BIR Requirements for Business Registration for Sole Proprietors

List of BIR Requirements for Business Registration Sole Proprietors Must Prepare & Submit

BIR REQUIREMENTS FOR BUSINESS REGISTRATION – Here are the documents sole proprietors must submit in registering a business to the Bureau of Internal Revenue.

Are you planning to come up with a business? Or do you want to expand your existing business? One of the most important steps to do is to acquire the necessary business operation permits and to register your business to the Bureau of Internal Revenue, more popularly called BIR.

The Bureau of Internal Revenue is the tax-collecting body in the Philippines. It imposes taxes on businesses but registering is also the way to legalize the operation of your business. Running a business in the country is not something that you can start right away even without permits. In that case, your business has the risk of being fined or forced to close.

If your business is regsitered, you are authorized to issue legal receipts or invoice. Truth be told that most huge clients and customers of services and products require invoice or receipts in making transactions usually for liquidation or reimbursement purposes.

In registering a business to the Bureau of Internal Revenue, the BIR requirements for Business Registration depends on the status of the owner or operator of the business. Here are the documents needed if the business is owned by a sole proprietor:

1. BIR Form No. 1901 version January 2018. Download here
2. For Sole Proprietors/Professionals not regulated by the Professional Regulation Commission (PRC):
   • Any government-issued ID (e.g. Birth Certificate, passport, driver‘s license, Community Tax Certificate) that shows the name, address, and birthdate of the applicant, in case the ID has no address, any proof of residence or business address
3. For Sole Proprietors/Professionals regulated by the PRC:
   • Valid PRC ID and government ID showing address or proof of residence or business address
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 Registration Fee (RF).P30.00 Loose Stamp/s (DST) to be affixed on the Certificate of Registration.

In certain cases, the Bureau of Internal Revenue has additional requirements from the business owners. Here are the possible additional BIR requirements for Business Registration:

• DTI Certificate (if with business name).
• Work Visa (9g) for Foreign Nationals.
• Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier).
• Trust Agreement (for Trusts).
• Death Certificate of the deceased (for Estate under judicial settlement).
• Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity.
• Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA, TIEZA/TEZA, SBMA, etc.
• If transacting through a Representative:
  • Special Power of Attorney (SPA).
  • Any government-issued ID of the authorized representative.