Business Startup Law Registration BIR Requirements

Startup Guide: List of BIR Forms for Business Registration

Published on December 18, 2022 | Updated on April 09, 2023

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One of the important things to do before starting or conducting a business in the Philippines is to register at the Bureau of Internal Revenue (BIR). 

 

BIR is responsible for assigning tax identification number (TIN) to registered businesses so they can operate legally. Although this process can take some time and managing a business is challenging enough, it is relatively simpler than running an unregistered business that is illegal and subject to financial penalties and legal charges.

 

But are you a startup business owner or currently managing a startup who simply needs help figuring out which BIR forms you should accomplish?

 

To prevent delays with your application, you must ensure that you have the required documents and also expect to pay Php 500 as a Registration Fee and Php 30 for loose documentary stamps, which you can settle via BIR’s ePay.

 

Here's a list of BIR Forms to remember when registering a business:

 

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

This form is for self-employed and mixed-income individuals, estates, and trusts.

 

BIR Form 1903 – Application for Registration For Corporations, Partnerships (Taxable/Non-Taxable), Including GAIs, LGUs, Cooperatives and Associations

This form is for Local Government Units (LGUs), Corporations, Partnerships, Government Agencies and Instrumentalities (GAIs), and Government Owned or Controlled Corporations. Note that these can be auto-generated if you use the Central Business Portal.

 

BIR Form 1905 – Application for Registration Information Update/Correction/Cancellation

All taxpayers who intend to do the following shall accomplish this form: 

  • Update or change any data or information

  • Transfer a business within the same RDO

  • Change their registered activities

  • Cancel a business' registration due to a relocation to a different district

  • Replace a lost TIN card or certificate of registration.

 

BIR Form 0605 – Tax payment form for Annual Registration 

Taxpayers must use this each time they pay taxes and fees that don't call for a tax return. The second installment of income tax, deficiency tax, delinquent tax, registration fees, fines, and advanced payments are all included in this.

 

BIR Form 1906 – Application for Authority to Print Receipts

Businesses must have a sample receipt prepared, which will be submitted to BIR then be asked to complete this form before printing or issuing receipts or invoices.

 

BIR Form 1900 – Application to Use Loose-Leaf / Computerized Books of Accounts 

and/or Accounting Records

This shall be accomplished by those who intend to use loose-leaf electronic accounting records.

 

BIR Form 1907 – Application for Permit to Use Cash Register Machine/Point-of-Sale Machine

Accomplish this form if your business intends to use cash register machines in issuing receipts or invoices–this is common for retail businesses. 


 

You must file the necessary BIR forms with the RDO office in your area once you have completed them. Remember that these forms are only for registering a business; there are many more to fill out following this process. A complete list of BIR forms is accessible here. 


All that is left to do is manage your business and pay your taxes once you have the correct BIR registration for your business. If you're a freelancer, you may check Freelancing 101: Register as a freelancer in the Philippines and find more startup resources in Digest.ph.

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