Taxpayer Identification Number CORPORATIONS/PARTNERSHIPS (Including Government-Owned and -Controlled Corporations) (Taxable /Non-Taxable)

Note: https://ereg.bir.gov.ph/ereg/welcome.do Tin On The Web

Online Application Also Available

What this is For:

BIR Form 1903 BIR Form 1903 Application for Registration for Corporations/Partnerships (Taxable/Non Taxable), including GAIs and LGUs

Where to File:

Revenue District Office having jurisdiction over the registered address of the business establishment.

How to File:

HOW / PROCEDURE

a) Accomplish BIR Form 1903 and submit the same together with the required attachments to the Revenue District Office having jurisdiction over the registered address of the business establishment.

b) Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks of the RDO.

c) Pay P 15.00 for the Certification Fee and P 15.00 for the Documentary Stamp Tax (in loose form to be attached to Form 2303).

d) The RDO shall issue the Certificate of Registration (Form 2303).

e) Taxpayer must pay the Documentary Stamp Tax on the Articles of Incorporation as prescribed under Section 175 of the NIRC, on the 5th of the month following the date of issuance of said article (per RR 4-2000).

DEADLINE

Corporations/partnerships/joint ventures shall accomplish and file the application before the commencement of the business operation.

Other Documentary Requirements:

1. SEC Certificate of Registration (Certificate of Incorporation/Certificate of Co-Partnership) or License To Do Business in the Philippines in case of resident foreign corporation

2. Mayors Permit or application for Mayors Permit to be submitted prior to the issuance of the BIR Certificate of Registration