BIR Business Registration Guide (Philippines)
Step-by-step guide to registering a business with the BIR in the Philippines as of 2025, including documents, process, and estimated fees.
What you’ll learn in this BIR business registration guide
This BIR business registration guide for the Philippines walks you through the documents, steps, and typical fees so you can register your business properly with BIR and avoid open cases or penalties.
For the full business setup picture, pair this with our DTI Business Name Registration Guide, SEC Registration Guide, Barangay Business Permit Guide, and Business Registration and Bank Account Guide.
For day-to-day record keeping after registration, you can also use our free BIR Book of Accounts Tool to help you maintain BIR-compliant books of accounts.
BIR registration is the final key step after obtaining your DTI/SEC registration and Mayor's/Business Permit. Once registered, you can legally issue official receipts/invoices and comply with tax filing requirements.
This guide reflects the latest known process and indicative fees for 2025. Always confirm requirements with your Revenue District Office (RDO) or the official BIR website, as rules and platforms may change.
Gather Required Documents
Prepare the following documents before starting your BIR registration:
For Sole Proprietors / Freelancers
- BIR Form 1901 (Application for Registration for Self-Employed and Mixed-Income Individuals).
- DTI Business Name Certificate (for sole proprietors).
- Valid government-issued ID (original and photocopy).
- Proof of address (Barangay Certificate, Lease Contract, or proof of ownership).
- Books of Accounts (usually 4–6 columnar ledgers).
For Partnerships / Corporations
- BIR Form 1903 (Application for Registration for Corporations/Partnerships).
- SEC Certificate of Incorporation or Partnership.
- Articles of Incorporation/Partnership and By-Laws (if applicable).
- Mayor’s/Business Permit.
- Valid IDs of authorized signatory/representative.
- Books of Accounts (4–6 columnar ledgers or loose-leaf if approved).
Additional requirements may apply depending on your business type or RDO (e.g., special licenses, board resolutions).
Complete the Registration Form
Download and fill out the appropriate BIR form from the official BIR website:
- Form 1901 — for individuals/sole proprietors and professionals.
- Form 1903 — for corporations, partnerships, and other non-individual taxpayers.
Ensure all fields are filled accurately, especially your RDO code, registered address, tax type, and contact details.
Submit Documents
Option A: Online (NewBizReg Portal)
- Scan all documents and forms clearly.
- Combine into PDF files, keeping total size within BIR limits (e.g., <= 4MB).
- Submit via the BIR NewBizReg Portal according to your RDO’s instructions.
Option B: In Person (RDO)
- Go to the Revenue District Office (RDO) that covers your business address.
- Bring originals for verification and photocopies for submission.
- Follow queueing procedures and submit to the New Business Registrant counter.
Pay Registration-Related Fees
As of January 2024, the ₱500 annual BIR registration fee has been waived. However, several related costs still apply.
You should still budget for the following:
- Documentary Stamp Tax (DST): around ₱30.
- Printing of Official Receipts/Invoices: about ₱2,500–₱5,000 (via BIR-accredited printer).
- Books of Accounts: approximately ₱200–₱500 (for columnar books or similar).
Payments may be made via BIR ePayment partners such as GCash, Maya, LandBank, DBP, and other authorized channels.
Processing and Taxpayer Briefing
After submission and payment, wait for BIR to process your application:
- For online submissions, confirmation and instructions are usually sent via email by your RDO.
- For in-person applications, the BIR officer will inform you of next steps and when to return.
- Some RDOs may require attendance in a taxpayer’s briefing to explain your filing and payment obligations.
Claim BIR Certificate of Registration (COR)
Once approved, BIR will issue your Certificate of Registration (Form 2303) and related documents.
- BIR Form 2303 (Certificate of Registration).
- "Ask For Receipt" Notice.
- Books of Accounts stamped/registered by BIR.
- Authority to Print (ATP) or Permit to Use (PTU) for receipts/invoices, as applicable.
💰 Estimated BIR-Related Fees (2025)
| Item | Amount (₱) |
|---|---|
| BIR Registration Fee | 0 (waived from 2024) |
| Documentary Stamp Tax (DST) | 30 |
| Books of Accounts | 200–500 |
| Official Receipts/Invoices | 2,500–5,000 |
Some expenses like printing of receipts/invoices and purchasing books of accounts are estimates and can vary depending on your chosen supplier or accredited printer. Processing time is generally around 3 working days if all requirements are complete.
📌 Important Reminders
Register with BIR within 30 days after securing your DTI or SEC Certificate.
Failure to register on time can result in penalties ranging from approximately ₱5,000 to ₱20,000, plus possible surcharges and interest.
Double-check with your RDO for any additional documents or updated forms (such as email and mobile number information sheets) that may occasionally be required.