The document provides steps for professionals to properly register their business with the Bureau of Internal Revenue (BIR) in the Philippines. It outlines 6 steps for registration including securing requirements, filing documents, attending a briefing, applying for receipts, registering books of accounts, and updating information if needed. It also discusses bookkeeping, invoicing, and tax payment requirements for self-employed professionals.

3. Learn How.

4. Who are the

5. self-employed
Who are these

6. self-employed
refers to an individual or a group,
practicing his or their profession
or calling, with or without license
under a regulatory body.
Who are these

7. Doctors

8. Doctors
Lawyers

9. Doctors
Lawyers
Experts

10. Doctors
Lawyers
Experts
Consultants

11. Doctors
Lawyers
Experts
Consultants
Freelance Agents

12. Doctors
Lawyers
Experts
Consultants
Freelance Agents
Advisers

13. Doctors
Lawyers
Experts
Consultants
Freelance Agents
Advisers
Individual Sellers

14. and many more

15. To those Professionals who
would want to register their own
business,

16. To those Professionals who
would want to register their own
business,
prefer to have their own receipt
for every business transaction,

17. To those Professionals who
would want to register their own
business,
prefer to have their own receipt
for every business transaction,
But does not know how,

18. Here’s the step by step
procedures mandated by
the Bureau of Internal
Revenue (BIR) regarding
the requirements for
proper registration.

19. “I LOVE THE PHILIPPINES,
I PAY MY TAXES RIGHT.

20. “I LOVE THE PHILIPPINES,
I PAY MY TAXES RIGHT.
IT’S AS EASY AS

21. “I LOVE THE PHILIPPINES,
I PAY MY TAXES RIGHT.
IT’S AS EASY AS
egister, ile & ay

22. egister

23. Step 1. Secure BIR Certificate of
Registration Requirements:

24. Step 1. Secure BIR Certificate of
Registration Requirements:
1.Properly filled up BIR form 1901
2.Photocopy of PTR (Professional Tax Receipt),
latest
3.Photocopy of birth certificate
4.Photocopy of marriage contract, if any
5.Photocopy of birth certificate of dependents,
criteria as follows: minimum of four (4) children
and age must be below 21 years old;
6.Sketch of residence address
7.Paid Registration form (BIR Form 0605)

25. ile

26. Step 2. File all requirements to BIR; listed below are
the mandatory registration documents and its costs, as
follows:
Registration fee ( BIR form 0605) Php 500.00
Books of Account Php 200.00
Doc Stamp Php 115.00
OR Printing (vary depends on size) Php 1,000-1,500.00

27. Step 3. Attend the required
taxpayer’s briefing at the RDO
before the release of the BIR
Certificate of Registration (COR)
or BIR Form No. 2303, which
reflects the returns that must be
filed and the taxes to be paid.

28. Step 3. Attend the required
taxpayer’s briefing at the RDO
before the release of the BIR
Certificate of Registration (COR)
or BIR Form No. 2303, which
reflects the returns that must be
filed and the taxes to be paid.
Note: The COR must be conspicuously displayed in the
Professional’s Place of business

29. Step 4. Apply for Official Receipts/Sales
Invoice using BIR Form No. 1906 – Authority
to Print

30. Step 4. Apply for Official Receipts/Sales
Invoice using BIR Form No. 1906 – Authority
to Print
Requirements for Authority to Print
1. BIR Form No. 1906 Application for Authority to Print
2. BIR Form No. 2303 Certificate of Registration
(photocopy)
3. BIR Form No. 0605 Registration Fee (photocopy)
4. Sample Receipt & Job Order
5. Certificate of Registration (Printer)
6. Verification of CMS Cases (Printed)

31. Step 4. Apply for Official Receipts/Sales
Invoice using BIR Form No. 1906 – Authority
to Print
Requirements for Authority to Print
1. BIR Form No. 1906 Application for Authority to Print
2. BIR Form No. 2303 Certificate of Registration
(photocopy)
3. BIR Form No. 0605 Registration Fee (photocopy)
4. Sample Receipt & Job Order
5. Certificate of Registration (Printer)
6. Verification of CMS Cases (Printed)
Note: An “Ask for a Receipt” Notice (ARN) must be posted conspicuously in
the Professional’s business establishment.

32. Step 5. Register books of accounts and have them
stamped by the RDO where the Professional is
registered.

33. Step 5. Register books of accounts and have them
stamped by the RDO where the Professional is
registered.
Books Requirements
1. BIR Form No. 1905 (2 copies)
2. Certificate of Registration (Photocopy)
3. Registration Fee (BIR Form No. 0605, photocopy)
4. Books
4.1 Columnar Book (For Cash Disbursement)
4.2 Cash Receipts Book
4.3 Ledger
4.4 Journal

34. Step 6. Update registration information, if
needed, using BIR Form No. 1905 (change of
registered address, additional tax types, etc.)
and submit this at the RDO having jurisdiction
over the place of business.

35. REGISTRATION REMINDER:
The BIR conducts a Tax Compliance
Verification Drive (TCVD) or tax mapping
operations to monitor if the taxpayer is
complying with his registration requirements
particularly on COR, ARN and books of
accounts.

36. BOOKKEEPING REQUIREMENTS
Professionals are required to maintain books of
accounts using any acceptable method of
accounting (accrual or cash basis) in a
consistent manner. The same shall be preserved
within the prescriptive period (3 years from the
close of taxable year) for post audit
examination.

37. INVOICING REQUIREMENTS
1. Receipts or sales or commercial invoices shall be serially
numbered.
2. Among other things, the name, business style, the TIN and
business address of the Professional shall be shown.
3. Receipts or invoices shall be issued by the Professional for
every payment received.
4. The original receipt or invoice shall be issued to the client
at the time the transaction is effected and the duplicate shall
be preserved in the place of business for a period of 3 years
from the close of the taxable year.

38. WHAT ARE THE BIR
REQUIREMENTS?
.

39. WHAT ARE THE BIR
REQUIREMENTS?
•Registration Fee (RF)

40. WHAT ARE THE BIR
REQUIREMENTS?
•Registration Fee (RF)
*An Annual Registration Fee of Php 500.00
shall be paid on or before the last day of
January every year after the initial registration.

41. ay

42. WHERE CAN A PROFESSIONAL FILE &
PAY TAX DUE?
•The return shall be manually filed and paid with any
Authorized Agent Bank (AAB) within the Revenue
District Office (RDO) where the Professional is
registered or required to register. In the absence of an
AAB, with a Revenue Collection Officer (RCO) or duly
Authorized City or Municipality Treasurer who shall issue
a Revenue Official Receipt (BIR Form No. 2524).
•In case the return is no payment to be made, the return
shall be filed with the RDO where the Professional is
registered.

43. TAX FORM AND DUE
DATES

44. 1.Payment form (individuals/corporations/partnerships)
BIR Form No. 0605 –after the initial registration On or
before the last day of January every year
2.Income Tax
1701Q 1Q Jan-Mar Apr 15
1701Q 2Q Apr-June Aug 15
1701Q 3Q July-Sept Nov 15
1701 final Jan-Dec Apr 15 FF YR

45. 3.Percentage Tax
2551M 20th day after the end of each month
4.Value Added Tax
2550M 20th day of succeeding month
2550Q 25th day of the month of the following the
end of a particular quarter

46. *Any person or entity who, in the
course of his trade or business,
sells, barters, exchanges, leases
goods or properties and renders
services subject to VAT,
if the aggregate amount of actual
gross sales or receipts exceed One
Million Nine Hundred Nineteen
Thousand Five Hundred Pesos
(P1,919,500.00).

47. It’s not that hard right?

48. It’s not that hard right?
So,

49. Are you ready to register?

50. For your questions, comments, and
suggestions given on these
guidelines—
DISCLAIMER: The content of this article may become outdated because of changes in the
rules and regulations over time. It does not substitute the need for inquiring a
professional advice.

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