Registration of Books & Accounts INDIVIDUALS ENGAGED IN BUSINESS

Subsequent Registration of Books/Renewal (In General)

All corporations, companies, partnerships or persons required by law to pay internal revenue taxes shall keep a journal and a ledger or their equivalents such as subsidiary ledgers, simplified books of accounts.

What this is For:

BIR Form 1905 BIR Form 1905 Application For Registration Information Update

Where to File:

Revenue District Office having jurisdiction over the Head Office or Branch.

How to File:

Accomplish BIR Form 1905 BIR Form 1905 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the Head Office or Branch.

Deadline

The manual books of accounts shall be registered at the RDO of the Head Office or Branch before these books are used.

Other Documentary Requirements:

a) Photocopy of the first page of the previously registered books;

b) New bound journals and/or ledgers

c) Proof of Payment Annual Registration Fee (BIR Form 0605) BIR Form 0605 current year & unpaid prior years