Application for Taxpayer Identification Number (TIN)

CORPORATIONS/PARTNERSHIPS (Including Government-Owned and -Controlled Corporations)

(Taxable /Non-Taxable)

Tax Form
BIR Form 1903 - Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable)

Documentary Requirements

For Corporations/Partnerships

Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, as the case
may be;
Copy of Mayors Business Permit or duly received Application for Mayors Business Permit, if
the former is still in process with the LGU

Other documents for submission only if applicable:

a) Contract of Lease;
b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
c) Franchise Agreement;
d) License to Do Business in the Philippines, in case of resident foreign corporation;
e) Proof of Registration/Permit to Operate with BOI, SBMA, BCDA, PEZA.

For Cooperatives

Copy of Cooperative Development Authority (CDA) Certificate of Registration and Articles of
Cooperation;

For GAIs, GOCCs and LGUs

Copy of the Unit or Agency's Charter


For Home Owner's Association

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

In the case of registration of branch/facility type:

a) Copy of the COR of the Head office for facility type to be used by the Head office and COR of the
branch for facility types to be used by a particular branch;
b) Mayors Permit or duly received Application for Mayors Business Permit, if the former is not yet
available; and
c) Contract of Lease, if applicable.

Documentary Requirements for new application of Authority to Print

BIR form 1906 together with the following:
- Job order
- Final & clear sample of Principal & Supplemenatary Receipts/Invoices
Documentary Requirements for new Registration of Books of Accounts
New sets of books of accounts

Procedures

a) Accomplish BIR Form 1903 and submit the same together with the documentary requirements
to the RDO having jurisdiction over the place where the head office and branch, respectively.
b) Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks (AABs) of the
concerned RDO.
c) Pay Documentary Stamp Tax (DST) (loose DST / BIR Form 2000* for DST on Contract of Lease,
etc). Present proofs of payment.
d) Submit requirements for ATP and registration of books of accounts.
e) Attend the taxpayers initial briefing to be conducted by the RDO concerned for new registrants
in order to apprise them of their rights and duties/responsibilities.
f) The RDO shall then issue the Certificate of Registration (Form 2303) together with the Ask for
Receipt notice, Authority to Print and Books of Accounts.

Deadline

Corporations and their branches shall accomplish and file the application on or before the
commencement of business, it shall be reckoned from the day when the first sale transaction
occured or within thirty (30) calendar days from the issuance of Mayor's Permit/PTR by LGU, or
Certificate of Registration issued by the Securities and Exchange Commission (SEC), whichever comes
earlier
In the case of corporations (Taxable or Non-taxable) where documentary stamp tax (DST) is
required to be paid within five (5) days after the close of the month, BIR Registration shall be done
on or before payment of DST due
Partnerships, Associations, Cooperatives, Government Agencies and Instrumentalities (GAIs)
shall accomplish and file the application before or upon filing of any applicable tax return, statement
or declaration as required by the Code, as amended






Registration of Books & Accounts
CORPORATIONS/PARTNERSHIPS


Newly-Registered (In General)
Tax Form
BIR Form 1903 - Application for Registration for Corporations/Partnerships (Taxable/Non-Taxable)
Including GAIs And LGUs

Documentary Requirements
a) Permanently bound books of accounts for registration/stamping or the bound journals and/or
ledgers;
b) Proof of Payment of Annual Registration Fee (BIR Form 0605) current year.

Procedures
a) Submit duly accomplished BIR Form 1903 at the RDO or concerned office under the Large
Taxpayer Service having jurisdiction over the place where the head office and branch is located,
respectively; and
b) Present the manual books of accounts at the RDO or concerned office under the Large
Taxpayer Service where the place of business is located for Stamping and registration purposes.

Deadline
Newly registered taxpayers shall present the manual books of accounts before use to the RDO or
concerned office under the Large Taxpayer Service where the place of business is located for
approval and registration.

As a general rule, registration of books of accounts shall be simultaneous with the issuance of
Certificate of Registration and approved Authority to Print.

Subsequent Registration of Books/Renewal (In General)
Tax Form
BIR Form 1905 - Application For Registration Information Update

Documentary Requirements
a) Photocopy of the first page of the previously registered books;
b) Bound journals and/or ledgers;
c) Proof of Payment Annual Registration Fee (BIR Form 0605) current year.

Procedure
a) Submit duly accomplished BIR Form 1905 at the RDO or concerned office under the Large
Taxpayer Service having jurisdiction over the place where the head office and branch is located,
respectively; and
b) Present the manual books of accounts at the RDO or concerned office under the Large
Taxpayer Service where the place of business is located for Stamping and registration purposes.

Deadline
The registration of a new set of manual books of accounts shall only be at the time when the pages
of the previously registered books have all been already exhausted, provided, that the portions
pertaining to a particular year should be properly labeled or marked by taxpayer. This means that it
is not necessary for a taxpayer to register/stamp a new set of manual books of accounts each and
every year.

Note: With the implementation of the E-Commerce Law, the requirement of binding and stamping
of computerized books of accounts and/or receipts and invoices generated by a duly approved CAS
shall no longer be necessary, provided that:
Soft copy of the computerized books of accounts and other accounting records/documents in
Text File format shall be made available in:
- CD ROM (Read Only)
- Electronically archived information
A duly notarized certification in the form of an affidavit ascertaining/attesting the accuracy of
the number of receipts and invoices used during the year and soft copy of books of accounts and
other accounting records/documents in Text File Format stamped received within thirty days (30)
from the close of taxable year.

CLOSURE

APPLICATION FOR CLOSURE OF BUSINESS/CANCELLATION OF TIN


A. Venue
RDO where TIN is registered.

B. BIR Form
BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of
Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration

C. Documentary Requirements
1. Notice of closure or cessation of business;

2. Notice of Death and Death Certificate, in case of death of an individual;

3. Estate Tax Return of the decedent, if applicable;

4. List of ending inventory of goods, supplies, including capital goods;

5. Inventory of unused sales invoices/official receipts (SI/OR);

6. Unused sales invoices/official receipts and all other unutilized accounting forms (e.g., vouchers,
debit/credit memos, delivery receipts, purchase orders, etc.) shall be physically submitted to the
RDO where the Head Office is registered or where the Authority to Print (ATP) was secured;

7. All business notices and permits as well as the COR shall be surrendered for cancellation;

8. Other documents necessary to support the changes applied for.

D. Procedures
III. Dissolution, Merger or Consolidation of Juridical Persons
1. All taxpayers who filed for cancellation of registration due to closure/cessation or termination
of business, except for branches, shall be subjected to immediate investigation by the BIR office
concerned to determine the taxpayers tax liabilities.

2. For juridical persons, the TIN shall be cancelled at the time of the dissolution, merger or
consolidation resulting to termination of their corporate existence through the eventual cancellation
of their registration with the BIR.

In case of business merger or consolidation, the TIN of the dissolved juridical persons shall be tagged
with Ceased/Dissolved status. If one of the parties survives, its TIN must be retained, however if a
new corporation shall be established, a new TIN shall be issued to such new juridical entity.

3. The BIR district office of the HO of the dissolved entity shall inform all the other BIR district
office, where the branches are registered, of the closure/cessation of the business.

4. To avoid generation of stop filer cases, the BIR district office, upon complete submission by the
taxpayer of the requirements shall:

a. End date the tax types of the taxpayer;
b. Destroy/shred in the presence of the taxpayer or his authorized representative, the unutilized
SI/ORs and other accounting forms by cutting them crosswise and lengthwise at the middle thereof
so that the same shall be divided into four (4), ensuring that the same will no longer be used as
originally intended; and
c. Return to the taxpayer the destroyed/shredded SI/ORs and other accounting forms for burning
and/or proper disposition.
d. The BIR distinct office shall issue a Tax Clearance to the taxpayer applying for cancellation of TIN
within ten (10) days from termination of its investigations and/or full settlement of the taxpayers
liabilities, if applicable