Tax Alerts

Revised BIR business registration requirements

(Revenue Memorandum Circular No. 57-2020, June 25, 2020) 

This Tax Alert is issued to inform all concerned on the revised checklist of documentary requirements for business registration and other types of applications with the Bureau of Internal Revenue. 

The Mayor’s Permit is no longer one of the required documents in registering new business with the BIR. 

The documentary requirements for the following BIR applications have also been updated: 

  1. Application for Registration (Individuals and Non-Individuals) 
  2. Application for Authority to Print (ATP) 
  3. Application for Registration of Books of Accounts 
  4. Application for Permit to Use Manual/Loose Leaf 
  5. Application for TIN Card Issuance 
  6. Application for Registration Information Updates 
  7. Application for Transfer of Registration 
  8. Application for Cancellation of TIN or Closure of Business 

Please refer to the Annexes of the circular for the complete list of the updated documentary requirements.  

The BIR also reiterated that it shall not process applications or request with incomplete requirements.