Documentary requirements for BIR registration vary depending on the type of enterprise that is being applied for. 

Due to the government’s digitalization efforts, many agencies and local government units (LGUs) now accept permit applications online. One such agency is the Bureau of Internal Revenue (BIR), which now accepts business registration applications through its New Business Registration (NewBizReg) Portal. BIR registration needs to be done for proper tax compliance.

While business registration applications may now be submitted online, business owners are still required to submit documents along with the application form. It should be noted, however, that the documentary requirements are not the same for all types of enterprise.

For Sole Proprietors, Professionals, and Mixed Income Earners

The following requirements should be submitted by sole proprietors, professionals, and mixed income earners: 

• BIR Form No. 1901 (two originals) 
• Any government-issued ID that shows the applicant’s name, address, and date of birth (one photocopy)
  • If the ID does not show the address of the applicant, proof of residence or business residence is required
  • For professionals, a valid PRC ID is required (one photocopy)
• BIR Printed Invoice (can be bought at the New Business Registrant Counter) or a final clear sample of own invoice (one original)
  • Applicants who wish to print their own invoices should do it through accredited printers 

Additional documentary requirements will also be asked if applicable. These documentary requirements are as follows: 

• If transacting through a representative
  • Special Power of Attorney (SPA) executed by the taxpayer-applicant indicating specific transaction (one original for first-time applications or certified true copy for those with more than one transactions)
• DTI certificate if with business name (one photocopy)
• Work Visa (9g) for foreign nationals (one photocopy)
• Service Contract showing the amount of income payment, for Job Order or Service Contract Agreement with NGAs, LGUs, GOCCs, GFIs (one photocopy)
• Franchise Documents (one photocopy)
• Certificate of Authority for Barangay Micro Business Enterprises (BMBE) registered entity (one photocopy)
• Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA, TIEZA/TEZA, SBMA, etc. (one photocopy)

For Corporations, Partnerships, Cooperatives, Associations, Joint Ventures, and Other Non-Individuals

• BIR Form No. 1903 (two originals)
• Applicants must submit one photocopy of whichever document applies among the following:
  • SEC Certificate of Incorporation
  • Certificate of Recording (in case of partnership)
  • License to Do Business in the Philippines (in case of a foreign corporation)
  • Cooperative Development Authority (CDA) Certificate of Registration
  • Certificate of Registration issued by the Housing and Land Use Regulatory Board (HLURB)
  • Certificate of Registration issued by the Department of Labor and Employment (DOLE);
• Articles of Incorporation, Articles of Partnerships, or Articles of Cooperation, Articles of Association, or Constitution and by-laws of the applicant union (one photocopy)
• BIR Printed Invoice (can be bought at the New Business Registrant Counter) or a final clear sample of own invoice (one original)
  • Applicants who wish to print their own invoices should do it through accredited printers 

The following are the additional requirements that BIR may ask for, if applicable: 

• If transacting through a representative
  • Board Resolution/Written Resolution (in case of OPC) or Secretary’s Certificate indicating the purpose and the name of the authorized representative (one original for first-time applications or certified true copy for those with more than one transactions)
  • Any government-issued ID of the taxpayer and authorized representative. (one photocopy with specimen signature)
• Franchise Documents (one photocopy)
• Franchise Agreement (one photocopy)
• Memorandum of Agreement for joint ventures (one photocopy)
• Certificate of Authority for Barangay Micro Business Enterprises (BMBE) registered entity (one photocopy)
• Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA, TIEZA/TEZA, SBMA, etc. (one photocopy)