BIR Registration Rules and Procedures

Core definitions for registration terms

“Primary registration” is the process by which a person—whether an individual (including estates and trusts) or a corporation and other juridical entities—who applies and fully complies with the registration requirements, is registered with and included in the BIR registration database.
Primary registration may involve one or two stages depending on the taxpayer’s registration purpose:
- The initial stage issues a Taxpayer Identification Number (TIN).
- The second stage registers the taxpayer’s employment, business, profession, and/or undertaking.
“Updates” means changing registration information provided during primary registration, either upon the taxpayer’s or the BIR’s initiative.
“Cancellation” means tagging a taxpayer’s primary registration information as “cancelled”, while keeping the information in the BIR database.
“TIN” is the reference index number assigned by the BIR to each registered person; it is required to be indicated in all business/personal transactions involving government offices or otherwise.
TIN structure: the TIN is a 9 to 13 digit numeric code, where the first 9 digits are the TIN proper and the last 4 digits are the branch code (for business entities).
“Commencement of business” (for business or profession) is reckoned from the day of the first sale transaction or within 30 days from the day the Mayor’s Permit/PTR is issued, whichever comes earlier.
“Head office (HO)” is the declared specific principal place/head office in corporate/partnership/DTI registration documents, or the place where complete books of accounts are kept; it is a fixed place whether rented or owned; for nomadic/roving operators (e.g., peddlers, mobile stores), residence is the head office.
“Branch” is a separate/distinct establishment or business place where sales transactions are conducted independently from the HO, and must be registered with the RDO having jurisdiction and is subject to the Registration Fee (RF).
- Branch includes specifically enumerated items such as sales outlets covered by one business/trade name, lines of business under separate business names even in one location, facilities with administrative office, each franchise/CPC transportation unit, lease properties with administrative office, each toll gate entry/exit, unmanned sales outlets (e.g., AVMs/ATMs), mobile kiosks that do not maintain fixed business locations, and other separate distinct establishments conducting independent sales transactions.
- Different lines of business in a single place are not considered a branch if they are under one single business name; trade exhibit stalls/booths for limited periods of less than one month are not branches but require an RDO permit.
- A HO must be registered first before a branch/facility can be registered.
- Branches/facilities abroad of a domestic corporation or resident citizen are registered with the RDO having jurisdiction over the HO.
“Separate or distinct establishment” refers to business transactions occurring at a place other than where the head office is located; it also includes different lines operated at the same address under individually covered DTI business trade names.
- Such multiple establishments are treated as branches for RF purposes, and RF of P500 is imposed per separate/different establishment.
“Facility” includes (among others) places of production, warehouse, storage place, garage, bus terminal, or leased real property that must be registered as a facility in the RDO with jurisdiction; facility registration is not subject to Registration Fee.
“Administrative office” is where records of sales/cash collections are kept; when located in the facility, it makes the facility a branch for annual registration fee purposes.
“Mixed income earner” is a compensation-earner engaged in business or practice of profession.
“Marginal income earner” is an individual whose business gross sales/receipts do not exceed P100,000 in any 12-month period.

Initial stage: applying for and issuing TIN

TIN is non-transferable once assigned to a taxpayer (Section 3(A)(1)).
For natural persons, the TIN remains permanently even after cessation/cancellation of business registration; for juridical persons, the TIN is cancelled upon dissolution, merger or consolidation that terminates corporate existence through eventual cancellation of BIR registration (Section 3(A)(2)).
Only one TIN is assigned to a taxpayer, and applying for another TIN is prohibited; multiple TIN acquisition is subject to the penalty under Section 20 of these Regulations (Section 3(A)(3)).
An estate of a deceased person under judicial settlement and/or a trust under an irrevocable trust agreement must secure a separate TIN from the deceased person/trustee (Section 3(A)(4)).
Multiple-TIN holding is prohibited; the only exception is for banks with both Regular Banking Unit (RBU) and Foreign Currency Deposit Unit (FCDU) that are assigned different TINs (Section 3(A)(5)).
No two or several taxpayers may share an identical TIN (Section 3(A)(6)).
When a TIN is assigned, the BIR shall issue a TIN card at the same time the TIN is supplied, except where the TIN is secured in a venue other than the RDO (Section 3(A)(7)).
First issuance of the TIN card is free of charge, subject to Section 3(D) of these Regulations (Section 3(A)(8)).
Minors earning and under the circumstances prescribed under Executive Order No. 98 are supplied with TIN (Section 3(A)(9)).
Upon submission of Notice of Death and the Death Certificate, the BIR immediately tags the decedent’s TIN as “cancelled” and processes TIN issuance for the estate (Section 3(A)(10)).
- The estate TIN must be used in filing the estate tax return and other required returns under judicial settlement.
- If the decedent was engaged in business, the decedent’s TIN is cancelled only upon submission of notice of death and a short-term income tax return covering January 1 to the date of death, filed within 60 days from death, unless an extension is requested not exceeding six months or April 15 of the following year, whichever is earlier.
For business combinations: TIN of dissolved juridical persons is tagged as “cancelled”; surviving party retains its TIN; a newly established corporation gets a new TIN (Section 3(A)(11)).

Who must secure TIN and required TIN uses

Every person subject to national internal revenue tax (including income tax, estate/donors taxes, VAT, percentage tax, excise tax, documentary stamp tax) and their branches must secure a TIN (including for branch code purposes) (Section 3(B)(1)).
Any person required to withhold taxes on payments to taxable individuals/entities must secure a TIN even if exempt from the underlying tax (Section 3(B)(2)).
Persons required under Section 236(J) of the Code must indicate their TIN in returns/statements/documents, including (by enumeration) sugar documents, domestic bills of lading, Registry of Deeds/Assessor registration documents, transportation equipment registration certificates, SEC documents, building construction permits, bank account and loan applications, Mayor’s Permit applications, DTI business license applications, official receipts/invoices/vouchers, franchise applications with LTFRB/MARINA and other regulators, DepEd/CHED accreditation applications, tax exemption and donee registration applications, tax clearance applications, DFA passport applications, Community Tax Certificate applications, bid forms, and similar future-required documents (Section 3(B)(3)(a)-(j)).
Persons dealing with government agencies and instrumentalities—including GOCCs and LGUs—must incorporate TIN in all forms, permits, licenses, clearances, official papers, and documents they secure from such agencies (Section 3(B)(4)).
Diplomatic missions and international organizations identified by the DFA, with their accredited foreign personnel exempted under Executive Order No. 31, must have DFA endorsement accompany their request for government documentation, including the identity card issued by the DFA Office of Protocol (Section 3(B)(4)).

Filing requirements for TIN: forms, documents, venue

TIN application must be done by filling out the “Application for TIN” form prescribed by the BIR, in two (2) copies labelled “taxpayer’s copy” and “BIR’s copy”, and signed by the applicant for individuals or by duly authorized representative for non-individual applicants (Section 3(C)(1)).
Mandatory basic information for individuals includes: name, residence address, date of birth, and purpose of applying TIN (Section 3(C)(1)(a)).
Mandatory basic information for juridical persons includes: name, registered address, date of registration with appropriate regulatory agencies, and purpose of applying TIN (Section 3(C)(1)(b)).
Documentary requirements must accompany the application:
- For individuals: birth certificate or identification showing complete name, address, proof of birth and signature (e.g., driver’s license, PRC ID, passport); married woman applicants must submit marriage contract (Section 3(C)(2)(a)).
- For non-individuals: proof of authority to authorized representative plus enumerated SEC/CDA/HLURB/charter documents depending on entity type; estates require death certificate; irrevocable trusts require trust agreement (Section 3(C)(2)(b)).
- Additional requirements attach to specified transactions (sale/assignment/mortgage/disposal of shares/real properties; donation; succession transfers; claim of winnings; vehicle registration for brand new or secondhand) (Section 3(C)(2)(c.1)-(c.5)).
TIN may be obtained through e-TIN/e-Reg facility on the BIR website, or through the SEC or other facilities/agencies where available (Section 3(C)(3)).
- Applicants whose TINs were secured through e-TIN/e-Reg and must undergo the second stage no longer need to fill out TIN application forms; they submit the “System Confirmation Page” proof plus required documents for the second stage.
- For applicants not required to proceed to the second stage, the System Confirmation Page must be submitted at the time they want issuance of the TIN card; the RDO issues the TIN card only after checking document correctness (Section 3(C)(3)).
- For taxable/non-taxable corporations/partnerships (including GOCCs) already assigned TIN upon SEC registration, TIN application form submission is dispensed with; the articles plus SEC registration showing the TIN and proof of authority must be submitted during second stage registration (Section 3(C)(3)).
Venue for submission depends on taxpayer type (Section 3(C)(4)):
- Self-employed individuals, professionals, estates and trusts and their branches/facilities: RDO with jurisdiction over the head office/branch location; for nomadic/roving sellers, RDO with jurisdiction over residence; for branches without fixed business location, RDO with jurisdiction over residence/HO.
- Corporations/partnerships/cooperatives/associations and their branches/facilities: RDO with jurisdiction over HO/branch/facility location; for branches without fixed business location or branches abroad, RDO with jurisdiction over principal place of business/HO.
- Employees: RDO with jurisdiction over employer office where employee reports (branch office if reporting there). For employees of large taxpayers/TAMP corporations, employers secure TIN through e-TIN/e-Reg; other employers may secure through e-TIN/e-Reg or their RDO. Concurrent multiple employment: employee secures TIN at RDO jurisdiction over the principal/main employer.
- Government agencies/instrumentalities, GOCCs, LGUs: RDO with jurisdiction over place where principal office is located.
- Estate: RDO with jurisdiction over residence of decedent; for non-resident decedent, estate registered with executor/administrator RDO; if executor/administrator is not registered, estate is registered with the TIN supplied by RDO where the executor/administrator has legal residence.
- Donation: RDO with jurisdiction over residence of donor.
- Sale of real property and shares (per cross-reference to Revenue Regulations No. 4-2008 and rules on large taxpayers and listed shares): RDO depends on the seller classification or listed stock exchange location.
- Non-resident applicants: RDO 39, South, Quezon City.
- Applicants under Executive Order No. 98: RDO with jurisdiction over residence of applicant.
If a TIN is issued for one-time transactions or for document compliance without periodic tax filing/paying, registration stops at the initial TIN stage; for such one-time transactions, the application must specify tax types and required tax returns must be filed and taxes paid under existing rules (Section 3(C)(4) last paragraphs).

TIN card issuance and timing

After approval and assignment of TIN, the BIR issues the corresponding TIN card.
The TIN card must be processed and released within the same day the complete documentary requirements are submitted to the concerned RDO (Section 3(D)).
The TIN card includes: TIN card serial number, applicant name, TIN numeric code, registered address, birth/incorporation date, date of issue, signature of the Commissioner, and signature of the individual/duly authorized representative for juridical persons; individuals have a space for picture (Section 3(D)).
No cost is charged for initial TIN card issuance; for subsequent issuance due to loss or damage upon taxpayer request, the BIR collects a PHP 100.00 fee for reprinting (Section 3(D)).
The reissued card reflects the same TIN code and other prior card information (Section 3(D)).

Second stage: who registers again and deadlines

The following must proceed to the second stage of primary registration to complete BIR registration under Section 236(A) of the Code (Section 4):
- Employees;
- Self-employed individuals, professionals, estates and trusts and their branches/facilities, if any;
- Corporations, partnerships, cooperatives, associations (taxable or non-taxable) and their branches/facilities, if any;
- Government agencies/instrumentalities, GOCCs, LGUs and their branches/facilities, if any.
The second stage registers employment, business, and other undertaking information through prescribed forms and submission of required documents (Section 4).
Except for employees and facilities, second-stage registrants must (1) pay registration fee if applicable, (2) secure COR, (3) obtain “Ask for Receipt” notice if applicable, and (4) attend taxpayer’s initial briefing for new registrants (Section 4).
Deadlines to proceed to second stage are set by taxpayer category (Section 5):
- Employees: within 10 days from date of employment.
- Self-employed/profession/estate/trusts and branches: on or before commencement of business; violation occurs if proceeded to after lapse of 30 working days from issuance of Mayor’s Permit/PTR or if sales transactions occur before registration.
- Corporations: before payment of any tax due; if documentary stamp tax (DST) is required for issuance/subscription of shares, proceed within 5 days after close of the month for taxable transactions requiring DST, and in any case on or before DST due date (late registration triggers penalty).
- Partnerships/associations/cooperatives/GAIs: before or upon filing of any applicable tax return, statement or declaration required by the Code.
The Commissioner of Internal Revenue may deny or revoke any application for registration for administrative and meritorious reasons (Section 5, last paragraph).

Where registration forms are filed

The prescribed registration application must be filed with the same RDO used for TIN filing venue under Section 3(C)(4) (Section 6).
For individuals previously issued TIN under EO 98 or due to employment who will engage in profession/sole proprietorship, update forms are submitted to the RDO with jurisdiction over the place of business/principal office.
If the new RDO differs from the one that originally issued the TIN, the old RDO transfers the account to the new RDO upon request of the latter or the taxpayer.
Facility registration forms must be filed with the RDO having jurisdiction over the facility’s physical location, using facility code (Section 6).

Registration forms and documentary attachments

Registration forms must contain taxpayer details including name, TIN, SEC/CDA/DTI/HLURB registration number, date of registration, registered address, taxpayer type, tax types, business style, place of residence (individual), line of business, and other BIR-required information, submitted in two (2) copies labelled “taxpayer’s copy” and “BIR’s copy” (Section 7).
Individuals who are self-employed/mixed income earners/professionals/estates/trusts must submit the prescribed BIR form plus specified attachments including (among others) Mayor’s permit/PTR, lease contract if applicable, DTI certificate for business trade name, authority for BMBE if applicable, BOI/BOI-ARMM/PEZA/BCDA/SBMA proof if applicable, franchise agreement if applicable, sworn statement of capital if applicable, working permit for non-residents, waiver of husband for additional exemption where applicable, marriage contract where applicable, and birth certificates of dependents where applicable (Section 7(a)).
Trust registration requires submission of trust agreement in addition to the attachments for self-employed/professionals/mixed income earners (Section 7(a.2)).
Estate under judicial settlement requires death certificate in addition to the estate attachments (Section 7(a.3)).
Individuals earning purely compensation income (local employment) must submit prescribed BIR form and attach birth certificates of declared dependents (if any), waiver of husband where husband claims exemptions issues arise, and marriage contract where applicable, with separate filing of “Notice of Cancellation of Waiver” when reacquiring additional exemption privilege (Section 7(b)).
Corporations/partnerships/GAs and LGUs must submit prescribed BIR form plus corporation/partnership SEC documents or DTI/lease/BMBE authority/licensing and BOI permits as applicable; foreign corporations must submit license to do business; GAIs/LGUs must submit unit/agency charter; cooperatives must submit CDA certificate of registration (Section 7(c.1)-(c.3)).
Branch/facility registration requires: COR of head office, Mayor’s permit, DTI certificate if applicable, and lease contract if applicable (Section 7(d)).

Certificate of Registration (COR) rules

COR is issued only to individuals engaged in business or practice of profession and to juridical persons (taxable or exempt) by the concerned RDO upon compliance with registration requirements (Section 8(A)).
Issuance of COR upon registration or update is not subject to certification fee unless the taxpayer requests a certified copy of COR, which is subject to certification fee under Section 15 (Section 8(A)).
Employees, one-time taxpayers, and persons who secured TIN under EO 98 with BIR do not receive a COR (Section 8(B)).
COR contains taxpayer information including: taxpayer name, registered/residence address, business trade name, taxpayer type, RDO code, TIN with branch extension, dates of registration/COR generation, tax types required and VAT rates (0% or 12%) where applicable, tax incentives and period, SEC/DTI/CDA/BOI/SBMA/BCDA accreditation details for incentives, line of business and PSIC/PCPC classification (or unclassified description), approving officer/RDO name, and signing/approval date (Section 8(C)).
If the system-generated COR lacks enumerated information during system enhancements, missing data must be manually typed or stamped and signed by the RDO or authorized representative (Section 8(C)).
COR issuance timing: each head office, branch, or facility receives a COR within 8 working hours from receipt of application and complete requirements (Section 8(D)).
COR posting: persons entitled to COR must post/exhibit COR and the validated Registration Fee Return in a conspicuous place in the principal place of business and at each branch/facility, visible to the public (Section 8(E)).

Denial of TIN and registration applications

The Commissioner may deny any application for TIN and/or registration, including updates, for reasons including:
- Deliberate misrepresentation or omission of material facts (Section 9(a));
- Non-submission of material supporting documents required by the BIR (Section 9(b));
- Application appearing erroneous or fraudulent on its face (Section 9(c));
- Applicant already has a previously issued TIN (Section 9(d)).
Upon denial, the BIR must advise the taxpayer applicant in writing of the denial and its grounds (Section 9).

Annual registration fee (RF): amount and exemptions

Annual registration fee is P500.00 for every separate or distinct establishment used for business, paid upon registration and every year thereafter on or before January 31 by every person subject to any internal revenue tax (Section 10).
Exemptions from annual registration fee apply to:
- Cooperatives duly registered with CDA;
- Individuals earning purely compensation income (locally or abroad);
- Overseas workers;
- GAIs in the discharge of governmental functions;
- Marginal income earners;
- LGUs in the discharge of governmental functions;
- Tax-exempt persons for tax-exempt activities under Section 30 of the Code, as amended;
- Non-stock/non-profit organizations not engaged in business;
- Persons subject to tax under one-time transactions;
- Facilities where no sales transactions occur (Section 10).
Annual RF applies where GAIs/LGUs or tax-exempt entities conduct profit-oriented activities similar to business activity; such activities are treated as business for RF purposes (Section 10).
RF also applies to facilities where part of activities involve sales transactions, regardless of frequency; a single sale consummated there is sufficient to warrant RF (Section 10).
Payment mode: annual RF is paid to an Authorized Agent Bank (AAB) or the Revenue Collection Officer or duly authorized Treasurer of the city/municipality where each place of business or branch is registered, subject to EFPS rules if applicable (Section 10).
RF must be paid in full amount; interim-year registration during the initial year is imposed with the same full RF amount (Section 10).
Where an individual who paid RF dies and the same business continues by persons interested in the estate, no additional payment is required for the residue of the paid tax term, provided inventories of goods or stocks at the time of death are submitted to the concerned RDO within 30 days; the same requirement applies in cases of transfer of ownership or change of name of the business establishment (Section 10).

Registration of tax types and VAT thresholds

Every person required to register under Section 4 must register each type of internal revenue tax for which it is obligated to file returns and pay taxes, and must update those records for changes under Section 13 (Section 11).
Registered tax types generally include: income tax, VAT and/or percentage tax, withholding tax on compensation, creditable withholding tax at source, final withholding tax, documentary stamp tax, excise tax, and annual registration fee (Section 11).
Only taxes expected to be periodically paid are registered to avoid invalid stop-filer cases (Section 11).
Income tax registration does not automatically carry VAT/percentage registration; VAT/percentage depends on the nature of the business and tax treatment (Section 11).
For taxpayers enjoying income tax holidays or exemptions for limited periods under special laws, exempt tax types are not registered for the exemption duration; upon expiration, the RDO must automatically update registered tax types and must inform the taxpayer in writing (Section 11).
VAT registration rules:
- VAT applies for persons selling goods/properties or engaging in sale of services subject to VAT under Sections 106 and 108 of the Code, requiring VAT tax type registration with the RDO over the head office (Section 11(A)).
- Mandatory VAT registration applies if:
  - past 12 months gross sales/receipts (excluding those exempt under Section 109(1)(A) to (U)) exceeded PHP 1,500,000.00, or
  - there are reasonable grounds to believe next 12 months will exceed PHP 1,500,000.00 (Section 11(B.1)-(B.2)).
- Franchise grantees of radio and television broadcasting with gross annual receipts for the preceding calendar year exceeding PHP 10,000,000.00 must register as VAT taxpayers within 30 days from end of the taxable year (Section 11(B)).
- If a person becomes liable to VAT under mandatory rules and fails to register, the person is liable to pay output tax under Sections 106 and/or 108 as if VAT-registered but without input tax credit benefits for the period of non-registration (Section 11(B)).
Non-VAT registration: VAT tax type registration is not required for:
- persons subject to other percentage taxes under Title V of the Code,
- transactions VAT-exempt under Section 109, and
- marginal income earners (Section 11(C)).
Optional VAT registration for certain VAT-exempt persons:
- VAT-exempt persons under Section 109(1)(V) (sale/lease/performance of services other than transactions in Section 109(1)(A) to (U)) may elect VAT registration if gross annual sales/receipts do not exceed PHP 1,500,000.00, by registering with the RDO with jurisdiction over the head office (Section 11(D.1)).
- Persons already VAT-registered but entering into VAT-exempt mixed transactions may opt to apply VAT to transactions that would otherwise be exempt under Section 109(1) (Section 11(D.2)).
- Radio/TV franchise grantees may opt for VAT registration if their annual gross receipts of the preceding year do not exceed **PHP 10,000