This document outlines the steps to legally establish a partnership business in the Philippines, which includes registering the business name with the Department of Trade and Industry, having the partnership agreement notarized and registered with the Securities and Exchange Commission, obtaining relevant licenses and registrations from the Bureau of Internal Revenue and local government like a Tax Identification Number and Value Added Tax number.

3.  it consist of two or more persons
 to contribute money,
property or industry
 to share profit and loss

6. Register the business name with the DTI

7. Have the partnership
agreement notarized
and registered with SEC

8.  Obtain a TIN for the partnership from BIR

9.  Obtain pertinent municipal licenses from the
local government

10.  Obtain the VAT or non-Vat number from the BIR
and
 Register book of accounts and the business
forms to be used with the BIR