Step 4: Registration with compliance to the Bureau of Internal Revenue (BIR)

Regarding the Certificate of Registration, a copy of the Certificate of Mayor’s

Permit (Business Permit) and SEC Registration must be presented to the BIR. After you

have completed all the requirements and submit them to the BIR you shall have the

right to record accounts, print official receipts and have separate Tax Identification

Number (TIN). The following are the procedures upon filing the application of business

in BIR:

A. Prepare the required documents, fill out the following BIR Forms needed and

provide 3 copies.

Required Documents

Articles of Partnership

Contract of Lease

Mayor’s permit (Business Permit) along with Barangay

Clearance

BIR Forms

BIR FORM 1903 - (Application for Registration for Corporations,

Partnerships (Taxable/Non-Taxable), Including GAIs, LGUs,

Cooperatives and Associations)

BIR FORM 0605 - (Payment Form)

BIR FORM 2000 (Documentary Stamp Tax on Lease)

B. Go to the Office of the Revenue District (RDO 39) located at 5F Coher Center,

Ave, 1424 Quezon Ave, Diliman, Quezon City. Where you shall pay the

registration fee of P500.00 unless said otherwise, the monthly rent depends on

the Documentary Stamp Tax on Loan. Then, submit the BIR Forms and required

documents.

C. After the assessment has been accomplished go to any accredited bank for

payment. You may ask assistance within the RDO with regards to the payment.

After the payment has been made, you should approach the officer to schedule a

date for release.

D. Purchase of Books of Accounts. The proponents choose the VAT therefore the

following are needed:

 General Journal

 Ledger

 Cash Receipt Journal

 Cash Disbursements Journal

- After that register and accomplish Form 1905 (Application for

Registration Information Update/Correction/Cancellation) - this form is

to be accomplished by all taxpayers who intend to update/change any

data or information, transfer of business within the same RDO.

E. Application for Authority to Print Receipts and Invoice (ATP) for the purpose of

printing receipts or invoices. Accomplished first the BIR Form 1906, photocopy of

COR and paid registration BIR 0605. The following are also required:

 Job Order
  Final and clear sample

 Photo copy of COR/paid ARF of TP & Printer

 Last booklet of previous ATP

 Permit to Use Loose-Leaf, if applicable

 Printer’s Certificate Delivery (PCD)

Step 5: Registration of Social Security System (SSS), Home Development Mutual

Fund (PAG- IBIG Fund), and PhilHealth

Social Security System (SSS)

The Philippine Social Security System (SSS) is a social insurance corporation

run by the state. It is a program grant to the employees in the private, technical and

informal sectors in the Philippines. The employer or any person who uses another

person's services in industry or trade, it is important to register the industry or any

undertaking with the SSS, social, civic, technical, charitable and other non-profit entities

that hire workers' programs are employers.

SSS forms R-1 (Employer SSS Registration) and (R-1A (Employment Report)

should be completed by each of the partners of a partnership firm and submitted along

with a photocopy of the Articles of Partnership. For authentication purposes, the original

copy of the Articles of Partnership must be addressed to the SSS.

Philippine Health Insurance Corporation (PHILHEALTH)

 The Philippine Health Insurance Corporation (PhilHealth) was established to

provide health insurance coverage and ensure affordable, acceptable, available and

accessible health care services for all citizens of the Philippines. It shall serve as the

means for the healthy to help pay for the care of the sick and for those who can afford

medical care to subsidize those who cannot.

Required Forms:

a) ER1 Form

b) PhilHealth Membership Registration Form (PMRF)

To register employees, one must submit the requirements to any PhilHealth

Office and after processing, the employer will be issued PhilHealth Employer Number

(PEN) and the Certificate of Registration and PhilHealth Identification Number (PIN) and

Membership Data Record (MDR) of registered employees, Employers (except for

household employers) are required to display the Certificate of Registration

inconspicuous area of their offices.

The Home Development Mutual Fund (PAG-IBIG Fund)

The Home Development Mutual Fund (HDMF), more popularly known as the

PAG- IBIG Fund, is a Philippine government-owned and controlled corporation under

the Housing and Urban Development Coordinating Council responsible for the

administration of the national savings program and affordable shelter financing for

Filipinos by local and foreign-based employers as well as voluntary and self-employed

members. RA 7742 requires all SSS members earning at least ₱4,000 a month to

register with this agency.

Required Forms:

1. Membership Registration/Remittance Form (M1-1)

2. Two (2) copies of the Membership Registration/Remittance Form (M1-1)

3. Two (2) photocopies of the following documents: - SEC registration or the

company’s DTI and SSS registration – R3 and R1A form (SSS registration

and remittance forms)

4. Secure referral slips from Marketing Staff after presenting documents

Members make their contributions to the PAG-IBIG Fund through salary

deduction. The employer has the responsibility to deduct the contribution from the

employee’s salary. Together with the employer’s share of the contribution, the employee

contribution is remitted to the PAG-IBIG Fund on a monthly basis.