Starting a Business? Here's What the BIR Needs
Ogie Galicia· May 20, 2026 · 9 min read
Starting a Business? Here’s What the BIR Needs
Before you can issue an invoice, file a return, or even legally accept your first peso, you need a BIR Certificate of Registration (COR). The good news is the BIR now lets you submit your application by email through the NewBizReg Portal, no queue required.
This guide lists the exact documents you’ll need, broken down by business type. It’s based on the current requirements published by the Bureau of Internal Revenue on the NewBizReg Portal and verified as of May 2026.
Key Takeaways
- You need a BIR Certificate of Registration (COR) before issuing any invoice or filing a return
- Sole proprietors and professionals file Form 1901; corporations and partnerships file Form 1903
- Total cash outlay: ₱30 for the loose Documentary Stamp Tax. The old ₱500 annual registration fee was scrapped by the Ease of Paying Taxes Act (R.A. 11976) in January 2024
- Submit by email through the NewBizReg Portal, pickup at your RDO in 3 working days
Who needs to register?
If you’re earning income from a trade, business, or profession in the Philippines, you’re required to register with the BIR. That covers:
- Sole proprietors and freelancers
- Self-employed professionals (lawyers, doctors, CPAs, consultants)
- Mixed income earners (employed + side business)
- Corporations, partnerships, and one person corporations (OPCs)
- Cooperatives, associations, and joint ventures
- Branches of existing registered businesses
How does the NewBizReg process work?
Five steps, all online up until pickup:
- Prepare your documents as scanned PDFs (4MB total max per email)
- Answer the Tax Type Questionnaire so the BIR can determine your tax liabilities
- Pay the ₱30 Documentary Stamp Tax (DST) online through an ePayment channel (if you already have a TIN), or at the New Business Registrant Counter (NBRC) when you pick up your COR
- Email everything to your assigned Revenue District Office (RDO)
- Pick up your Certificate of Registration and your BIR Printed Invoices or Authority to Print
Applications are processed within 3 working days from the email acknowledgment.
What do sole proprietors and professionals need?
If you’re a sole proprietor, self-employed professional, or mixed income earner, you’ll need the following:
| Document | Quantity |
|---|---|
| BIR Form 1901 | 2 originals |
| Government-issued ID | 1 photocopy (PhilID, Passport, Driver’s License, or PRC ID for licensed pros) |
| Invoices | Either buy BIR Printed Invoices at the NBRC, or a final sample of your own design |
If your ID doesn’t show your address, attach a separate proof of residence or business address. IDs must be readable, untampered, and consistent with the rest of your application.
For invoices, you have two options. Buy BIR Printed Invoices at the New Business Registrant Counter for convenience, or have your own printed by a BIR-Accredited Printer. The NBRC has sample layouts you can reference.
Additional documents, if applicable
- Special Power of Attorney (SPA) if filing through a representative, plus IDs of both the taxpayer and the representative
- DTI Certificate if you’re using a business name
- 9g Work Visa for foreign nationals
- Service Contract for Job Order or Service Contract arrangements with NGAs, LGUs, GOCCs, or GFIs
- Franchise Documents for common carriers
- BMBE Certificate of Authority if registered as a Barangay Micro Business Enterprise
- BOI / PEZA / BCDA / TIEZA / SBMA proof of registration if operating under any of these incentives
What do corporations and partnerships need?
The list is longer here because non-individuals need to prove both their legal existence and their governing structure. This section also covers cooperatives, associations, and joint ventures.
| Document | Quantity |
|---|---|
| BIR Form 1903 | 2 originals |
| Registration certificate | 1 photocopy (SEC, CDA, HLURB, DOLE, or License to Do Business) |
| Charter document | 1 photocopy (Articles of Incorporation, Partnership, Cooperation, etc.) |
| Invoices | BIR Printed Invoices or own design via an Accredited Printer |
The registration certificate depends on your entity type:
- Corporations and OPCs: SEC Certificate of Incorporation
- Partnerships: SEC Certificate of Recording
- Foreign corporations: License to Do Business in the Philippines
- Cooperatives: CDA Certificate of Registration
- Housing-related: HLURB Certificate of Registration
- Labor organizations: DOLE Certificate of Registration
Same goes for your charter document. Submit the Articles of Incorporation, Partnership, Cooperation, or Association, or the Constitution and by-laws if you’re a labor org.
Additional documents, if applicable
- Board Resolution or Secretary’s Certificate (Written Resolution for OPCs) if filing through a representative, plus IDs
- Franchise Documents for common carriers
- Franchise Agreement for franchisees
- Memorandum of Agreement for joint ventures
- BMBE Certificate of Authority if applicable
- BOI / PEZA / BCDA / TIEZA / SBMA proof of registration
What do branches need?
Opening a branch is lighter than a fresh registration because the head office already has a TIN and charter on file.
| Document | Quantity |
|---|---|
| BIR Form | 2 originals (1901 for individuals, 1903 for non-individuals) |
| Invoices | BIR Printed Invoices or your own via an Accredited Printer |
Additional documents, if applicable
- Representative authorization: SPA for individuals, Board Resolution or Secretary’s Certificate for non-individuals, plus IDs
- DTI or SEC Certificate if the branch is using a business name
- Articles of Incorporation or Partnership if the branch’s line of business is different from the head office
- Franchise Documents, Franchise Agreement, MOA for joint ventures
- BMBE certificate or BOI / PEZA registration if applicable
What you’ll pay
Fees are deliberately minimal under the Ease of Paying Taxes Act:
| Fee | Amount |
|---|---|
| Documentary Stamp Tax (loose DST) | ₱30 |
| BIR Printed Invoices (if used) | Varies |
| Own invoices (if printed) | Printing cost from Accredited Printer |
The annual ₱500 registration fee that everyone used to pay was scrapped by the Ease of Paying Taxes Act, Republic Act No. 11976 (Official Gazette, signed January 5, 2024; retrieved May 2026). If you see anyone asking for it, they’re outdated.
Where do you submit your application?
The NewBizReg Portal routes your application to the RDO that covers your business address (or your residence address if you’re a professional with no fixed office). You’ll select your province, city, and barangay on the portal and it’ll surface the right RDO email address.
If you’re a Large Taxpayer applying for a branch, there’s a separate path linked from the portal.
What do you get back?
After the BIR confirms your documents and your DST is paid, you can pick up:
- Certificate of Registration (COR or BIR Form 2303) with the loose DST affixed
- BIR Printed Invoices (if you bought them) or Authority to Print (ATP) for your own
- The Notice to Issue Receipt/Invoice (NIRI), which you’re required to post at your place of business
Hold onto your COR. You’ll need it for opening a business bank account, registering with the SSS, PhilHealth, Pag-IBIG, and your local government for the mayor’s permit.
What comes after registration?
Getting your COR is the start, not the finish. Next up:
- Register your books of accounts before your first quarterly or annual ITR is due
- Start recording your transactions in the right books from day one
- File and pay the tax types listed on your COR on time
From the Libro team
The most common confusion we hear from first-time registrants is timing. Founders delay registering because they’re “not making enough yet,” then end up backfiling several quarters with late penalties when they finally do. Register as soon as you start trading, even at zero revenue. The marginal cost is ₱30 and a few hours of paperwork; the cost of waiting is open quarters of unfiled returns.
FAQ
Do I still need to pay the ₱500 annual registration fee?
No. The Ease of Paying Taxes Act (R.A. 11976, signed January 5, 2024; retrieved May 2026) scrapped the annual registration fee. You only pay the one-time ₱30 Documentary Stamp Tax when you register, and that’s the entire BIR cash outlay to get your COR.
How long does NewBizReg actually take?
The BIR processes applications within 3 working days from the date they acknowledge receipt of your complete documentary requirements. If your scanned PDFs are clear and your tax type questionnaire is properly filled out, the timeline holds well in practice. Incomplete submissions get bounced back, which restarts the clock.
Can I register without a DTI Certificate?
Yes, if you’re a sole proprietor operating under your own legal name, or a self-employed professional (lawyer, doctor, CPA, consultant). The DTI Certificate is only required when you’re using a business name that’s different from your given name.
Do I need to visit the RDO in person at all?
Only once, to pick up your Certificate of Registration. You can also buy BIR Printed Invoices at the New Business Registrant Counter on the same trip, or pick up your Authority to Print if you opted for your own invoices. Everything else (submission, document review, payment) can be done online.
What if I don’t have a TIN yet?
The NewBizReg flow handles this. Wait for the BIR’s email instructions on when to pay the ₱30 Documentary Stamp Tax, or just pay it at the New Business Registrant Counter when you pick up your COR. The portal’s tax type questionnaire helps the BIR issue you a new TIN as part of the registration.
Written by Ogie Galicia, founder of Libro. We build accounting tools for Philippine micro and small businesses, and walk a lot of founders through their first BIR registration.
Resources
- BIR NewBizReg Portal
- BIR Form 1901 — October 2025 ENCS (BIR PDF) — retrieved May 2026
- BIR Form 1903 — October 2025 ENCS (BIR PDF) — retrieved May 2026
- Ease of Paying Taxes Act (R.A. 11976) — LawPhil, retrieved May 2026
- BIR EOPT page
- How to register as a BMBE (and skip income tax)
- Closing a business with the BIR under RMC 47-2026
- What books of accounts you’ll need next
- Recording transactions in your books of accounts
The bottom line
BIR business registration is more straightforward than its reputation suggests. For sole proprietors and professionals, you need Form 1901, an ID, and your invoices. For corporations and partnerships, swap in Form 1903 plus your SEC papers and Articles. Everything else only kicks in if your situation calls for it. Email it to your RDO through NewBizReg, pay ₱30, and you’re registered in about three working days.