BIR Certificate of Registration (BIR Form 2303) is one of the requirements in CPC application with LTFRB. So how to get it? Read below as I will outline the step by step procedure in getting the BIR Certificate of Registration. By the way, this is focused on Single Proprietorship (Uber Partner is an individual). Partnership or Corporations will differ.
Requirements
This is just to give you an idea of the requirements. Read through the step-by-step procedure below to know where and when these requirements are needed.
1.
DTI Certificate of Business Name Registration
2. Barangay Business Clearance/Permit
3. Mayor's Permit
4. Filled up BIR Form 1901 (2 copies)
5. New Business Registration Seminar Certificate of Attendance
6. Sketch of Location of Business
7. Books of Accounts (General Journal & General Ledger)
Here are the steps that you need to do:
Step 1: Know your Revenue District Office (RDO).
Requirements:
1. Tax Identification Number (TIN) of the Vehicle Owner
Your business must be registered in the correct RDO. For example, if
your business is in Lapu Lapu City, you should register in RDO 80. But
wait, before you can register your business in RDO 80, your TIN should
be registered in RDO 80 first. If you don't know where your TIN is
registered, just go to the RDO covering the location of your business
and they will tell you if it's registered there or not. If it's in other
RDO, you have to go to the owning RDO to request for transfer using BIR
Form 1905.
There are 4 Revenue District Offices in the province of Cebu. Here they are:
- Revenue District Office No. 80 - Mandaue City
- Office Address: 3/F KRC Building, Highway, Mandaue City
Area of Jurisdiction:
Comprised of 3 cities: Mandaue City, LapuLapu City and Danao City with 24 municipalities, namely: Asturias, Balamban, Bantayan, Bogo, Borbon, Carmen, Catmon, Compostela, Consolacion, Cordova, Daanbantayan, Liloan, Madridejos, Medellin, Pilar, Poro, San Francisco, San Remegio, Sta. Fe, Sogod, Tabogon, Tabuelan, Tuburan and Tudela. The district shall be bounded as follows: on the South, by Subangdaku, Mandaue City. Crossing to the island of Mactan comprising of Lapulapu City and Municipality of Cordova from Mandaue City going north unitl Daanbantayan, Cebu. From Sogod, southwestward to Balamban, from San Remigio crossing to the island of Bantayan comprising of 3 municipalities, namely: Sta. Fe, Bantayan and Madridejos, from Danao City crossing to the island of Camotes comprising of 4 municipalities, namely: San Francisco, Poro, Tudela and Pilar.
- Revenue District Office No. 81 - Cebu City North
- Office Address: BIR Regional Office Building, Arch. Reyes Ave., Cebu City
Area of Jurisdiction:
Comprised of Barangays Adlaon, Agsungot, Apas, Babag, Bacayan, Banilad, Binaliw, Budla-an (Pob.), Busay (Pob.), Cambinocot, Capitol Site (Pob.), Carreta, Central Proper Pahina, Cogon Central Ramos, Dayas, Guba, Hipodromo, Kalunasan, Kamagayan, Kamputhaw, Kasambagan, Lahug (Pob.), Lorega (Lorega San Miguel), Lusaran, Luz, Mabini, Mabolo, Malubog, Paril, Pari-an, Pit-os, Pulangbato, Pung-ol-Sibugay, San Antonio (Pob.), San Jose, San Roque (Ciudad), Sapangdaku, Sinsin, Sirao, Sta. Cruz, Sudlon I, Sudlon II, Talamban, Taptap, Tejero (Villa Gonzalo), Tinago, T. Padilla and Zapatera. Cebu City is located along the eastern coast of Cebu Province. Due to the BIR redistricting, the city was divided into two namely; Cebu City North known as Revenue District No. 81 and Cebu City South known as District No. 82. Revenue District No. 81, Cebu City North, is strategically located along northern portion of Cebu City. It is situated beside the sea on its eastern portion where the North Reclamation Area, Cebu International Port Area, SM City, and Shipping industries are located. The opposite side, the western portion is bounded by barangay Lahug where Beverly Hills, Nivel Hills, Cebu Plaza Hotel can be found. On the southern part lies the Osmeña Blvd. (formerly Jones Ave.) that serve as boundary between this 2 districts. This street is traversing from Aduana (Bureau of Custom) up to Colon area reaching the Capitol building down to Guadalupe river. On the north is the Barangay Talamban with mountainous terrain where housing projects and plush subdivisions are presently undergoing constructions. The last barangays before Revenue District No. 80 Mandaue city are Banilad and Mabolo.This city can boast of its big collection from real estate business, shipping and Hotel & Restaurant business. Next to this line of business are the merchandising, banking and manufacturing business.
- Revenue District Office No. 82 - Cebu City South
- Office Address: Philwood Building, N. Bacalso Avenue, Cebu City
Area of Jurisdiction:
Cebu City South shall be comprised of all areas left/south of the center lines of Guadalupe River and the entire 2nd Congressional District of Cebu.
- Revenue District Office No. 83 - Talisay, Cebu
- Office Address: G/F Rosalie Building, Hi-way Tabunok, Talisay, Cebu City
Area of Jurisdiction:
Talisay City and South Cebu municipalities/cities
Note: You can do Steps 1 and 2 simultaneously as Step 1 is not a requirement in Step 2.
Step 2: Secure Barangay Business Clearance/Permit
Requirements:
1. Cedula/CTC (photocopy)
2. DTI Certificate of Business Name Registration (photocopy)
3. Clearance Fee (~Php 300)
Bring the above documents to your respective barangay hall. Your barangay may require documents other than the listed above. You'll get the printed clearance in around one (1) hour.
Note: You can do Steps 1 and 2 simultaneously as Step 1 is not a requirement in Step 2.
Step 3: Secure Mayor's Permit
Requirements:
1. Cedula/CTC (photocopy)
2. DTI Certificate of Business Name Registration(photocopy)
3. Barangay Business Clearance/Permit (original copy with OR)
4. Certificate of No Objection from Homeowners Assoc (if business is located inside a subdivision).
5. Permit Fee (~Php 2300)
Bring the above documents to your respective municipality/city hall. Processing will take around 4 hours. Mayor's permit (print out) will be available in 2-3 business days.
Step 4: BIR
Requirements:
1. Filled up BIR Form 1901 (2 copies)
[& 0605 (3 copies) for Registration Fee payment form - see step 4b]
2. DTI Certificate of Business Name Registration (photocopy)
3. Mayor's Permit (photocopy)
4. Sketch of Location of Business/Garage
5. New Business Registration Seminar Certificate of Attendance (photocopy) - see step 4c.
6. Books of Accounts (General Journal & General Ledger)
7. Registration Fee (~Php 500) - see step 4b
8. Documentary Stamp (~Php 15) - paid at the BIR Collections counter.
Note: Queueng in BIR is per transaction. You might want to get your number on both Collections (for documentary stamp payment) AND Book Of Accounts (for submission of requirements) simultaneously.
Step 4a. Bring requirements #1-4 to your BIR RDO. Get your queue number for BOOK OF ACCOUNTS counter.
Step 4b. The agent will encode your business information. After that, you will be given a printed BIR Form 0605 (this will be the same as req #1, assuming you filled it out correctly). Bring the BIR Form 0605 to any Accredited Agent Bank (AAB) for payment of Php500 registration fee.
Step 4c: Simultaneously with Steps 4a or 4b, attend the New Business Registration Seminar conducted by your RDO. For RDO 80 - Mandaue City,
it's conducted every Wednesday @1-3pm. You will receive your Certificate of Attendance right after the seminar.
Step 4d: After paying the registration fee and attending the seminar, go back to the BOOK OF ACCOUNTS counter to submit ALL the requirements. You will be asked to return after around two (2) weeks to get your BIR Certificate of Registration.
Congratulations! You're done with your BIR Certificate of Registration. Don't forget to pay your monthly percentage tax every 20th of the following month! Don't know how to do it? Watch out for my post in the next few days.
