estates/Trusts

Documentary Requirements

1. For single proprietors, mixed income earners

› Photocopy of Mayor’s Business Permit (or duly received Application for Mayor’s
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;

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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) Mayor’s Permit or duly received Application for Mayor’s 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.
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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

› 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 Self-Employed and Mixed Income
Individuals, Estates/Trusts

Documentary Requirements

› Photocopy of the Death Certificate of the deceased and judicial settlement;

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;
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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 Self-Employed and Mixed Income
Individuals, Estates/Trusts

Documentary Requirements

› Photocopy of Trust Agreement

Other documents for submission only if applicable:

a) Contract of Lease;
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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) 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 Revenue District Office having jurisdiction over the registered
address of the trusts.

b) Pay the Annual Registration Fee (P500.00) 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]

INDIVIDUALS EARNING PURELY COMPENSATION INCOME

Tax Form
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BIR Form 1902 - Application for Registration For Individuals Earning Purely Compensation
Income, and Non-Resident Citizens / Resident Alien Employee

Documentary Requirements

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 together with the documentary
requirements to the 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
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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

Documentary Requirements

- 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

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]

OCWs/SEAMEN EARNING PURELY FOREIGN-SOURCED INCOME

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

Documentary Requirements

- 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

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
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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:

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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

GOVERNMENT AGENCIES AND INSTRUMENTALITIES

Tax Form

BIR Form 1903 - Application for Registration for Corporations/Partnerships (Taxable/Non-

Taxable), including GAIs and LGUs

Documentary Requirements

Unit or Agency’s Charter

Procedures

Accomplish BIR Form 1903 and submit the same, together with the required
attachments, to the Revenue District Office having jurisdiction over the registered
address of the government agencies and instrumentalities.

Deadline

Application for registration shall be accomplished and filed before filing a return,
statement or declaration as required in the Tax Code and payment any tax due

[return to index]

LOCAL GOVERNMENT UNITS

Tax Form

BIR Form 1903 - Application for Registration for Corporations/Partnerships (Taxable/Non

Taxable), including GAIs and LGUs

Documentary Requirements

Unit or Agency’s Charter

Procedures

- Accomplish BIR Form 1903 and submit the same, together with the required
attachments, to the Revenue District Office having jurisdiction over the registered
address of the government agencies and instrumentalities or local government units.

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]

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)

Documentary Requirements

- 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

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)

Documentary Requirements

- 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 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 DONOR’s TAX FOR RESIDENT OF THE PHILIPPINES

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)

Documentary Requirements
 - 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

- Deed of Donation

Procedures

If Donation Is Real Property

- Accomplish BIR Form 1904 and submit the 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

- Accomplish BIR Form 1904 and submit the same, together with the required
attachments, to the Revenue District Office 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 DONOR’s TAX FOR NON-RESIDENT OF THE PHILIPPINES

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)

Documentary Requirements

- 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 Donation

Procedures

If Donation Is Real Property

- Accomplish BIR Form 1904 and submit the same, together with the required
attachments, to the Revenue District Office No. 39 – South Quezon City.

If Donation Is Personal Property

- Accomplish BIR Form 1904 and submit the same, together with the required
attachments, at RDO 39 – South Quezon City.

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.

5. PAYOR OF ESTATE TAX - Decedent with legal residence in the Philippines at the time
of death

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)

Documentary Requirements

- 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.

- Death certificate of decedent

Procedures

- Accomplish BIR Form 1904 and submit the same, together with the required
attachments, to the Revenue District Office having jurisdiction over the
domicile/permanent residence of the decedent at the time of death.

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.

6. PAYOR OF ESTATE TAX – Non-Resident Decedent Without Administrator in the

Philippines

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)

Documentary Requirements

- 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.

- Death certificate of decedent

Procedures

Accomplish BIR Form 1904 and submit the same, together with the required
attachments, at RDO 39 – South Quezon City.

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.

7. PAYOR OF ESTATE TAX – Non - Resident Decedent With Administrator in the

Philippines

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)

Documentary Requirements

- Death certificate of decedent

- NSO Certified Birth Certificate or any valid identification card that will show the
applicant's complete name (Philippine Administrator), 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

Procedures

- Accomplish BIR Form 1904 and submit the same, together with the required
attachments, to the Revenue District Office having jurisdiction 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 accomplished and filed before filing a return,
statement or declaration as required in the Tax Code and payment of any tax due.

8. PAYOR OF FINAL TAX ON WINNINGS

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)
 Documentary Requirements

- NSO Certified Birth Certificate or any valid identification card that will show the
applicant's complete name (Philippine Administrator), 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

- Certification from awarding company/person

Procedures

- Accomplish BIR Form 1904 and submit the same, together with the required
attachments, to the Revenue District Office having jurisdiction over residence of the
applicant.

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

9. VEHICLE REGISTRANT

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)

Documentary Requirements

- NSO Certified Birth Certificate or any valid identification card that will show the
applicant's complete name (Philippine Administrator), 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 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

- 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 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 One-Time Taxpayer and Persons
Registering under E.O. 98 (Securing a TIN to be able to transact with any Government
Office)

Documentary Requirements

› 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 together with the documentary
requirements to the 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]

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:

1. Within ten (10) days from the date of employment, or

2. On or before the commencement of business, or
3. Before payment of any tax due, or
4. Upon filing of a return, statement or declaration as required in the NIRC.
5. Death of individual;
6. Full settlement of the tax liabilities of the estate;
7. Discovery of a taxpayer having multiple TINs; and
8. 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 taxpayer’s 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.
 2.3 Social Security System

 Application Requirements

1. Member-Borrower
a. Member Loan Application Form
b. SSS digitized ID or E-6 (acknowledgement stub) with any two valid IDs, one
of which with recent photo.
 Unexpired Driver's License
 Professional Regulation Commission (PRC) ID card
 Passport
 Postal ID
 School or Company ID
 Tax Identification Number (TIN) card
 Seaman's Book
 Membership card issued by private companies
 Overseas Worker Welfare Administration card
 Senior Citizens card
 Voter's Identification card/Affidavit/Certificate of Registration
 ATM card
 with cardholder's name; or
 with certification from bank, if without name
 Credit card
 Fisherman's card issued by BFAR
 GSIS card/Member's Record/Certificate of Membership
 Health or Medical card
 ID card issued by LGUs (e.g. Barangay/Municipal/City)
 ID card issued by professional association recognized by PRC
 Birth Certificate
 Baptismal Certificate
 Marriage Contract
 NBI Clearance
 Pag-IBIG Member's Data Form
 Permit to carry firearms issued by the Firearms and Explosive Unit of
PNP
 PHIC Member's Data Record
 Police Clearance
 Seafarer's Registration Certificate issued by POEA
 Temporary Driver's License issued by LTO
 Transcript of Records
 Alien Certificate of Registration
 Bank Account Passbook
 Certificate from:
 Office of Southern/Northern Cultural Communities; or
 Office of Muslim Affairs
 Certificate of Licensure/Qualification Documents/Seafarer's ID
and Record Book from Maritime Industry
 Certificate of Naturalization from the Bureau of Immigration
 Life Insurance Policy
  Birth/Baptismal certificate of child/ren

2. If filed by Member-borrower's Authorized Representative

a. Member-borrower's duly accomplished Member Loan Application

b. Authorized Representative's SS card or any two valid IDs both with signature
and at least one with photo
c. Letter of Authority (LOA) signed by both the member-borrower and member-
borrower's authorized representative
d. Member-borrower's SS card or any two valid IDs both with signature and at
least one with photo.

3. If filed by Employer/Company's Authorized Representative

a. Member-borrower's duly accomplished Member Loan Application

b. Authorized Company Representative (ACR) card issued by SSS
c. Letter of Authority (LOA) from employer and any two (2) valid IDs both with
signature and at least one with photo
d. Member-borrower's SS card or in its absence, Application for SS card (SS
Form E-6) acknowledgment stub and any two valid Ids both with signature
and at least one with photo.

Original or certified true copies of the supporting documents should be presented during the
filing of the claim.

 Filing Procedure

A borrower may file the salary loan application at the branch nearest the place of residence or
business. A member who is registered at My.SSS can submit the salary loan application
online. The salary loan submitted online by an employed member will be directed to the
employer's My.SSS account for certification, hence, the employer should also have an SSS
Web account.

OFW members may also file their salary loan application at the SS Representative Offices in
selected countries. In case there is no SSS office in a particular country they may send their
application and supporting documents to their relatives here in the Philippines and authorize
them to file at the SSS branch. Documents issued in other country should be duly
authenticated or certified by the Philippine Consulate/Embassy. They may also send the
application and supporting documents to Foreign Branch Expansion and Monitoring
Department thru mail (3/F SSS Building, East Avenue, Diliman, Quezon City) or fax (632-
435-9814).

Note: The employer shall submit an updated Specimen Signature Card (SS Form L-501) to be
updated annually to avoid delay in the processing of salary loan applications.

2.4 PhilHealth

Registration Procedures

1. Fill-out two (2) copies of the PhilHealth Member Registration Form

2. Submit PMRF to the nearest LHIO together with the following documents:

 Two (2) 1x1 latest ID picture,

 Two valid IDs; and
 Any of the following documents:
o For SSS pensioners
 Photocopy of Death, Disability and Retirement (DDR) indicating the
date of retirement and effectivity date of pension
 Photocopy of the Retiree/Pensioner Certification indicating the
effectivity date of retirement
o For GSIS pensioners
 Photocopy of Certification/Letter of Approval of Retirement indicating
the effectivity date of retirement
 Photocopy of Service Record issued by the employer showing
rendered services of not less than 120 months
 Photocopy of Certification/Retirement Gratuity from the employer
indicating services of not less than 120 months
 Photocopy of retirement voucher issued by GSIS
o For Uniformed personnel of AFP, PNP, BJMP and BFP
 Photocopy of General/Special or Bureau Order indicating effectivity
date of retirement
 Photocopy of Certification/Letter of Approval of Retirement from the
GSIS indicating services of not less than 120 months
 Photocopy of Statement of Services issued by previous employer
showing service of not less than 120 months
o GSIS Disability Pensioner / SSS Permanent Total Disability Pensioner before
March 4, 1995
 Photocopy of Death, Disability and Retirement (DDR) indicating the
date of retirement and effectivity date of pension
 Photocopy of Disability Pensioner Certification issued by SSS/GSIS
indicating effectivity date of pension or the period of coverage for
disabled pensioner.
o SSS Survivorship Pensioner before March 4, 1995
 Photocopy of Death, Disability and Retirement indicating the type of
survivorship in nature and the effectivity date of pension
 Photocopy of Survivorship Pensioner Certification indicating the
effectivity date of pension
o Other individuals who are not under the abovementioned categories
 Photocopy of official receipts of premium payments to PhilHealth
 Any other documents indicating the months of premium payments to
PhilHealth

3. Await Member Data Record (MDR) and PhilHealth ID Card

2.5 Pag-Ibig Fund

REQUIREMENTS
» Eligibility Requirements
» Processing Fee
P1,000 - upon filing of housing loan application with required documents (non-refundable)
P2,000 - to be deducted from loan proceeds
» Basic Requirements
1. Pag-IBIG Housing Loan Application Form (PHLAF)
2. Membership Status Verification Slip (MSVS)

» Documents Required Upon Loan Application

1. Documentary Requirements
2. Technical Requirements

» Documents Required Prior to Loan Release

2.Copies of Pertinent Forms/ Registration certificates

2.1 Department of Trade and Industry

2.2 Business Permit and Licensing Office of the City Hall
2.3 Bureau of Internal Revenue
2.4 Social Security System

2.5 Philhealth
2.6 PAG-IBIG Fund