How to Register Your Business with BIR (CMS / CAS)
Step-by-step guide on how to register your business with the Bureau of Internal Revenue (BIR) in the Philippines, often referred to as CMS or Computerized Accounting System registration.
What you’ll learn in this BIR CMS / CAS registration guide
This guide explains how to register your Computerized Accounting System (CMS / CAS) with the BIR, including system requirements, documentation, and the approval process.
For related compliance, review our BIR Business Registration Guide, Mandatory Books of Accounts Guide, and Digital Tax Filing & Payment (eBIRForms) Guide so your accounting system, books, and filings are aligned.
For day-to-day encoding that matches your CMS / CAS and BIR requirements, you can also use our free BIR Book of Accounts Tool to structure and maintain BIR-compliant books.
To start your BIR registration, prepare the following documents (requirements may vary by business type and RDO):
- SEC Certificate of Registration (for corporations/partnerships) or DTI Certificate of Registration (for sole proprietorships)
- Mayor’s Permit or application for Mayor’s Permit
- Contract of Lease or proof of business address
- Valid ID of the owner(s) or authorized representative
- Articles of Incorporation (for corporations)
- Other documents as required by your business type (e.g., franchise agreement, BOI permit, etc.)
Determine Your RDO
Identify the Revenue District Office (RDO) that has jurisdiction over your business address. You can:
- Check the list of RDOs and coverage areas on the BIR website, or
- Call BIR directly and confirm which RDO covers your business location.
Accomplish BIR Forms
Core Registration Forms
- BIR Form 1903 – Application for Registration (Corporations/Partnerships)
- BIR Form 1906 – Authority to Print Receipts and Invoices
- BIR Form 0605 – Payment Form (Annual Registration Fee and other payments)
Tips
- Use the latest versions of the forms from the BIR website.
- Double-check TINs, business name, address, and contact details before submission.
Submit Application
Online via NewBizReg Portal
- Visit the BIR NewBizReg Portal.
- Fill out the online registration form.
- Upload scanned copies of your supporting documents.
- Follow the instructions for payment and final submission.
In Person at the RDO
- Go to your assigned RDO.
- Present original documents for verification.
- Submit photocopies and accomplished forms for filing.
Pay Fees and Taxes
Settle the required BIR fees, which typically include:
- Annual Registration Fee (via BIR Form 0605)
- Documentary Stamp Tax (DST), if applicable
Payments can be made through BIR ePayment channels such as GCash, LandBank, DBP, Maya, and other accredited payment partners.
Attend Taxpayer Briefing
Attend the initial taxpayer briefing conducted by your RDO. In this orientation, BIR explains your rights, duties, and responsibilities as a registered taxpayer, including filing deadlines and basic compliance rules.
Register Books of Accounts
Register your books of accounts at the RDO. These may include:
- General Journal
- General Ledger
- Cash Receipts Book
- Cash Disbursements Book
- Other subsidiary ledgers as required
The RDO will stamp and approve your books as part of the registration process.
Print Official Receipts and Invoices
After receiving your BIR Certificate of Registration (Form 2303), apply for the Authority to Print (ATP) official receipts and invoices using BIR Form 1906.
- Wait for approval of your ATP.
- Coordinate with an accredited printer to produce your official receipts and invoices.
Post Required Notices
Once registered, make sure to display the following in a visible area at your place of business:
- "Ask for Receipt" Notice (ARN)
- BIR Certificate of Registration (Form 2303)
These show customers and BIR that your business is properly registered and authorized to issue official receipts.
Stay Compliant After Registration
Following these steps helps ensure your business is fully compliant with BIR requirements and can legally operate in the Philippines. After registration, make sure to file returns and pay taxes on time to avoid penalties and open cases.