Professional Documents
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1
REPUBLIC OF THE PHILIPPINES
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
BUREAU OF INTERNAL REVENUE
IMPORTANT: IMPORTANT:
1. Processing of transactions commence only upon submission of 1. Processing of transactions commence only upon submission of
COMPLETE DOCUMENTS. COMPLETE DOCUMENTS.
2. Mark for submitted documents and X for lacking documents. 2. Mark for submitted documents and X for lacking documents.
FOR SELF-EMPLOYED, PROFESSIONALS, MIXED INCOME EARNERS FOR CORPORATIONS/PARTNERSHIPS
1 BIR Form No. 1901; 1 BIR Form No. 1903;
2 Any identification issued by an authorized 2 Photocopy of SEC Certificate of Incorporation; or
government body (e.g. Birth Certificate, passport, Photocopy Certificate of Recording (in case of
drivers license, CTC) that shows the name, address partnership); or
and birthdate of the applicant; Photocopy of License to Do Business in the Philippines
3 Photocopy of Mayors Business Permit; or (in case of foreign corporation);
Duly received Application for Mayors Business 3 Articles of Incorporation; or
Permit, if the former is still in process with the LGU; Articles of Partnerships,
and/or
Professional Tax Receipt/Occupational Tax Receipt 4 Photocopy of Mayors Business Permit; or
issued by the LGU; or Duly received Application for Mayors Business
DTI Certificate; Permit, if the former is still in process with the LGU;
4 New sets of permanently bound books of accounts; and 5 New sets of permanently bound books of accounts; and
5 Proof of Payment of Annual Registration Fee (ARF) 6 Proof of Payment of Annual Registration Fee (ARF)
(not applicable to those exempt from the imposition of ARF)
(if with existing TIN or applicable after TIN issuance)
7 BIR Form No. 1906;
6 BIR Form No. 1906;
8 Final & clear sample of Principal Receipts/ Invoices;
7 Final & clear sample of Principal Receipts/ Invoices;
Additional documents, if applicable:
Additional documents, if applicable:
1 Memorandum of Agreement (for JOINT VENTURE)
1 Photocopy of the Trust Agreement (for Trusts);
2 Franchise Agreement;
2 Photocopy of the Death Certificate of the deceased
(for Estate under judicial settlement); 3 Certificate of Authority, if Barangay Micro Business
Enterprises (BMBE) registered entity;
3 Certificate of Authority, if Barangay Micro Business
Enterprises (BMBE) registered entity; 4 Proof of Registration/Permit to Operate with BOI,
BOI-ARMM, SBMA, BCDA, PEZA;
4 Proof of Registration/Permit to Operate BOI/BOI-
ARMM, PEZA, BCDA and SBMA
Submitted by: ____________________________ Date: ____________ Submitted by: ____________________________ Date: ____________
Name of Taxpayer Name of Taxpayer
Received by: ____________________________ Date: ____________ Received by: ____________________________ Date: ____________
Officer Officer
Acknowledgement by applicant: Acknowledgement by applicant:
I _________________________ , of legal age, hereby acknowledge the I _________________________ , of legal age, hereby acknowledge the
identified lacking documentary requirement/s (marked with X) identified lacking documentary requirement/s (marked with X)
which I commit to submit within five (5) working days. which I commit to submit within five (5) working days.
I understand that my application will only be processed upon I understand that my application will only be processed upon
submission of complete document/s. submission of complete document/s.
Validated/Noted by: ____________________________ Date: ___________ Validated/Noted by: ____________________________ Date: ___________
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REPUBLIC OF THE PHILIPPINES ANNEX A2.2 ANNEX A3
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
BUREAU OF INTERNAL REVENUE
IMPORTANT: IMPORTANT:
1. Processing of transactions commence only upon submission of 1. Processing of transactions commence only upon submission of
COMPLETE DOCUMENTS. COMPLETE DOCUMENTS.
2. Mark for submitted documents and X for lacking documents. 2. Mark for submitted documents and X for lacking documents.
FOR GAIs AND LGUs REGISTRATION OF BRANCH/FACILITY TYPE - INDIVIDUAL
1 BIR Form No. 1903; 1 BIR Form No. 1901;
2 Photocopy of Unit or Agencys Charter; 2 Photocopy of Mayors Business Permit; or
FOR COOPERATIVES Duly received Application for Mayors Business
1 BIR Form No. 1903; Permit, if the former is still in process with the LGU;
and/or
2 Photocopy of Cooperative Development Authority
(CDA) Certificate of Registration; and Professional Tax Receipt/Occupational Tax Receipt
issued by the LGU; or DTI Certificate;
3 Articles of Cooperation
FOR HOME OWNERS ASSOCIATION 3 New sets of permanently bound books of accounts; and
1 BIR Form No. 1903; 4 Proof of Payment of Annual Registration Fee (ARF)
2 Photocopy of Certificate of Registration issued by 5 BIR Form No. 1906;
Housing and Land Use Regulatory Board (HLURB); and
6 Final & clear sample of Principal Receipts/ Invoices;
3 Articles of Association
FOR LABOR ORGANIZATION, ASSOC. OR GROUP OF UNION OR WORKERS REGISTRATION OF BRANCH/FACILITY TYPE NON-INDIVIDUAL
1 BIR Form No. 1903; 1 BIR Form No. 1903;
2 Photocopy of Certificate of Registration issued by the 2 Photocopy of Mayors Business Permit; or
Department of Labor and Employment (DOLE); and Duly received Application for Mayors Business Permit,
3 Constitution and by-laws of the applicant union if the former is still in process with the LGU; and/or
FOR FOREIGN EMBASSIES Board Resolution/Secretary Certificate stating the
1 BIR Form No. 1903;
Branch Establishment;
2 Endorsement from Department of Foreign Affairs (DFA) 3 New sets of permanently bound books of accounts; and
FOR INTERNATIONAL ORGANIZATIONS 4 Proof of Payment of Annual Registration Fee (ARF)
(not applicable to those exempt from the imposition of ARF)
1 BIR Form No. 1903;
2 Host agreement or any international agreement duly 5 BIR Form No. 1906;
certified by DFA 6 Final & clear sample of Principal Receipts/ Invoices;
Submitted by: ____________________________ Date: ____________ Submitted by: ____________________________ Date: ____________
Name of Taxpayer Name of Taxpayer
Received by: ____________________________ Date: ____________ Received by: ____________________________ Date: ____________
Officer Officer
Acknowledgement by applicant: Acknowledgement by applicant:
I _________________________ , of legal age, hereby acknowledge the I _________________________ , of legal age, hereby acknowledge the
identified lacking documentary requirement/s (marked with X) identified lacking documentary requirement/s (marked with X)
which I commit to submit within five (5) working days. which I commit to submit within five (5) working days.
I understand that my application will only be processed upon I understand that my application will only be processed upon
submission of complete document/s. submission of complete document/s.
Validated/Noted by: ____________________________ Date: ___________ Validated/Noted by: ____________________________ Date: ___________
CSS Personnel CSS Personnel
REPUBLIC OF THE PHILIPPINES ANNEX A4 REPUBLIC OF THE PHILIPPINES
ANNEX A5.1
DEPARTMENT OF FINANCE
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
BUREAU OF INTERNAL REVENUE
IMPORTANT: IMPORTANT:
1. Processing of transactions commence only upon submission of 1. Processing of transactions commence only upon submission of
COMPLETE DOCUMENTS. COMPLETE DOCUMENTS.
2. Mark for submitted documents and X for lacking documents. 2. Mark for submitted documents and X for lacking documents.
FOR LOCAL EMPLOYEE FOR E.O. 98 - INDIVIDUAL
1 BIR Form No. 1902; 1 BIR Form No. 1904;
2 Any identification issued by an authorized 2 Any identification issued by an authorized
government body (e.g. Birth Certificate, government body (e.g. Birth Certificate,
passport, drivers license, CTC) that shows passport, drivers license, CTC) that shows
the name, address and birthdate of the the name, address and birthdate of the
applicant; applicant; or
3 Marriage contract, if applicable; 3 Passport (in case of Non-Resident Alien not Engaged
in Trade or Business)
Submitted by: ____________________________ Date: ____________ Submitted by: ____________________________ Date: ____________
Name of Taxpayer Name of Taxpayer
Received by: ____________________________ Date: ____________ Received by: ____________________________ Date: ____________
Officer Officer
Acknowledgement by applicant: Acknowledgement by applicant:
I _________________________ , of legal age, hereby acknowledge the I _________________________ , of legal age, hereby acknowledge the
identified lacking documentary requirement/s (marked with X) identified lacking documentary requirement/s (marked with X)
which I commit to submit within five (5) working days. which I commit to submit within five (5) working days.
I understand that my application will only be processed upon I understand that my application will only be processed upon
submission of complete document/s. submission of complete document/s.
Validated/Noted by: ____________________________ Date: ___________ Validated/Noted by: ____________________________ Date: ___________
CSS Personnel CSS Personnel
REPUBLIC OF THE PHILIPPINES ANNEX A5.2 ANNEX A6
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
BUREAU OF INTERNAL REVENUE
IMPORTANT: IMPORTANT:
1. Processing of transactions commence only upon submission of 1. Processing of transactions commence only upon submission of
COMPLETE DOCUMENTS. COMPLETE DOCUMENTS.
2. Mark for submitted documents and X for lacking documents. 2. Mark for submitted documents and X for lacking documents.
FOR ONETT Transfer Of Properties By Succession (Estate With FOR NEW AND SUBSEQUENT APPLICATION OF ATP
No Proprietary Activities) MANUAL BOUND RECEIPTS/INVOICES
1 BIR Form No. 1904; 1 BIR Form No. 1906;
2 Photocopy of Death Certificate of decedent; or 2 Job order;
Extrajudicial Settlement of the
3 Final & clear sample of Principal and Supplementary
Estate/Affidavit of Self Adjudication; Receipts/ Invoices;
FOR ONETT Transfer by Gratuitous Title (DONATION) 4 Photocopy of last issued ATP or PCD; or
Sale, Assignment, Exchange, Mortgage, Purchase Any booklet from the last issued ATP for subsequent
and/or Disposal of Shares of Stock and/or Real application
Estate Properties
Claim of Winnings
Claim of Winnings involving Personal Properties FOR NEW AND SUBSEQUENT APPLICATION OF ATP
Subject to Registration MANUAL LOOSE LEAF RECEIPTS/INVOICES
Sale of Second- hand Vehicle 1 BIR Form No. 1906;
1 BIR Form No. 1904; 2 Permit to Use Loose-Leaf Official Receipts or Sales
2 Any identification issued by an authorized Invoices;
government body (e.g. Birth Certificate, 3 Job order;
passport, drivers license, CTC) that shows
the name, address and birthdate of the 4 Final & clear sample of Principal and Supplementary
applicant; Receipts/ Invoices;
5 Photocopy of last issued ATP or PCD; or
Any booklet from the last issued ATP for subsequent
application
Submitted by: ____________________________ Date: ____________ Submitted by: ____________________________ Date: ____________
Name of Taxpayer Name of Taxpayer
Received by: ____________________________ Date: ____________ Received by: ____________________________ Date: ____________
Officer Officer
Acknowledgement by applicant: Acknowledgement by applicant:
I _________________________ , of legal age, hereby acknowledge the I _________________________ , of legal age, hereby acknowledge the
identified lacking documentary requirement/s (marked with X) identified lacking documentary requirement/s (marked with X)
which I commit to submit within five (5) working days. which I commit to submit within five (5) working days.
I understand that my application will only be processed upon I understand that my application will only be processed upon
submission of complete document/s. submission of complete document/s.
Validated/Noted by: ____________________________ Date: ___________ Validated/Noted by: ____________________________ Date: ___________
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REPUBLIC OF THE PHILIPPINES ANNEX A7 ANNEX A8
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
BUREAU OF INTERNAL REVENUE
Submitted by: ____________________________ Date: ____________ Submitted by: ____________________________ Date: ____________
Name of Taxpayer Name of Taxpayer
Received by: ____________________________ Date: ____________ Received by: ____________________________ Date: ____________
Officer Officer
Acknowledgement by applicant: Acknowledgement by applicant:
I _________________________ , of legal age, hereby acknowledge the I _________________________ , of legal age, hereby acknowledge the
identified lacking documentary requirement/s (marked with X) identified lacking documentary requirement/s (marked with X)
which I commit to submit within five (5) working days. which I commit to submit within five (5) working days.
I understand that my application will only be processed upon I understand that my application will only be processed upon
submission of complete document/s. submission of complete document/s.
Validated/Noted by: ____________________________ Date: ___________ Validated/Noted by: ____________________________ Date: ___________
CSS Personnel CSS Personnel
REPUBLIC OF THE PHILIPPINES ANNEX A9.1 ANNEX A9.2
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
BUREAU OF INTERNAL REVENUE
APPLICATION FOR REGISTRATION INFO. UPDATES APPLICATION FOR REGISTRATION INFO. UPDATES
CHECKLIST OF DOCUMENTARY CHECKLIST OF DOCUMENTARY
REQUIREMENTS REQUIREMENTS
IMPORTANT: IMPORTANT:
1. Processing of transactions commence only upon submission of 1. Processing of transactions commence only upon submission of
COMPLETE DOCUMENTS. COMPLETE DOCUMENTS.
2. Mark for submitted documents and X for lacking documents. 2. Mark for submitted documents and X for lacking documents.
CHANGE IN CIVIL STATUS CHANGE/ADD TAX TYPE DETAILS
1 BIR Form No. 2305; 1 BIR Form No. 1905;
2 Marriage Contract or Court Order (declaration of nullity
of marriage); and CHANGE IN ACCOUNTING PERIOD
3 Letter Request for temporary use of old receipts/ 1 BIR Form No. 1905;
invoices (for business taxpayers) if applicable
2 Photocopy of the Securities and Exchange
Commission (SEC) Certificate of Filing of Amended
UPDATE OF EXEMPTION By-Laws showing the change in accounting period
1 BIR Form No. 2305;
2 Waiver of husband on his right to claim
additional exemptions, if wife claims; Submitted by: ____________________________ Date: ____________
3 Photocopy of Birth Certificate of dependents Name of Taxpayer
APPLICATION FOR REGISTRATION INFO. UPDATES APPLICATION FOR REGISTRATION INFO. UPDATES
CHECKLIST OF DOCUMENTARY CHECKLIST OF DOCUMENTARY
REQUIREMENTS REQUIREMENTS
IMPORTANT: IMPORTANT:
1. Processing of transactions commence only upon submission of 1. Processing of transactions commence only upon submission of
COMPLETE DOCUMENTS. COMPLETE DOCUMENTS.
2. Mark for submitted documents and X for lacking documents. 2. Mark for submitted documents and X for lacking documents.
TRANSFER OF REGISTRATION OF INDIVIDUALS NOT ENGAGED IN
CANCELLATION OF TIN/REGISTRATION/CLOSURE OF BUSINESS
BUSINESS (E.O 98/ONETT/EMPLOYEE)
1 BIR Form No. 1905; 1 BIR Form No. 1905;
2 Death Certificate, in case of death of an individual;
TRANSFER OF REGISTRATION OF INDIVIDUALS NOT ENGAGED IN
BUSINESS (E.O 98/ONETT/EMPLOYEE) REGISTERING NEW BUSINESS 3 List of ending inventory of goods, supplies, including
1 BIR Form No. 1905; capital good
2 Photocopy of Mayors Business Permit; or 4 Inventory of unused sales invoices/official receipts
Duly received Application for Mayors Business Permit, if (SI/OR);
the former is still in process with the LGU; and/or 5 Unused sales invoices/official receipts and all other
Professional Tax Receipt/Occupational Tax Receipt issued unutilized accounting forms (e.g., vouchers,
by the LGU; or DTI Certificate; debit/credit memos, delivery receipts, purchase
TRANSFER OF BUSINESS REGISTRATION TO ANOTHER RDO orders, etc.) including business notices and permits
(HEAD OFFICE AND/OR BRANCH) as well as COR shall be subject for destruction to be
A. FROM OLD RDO
witnessed by BIR personnel and officials