BIR Registration: A 2026 Guide for New Companies

After SEC incorporation, BIR registration is the step that activates your company for tax purposes. Without a BIR Certificate of Registration (COR), you cannot legally issue invoices, claim input VAT, or remit withholding taxes — which means you cannot operate commercially. Here is how the process works in 2026 for newly incorporated companies.

What BIR registration gives you

A successfully registered company receives:

• A Tax Identification Number (TIN) for the company (separate from any individual TINs held by directors or shareholders)
• A Certificate of Registration (COR) — BIR Form 2303, which lists the tax types the company is enrolled for
• Authority to register books of accounts and issue official receipts or invoices

The COR is one of the documents your bank will require when you open a corporate bank account, so completing BIR registration is a hard prerequisite for that step.

What changed under the EOPT Act

The Ease of Paying Taxes (EOPT) Act (Republic Act 11976) brought several changes that affect new company registration:

• The PHP 500 annual registration fee has been abolished. New registrants pay only a PHP 30 Documentary Stamp Tax on the COR.
• The Act introduced clearer categorisation of taxpayers (Micro, Small, Medium, Large), which determines filing frequency and some procedural requirements.
• Official receipts and sales invoices are being harmonised — the distinction between “official receipt” (for services) and “sales invoice” (for goods) has been simplified. Check current BIR advisories, as implementation guidance continues to be issued.

Step-by-step registration process

1. Identify your RDO

Your Revenue District Office is determined by your company’s registered business address. Use the BIR NewBizReg portal or call the BIR hotline to confirm your assigned RDO before submitting documents. Filing with the wrong RDO delays everything.

2. Prepare your documents

For a newly incorporated stock corporation, the standard package includes:

• SEC Certificate of Registration
• Articles of Incorporation
• By-Laws (if filed separately)
• BIR Form 1903 (Application for Registration — Corporations)
• Proof of business address (lease contract or certificate of ownership)
• Valid government ID of the authorized representative
• Board Resolution authorising the registration applicant

If the company has foreign shareholders, the bank account signatories may also need individual TINs — coordinate this with your business registration process to avoid a second trip to the RDO.

3. Submit via NewBizReg or in person

The BIR NewBizReg portal allows email-based submission. You identify your RDO on the portal, compile your documents as PDF files (generally under 4MB total), and email them to the RDO address generated by the system. Processing is typically three working days from the acknowledgement of a complete submission.

In-person submission at the RDO remains available. Bring originals for verification and photocopies for submission.

4. Pay the Documentary Stamp Tax

Pay the PHP 30 DST on the COR. This can be done at an accredited BIR collection agent or via the applicable e-payment channels.

5. Collect your COR

Once approved, the BIR sends a notification to collect your COR in person at the assigned RDO. The COR must be displayed at your registered business premises.

6. Register books of accounts

Before you can start recording transactions, you must register your books of accounts with the BIR. Options include:

• Manual books (journals, ledgers) — registered at the RDO, used until a page is filled
• Looseleaf books — pre-approved form, registered annually within 15 days after fiscal year-end
• Computerised accounting systems — require a separate BIR permit to use

Most new companies start with manual books and transition to computerised systems as they scale.

7. Register official receipts or invoices

Before issuing any document to a customer, you must register your receipts or invoices with the BIR. Options include purchasing BIR-printed receipt booklets at the RDO, applying for an Authority to Print (ATP) for custom-printed books, or using a BIR-accredited POS or invoicing software. Each option has its own lead time — factor this in before your commercial launch date.

Timeline expectation

For a well-prepared submission, BIR registration typically takes one to two weeks end to end — including COR pickup and book registration. Delays are almost always caused by missing documents or an incorrect RDO assignment.

How Chamberlain handles this for you

Our business registration service includes BIR registration as part of the full setup package. We prepare all forms, confirm your RDO, submit via NewBizReg, and collect the COR on your behalf. See our fixed-fee pricing or contact us to get started.