Services and Functions

Overview of Registration with the Bureau of Internal Revenue

Every person subject to any national internal revenue tax such as: income tax, estate and donor’s taxes, value-added tax, percentage tax, withholding tax, excise tax, and DST, and any person who, although exempt from the imposition of the taxes imposed under the Code, as amended, is nevertheless required to withhold taxes on account of income payments made to taxable individuals or entities must register with the Bureau of Internal Revenueand complete the Primary and Secondary Phase of Registration. Thus it is important to note the following;

A.“Commencement of Business” – in the case of pursuit of business or practice of profession, it shall be reckoned from the day when the first sale transaction occurred or within thirty (30) calendar days from the issuance of Mayor’s Permit/Professional Tax Receipt (PTR) by LGU, or Certificate of Registration issued by the Securities and Exchange Commission (SEC), whichever comes earlier.

B.“Primary Registration” – the process by which a person, whether an individual, including estates and trusts, or a corporation and other juridical entities, upon application and full compliance with the registration requirements prescribed in these Regulations, is registered with and consequently included in the registration database of the Bureau of Internal Revenue (BIR).

Primary Registration may involve two scenarios depending on the purpose of the taxpayer applying for registration as follows:

i. TIN ISSUANCE AND REGISTRATION – refers to issuance of TIN to all persons who will engage in business, practice of profession or employment and who may or may not be subject to any national internal revenue tax but may be required to file the corresponding tax return, statement or other documents as required by the Code such as: income tax, estate and donor’s tax, value added tax, percentage tax, withholding tax, excise tax and documentary stamp tax (DST), including registration of its branch/es (for purposes of securing a branch code);

ii. PURELY TIN ISSUANCE – refers to issuance of TIN to applicants under Executive Order (EO) 98, series of 1998 e.g. in the case of individuals required to incorporate the TIN in all forms, permits, licenses, clearances, official papers and documents which they secure from other government agencies e.g. Local Government Unit (LGU), Department of Trade and Industry (DTI), Land Transportation Office (LTO), Department of Foreign Affairs (DFA), etc. It also includes issuance of TIN to Overseas Filipino Workers (OFWs)/Overseas Contract Workers (OCWs) as defined under these Regulations as well as to Non-Resident Foreign Corporations (NRFC)/Non-Resident Alien not engaged in Trade or Business (NRANETB) subject to final withholding tax on income derived from sources within the Philippines.

C.“Secondary Registration” – shall pertain to subsequent registration activities after the issuance of BIR Certificate of Registration (COR) relative to the printing and issuance of official receipts/sales invoices; keeping/registering of books of accounts and other accounting records; applying for certain accreditation requirements and securing other applicable registration-related permits.

Self Employed/Professionals/Mixed Income Individuals/Estates/Trusts

– Form 1901
– Mayors Business Permit/PTR issued by the LGU
– Lease Contract, if applicable;
– DTI Certificate of Registration of Business Name, if a business trade name shall be used
– Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered-entity, if applicable;
– Proof of Registration/Permit to Operate with Board of Investment (BOI)/ Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) & Subic Bay Metropolitan Authority (SBMA), if applicable;
– Franchise Agreement, If applicable;
– Sworn Statement of Capital, if applicable;
– Working Permit for non-resident;
– Waiver of husband to claim additional exemption, if applicable;
– Marriage Contract, if applicable; and
– Birth Certificates of declared dependents, if applicable

Estates

– In addition to the requirements stated above, photocopy of the Death Certificate of the deceased

Trusts

– In addition to the requirements stated above, photocopy of the trust agreement

Individuals earning purely compensation income (local employment)

– Form 1902
– Birth Certificate of declared dependents, if any;
– Waiver of husband on his right to claim additional exemptions, if wife will claim; and
– Marriage Contract, if applicable.

Corporations and Partnerships

– Form 1903
– Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, as the case maybe;
– DTI Registration of business trade name, if applicable;
– Lease contract, if applicable;
– Certificate of Authority, if BMBE-registered entity;
– License to Do Business in the Philippines, in case of resident foreign corporation;
– Proof of Registration/Permit to Operate with BOI, SBMA, BCDA, PEZA, if applicable.

GAIs and LGUs

– Form 1903
– Copy of the Unit or Agency’s Charter.

Cooperatives

– Form 1903
– Copy of CDA Certificate of Registration
– Lease contract, if applicable

ADDITIONAL REQUIREMENTS UPON REGISTRATION

– Books of Accounts for VAT and Non-VAT taxpayer
– Application for Authority to Print Receipts (Principal & Supplementary)

Mission and Vision

Mission

We collect taxes through just enforcement of tax laws for nation-building and the upliftment of the lives of Filipinos.

Vision

The Bureau of Internal Revenue is an institution of service excellence and integrity.

Organization

Government Agency:  BUREAU OF INTERNAL REVENUE
Officer in charge:

HUSSIEN KHAN V. DERICO
Revenue Collection Officer-IMUS

EDITHA A. CALIPUSAN
Revenue District Officer-Trece Martires City

KIM JACINTO-HENARES
Commissioner of Internal Revenue

Field Office:
G/F Imus City Hall New Building City of Imus
046-4719073

District Office:
BIR Bldg., Brgy Luciano, Trece Martires City, South Cavite
046-4169810

National Office:
National Office Building Agham Road, Diliman Quezon City
02-921-0430

Website: www.bir.gov.ph

Ground floor,
New Imus City Building

(046) 471-9073