Steps and Requirements in BIR Registration – Self Employed and Mixed Income Individuals

BIR Registration Requirements and Procedure – Self Employed and Mixed Income Earner

Regardless of industry, every business must first register with the Bureau of Internal Revenue (BIR) before starting its operation. Do not ever be like a fly by night business. Register and operate legally to maximize opportunity and avoid too much risk.

This article only tackles BIR registration of Self Employed and Mixed Income Earner Individuals. Registration of a corporation (stock and non-stock) and partnership will be discussed separately.

Primary BIR documentary requirements

1. 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
2. NSO Certified Birth Certificate of the applicant
3. Contract of Lease or Latest Tax Declaration, whichever is applicable
4. DTI Certificate of Business Name Registration, if business trade name shall be used

Additional documents that BIR may require if applicable

1. Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity
2. 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)
3. Franchise documents (e.g. Certificate of Public Convenience) (for Common Carrier)
4. Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau;

Steps in BIR registration

1. Accomplish BIR Form 1901, an application for registration.
2. Accomplish BIR Form 0605 for the Annual Registration Fee (P500.00) and pay at the Authorized Agent Banks (AABs) of the concerned Revenue District Office (RDO). Photocopy the form after payment and include it to the set of documentary requirements.
3. Accomplish BIR Form 2000 for Documentary Stamp Tax (DST) on Contract of Lease and pay at the Authorized Agent Banks (AABs) of the concerned RDO. Photocopy the form after payment and include it also to the set of documentary requirements.
4. Submit all the above mentioned (1 -3) along with documentary requirements to Taxpayer Service Section (TSS) and wait for the release of your BIR Form 2303 or the Certificate of Registration/COR (1-3 days).
5. Once you received your COR and “Ask for Receipt” notice, accomplish BIR 1905 for the registration of books of accounts and attached a photocopy of COR then submit to TSS (1 day)

VAT registered: 6 books – Journal, Ledger, Cash Receipt, Cash Disbursement, Subsidiary Sales Journal, and Subsidiary Purchase Journal

Non-VAT registered: 4 books – Journal, Ledger, Cash Receipt, and Cash Disbursement

1. Accomplish BIR Form 1906, an application for Authority to Print (ATP) Receipts and Invoices along with the following documentary requirements and submit it to TSS and wait for the issuance of ATP (3-5 days but can be simultaneously applied with the books of accounts)
   1. Job Order
   2. Final & clear sample
   3. Photocopy of COR and annual registration fee
   4. Photocopy of BIR authorized printer’s COR and annual registration fee
   5. Permit to Use Loose-leaf, if applicable
2. Upon the receipt of ATP, provide a copy to the printing company who will print your Receipts and Invoices.
3. Your Receipts and Invoices will be delivered to you approximately within 5 days. Don’t forget to ask for Printer’s Certificate of Delivery (PCD).

After completing the BIR registration procedures, ensure that the following original documents are in your possession:

• Certificate of Registration or BIR Form 2303
• “Ask for Receipt” notice
• Authority to Print or BIR Form 1921
• All application forms with BIR stamp

BIR Form 1901
BIR Form 1905
BIR Form 1906

• All forms paid together with receipts

BIR Form 0605
BIR Form 2000

• Printer’s Certificate of Delivery (PCD)

Reference: Bureau of Internal Revenue (bir.gov.ph)

Disclaimer: All content provided in this article is for informational and general discussion purposes only and may become outdated due to constant changes of the laws, rules and regulations over time. It does not substitute for an expert or legal advice. Contact your preferred professional for more detailed and accurate guidance based on your circumstances. For comments, suggestions and inquiries, please contact us at info@kgconsult-ph.com