BIR Form 1903: How to Register Corporations and Partnerships
Starting a new corporate entity, partnership, or non-profit organization in the Philippines is a major milestone. However, receiving your Certificate of Incorporation from the Securities and Exchange Commission (SEC) is only half the battle. To legally operate, issue official invoices, and hire employees, you must complete your tax registration with the Bureau of Internal Revenue (BIR) using BIR Form 1903.
Navigating BIR registration can feel overwhelming due to shifting regulations and requirements. This complete guide breaks down everything you need to know about BIR Form 1903—from mandatory documentary requirements to step-by-step registration instructions via the Online Registration and Update System (ORUS) and physical Revenue District Offices (RDOs).
What Is BIR Form 1903?
BIR Form 1903 is officially known as the Application for Registration for Corporations, Partnerships (Taxable or Non-Taxable), Non-Stock/Non-Profit Organizations, Government Agencies, and Instrumentalities.
The form is used by non-individual taxpayers to complete their BIR registration and obtain the necessary permits and certificates required to operate legally in the Philippines.
By filing BIR Form 1903, organizations can:
BIR Form 1901 vs. BIR Form 1903
Feature | BIR Form 1901 | BIR Form 1903 |
|---|---|---|
Target taxpayers | Sole proprietors, freelancers, and professionals | Corporations, partnerships, cooperatives, and non-profit organizations |
Regulatory authority | DTI and PRC | SEC, CDA, and HLURB |
Entity type | Individual taxpayers | Non-individual taxpayers |
Who Needs to File BIR Form 1903?
The following entities are generally required to submit BIR Form 1903:
BIR Form 1903 Requirements
Preparing all supporting documents in advance will help prevent delays in the registration process.
Primary Corporate Documents
Proof of Business Address
Identification and Authorization Documents
Tax Registration Documents
Additional Documentary Requirements
Cooperatives
Barangay Micro Business Enterprises
PEZA, BOI, and SBMA-Registered Businesses
BIR Form 1903 Registration Fees
Several changes have streamlined the registration process in recent years.
| Fee | Amount |
|---|---|
| Annual Registration Fee (ARF) | Waived |
| Documentary Stamp Tax (DST) | ₱30 |
| Books of Accounts Registration | Depends on the method used |
The ₱500 Annual Registration Fee was permanently removed under the Ease of Paying Taxes Act.
How to Register Through ORUS
The Bureau of Internal Revenue now allows many organizations to complete registration online through the Online Registration and Update System (ORUS).
Step 1: Create an ORUS Account
Visit the ORUS portal and create an account using the email address of the company’s authorized representative. Complete the email verification process to activate the account.
Step 2: Start Your BIR Form 1903 Application
Log in to the ORUS portal and select Corporation or Non-Individual Registration (Form 1903).
You will need to provide the following information:
Step 3: Upload Supporting Documents
Upload scanned copies of all required documents, including:
Step 4: Pay the Documentary Stamp Tax
Pay the required ₱30 Documentary Stamp Tax using available online payment methods, such as:
Step 5: Download Your Registration Documents
After approval, you can access and download:
How to Register Through an RDO (Walk-In Application)
Businesses that cannot complete registration online may submit their applications directly to their assigned Revenue District Office (RDO).
Step 1: Determine Your Assigned RDO
Locate the Revenue District Office responsible for the area where your principal business address is located.
Step 2: Submit Your Application Package
Submit the following documents:
Step 3: Pay the Documentary Stamp Tax
Pay the ₱30 Documentary Stamp Tax and complete the registration of your Books of Accounts.
Step 4: Receive Your Certificate of Registration
Once approved, the BIR will issue:
How to Fill Out BIR Form 1903
Completing the form accurately is essential because mistakes may delay the approval process.
Part I: General Information
Provide the following information:
Part II: Tax Types and Obligations
Choose the applicable taxes, including:
Part III: Authorized Representative Information
The form must be signed by one of the following individuals:
Post-Registration Checklist
Receiving your Certificate of Registration is only the beginning. Complete the following steps as soon as possible.
Register Your Books of Accounts
Businesses must register their accounting records through ORUS or their designated RDO.
Print Official Invoices and Receipts
Only BIR-accredited printers are authorized to print official invoices and receipts.
Display Required Notices
Businesses must prominently display:
Complete Local Government Registration
Submit the required BIR documents to your local government unit (LGU) to finalize your business permit application.
FAQs
Final Thoughts
Completing BIR Form 1903 is one of the most important steps when establishing a corporation, partnership, cooperative, or non-profit organization in the Philippines. Although the process may initially seem complicated, preparing the necessary documents in advance and understanding the registration requirements will help you avoid delays and maintain full compliance with BIR regulations.
