Mandatory Books of Accounts Registration Guide (Philippines, 2025)
Step-by-step process to apply for mandatory Books of Accounts registration in the Philippines, including book types, fees, and deadlines.
What you’ll learn in this mandatory books of accounts guide
This mandatory books of accounts registration guide for the Philippines (2025) explains which books you need, how to register them with BIR, and what deadlines and fees to expect.
To connect this with your broader compliance, also see our BIR Business Registration Guide, Basic Bookkeeping and Accounting Guide, and Digital Tax Filing & Payment (eBIRForms) Guide.
All businesses registered with the BIR are required to maintain and register their Books of Accounts. These books are the official record of your sales, purchases, receipts, and disbursements.
This guide summarizes the types of books, the registration process, related fees, and important deadlines as of 2025.
📚 Step 1: Determine the Type of Books of Accounts
Manual Books
Traditional handwritten journals and ledgers purchased from office supplies stores.
Usually the simplest and most common for micro and small businesses.
Loose-Leaf Books
Printed pages (from Excel or software) that are bound annually.
Requires a Permit to Use (PTU) from BIR for loose-leaf books.
Computerized Books
Books generated by an accounting software system.
Requires an Acknowledgement Certificate or PTU for the system.
📝 Step 2: Prepare Required Documents
Gather the following documents before visiting the RDO:
- Duly filled BIR Form No. 1905 (Application for Registration Information Update).
- Barangay Clearance and Mayor's Permit (if applicable).
- Sworn Statement of volume and pages of books to be used.
- Latest Annual Registration Fee payment receipt (BIR Form 0605), if applicable.
- For computerized books: Acknowledgement Certificate or Permit to Use (PTU) from BIR for your accounting system.
🏢 Step 3: Visit Your Revenue District Office (RDO)
Go to the RDO where your business is registered (the same RDO that issued your BIR Certificate of Registration).
- Submit the required documents to the Books of Accounts/Registration counter.
- Present the physical manual books or the loose-leaf/computerized samples for stamping or evaluation.
💳 Step 4: Pay Fees and Secure Permits
Annual Registration Fee (ARF)
If still applicable under current regulations, pay the Annual Registration Fee (ARF) of ₱500 per business location per year (via BIR Form 0605).
Confirm with your RDO or latest revenue regulations, as ARF rules may change over time.
Loose-Leaf and Computerized Books
- For Loose-Leaf, apply for and secure a Permit to Use (PTU) from your RDO.
- For Computerized books, secure the necessary Acknowledgement Certificate or PTU for your software.
Once your books are approved and stamped by BIR, you may start using them to record your business transactions.
For computerized books, maintain printed copies and electronic data files as required and submit these annually within 15 days after the end of the fiscal year, if your RDO requires it.
💰 Fees and Cost Estimates (2025)
| Item | Amount (₱) |
|---|---|
| Annual Registration Fee (ARF) | 500 per business location (per year) |
| Manual Books (set of journals and ledgers) | 250–300 per set (approx.) |
| Computerized/Loose-Leaf Printing & Binding | Varies; printing and binding may cost 1,000–3,500+ |
Penalties for failure to register or submit books on time can range from around ₱1,000 per violation up to about ₱25,000 annually, depending on the number and severity of violations.
📖 Mandatory Books Typically Required
- General Journal
- General Ledger
- Sales Book (for VAT-registered taxpayers)
- Purchase Book (for VAT-registered taxpayers)
- Cash Receipt Book
- Cash Disbursement Book
📌 Important Deadlines and Reminders
Books must be registered within 30 days of business registration or commencement of operations.
Do this as soon as you receive your BIR Certificate of Registration.
Renewal or registration of a new set of books must be done within 10 days after the last entry or before using a new set.
Keep your books for at least 5 years for tax and audit purposes. Failure to comply can result in penalties and possible disallowance of expense deductions during audit.