What is the requirements for BIR?

BIR Registration Requirements and Procedure – Self Employed and Mixed Income Earner

Regardless of industry, every business must first register with the Bureau of Internal Revenue (BIR) before starting its operation. Do not ever be like a fly by night business. Register and operate legally to maximize opportunity and avoid too much risk.

This article only tackles BIR registration of Self Employed and Mixed Income Earner Individuals. Registration of a corporation (stock and non-stock) and partnership will be discussed separately.

Primary BIR documentary requirements

  1. Photocopy of Mayor’s Business Permit (or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU) and/or PTR issued by the LGU
  2. NSO Certified Birth Certificate of the applicant
  3. Contract of Lease or Latest Tax Declaration, whichever is applicable
  4. DTI Certificate of Business Name Registration, if business trade name shall be used

Additional documents that BIR may require if applicable

  1. Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity
  2. Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA)
  3. Franchise documents (e.g. Certificate of Public Convenience) (for Common Carrier)
  4. Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau;

Steps in BIR registration

  1. Accomplish BIR Form 1901, an application for registration.
  2. Accomplish BIR Form 0605 for the Annual Registration Fee (P500.00) and pay at the Authorized Agent Banks (AABs) of the concerned Revenue District Office (RDO). Photocopy the form after payment and include it to the set of documentary requirements.
  3. Accomplish BIR Form 2000 for Documentary Stamp Tax (DST) on Contract of Lease and pay at the Authorized Agent Banks (AABs) of the concerned RDO. Photocopy the form after payment and include it also to the set of documentary requirements.
  4. Submit all the above mentioned (1 -3) along with documentary requirements to Taxpayer Service Section (TSS) and wait for the release of your BIR Form 2303 or the Certificate of Registration/COR (1-3 days).
  5. Once you received your COR and “Ask for Receipt” notice, accomplish BIR 1905 for the registration of books of accounts and attached a photocopy of COR then submit to TSS (1 day)

VAT registered: 6 books – Journal, Ledger, Cash Receipt, Cash Disbursement, Subsidiary Sales Journal, and Subsidiary Purchase Journal

Non-VAT registered: 4 books – Journal, Ledger, Cash Receipt, and Cash Disbursement

  1. Accomplish BIR Form 1906, an application for Authority to Print (ATP) Receipts and Invoices along with the following documentary requirements and submit it to TSS and wait for the issuance of ATP (3-5 days but can be simultaneously applied with the books of accounts)
    1. Job Order
    2. Final & clear sample
    3. Photocopy of COR and annual registration fee
    4. Photocopy of BIR authorized printer’s COR and annual registration fee
    5. Permit to Use Loose-leaf, if applicable
  2. Upon the receipt of ATP, provide a copy to the printing company who will print your Receipts and Invoices.
  3. Your Receipts and Invoices will be delivered to you approximately within 5 days. Don’t forget to ask for Printer’s Certificate of Delivery (PCD).

After completing the BIR registration procedures, ensure that the following original documents are in your possession:

  • Certificate of Registration or BIR Form 2303
  • “Ask for Receipt” notice
  • Authority to Print or BIR Form 1921
  • All application forms with BIR stamp

BIR Form 1901
BIR Form 1905
BIR Form 1906

  • All forms paid together with receipts

BIR Form 0605
BIR Form 2000

  • Printer’s Certificate of Delivery (PCD)

Reference: Bureau of Internal Revenue (bir.gov.ph)

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.