For Taxpayers Using Centralized Bookkeeping
BIR Form 1903 at the RDO/LTAD/LTDO where the head office is registered.
The books of accounts shall be registered at the RDO/LTAD I OR II/LTDO of the head office
For Taxpayers Using Decentralized Bookkeeping
BIR Form 1903 at the RDO/LTAD I OR II/LTDO where the head office and its branches are registered.
The books of accounts shall be registered at the RDO/LTAD I OR II of the Head Office or Branch
For Taxpayers Using Centralized Bookkeeping
a) Submit duly accomplished BIR Form 1903 BIR Form 1903 at the RDO/LTAD/LTDO where the head office is registered.
b) Stamping and registration of books:
The books of accounts shall be registered at the RDO/LTAD I OR II/LTDO of the head office before these books are used.
For Taxpayers Using Decentralized Bookkeeping
a) Submit duly accomplished BIR Form 1903 BIR Form 1903 at the RDO/LTAD I OR II/LTDO where the head office and its branches are registered.
b) Stamping and Registration of books: The books of accounts shall be registered at the RDO/LTAD I OR II of the Head Office or Branch before these books are used.
a) Permanently bound books of accounts for registration/stamping or the bound journals and/or ledgers
b) Proof of Payment of Annual Registration Fee (BIR Form 0605) BIR Form 0605 current year
How / Procedure