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Bureau of Internal Revenue

Government Agency Bureau of Internal Revenue
Contact Person Mr. Rafaelito S. Ante,

Revenue District Officer – Naga

Rene G. BaƱez, Commisioner

Contact Address

Naga Office

BIR Bldg., Princeton St. cor. J.
Miranda Ave., Naga City
Contact Address

Head Office

National Internal Revenue Bldg.,
Agham Road, Diliman Q.C.
Telephone Number (63)(54) 8117958 (632) 929-7602
Fax Number (632) 922-4894
E-mail Address nrgbanez@bir.gov.ph
Web Page Address www.bir.gov.ph

Purpose | Note:
To be accomplished before the start of commercial operations.

[Standard Requirements]

Corporations, Partnerships and
Cooperatives

Application for Registration (Form 1903) Capture Form for Taxpayer
Identification Number (TIN) Card (Form 1925) with company logo SEC or
CDA Certificate of Registration Articles of Incorporation and By-laws
Sketch of Business Location

Single Proprietorships

  • Application for Registration (Form 1901)
  • Capture Form for Taxpayer Identification Number (TIN) Card (Form
    1925) with 2″ x 2″ colored picture on white background
  • DTI Business Name Registration
  • Mayor’s Permit
  • Sketch of Business Location
  • Marriage contract and Birth Certificates of taxpayer’s dependents,
    for owners who are married
  • PTR and Company Certificate, for insurance agents and underwriters
  • PTR and PRC card, for professionals such as accountants and
    engineers
  • PTR and Certificate of Title from the Supreme Court, for lawyers
  • Official Receipt and Certificate of Registration with the Land
    Transportation Office, for common carriers for hire
  • Additional
    Requirements:

    Upon registration, the following book of accounts, and invoices and
    receipts
    should also be registered with the BIR: [1] Book of Accounts

    a. VAT (Value-Added Tax) – Registered Firms or those with annual gross
    sales of P 550,000.00 and above.

    - Journal

    - Ledger

    - Cash Receipts Book

    - Cash Disbursements Book

    - Subsidiary Sales Journal

    - Subsidiary Purchases Journal

    b. Non-VAT Registered Firms or those with annual gross sales of P
    100,000.00 to P 550,000.00

    - Journal

    - Ledger

    - Cash Receipts Book

    - Cash Disbursements Book

    - Patient’s Logbook, for professionals such as doctors – Printer’s
    Logbook, for printing presses

    - Cash Register Book, for those using cash register machines

    - Record Book for Loose Leaf (receipts and invoices, book of account)

    c. Firms with annual gross sales of less than P 100,000.00 Simplified
    Set of Bookkeeping Records

    [2] Invoices and Receipts

    - Official Receipts, for firms engaged in services

    - Sales Invoice, for firms engaged in trading – Delivery Receipt

    - Charge Invoice