BIR Registration for Companies in the Philippines

BIR Registration for Companies in the Philippines

Bureau of Internal Revenue (BIR) registration is the mandatory tax registration step that follows immediately after SEC incorporation. Without it, a company cannot legally issue receipts, deduct expenses, pay employees, or file tax returns. For foreign-owned companies, getting BIR registration right — particularly books of accounts and e-invoicing compliance — prevents penalties from the very first month of operations.

Step 1: Obtain the Company TIN

The BIR issues a Tax Identification Number (TIN) to every registered business entity. The TIN is the company’s permanent tax reference number used in all dealings with the BIR, other government agencies, and counterparties. The TIN application is submitted to the Revenue District Office (RDO) that has jurisdiction over the company’s registered address — selecting the correct RDO from the outset matters, as transfers are administratively burdensome.

Step 2: Secure the Certificate of Registration (COR)

The Certificate of Registration (COR) — BIR Form 2303 — lists the company’s registered tax types (e.g., income tax, VAT or percentage tax, withholding taxes) and the applicable tax forms. The COR must be posted visibly at the company’s place of business. Tax types listed on the COR determine which returns must be filed each period.

Companies with annual gross sales or receipts exceeding PHP 3,000,000 are generally required to register as VAT taxpayers. Those below the threshold may opt for the percentage tax regime.

Step 3: Register Books of Accounts

Before commencing any transactions, the company must register its books of accounts with the BIR. Options include:

• Manual books — physical journals and ledgers, stamped by the RDO.
• Loose-leaf books — pre-printed forms with a BIR permit to use loose-leaf.
• Computerised Accounting System (CAS) — requires an Authority to Use a CAS (ATC) from the BIR before the system can be used for official records.

Choosing the right books format at the start saves a later application for system upgrades or format changes.

Step 4: Comply with E-Invoicing Requirements

The BIR has been rolling out mandatory electronic invoicing under its Electronic Invoicing and Receipting System (EIRS). Companies covered by the mandate must issue sales invoices and official receipts in BIR-prescribed electronic format. Coverage has been expanding in phases — large taxpayers were the initial cohort, with additional taxpayer segments added over time. At registration, newly incorporated companies should confirm their e-invoicing status with the RDO and plan their accounting infrastructure accordingly.

Step 5: Register Authority to Print (ATP) or Secure an Accredited CAS/POS

Companies not yet under mandatory e-invoicing must obtain an Authority to Print (ATP) before printing official receipts or sales invoices. Receipts must be printed by a BIR-accredited printer. Companies using a Point-of-Sale (POS) system must also have the system accredited before use.

Ongoing BIR Obligations

BIR registration is the start, not the finish. Ongoing obligations include monthly and quarterly tax return filings, annual income tax returns, submission of alphalists (schedules of payees subject to withholding), and renewal of the COR when business information changes. For a full view of post-registration compliance, see our corporate compliance guide.

How Chamberlain Handles BIR Registration

Chamberlain manages the entire BIR registration process — RDO submission, TIN application, books of accounts registration, and COR receipt — as part of a complete company setup package. We confirm the correct tax types and advise on e-invoicing applicability before the first return is due. All at a fixed, transparent fee.

Book a consultation or review our transparent pricing before you begin.