2008
TAX GUIDE FOR PROFESSIONALS
A QUICK AND EASY PRIMER ON PAYING YOUR TAXES
WHO ARE PROFESSIONALS?
Professional, classified as self-employed, refers to an individual or a group, practicing his or their profession or calling, with or without license under a regulatory board or body.
WHAT ARE THE REGISTRATION REQUIREMENTS?
Documentary Requirements
For Individuals:
1. Birth Certificate or any documents showing name, address, and birth date;
2. Mayor's Permit, if applicable;
3. DTI Certificate of Business Name to be submitted prior to issuance of the Certificate of Registration or BIR Form No. 2303, if applicable;
4. Professional Regulation Commission ID, if applicable; and
5. Payment of Professional Tax Receipt (PTR) from the local government, if applicable aSDCIE
For Corporations or Partnerships:
1. Certificate of registration with the Securities and Exchange Commission
2. Mayor's Permit
3. Partnership Agreement
Procedures
Step 1. Accomplish Application for Registration — BIR Form 1901 (for individuals) or 1903 (for corporations or partnerships) with the applicable attachments, and submit to the Revenue District Officer (RDO) having jurisdiction over the principal place of business (for newly registered Professionals).
Note: The Professional may electronically secure TIN through e-TIN at the BIR...
