BIR Requirements for Business Registration for Cooperatives & Associations

List of BIR Requirements for Business Registration Cooperatives & Associations Must Prepare & Submit

BIR REQUIREMENTS FOR BUSINESS REGISTRATION – Here are the documents cooperatives and associations must submit in registering a business.

In the Philippines, operating a business requires certain permits and registrations to specific entities. In the country, one of the government agencies where businesses must be registered is the Bureau of Internal Revenue, the tax-collecting body in the country.

BIR Requirements for Business Registration for Cooperatives & Associations
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The Bureau of Internal Revenue, more popularly called BIR, gives authority to businesses in the issuance of legal invoices or receipts to clients and customers. Thus, the steps in launching your own business must not right away jump into preparing the capital, finding a location, and starting your business. You must first make sure it has the documents to operate in a legal way.

Photo Credit: Bilyonaryo

Unregistered businesses may acquire penalties and have the risk of being forced to close or stop operation. Also, a lot of customers and clients prefer availing the products and services of businesses which can issue invoice or receipts registered to BIR.

In registering your business to BIR, the documents required vary depending on the status of the business owner. In the case of businesses owned by cooperatives and associations, you need to prepare and submit the following BIR requirements for business registration:

  1. BIR Form No. 1903 version January 2018. Download Here
  2. SEC Certificate of Incorporation or Certificate of Recording (in case of partnership) or
    License to Do Business in the Philippines (in case of foreign corporation)
  3. Articles of Incorporation or Articles of Partnerships
  4. BIR Printed Receipt/Invoice or Final & clear sample of OWN Principal Receipts Invoices
  5. Payment of P530.00, if applicable, for the following:
    • P500.00 Annual Registration Fee (RF)
    • P30.00 Loose Stamp/s (DST) to be affixed on the Certificate of Registration

There might be additional BIR requirements for Business Registration on a case-to-case basis. Here are the other documents that the tax-collecting agency may possible require for business registration on a case to case basis:

If transacting through a Representative:

  • Board Resolution indicating the purpose and the name of the authorized representative or Secretary‘s Certificate
  • Any government-issued ID of the authorized representative.

For Cooperative:

  • Cooperative Development Authority (CDA) Certificate of Registration.
  • Articles of Cooperation

For Home Owner’s Association:

  • Certificate of Registration issued by Housing and Land Use Regulatory Board (HLURB)
  • Articles of Association

For Labor Organization, Association, or Group of Union Workers:

  • Certificate of Registration issued by the Department of Labor and Employment (DOLE)
  • Constitution and by-laws of the applicant union

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