How can I apply for BIR Online?

What is e-REGISTRATION?


e-REGISTRATION offers a convenient on-line internet access to taxpayer registration services. These services include Issuance of Taxpayer Identification Number (TIN) online for individual taxpayers, payment of Registration Fee (RF) for both newly-registered and existing taxpayers, and issuance of Certificate of Registration (COR) for Single Proprietors, Professionals and Mixed Income Earners who are newly-registered online.

Read More About How to use e-Registration System

To register your online business with the BIR, you have to personally do that at the Revenue District Office (RDO) with jurisdiction over the area where you live.

Steps in Registering Your Business with the BIR

1. Accomplish BIR Form 1903 (Application for Registration for Corporations/Partnerships (Taxable/Non-Taxable)) and submit the same together with the required supporting documents to the Revenue District Office (RDO) that has jurisdiction over the registered address of your business establishment. The supporting documents to be attached to the Form 1903 are as follows:

  • SEC Certificate of Registration (Certificate of Incorporation for domestic corporations/License to Do Business in the Philippines for resident foreign corporations)
  • Mayor’s Permit or application for Mayor’s Permit (must be submitted prior to the issuance of the BIR Certificate of Registration)
  • Contract of Lease
  • Other documents to be submitted if applicable:
    • Certificate of Authority (if Barangay Micro Business Enterprises (BMBE) registered entity)
    • Franchise Agreement
    • Proof of Registration/Permit to Operate with BOI, PEZA, SBMA or BCDA

2. Pay the Annual Registration Fee (PHP500.00) at the Authorized Agent Banks (AABs) of the concerned RDO

3. Pay the Documentary Stamp Tax (DST) on Subscription and Lease (BIR Form 2000). The DST on Subscription depends on the amount of your capital while the DST on Lease depends on your monthly rental.

After receipt of the aforementioned requirements, BIR officials will get back to you to inform you when the BIR Certificate of Registration (Form 2303) is going to be available.

After securing a BIR Certificate of Registration, you will be required to do the following:

  • Apply for Sales Invoices/Official Receipts through BIR Form 1906 – Authority to Print Receipts and Invoices. The documentary requirements for obtaining such are as follows:
    • BIR Form 1906 (Authority to Print)
    • BIR Certificate of Registration (Form 2303)
    • Final and clear sample of Principal and Supplementary Commercial Receipts and Invoices
    • BIR Certificate of Registration of Accredited Printer
    • BIR Annual Registration Fee (Form 0605) of Accredited Printer
    • Job order
    • Quarterly report of Accredited Printer
  • Register books of accounts and have them stamped by the RDO where your business is registered. Note that the BIR examiner will usually advise you the types of books and taxes applicable to your business upon the initial taxpayer’s briefing. The documentary requirements you have to submit upon registering your books of accounts are the following:
    • BIR Certificate of Registration (Form 2303)
    • New sets of books of accounts, such as but not limited to: 
      • General Journal
      • General Ledger
      • Cash Receipt  
      • Cash Disbursement
      • Subsidiary Sales Journal
      • Subsidiary Purchase Journal
  • Attend the taxpayer’s initial briefing to be conducted by the RDO for new registrants to inform them of their rights and duties/responsibilities

A Few Things You Need to Remember

  • An “Ask for Receipt” Notice (ARN) will be issued together with the BIR Certificate of Registration and you must post both documents in your business establishment.
  • Your corporation, as well as its branches, must accomplish and file the application on or before you commence business operations.
  • You are required to pay the Documentary Stamp Tax (DST) on the Articles of Incorporation (AOI) on the 5th of the month following the date of issuance of the AOI (as prescribed under Section 175 of the National Internal Revenue Code of 1997).
  • If the DST is required to be paid within five (5) days after the close of the month, BIR Registration shall be done on or before payment of DST due.
  • Once your BIR Certificate of Registration is issued to you, you are given thirty (30) days to have your official receipts and sales invoices printed.

Overview of Public Universities in South Africa

Here's an overview of some public universities in South Africa, including general admissions requirements and estimated application periods. Keep in mind, specific program requirements and dates can vary significantly, so it's important to check each university's official website for the most current information.

University of Pretoria

  • Admissions Requirements: National Senior Certificate with minimum scores in specific subjects related to the chosen program; for international students, equivalent qualifications.
  • Application Period: Usually opens in March and closes at the end of July for most programs.

University of Cape Town

  • Admissions Requirements: National Senior Certificate with pass levels required for degree study; subject-specific requirements depending on the program.
  • Application Period: Application opens in April and closes at the end of July.

Stellenbosch University

  • Admissions Requirements: National Senior Certificate with required marks; some programs have additional testing.
  • Application Period: Opens in March and typically closes at the end of June.

University of the Witwatersrand

  • Admissions Requirements: Matriculation certificate with university exemption; required scores vary by faculty.
  • Application Period: Begins in March and ends on the 30th of September.

University of Johannesburg

  • Admissions Requirements: Matric exemption with a minimum APS score; specific subject requirements based on the faculty.
  • Application Period: Opens in April and generally closes by the 30th of September.

University of the Free State

  • Admissions Requirements: National Senior Certificate with specific marks for the program applied to; additional requirements for certain courses.
  • Application Period: Typically opens in April and closes at the end of August.

University of Venda

  • Admissions Requirements: Completion of the National Senior Certificate with an endorsement for diploma or degree studies; specific APS scores needed.
  • Application Period: Usually from May to September.

University of Fort Hare

  • Admissions Requirements: National Senior Certificate with university exemption; certain programs may have specific requirements.
  • Application Period: Opens around May and closes at the end of September.

University of the Western Cape

  • Admissions Requirements: National Senior Certificate with specific performance levels; additional requirements for certain programs.
  • Application Period: Generally from May to September.

North-West University

  • Admissions Requirements: National Senior Certificate with university exemption; program-specific requirements may apply.
  • Application Period: Opens in March and usually closes by the end of August.

Rhodes University

  • Admissions Requirements: National Senior Certificate or equivalent; minimum academic performance in certain subjects.
  • Application Period: Applications open in April and close at the end of September.

Nelson Mandela University

  • Admissions Requirements: National Senior Certificate with required scores for chosen programs; portfolio or additional tests for some faculties.
  • Application Period: Opens in April, with a deadline at the end of August for most programs.

Cape Peninsula University of Technology

  • Admissions Requirements: National Senior Certificate with specific scores; additional requirements for certain courses.
  • Application Period: Opens in May and typically closes by the end of September.

University of Limpopo

  • Admissions Requirements: Senior Certificate with endorsement for diploma or degree courses; specific APS scores for different programs.
  • Application Period: From April to September.

University of Zululand

  • Admissions Requirements: National Senior Certificate with an endorsement for bachelor’s degree studies; specific score requirements for various programs.
  • Application Period: Usually between April and November.

Central University of Technology

  • Admissions Requirements: National Senior Certificate with specific scores for the chosen field of study; additional criteria for certain programs.
  • Application Period: Application period generally starts in May and ends in October.

Vaal University of Technology

  • Admissions Requirements: National Senior Certificate with a pass that qualifies for admission to bachelor’s degree, diploma, or higher certificate programs.
  • Application Period: Typically from May to September.

Walter Sisulu University

  • Admissions Requirements: National Senior Certificate with required scores for chosen programs; additional criteria for certain faculties.
  • Application Period: From April to September.

This list provides a starting point for understanding the admissions landscape across South Africa's diverse higher education institutions. Given the variability in programs and requirements, it's crucial to consult each university's website for the most accurate and up-to-date information.