Now that most entrepreneurs are moving to digital platforms during this crisis, the Bureau of Internal Revenue (BIR) urged online sellers to register their businesses not later than July 31. This mandate, however, exempts businesses operating on an intermittent or irregular basis, earning less than P250,000 annually. 

Department of Trade and Industry Secretary Ramon Lopez believes that registering businesses is key to consumer protection as this shall provide greater traceability and consumer confidence in online transactions. Lopez says that as businesses grow sooner or later, they will have to borrow from formal lending institutions which will require the statements and documents of registered businesses.

Follow these steps to register your online business with BIR:  

Register for a Taxpayer Identification Number (TIN)

Register as a self-employed individual. This also covers the registrations of Books of Accounts and application for Authority to Print Receipts then proceed to a BIR Revenue District Office (RDO) in your place of residence.

Fill out registration form

Once in the RDO, complete BIR Form 1901 or the Application for Registration for Self-Employed (Single Proprietor/Professional), Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estate and Trust; and BIR Form 1906 or the Application for Authority to Print Receipts and Invoices.

Present any government-issued ID

The ID must be readable and not tampered. It must indicate the name, address and birthdate of the applicant such as shown in a birth certificate, passport or driver’s license.

Submit other documents

-Photocopy of Mayor’s Business Permit or Duly received Application for Mayor’s Business Permit (if the the former is still in process with the LGU); and/or Professional Tax Receipt/Occupational Tax Receipt issued by the LGU or DTI Certificate
-New sets of permanently bound books of accounts
-Proof of payment of Annual Registration Fee (ARF) (if with existing TIN or applicable after TIN issuance)
-Additional documents may also be presented such as Franchise Documents and Certificate of Authority (for Barangay Micro Business Enterprises)

These documents will be submitted to the Client Support Officer (CSO) in the RDO (also the same officer who will encode and generate TIN) who will then interview the client to determine the applicable tax type.

Secure payments to the New Business Registrant Officer (NBRO) posted in the New Business Registrant Counter (NBRC)

Pay the ARF in the amount of 500 pesos and the Documentary Stamp Tax for affixture to the Certificate of Registration (COR) worth 30 pesos. Receive the proof of payments.

Acquire BIR Printed Receipts (BPR)/BIR Printed Invoices (BPI) or the Authority to Print (ATP)

The CSO will generate COR and ATP which will be forwarded to the Client Services Support Chief for review and subsequent initial.

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