Registering your business with the Bureau of Internal Revenue (BIR) is one of the things that a business owner needs to do to make your business legal and to avoid the risk of being tax evader. Whether you are an individual (professional, consultant) or a company (single proprietor, partnership, corporation) you must complete the whole registration process.

Here are some tips that may help you when you register your business with the BIR.

BIR Business Registration Requirements

1) Certification

•  DTI Certification (Single Proprietor)

•  Articles of Partnership SEC (Partnership)

•  Certificate of Incorporation SEC (Corporation)

•  Tax Identification Number TIN (Professional/Consultant)

2) Contract of Lease or Land Title

•  Contract of Lease – if you rent the place

•  Land Title / Tax Declaration – if you own the place

3) Mayor’s Permit

•  Barangay Clearance

If you have completed all of these BIR requirements, you are now ready to proceed with the registration with the BIR. Here are the 10 steps for registering your business with the BIR.

10 Easy Steps for Registering with the BIR

1. Prepare/accomplish in 3 copies the following BIR forms needed for your business. They are available at all BIR offices or download these forms online.

Documentary Requirements

Single Proprietor

Partnership

Corporation

BIR FORM 1901 (Application Form)

BIR FORM 1903 (Application Form)

BIR FORM 0605 (Payment Form)

BIR FORM 2000 (Documentary Stamp Tax on Lease)

BIR FORM 2000 (Documentary Stamp Tax on                        Subscription)

2. Go to the Revenue District Office (RDO) that has jurisdiction over your registered address. You can also visit this link to know which RDO has jurisdiction over you.

 

3. Go to the officer of the day. He will assess how much to pay for the registration. Normally, the registration fee is P500.00 while the Documentary Stamp Tax on Subscription depends on how much your capital is, while the Documentary Stamp Tax on Lease depends on your monthly rental. Please submit these forms and documents to the officer of the day.

Documentary Requirements

Single Proprietor

Partnership

Corporation

BIR FORM 1901 (Application Form)

BIR FORM 1903  (ApplicationForm)

BIR FORM 0605 (Payment Form)

BIR FORM 2000 (Documentary Stamp Tax on Lease)

BIR FORM 2000 (Documentary Stamp Tax on Subscription)

Photocopy DTI Certificate

Photocopy SEC Certificate

Contract of Lease

4. After the assessment, go to the accredited banks for payment. Usually accredited banks are within the vicinity of the RDO or you can ask anyone from the BIR in that RDO to be sure. Submit these assessed forms to the teller of the bank.

Documentary Requirements

Single Proprietor

Partnership

Corporation

BIR FORM 0605 (Payment Form)

BIR FORM 2000 (Documentary Stamp Tax on Subscription)

BIR FORM 2000 (Documentary Stamp Tax on Lease)

5. After the payment has been made, go back to your RDO. Get a queue number from the guard. Go to the registration section for the receiving of your application. Wait for your turn to be called and submit a photocopy of BIR form payments, special BIR payment form (all Accredited Banks of  RDO have a special payment form for BIR only) and other documentary requirements. The following are:

Documentary Requirements

Single Proprietor

Partnership

Corporation

BIR FORM 1901 (Application Form)

BIR FORM 1903 (Application Form)

Photocopy of Paid BIR FORM 0605 (Payment Form)

Photocopy of Paid BIR FORM 2000 (Documentary Stamp Tax on Lease)

Photocopy of Paid BIR FORM 2000 (Documentary Stamp Tax on Subscription)

Contract of Lease or Land Title/Tax Declaration

Photocopy of Mayor’s Permit

6. Schedule for release. Some RDOs may request you to attend a seminar about the filing of your taxes before the actual release of Certificate of Registration but some do not; be prepared just in case.  Also, don’t forget to ask for an “Ask for Receipt” sign. Some RDOs will automatically give it to you together with the COR and some do not. So to be sure, just ask for it.

7. Purchase Books of Accounts. Normally for VAT (Value Added Tax), there are six (6) Books of Accounts  while there are four (4) Books of Accounts for NON-VAT and these are: 

Kind of Books

Value Added Tax (VAT)

Non-Value Added Tax (Non-VAT)

Journal

Ledger

Cash Receipt

Cash Disbursement

Subsidiary Sales Journal

Subsidiary Purchase Journal

8. Register the Books of Accounts

•  Accomplished BIR Form 1905

•  Books of Accounts

•  Submit BIR Form 1905 and Books of Accounts to the Registration Section and wait for the release.

 

9. Apply for Authority to Print (ATP)

•  Accomplished BIR Form 1906

•  Photocopy of COR and paid Registration BIR 0605

 

10. Lastly, printing of your receipts (Official Receipts and/or Invoices). This normally takes one to two weeks to be printed.

You are now ready to do business. Good luck and don’t forget to file your tax returns and to pay your taxes on time.

Business Permits Registration and Renewal

75 Comments

  • Angel says:

    hi, would you know what are the taxes to be ticked in the BIR form 1901 for a gas station? there seems to be a lot of choices…

    • Ariel Lim says:

      While I have no personal experience with gas stations, there are some basic taxes applicable to normal companies. These are the following:

      1. Income Tax
      2. VAT / Percentage Tax
      3. Withholding tax on compensation
      4. Withholding tax – expanded

      Those are the 4 basic taxes usually indicated. Again, you can contact your ‘franchisor’ about these details. They should be able to help walk you through this process.

    • Jason Balomaga says:

      Hi, i would like to know how much do i have to pay to register in BIR for my small businness. I plan on starting a clothing business (distributor) with capital of 10-15k. What are the implications if i do not register with BIR and instead only get DTI, barangay clearance and mayors permit. thanks!

  • christopher joseph t. torralba says:

    hello i want to know how much income of the business need to have a business permit?

    • Ariel Lim says:

      There isn’t any requirement for a business to have a business permit. Any one individual or organisation that is engaged in business* must be registered. Actually that is a false statement. What the law requires is that all income is taxable. And for you to be taxed, you have to be registered — whether as an individual engaged in professional trade or as a company. This article might help you understand the options for starting a business.

      *you are said to be in business if you have 2 or more transactions at a given period.

  • christopher joseph t. torralba says:

    can you send your answer on my fb account.. cj_torralba888@yahoo.com thanks…

  • walrus says:

    this is very helpful sir! thanks for posting. will get to mine soon

  • julia manzano says:

    hi ariel thanks for posting this information. it was of great help to me. i have a follow up question, to which category a travel agency business belong? is it to VAT or NON-VAT category? thanks in advance.

    • Ariel Lim says:

      Glad to help Julia. The VAT /non-VAT is really a matter of choice in the beginning. Regardless of what industry you are in, you can choose either one with some limitations and pros and cons of course. Allow me to explain.

      VAT involves the 12% remittance (with consideration on the Output-input VAt). Non-vat or percentage tax involves 3% of total sales being remitted.

      First thing to consider in “choosing” is there is only a limit (in gross revenues) if you want to avail of the percentage tax. It’s somewhere along the number of 1.9M. Once you pass that, you are no longer qualified to be a percentage tax payer but has to be VAT-registered already.

      Next you should consider is the way how VAT works. Remember i indicated an output-input VAT above? The difference of that formula is the tax due to the BIR. The components of that one are as follows:
      – output VAT comes from sales
      – input VAT comes from expenses

      We will write another article explaining this one further but consider if you incur a lot of expenses in order to get that sale, (e.g. I buy a laptop, then sell it for a markup), it’s better to be VAT-registered.

  • domingo sumera says:

    hi I want to know if I pay monthly vat form 2550m, do I need to pay also the quarterly vat form 2550Q?..what is the difference?..tnx for your help..

    • Ariel Lim says:

      Hi Domingo, yes you still have to pay the Quarterly returns. It’s like this:
      January – monthly
      February – monthly
      March – quarterly
      April – monthly
      May – monthly
      June – quarterly
      etc.

      The difference in the forms is that the quarterly summarizes the previous 3 months as well. One example is that VAT payable for each month is 10,000. So on January, you report 10,000. February you report 10,000. On March, you report 30,000, less 20000 payments made, leaving you with 10000 payable.

      Sorry, it’s a bit hard to do this here but we’ll come up with a series on how to fill-out those tax forms in the future *wink*

  • Shiela says:

    Hi Ariel, I need your help. My boss will open a BRANCH here in our place and I’m his appointing person to manage his business. Now, I want to know what are the requirements for this kind of situation so that we can operate the said business.

  • Crisanto Tamayo says:

    sir.,.,., thanks for the info,.,.,. what you posted here is a big help for my business,..,., thank you!!!

  • Maricor says:

    hi sir, if im still waiting for the business permit from city hall and the release of certificate of registration from bir, what would be the requirements of the bir (for the meantime) declaring as “no transactions” since i only start submitting the requirements last december 2013? (ex 1601E, 1601C, 2550M/Q, 1604cf – applicable on 2013 transactions)

    • Ariel Lim says:

      I’m sorry Maricor but I got a bit confused with your comment.

      Just taking from how i understood the flow of your concern, you do not have to file for anything because you have not received your BIR Certificate of Registration (COR). Technically speaking, you should not have been operating yet. That means, when you receive that document, that will be the start of when you should be paying taxes and filing tax returns. So until then, there is no need to file returns.

      You also mentioned about declaring “no transactions” for tax returns. That differs per city and per RDO. For example, in Pasig, if you will file a nil return, you have to bring your receipts to show them that you did not incur any sale. In Pasay, an affidavit of no operation is needed each time you file a return. Here in Makati, one RDO was looking for an affidavit, while the other one did not.

      My recommendation, go the your corresponding RDO and look for the officer of the day and ask.

  • Marlon says:

    hillo sir Ariel, im opening a small business or i can say a micro business, and i dont have any idea how to register it in bir! and is there any payment for first registration? and how much it cost?

    • Ariel Lim says:

      Hi Marlon, I recommend reading this article about starting your own business here in the Philippines first.

      Basically, it will guide you through a thought-process as to what you want to register because that is the first step. You have 2 options: a company or yourself as a professional. For a company, there are 3 basic options as well: Sole Proprietorship, Partnership and Corporation. Then we have individual articles on how to register it as well per stage / step.

      Now, cost-wise, it differs a lot and I cannot give you an exact amount. But from our experience, registration costs as low as 9,000 to 21,000. Some factors we assumed relevant to the costs are the following: size of space, industry, and city.

  • Christianne says:

    Hi Sir Ariel, I have the same sentiment with Marlon but the problem is I haven’t filed a registration of business to the BIR since I am still waiting for the issuance of the business permit (Mayor’s Permit). I have read an article that the deadline for registration of business to the BIR is until January 31. Another article says within thirty (30) calendar days from the issuance of Mayor’s Permit. I’m confused about this two article. Which one should I follow? If the 1st article is right then I am late for the registration. What should I do? Is there any penalty for late application?

    • Ariel Lim says:

      Hi Christianne, the first article you mentioned about is for the renewal of registration with the BIR. The second article you read is the correct one – 30 days after release of Mayor’s Permit / Business Permit. If you go beyond that, expect some fees, though minimal.

  • Sherwin Funa says:

    Hi Ariel,

    Thank you very much for your easy to comprehend porst regarding BIR registration. I am actually planning to open an RTW business. I have few questions;

    1. I am planning to operate my business online, do I still need to provide contract of lease or land title?
    2. What is the less tedious process to choose? Vat or Non-Vat, I am a working proffesional and I would like to push for my business. I’d like to know your recommendations. I want to be realistic about this, i don’t think I can hire accountant as early as now.
    3. Assuming the process of my application work smoothly, how long will it take me to complete it? I am running after a deal.
    4. Also, for a sole proprietor like me, how much will it cost me to process my BIR registration? i would like to prepare my financials.

    Thank you very much. Looking forward to your response.

    -Sherwin

    • Ariel Lim says:

      Thanks Sherwin. Glad to be of help to you. To answer your questions…
      1. Yes, you still have to provide the documents. In addition, the address has to be a valid commercial address. You can choose to go the route of virtual offices wherein you can use their address and they will give you all the requirements you need.
      2. It’s actually the same process. It is simply a matter of choosing which is which. First choice here is whether to start a company or conduct the business as an individual. I wrote an article before about starting a business. Hope it gives you the right mindset. In addition, registering as a non-VAT taxpayer has limitations, i.e. your gross annual income should not exceed 1.9M (not sure of the exact number) and you will not be able to use the input VAT coming from your purchases / expenses.
      3. We’ve had experiences completing the whole process (SEC / DTI –> Baranga –> City Hall –> BIR) for as quick as 3 weeks, except the printing of the receipts ( which took another 1.5 weeks). Sometimes, it can range to as long as 3 months. A lot of factors are involved why there are variations here: city, industry, BIR RDO, etc.
      4. Again, my question is are you choosing a company or an individual? A sole proprietor, in technical terms, is an owner of a Single Proprietorship – one of the options for choosing a company. If that’s the case, you have to go through the Department of Trade and Industry (DTI) first, your local barangay, the city hall, then the BIR. Lowest we registered was almost 10,000 (fees payable to the government). If, however, you are going to register as an individual, you only pay for 500 as registration fee with the BIR, plus the receipts which would take up around 4-5k.

  • nhat says:

    hi sir Ariel, Just paid my dues with the bank and need to bo back to RDO, my concern is, after the release of my COR want to choose NON-VAT, when should I file for the tax due, should I do it, monthly, quarterly or yearly? Please enlighten me?

    • Ariel Lim says:

      Sorry, I got confused with the “paid my dues with the bank” portion. Can you elaborate?

      Also, upon filling-out the application form with the BIR, you should have already chosen the non-VAT there. It is not done after the release of the Certificate of Registration (COR). The COR only shows you that you are registered, what taxes are applied to you and when should you start filing.

      So the answer to your query on when to file returns is hard to answer because different taxes have different due dates. New CORs right now already include at the bottom portion the deadlines for filing. But to give you a brief idea, every month there are returns to be filed. Normally, every quarter end, there are 4 returns while only 3 for the rest of the months. Again, that is the normal course of business.

  • Jeannine Alcober says:

    Hi. My father passed away last week and I was the one who asked to continue his business. The problem is I dont really know if he able to registerhis business. I dont found any documents that makes his business in legal. At this timei wanna know how will I start or do everything in legal.

    • Ariel Lim says:

      I am sorry to hear that Jeannine. To find out if the business is legal, generally, there are 4 primary documents you should be looking for.

      1. Certificate of Incorporation (from the Securities and Exchange Commission); or a Certificate of Business Name Registration (from the Department of Trade and Industry)
      2. Barangay Permit
      3. Business Permit / Mayor’s Permit
      4. Bureau of Internal Revenue (BIR) Certificate of Registration (or BIR Form 2303)

      If the business has these documents, then it is, technically speaking, legal. However, each year (except for item 1), these are renewed. If you find 2014 stamps or documents like official receipts payable to the city hall, for example, then they have updated records and you have nothing to worry about the “past.” That would make the day-to-day operations as your only concern, at least, in terms of the administrative work of businesses here in the country.

  • princess aya jose says:

    Hi Sir, I just wanna ask if its obligatory for a sole proprietorship to register in BIR though there’s no income yet..Its already registered in DTI and operating for almost 6 months..will there be penalties involve for not registering to BIR as mentioned that it should be 30 days after having a registration to DTI?thank you so much.

    • Ariel Lim says:

      Hi. There are a lot of things to consider here so I won’t be able to say if you will be imposed some penalties. One of the best quotes I always say is “expect the worst; hope for the best.”

      One thing is for sure, you have to complete the whole registration process. The DTI name registration is only the 1st step. You can check out our other articles to help guide you through each process.

  • Francis says:

    There are self-employed professionals who prefer not to use a trade name but their own birth certificate name. So no DTI registration certificate needed?

    • Ariel Lim says:

      Yes Francis. That is true. In the article that I wrote previously, when you start a business here in the Philippines, you have 2 choices: do the business as your own self, or do the business as a company. The one that you refer as being a “professional” is conducting a business as yourself – as an individual. This article is primarily for companies and serve only as a guide to individuals.

  • son says:

    im planning to put up a small business like rice retailer, do I need to register this with BIR? thanks

    • Francis says:

      Yes, it’s not only needed — it’s required by law.

    • Ariel Lim says:

      Yes. Whether you put up a small or big business, it is the duty of each business owner to register it with the government. There is no if’s and but’s. Even sari-sari stores register their businesses.

  • Droid says:

    Hi Ariel,

    We had an apartment started operating from year 2011, but just got a Business Permit last December 2013, We paid the penalties. Do I have to pay any penalties upon on BIR for business registration?

    • Ariel Lim says:

      I don’t quite understand. What did you pay before? Why are there penalties? and what do you mean by penalties upon business registration?

  • Lloyd Garcia says:

    Hi Ariel. It is really helping me reading all your comments here. I just have one question to make. I am planning to operate a home based online business. Can I register with the BIR using my residential address? looking forward and thanks for the help.

    • Ariel Lim says:

      Yes you can use your residential address – with one catch. It’s either you own it or your lessor will allow you to use it as a valid business address. Normally a certification is needed.

      Also, just take note that you can operate as an individual (you only register with the BIR) or as a company (your choices are Sole Proprietorship, Partnership, Corporation).

  • jgc says:

    Hi,

    Could you help me on this scenario.

    Presently working in a restaurant business. Restaurant now is under sole prop. But last year the owner decide to make a corporation. One is for restaurant itself and the other one is for the commissary. SEC was released already last year of December if im not mistaken. Processing of SEC was done by the lawyer. As checking on net it says there that we have to register it at BIR for a period of time. I ask the lawyer regarding registration he said just register it once you open a new branch. Last two weeks I went to BIR to ask about it and the Officer on Duty said that there’s a penalty already. Is that right that I have to pay penalty? And also is that right that the docs stamps will compute based on the subscribed capital? Any another docs stamps for the contract of lease? When I called our accountant he said the same thing with the BIR. Now I’m kinda confused? Until now we haven’t register the corporation yet. Can you please tell what’s the right to do here? Thank you I really appreciate if you will reply on this.

    • Ariel Lim says:

      Yes, there is a penalty already. It is indicated that upon registration with the SEC, you only have 30 days to register it with the BIR. I think you can find this in the Certificate of Incorporation itself.

      Yes, documentary stamp taxes are separate and it’s a separate tax on documents. Don’t believe what your accountants and lawyers tell you. Believe what the law states or what is written on paper. Ask them to provide you with the regulations stating that what they are saying is true, not what they were used to doing.

  • Anne Juicy says:

    Hi Ariel! Superrr glad to have found your blog! I’m finalizing my plans on registering with DTI for my online store. How many months, after registering with DTI, do I have to finish registering with BIR with ORs and ledgers and all?
    Also, all my items will be coming from overseas, shall receipts from all my purchases abroad be acknowledge here?
    When shall I need a CPA to do all my tax requirements? As much as possible I’d like to do it myself because my mark up price is not that high, so profit is not really high. But unfortunately, I don’t know how to do the books.

  • Francis says:

    How does this BIR regulation apply to professionals who do their business with clients online? Are official appointment books still required?

    ftp://ftp.bir.gov.ph/webadmin1/pdf/84365RR%204-2014.pdf

  • Arlene Yumang says:

    Hi. I read the comments here and I learned a lot. (: Thank you.
    I am a fresh grad and just got hired today with a new firm. However, this firm just transfer their office to a new town. My assignment is to update all its books for tax purposes as well as its business name and all. Could you share me some tips to help me do my assignment? They did not instruct me anything. Just go to BIR and update this bla bla. I will appreciate your response. Thanks a lot.

  • Glenn says:

    Hello! Vivisit ba ng BIR ung place nyo pag nagregister (kasi may pinasasubmit na sketch) and at the same i-checheck ba nila kung nag babayad ng bwisit yung pinag uupahan nyo (kasi may contract of lease) just curious. Hehehe thank you! 🙂

  • Droid says:

    Hi,

    Any idea how much will be my tax for apartment type of business, annually or monthly?

    Thanks.

  • u1u1u1 says:

    Hello, I want to ask what the protocol is for a 2-week food stall stint/bazaars/Weekend markets. How will I be taxed? Thanks in advance!

  • Romnick says:

    Hi Ariel,

    we are planning to start a business. As a start-up, we dont intend to have a physical office but we want it to be legit that’s why we are registering as partnership. One of those requirements is the Documentary stamp on lease. Its okay with us to pay the tax but we are not yet going to lease any office. Can you give me a hand on this?

    • Lester Allan Alforque says:

      Hi Romnick,

      Thanks for your inquiry.

      We have something that we can come up with your concern, we can set for a meeting on this to discuss further.

  • JD says:

    Hello, I would like to ask if should file the ITR separately for my two business with different business names. I have a restaurant and a bakery. Though their TIN are he same except for the last digit?…

    • Lester Allan Alforque says:

      BIR regulation provides that a taxpayer may file a separate return for the head office and for each branch or place of business/office or a consolidated return for the head office and all the branches/offices except in the case of large taxpayers where only one consolidated return is required.

  • Aimie says:

    just want to ask if what tax type would be applicable to tick in Form 1903 for a Travel Agency (Partnership) particularly a BRANCH office.

    • Lester Allan Alforque says:

      kindly tick “”Partnership in General”” as this applies to usual individuals creating partnership business for specific purpose. General Professional Partnerships applies only to same professionals practicing their profession in a partnership style like lawyers and auditing firms.

  • Ramon says:

    Hello Ariel, I am constructing a commercial building (with building permit) to rent out stalls. I have no other business. I will only rent out the stalls in the building. What are the requirements I need? Do I need a business permit? Do I need to register to BIR?

    • Lester Allan Alforque says:

      Yes, as long as you receive income from the said rental of stalls. You are required to register as well to the BIR for the said business activity which is rental.

  • […] 10 Easy Steps to Registering Your Business With the Bureau of Internal Revenue […]

  • […] 10 Easy Steps to BIR Business Registration and a Complete List of BIR Registration Requirements […]

  • […] 10 Easy Steps to BIR Business Registration and a Complete List of BIR Registration Requirements […]

  • JOANA JUAREZ says:

    SIR back in 2010 i already registered my business ang i also have my bir permit but due to to a typhoon YOLANDA, MY BUSINESS PERMIT WAS ALL BEEN DAMAGE..EVEN OUR EQUIPMENT IN TAILORING WERE BROKEN, IN SHORT WERE BACK INTO NOTHING,,, ITS ONLY NOW THAT I CAN SAY IM BACK INTO BUSINESS AGAIN,,THE PROBLEM IS, WE WANT TO RENEW OUR BUSINESS PERMIT AGAIN, BUT I DIDNT REGISTERED IT SINCE AFTERMATH YOLANDA,,POSSIBLE PO BANG MA RENEW ANG BUSINESS WITH BIR?

    • Ariel Lim says:

      I’m sorry to hear that. The previous year’s paperwork is a requirement for renewals. Since oyu don’t have it, i suggest going to the agencies right now to ask for a copy of it. That way, you won’t have to do it come renewal time.

      Just note that apart from fees you’d most likely pay to get copies of your official documents, you’d most likely pay certain penalties from the local agencies since you haven’t filed / remited anything (i assume).

      Final thing: when you do get your new permits, please make sure you always store a soft copy somewhere. That way, you can easily recover it anytime.

  • […] Now that you have taken care of renewing the necessary Barangay Clearance and Mayor’s Permit for your business, you can proceed with the renewal of your certificate of registration. […]

  • chik05 says:

    Hi,

    I have an online business that I want to register with DTI & BIR.

    – I already have my TIN as an employee. Will it be the same TIN to be used for my business?

    – I want to register it in Las Pinas, where we are currently renting, but we don’t have a contract with the landlord. Is there any workaround?

    Thanks!

    • Ariel Lim says:

      Hi! yes, it’s the same because you mentioned you that’s for a Sole Proprietorship. So unless you want to register as a corporation, that’s a different conversation. Of course, there are pros and cons for either.

      As for the landlord contract, your safest best is to go with a virtual office.

      Please get in touch with us here so we can help you further.

  • […] •  10 Easy Steps to BIR Business Registration and a Complete List of BIR Registration Requirements […]

  • […] •  10 Easy Steps to Registering Your Business With the Bureau of Internal Revenue […]

  • Helo Sir , I just want to ask paano po mag file ng ”No operation ” para sa Percentage tax ? kase po na isuue na po COR namin last october and we failed to file No operation untill this time ? Sa january na sana kami mag oopen . So for oct. and november na penalty na po kami . ano pong form kailangan para sa pag file ng no operation ? NON vat po kami as retailer

    thank you for the help po .

  • Aldrin says:

    Hi sir! I registered my business w/ BIR and obtained a COR last Nov.2016. During the BIR seminar, i asked “Sir yung COR ko is non-store retail sale. pwede po ba sumali sa mga bazaars and exhibits sa ibang lugar?” He answered, “you mean caravans?” Pwede kang sumali kasi walang nmn permanent physical store.” So i joined in on an exhibit with a two week duration in Pasay. But later ob , BIR employees conducted a tax mapping and yung stall provided sa exhibit was tax mapped and my penalty daw. Reason was failure to register a branch. E sa pagkakaintindi ko po hindi nmn po branch yun kc one-time event lang sya. Your insight po sir. Thanks.

    • fullsuite_poaanq says:

      Hi Aldrin! You might want to contest that thru an official letter. However, please check RR 16-2013 and other related / new rules regarding your case. Or ask an accountant for this.

      Please note that this is not a legal advice.

  • dianne says:

    hi sir. im planning to put a home based online ticketing business. panu po ako makakakuha ng receipt na pwd ko i-issue with my customer. and how much it will cost? thank you and Godbless

  • Arriane Joyce Trillado says:

    hi sir ariel. I am teaching online since July 2016 but I did not know that I have to register my profession. I just registered last January2017. Can I still file my 2016 ITR? anyway, I was employed from Jan-April2016 before having my online job. Thank you Sir..

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