How to Apply for a BIR Certificate of Registration for a New Business

A BIR Certificate of Registration (COR), officially BIR Form 2303, is the document that confirms your business is registered with the Bureau of Internal Revenue, lists your applicable tax types, and states your filing deadlines. You cannot legally issue official receipts or invoices, or open a business bank account under your business name in most cases, without it. Registration is a sequential process: other government registrations generally need to be secured first, because the BIR requires proof of them as part of your application.

Before You Start: What You Need First

• Sole proprietors need a DTI Certificate of Business Name Registration.
• Corporations and partnerships need a SEC Certificate of Incorporation (or Certificate of Recording, for partnerships), plus their Articles of Incorporation or Partnership.
• Cooperatives need a Cooperative Development Authority (CDA) Certificate of Registration and Articles of Cooperation.
• Everyone needs a Mayor’s/Business Permit from the city or municipality where the business will operate — or, if it is still being processed, the duly received application for one, which most Revenue District Offices (RDOs) will accept provisionally.

Which BIR Form Applies to You

The form you file depends on your business structure:

• BIR Form 1901 — for self-employed individuals, single proprietors, professionals, and mixed-income earners.
• BIR Form 1903 — for corporations, partnerships, government agencies and instrumentalities, LGUs, cooperatives, and associations.

(BIR Form 1902 is a separate form for purely employed individuals earning purely compensation income, and is not used for business registration.)

Documentary Requirements

Based on the BIR’s own published checklist of documentary requirements for Application for Registration, a self-employed individual, professional, or mixed-income earner generally needs to submit:

• Accomplished BIR Form 1901;
• A government-issued ID showing name, address, and birthdate;
• Photocopy of the Mayor’s Business Permit, or the duly received application for one if still in process, and/or a Professional Tax Receipt/Occupational Tax Receipt or DTI Certificate;
• Proof of payment where a registration-related fee still applies to your case;
• BIR Form 1906 (Authority to Print) after selecting an accredited printer, if you will use manually printed receipts/invoices; and
• A final, clear sample of your principal receipts or invoices.

A corporation or partnership generally needs:

• Accomplished BIR Form 1903;
• Photocopy of the SEC Certificate of Incorporation, Certificate of Recording (for partnerships), or License to Do Business in the Philippines (for foreign corporations);
• Articles of Incorporation or Articles of Partnership;
• Photocopy of the Mayor’s Business Permit or duly received application;
• BIR Form 1906 and a sample of principal receipts/invoices, as above.

If someone other than the registered owner, partners, or authorized corporate officer will transact with the BIR on the applicant’s behalf, a Special Power of Attorney (for individuals) or a Board Resolution with Secretary’s Certificate (for corporations) naming that representative is required, along with the representative’s ID.

Step-by-Step Registration Process

• 1. Secure your DTI, SEC, or CDA registration and your Mayor’s Permit (or its duly received application) first.
• 2. Determine your correct RDO. Business registration is filed with the Revenue District Office that has jurisdiction over your principal place of business (or head office, for corporations with multiple branches).
• 3. Accomplish BIR Form 1901 or 1903 and prepare the complete documentary requirements above; BIR offices generally require complete documents before they will begin processing your application.
• 4. Pay any applicable registration-related charges, including the ₱30 documentary stamp tax on the Certificate of Registration itself.
• 5. Register your books of accounts and, separately, apply for Authority to Print (BIR Form 1906) or register through the BIR’s available e-invoicing/e-receipting channels if applicable to your business.
• 6. Receive your Certificate of Registration (BIR Form 2303), your Notice to Issue Receipts/Invoices, and your registered books.

Fees You Will Actually Pay

This is where recent law changed things significantly. For years, businesses paid an annual ₱500 Registration Fee (RF/ARF) via BIR Form 0605, due every January. Under Republic Act No. 11976, the Ease of Paying Taxes Act, the BIR formally stopped collecting this annual fee starting January 22, 2024. Businesses registering today should no longer be charged the old ₱500 fee. What still applies is a ₱30 documentary stamp tax on the Certificate of Registration itself, plus whatever it costs you to have your official receipts or invoices printed by an accredited printer (a cost that varies by printer and volume, and is paid directly to the printer, not the BIR). If you already hold an older Certificate of Registration reflecting the annual fee, that certificate generally remains valid; the BIR allowed businesses to update or replace such certificates administratively rather than requiring immediate reissuance.

Registering Books of Accounts and Receipts

Alongside your Certificate of Registration, you are required to register your books of accounts (manual, loose-leaf, or computerized, depending on your setup) and secure authority to issue receipts or invoices. For manually printed receipts, this means filing BIR Form 1906 and choosing a BIR-accredited printer; the printer then produces your officially numbered receipts or invoices, which you present to the BIR for final verification before you may legally issue them to customers.

Processing Time

Where documentary requirements are complete on submission, RDOs commonly process straightforward registrations within a few working days; some offices can issue the Certificate of Registration on the same day, though this varies by RDO workload and whether any document is missing. Incomplete applications are held pending completion, and BIR practice allows a limited number of working days to submit any missing document before the application is set aside.

Displaying Your Certificate and Updating It Later

Once issued, your Certificate of Registration is generally required to be displayed in a conspicuous place at your principal place of business, together with the BIR’s official notice reminding customers to ask for a receipt or invoice for every transaction. If your business later changes address, adds a new branch, changes its registered business name, or otherwise needs to update the information on file, this is generally done through BIR Form 1905 (Application for Registration Information Update), filed with your RDO — not by applying for an entirely new Certificate of Registration. Keeping your registration details current matters, because a mismatch between your COR and your actual business operations can complicate later BIR transactions, from applying for tax clearances to renewing your local business permit. Failing to display the required documents, or to comply with the general rules on issuing receipts and invoices, can also expose a business to administrative sanctions under the Tax Code, separate from the registration-related charges discussed above.

Freelancers, Professionals, and Online Sellers

The same basic registration sequence applies to freelancers, self-employed professionals, and online sellers operating as sole proprietors — they generally file BIR Form 1901, just like any other self-employed individual. Professionals regulated by the Professional Regulation Commission or an accredited professional body typically also need to present their license or equivalent proof of practice as part of their supporting documents. Online sellers should likewise expect to go through the same DTI-then-BIR sequence as any other sole proprietorship, since operating primarily or exclusively through an online platform does not exempt a business from the registration and receipt-issuance requirements described here.

Common Mistakes to Avoid

• Registering with the wrong RDO. Your COR must come from the RDO with jurisdiction over your actual business address — registering at the wrong office causes delays and later transfer requirements.
• Skipping the Mayor’s Permit step. Most RDOs will not process your application without at least a duly received application for a local business permit.
• Forgetting books of accounts and receipt registration. A Certificate of Registration alone does not authorize you to issue valid receipts; you still need the separate authority to print or an approved e-receipting setup.
• Assuming the old ₱500 fee still applies. Since the change under RA 11976, this is no longer collected annually, though other minor charges remain.
• Not filing BIR Form 1905 after a business change. Moving your registered address, adding a branch, or renaming the business without updating your registration can create mismatches that cause delays in later BIR transactions.

Frequently Asked Questions

Do I need a lawyer or accountant to register with the BIR? It is not legally required for straightforward sole proprietorships, but many owners engage an accountant or lawyer to make sure the correct tax types, forms, and books are set up correctly from the start, since errors can be costly to fix later.

How long does BIR business registration take? With complete documents, many Revenue District Offices process registration within one to a few working days, though this can vary depending on the office and whether any requirement is missing.

Is the annual registration fee still required in 2026? No. The Bureau of Internal Revenue stopped collecting the annual ₱500 registration fee starting January 22, 2024, pursuant to Republic Act No. 11976, though a ₱30 documentary stamp tax on the Certificate of Registration and receipt/invoice-related costs still apply.

What is the difference between BIR Form 1901 and 1903? Form 1901 is for self-employed individuals, professionals, and mixed-income earners, while Form 1903 is for corporations, partnerships, cooperatives, and similar juridical entities.

This commentary is for general informational purposes only and does not constitute legal advice. For guidance specific to your situation, please consult a licensed attorney.

If you have questions about your rights or options under Philippine law, our firm is available to assist. You may reach us via Viber or WhatsApp, call us at 0995 433 5550, or send an email to vivasnobles@gmail.com. We look forward to hearing from you.