A Complete Guide to BIR Registration in the Philippines (2026 Update)

For Sole Proprietors or Self-Employed Individuals:

• DTI Certificate of Business Name

• Mayor’s Permit or Barangay Clearance

• Valid government-issued ID

• Proof of business address (utility bill, lease agreement, etc.)

• BIR Form 1901

• BIR Form 0605 (for registration fee payment)

For Corporations or Partnerships:

• SEC Certificate of Registration

• Articles of Incorporation or Partnership

• Mayor’s Permit

• Board Resolution (if needed)

• BIR Form 1903

• Proof of business address

Always bring photocopies and prepare for any additional requirements specific to your Revenue District Office (RDO).

Step-by-Step Guide to BIR Registration (As of 2026)

This guide outlines seven key steps to successfully register your business with the BIR.

Step 1: Prepare All Required Documents

Make sure all your documents are valid, complete, and photocopied. Bring original copies for verification.

Step 2: Complete the Correct BIR Form

Use BIR Form 1901 for individuals and sole proprietors.
Use BIR Form 1903 for partnerships or corporations.
These forms are available on the BIR Official Website.

Step 3: Visit Your Assigned Revenue District Office (RDO)

Submit your documents to the RDO that covers your business address. You can locate your RDO through the BIR hotline or website.

A café owner in Iloilo once shared how he waited three hours at the wrong RDO. The delay cost him precious time just days before his launch. Always verify your assigned RDO beforehand.

Step 4: Pay the Registration Fee

You are required to pay:

• PHP 500 for the annual registration (via BIR Form 0605)

• PHP 30 Documentary Stamp Tax (DST)

Payments can be made through authorized agent banks or the BIR’s eFPS and ePayment channels.

Step 5: Register Your Books of Accounts

You may choose among:

• Manual books (columnar)

• Loose-leaf books (requires approval)

• Computerized accounting systems (for larger businesses)

Registration happens at your RDO after form evaluation.

Step 6: Apply for Authority to Print (ATP) Receipts or Invoices

Using BIR Form 1906, apply for ATP so you can print official receipts and invoices. Without ATP, your transactions are not considered valid for tax purposes.

Since 2025, the BIR has allowed electronic receipts and accredited POS systems for SMEs as part of its digitalization effort.

Step 7: Attend the Initial Taxpayer Briefing (If Required)

Some RDOs require new taxpayers to attend a briefing. It covers the basics of tax responsibilities and how to comply with BIR rules. These are short, free, and informative sessions.

BIR Registration Fees and Estimated Costs

Here is a breakdown of the usual costs:

Total Estimated Cost: PHP 2,000 to PHP 3,500 for sole proprietors or freelancers.

How Long Does BIR Registration Take?

Timeframes vary depending on location, completeness of documents, and RDO processing speed.

Avoid filing on Mondays or at month-end when RDOs are typically busier.

Common Mistakes to Avoid

Many business owners unknowingly make errors that delay registration or result in penalties. Here are the most common ones:

• Using the incorrect BIR form

• Providing a mismatched or incorrect business address

• Forgetting to register receipts or books of accounts

• Missing the annual renewal every January

• Not attending mandatory briefings when required

Taking the time to get things right during registration helps avoid bigger problems later on.

What to Do After Registration

Once registered, these are your ongoing responsibilities:

• Issue BIR-registered official receipts or sales invoices

• File tax returns monthly, quarterly, and annually

• Renew your registration each January using BIR Form 0605

• Maintain and update your books of accounts

• Set up reminders to avoid late filing and penalties

Compliance builds credibility. It also increases your chances of qualifying for loans or grants from institutions such as the Department of Trade and Industry (DTI).

Helpful Digital Tools for Small Business Compliance

Several platforms are now available to make BIR compliance easier:

• JuanTax: A cloud-based platform for filing and accounting, widely used by professionals and small businesses

• Taxumo: User-friendly tax filing service for freelancers and consultants

• BIR eServices: Including NewBizReg for initial applications in select areas

Digital compliance tools can reduce human error and save time.

Real Story: How One Facebook Seller Became a Legal Entrepreneur

Benjie, a live seller based in Quezon City, started by selling gadgets informally on Facebook. Business was booming, but he had no receipts or formal registration.

When a corporate client requested an official receipt for a bulk order worth PHP 200,000, he had no choice but to say no.

That was his wake-up call.

With help from a friend, he went through the BIR registration process, printed official receipts, and secured more business partnerships within months.

Benjie says, “Paying taxes is tough. But you know what’s tougher? Watching big opportunities slip away because you’re not registered.”

Conclusion: Build a Legal and Resilient Business with the Right Start

Getting your business BIR-registered may seem tedious at first, but it sets the stage for growth, partnerships, and financial support.

You’ll have access to a wider client base, better chances for funding, and confidence knowing that your business complies with Philippine laws.

At Radiowealth Finance Company, we understand the needs of small and medium enterprises. We’ve helped thousands of Filipino business owners move from informal operations to legally registered, thriving enterprises.

Whether you’re a freelancer looking to grow or a traditional business owner aiming for expansion, legal registration is a step in the right direction. And when you’re ready to scale, we’re here to provide the support and financial tools to help you get there.

Let’s build a stronger, more sustainable business environment — one legally registered enterprise at a time.

Updated: December 2025

This article is for general guidance only. Please consult your local BIR office for the most accurate and up-to-date requirements.