• REGISTER

    Self-employed professionals

    • Individuals engaged in a business
    • Individuals practicing a profession

      Examples: doctors, accountants, freelance professionals, online sellers

    • Mixed Income Earner

      (Salary + practice of profession or engaged in business)

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  • 1GET REQUIREMENTS

    • NSO Birth Certificate
    • Mayor’s Permit
    • DTI Certificate of Business Name
    • PRC ID (if applicable)
    • Professional Tax Receipt (PTR)
    • *see RMC 7-2012
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  • 2APPLY FOR REGISTRATION

    • Find the Revenue District Office (RDO) that has jurisdiction over your principal place of business.
    • Submit requirements to your RDO.
      - BIR Form 1901 (filled up)
      - Everything listed in #1
    • Pay the registration fee of PHP 500 to the Authorized Agent Bank (AAB) using BIR Form 0605 (payment form).
    • Attend taxpayer’s briefing at the RDO.
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  • 3CLAIM CERTIFICATE OF REGISTRATION

    Display BIR Certificate of Registration (COR) and “Ask for a Receipt” Notice in your place of business. Your COR is your guide to the returns you have to file and the taxes you have to pay.

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  • 4APPLY FOR INVOICES / RECEIPTS

    Fill up BIR FORM 1906 (Authority to Print)

    5REGISTER BOOKS OF ACCOUNTS

    Have your journal/ledger/subsidiary books of accounts stamped by the RDO where you're registered.

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