BIR Registration Requirements

Following are the BIR Registration requirements: 

1. Duly accomplished BIR Form 1901
2. Valid Identification issued by authorized government agencies which shows complete name, address and birthdate of the applicant
3. Photocopy of Mayor's Permit, Professional Tax Receipt or DTI Certificate
4. New sets of manual bound Books of Accounts
5. Proof of payment of Annual Registration Fee
6. Duly accomplished BIR Form 1906
7. Final and clear sample/layout of Official Receipts and/or Sales Invoice

Additional documents, if applicable:

1. Franchise documents (for Common Carrier)
2. Photocopy of the Trust Agreement (for Trust)
3. Photocopy of Death Certificate (for Estate under judicial settlement)
4. Certificate of Authority (for BMBE-registered entity)
5. Proof of Registration/Permit to Operate BOI / BOI-ARMM, PEZA, BCDA and SBMA

General Professional Partnership (GPP):

1. Copy of Certificate of Registration with the SEC and Articles of Partnership
2. Copy of Business/Mayor's Permit or, if still in process, duly received Application for Business Permit

Corporations and Partnerships:

1. Copy of Registration with the SEC
2. Copy of Business/Mayor's Permit or, if still in process, duly received Application for Business Permit
3. Articles of Incorporation or Articles of Partnership 

Registration of Branch / Facility:

1. Duly accomplished BIR Form 1901
2. Valid Identification issued by authorized government agencies which shows complete name, address and birthdate of the applicant
3. Photocopy of Mayor's Permit, Professional Tax Receipt or DTI Certificate
4. New sets of manual bound Books of Accounts
5. Proof of payment of Annual Registration Fee
6. Duly accomplished BIR Form 1906
7. Final and clear sample/layout of Official Receipts and/or Sales Invoice

- www.easantoscpa.com