Professional Documents
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Business Registration
Business Registration
Business Registration
Corporation SEC
Partnership SEC
Cooperatives CDA
How to register with SEC
A. Stock Corporation
Basic Requirements
Name Verification Slip (secure online
or from SEC Name Verification Unit )
Articles of Incorporation and By-laws
Treasurers Affidavit
Affidavit of incorporator or director
undertaking to change corporate name
(not required if Articles of Incorporation
has provision on this commitment )
How to register with SEC
Additional Requirements
Indorsement/clearance from other
Secretary
List of contributors and amount contributed
Note: Items 3, 4, and 5 need not be submitted if already stated in the Articles of
Incorporation
How to register with SEC
Additional Requirements
For Foundations: Notarized Certificate of Bank
Deposit of the contribution of not less than
P1,000,000.00; and Statement of willingness to
allow the Commission to conduct an audit
For religious corporations: Refer to Sections
109-116 of the Corporation Code of the
Philippines, and add an affidavit of affirmation
or verification by the chief priest, rabbi, minister
or presiding elder
For federations: Certified list of member-
associations by corporate secretary or
president
How to register with SEC
Additional Requirements
For condominium corporations/associations:
Master Deed with primary entry of the
Register of Deeds and certification that there
is no other existing similar condominium
association within the condominium project
For neighborhood associations: Certification
from the Housing and Land Use Regulatory
Board (HLURB) that there is no other
existing homeowners or similar association
in the community where the association is to
be established
How to register with SEC
Articles of Partnership
corporation
Affidavit of the transferor that the heavy
equipment/machinery is existing and in good
condition
Additional requirements based on kind of
payment of subscription:
Shares of Stock
Detailed schedule of the shares of stock
to the corporation
Additional requirements based on kind of
payment of subscription:
Net Assets (by way of conversion of single
proprietorship/partnership into corporation or
by way of spin-off)
Articles of Dissolution of Partnership
Audited financial statements of the single
proprietorship/partnership/division of a corporation (for
spin off) as of the last fiscal year
Long-form audit report of item 2
Deed of assignment of the assets and liabilities to the
corporation
Separate deed of the assignment for land with primary
entry by the Register of Deeds
List of creditors, with the amount due to each creditor
and the consent of each creditor, certified by the
company accountant
Additional requirements based on kind of
payment of subscription:
Net Assets (by way of conversion of single
proprietorship/partnership into corporation or by way
of spin-off)
Photocopy of the Certificate of Registration of the motor vehicle
(present original for verification)
Detailed schedule of the properties with certificate of
registration/titles and their respective book values
Photocopy of the TCT/CCT and tax declaration sheet, certified
by the Register of Deeds and the Assessors Office, respectively
For single proprietorships: Department of Trade and Industry
(DTI) Certificate of Registration
Notes :
Items 5 to 10 shall be complied with only if applicable
The corporation should use the name of the partnership dropping only the
word company and adding either the word corporation or incorporated,
or its abbreviation
The filing of the Articles of Dissolution and Articles of Incorporation or Increase
of Authorized Capital Stock should be simultaneous
Amended Articles of Incorporation (for
stock and non-stock corporations)
Amended Articles of Incorporation
Directors/Trustees Certificate a notarized
corporate name
Name Verification Slip
Photocopies of OR/AR
Note: In cases where there are creditors and the consent of the
creditors was not secured, the application should be in the form of
a petition to be filed with Office of General Counsel of the SEC.
AUTHORITY OF LGUs TO COLLECT TAXES
Emanates from
Republic Act 7160
also known as the
Local Government Code of 1991
Book II.
LOCAL TAXATION AND FISCAL MATTERS
Title One
LOCAL GOVERNMENT TAXATION
Chapter I. General Provisions
Externally Sourced
Internally Sourced
Externally Sourced Income
consists of share in BIR gross
collection or IRA,
Provinces
Municipalities
Cities
Barangays
For Municipalities
Tax on Business
Manufacturers
Wholesalers
Exporters
Manufacturer, Wholesaler, or
Retailers of Essential Commodities
Retailers
Contractors
Regulatory Fees
Mayors Permit
Garbage Collection Fee
Zoning/Locational Clearance
Calibrated/GraduatedScale of
Gross Sales or Receipts
Percentage Base
GRADUATED SCALE
Manufacturer
With Gross Sales or Receipt for the Amount of Tax
Previous Year in the amount of per annum
For Renewal
Based on Gross Sales or Receipts
of the preceding calendar year
RETIREMENT OF BUSINESS
A business subject to tax shall, upon
termination, submit a sworn
statement of its gross sales or
receipts for the current year.
No
No
BIR Registration
DTI Registration
APPLICATION.
The Applicant shall secure and
prepare the Basic Requirements
in the Checklist
Building Permit
Occupancy Permit
Locational/Zoning Clearance
Environmental Compliance
Certificate (ECC)
SSS/PhilHealth Certificate of
Contribution
Real Property Tax Clearance from
Municipal Treasury Office
Other documents as maybe required
depending on the nature of business
STEP 3. ASSESSMENT
ASSESSMENT.
Submit Application Form
together with the Requirements to
the Treasurers Office for
Assessment.
Sample of Assessment
Mayors Permit Fee: 2,000.00
Nature: Retailer of Essential Comm.
Classification: Small
Business Tax: 1,815.00
Gross Sales or Receipt for the
Previous Year PhP230,000.00
Regulatory Charges:
Police Clearance 100.00
Sanitary Inspection 100.00
Business Plate 150.00
Service Charges:
Health Examination 100.00
Garbage Collection Fee 400.00
Occupation/Calling Fee 100.00
4,765.00
Fire Inspection (10%) 476.50
TOTAL AMOUNT DUE: 5,241.50
STEP 4. PAYMENT
PAYMENT
NO PAYMENT shall be
made or collected
OUTSIDE of the
TREASURERS OFFICE
and without corresponding
OFFICIAL RECEIPT.
STEP 5. INSPECTION
INSPECTION.
Present Official Receipt and
Application Form to the
1.) Municipal Health Office for
the Issuance of Application for
Sanitary Permit
2.) Bureau of Fire Protection
Office for the Issuance of
Application for Fire Safety
Inspection
Mayors Office
Issuance/Release of Application for Permit to Operate
Treasurers Office
Issuance of CTC & Real Property Tax Clearance
Assessment, Payment and Recording
MPDO
Zoning/Locational Clearance
Engineering Office
Issuance/Release of Application for Building/Occupancy Permit