How to Register Online Business under BIR

How to Register Online Business under

In general, the registration and its updates are done in the Revenue District Office (RDO) having jurisdiction over the place where the Head Office is located or over the place of residence of the individual taxpayer.

  • Persons doing business with no TIN yet- Register business following existing policies in securing TIN and registration of business.
  • Persons doing business online who already have TINs but the business is not yet registered
    • Individual- whether TIN was issued due to ONETT or employment, register the business, using BIR Form 1901, with the RDO having jurisdiction over place of business, if with physical establishment. Otherwise, with the RDO having jurisdiction over the place of residence. The concerned RDO shall effect the update of taxpayer classification (e.g. employee to sole proprietor, ONETT to sole proprietor); and include the business activity of .
    • Non-individual- Update business registration, using BIR Form 1905, details to include additional business activity (online selling).

Also : BIR: Online sellers need to register, declare past transactions for tax compliance

How to Register Online Business under BIR

The Certificate of Registration (COR) shall be issued to those engaged in business upon compliance with requirements as follows:

Requirements

Individuals

Non-Individuals

1. Fill up Registration Form

BIR Form No. 1901 (2 originals)

BIR Form No. 1903 (2 originals)

2. Present any government-issued ID that is readable and untampered

E.g. Birth Certificate, Passport, Driver’s License, etc.

As applicable: SEC Certificate of Incorporation; or SEC Certificate of Recording; or License to Do Business in the Philippines

3. Other documents required

DTI Certificate (if with business name)

Articles of Incorporation; or Articles of Partnership

4. Payments to the New Business Registrant Officer (NBRO) posted in the New Business Registrant Counter (NBRC)

Registration Fee (P500.00) and loos Documentary Stamp Tax for affixture to COR (P30.00)

Registration Fee (P500.00) and loos Documentary Stamp Tax for affixture to COR (P30.00)

5. Secure BIR Printed Receipts (BPR)/BIR Printed Invoices (BPI) or the Authority To Print (ATP)

(BPR/BPI- depending on the printing cost per RDO or ATP- own choice of printer from list of accredited printers

(BPR/BPI- depending on the printing cost per RDO or ATP- own choice of printer from list of accredited printers

Source: https://www.bir.gov.ph/index.php/revenue-issuances.html

Those who will not register their business activity and/or update their registration status on or before July 31, 2020, shall be imposed with a penalty for late registration.

Likewise, they are encouraged to voluntarily declare their past transactions subject to pertinent and pay the taxes thereon, without the corresponding penalty, when declared and paid on or before the said date.