BIR Form 1903: How to Register a Corporation or Partnership With the BIR
BIR Form 1903 is the “Application for Registration for Corporations/Partnerships (Taxable/Non-Taxable),” the form a domestic corporation, partnership, resident foreign corporation, cooperative, or similar entity files to get a Tax Identification Number (TIN) and Certificate of Registration from the BIR. It’s the entity-level counterpart to the forms individuals use — BIR Form 1901 for the self-employed, BIR Form 1902 for employees — and it should be filed before the entity starts business operations.
Set Up Your New Company's First BIR Form 2307 FREE →Who files BIR Form 1903, and how it differs from 1901/1902 #
BIR Form 1903 is filed by domestic corporations, partnerships (taxable or non-taxable), resident foreign corporations, government agencies and instrumentalities, local government units, cooperatives, and associations — any of these entities, rather than an individual, registering as a taxpayer. This distinguishes it clearly from BIR Form 1901, which self-employed individuals and professionals use, and BIR Form 1902, which a first-time employee uses to get a TIN. A newly incorporated business entity, regardless of how small, files Form 1903 — not 1901 — because the taxpayer being registered is the corporation or partnership itself.
Documentary requirements #
Registering a corporation or partnership requires proof of legal existence from the Securities and Exchange Commission (SEC), plus local business permitting and printing documentation. The BIR’s checklist for Form 1903 typically includes:
| Requirement | Purpose |
|---|---|
| BIR Form 1903 | The registration application itself |
| SEC Certificate of Incorporation, Certificate of Recording (for partnerships), or License to Do Business in the Philippines (for a resident foreign corporation) | Proof of legal existence |
| Articles of Incorporation or Articles of Partnership | Governing documents |
| Mayor’s/Business Permit, or proof of application | Local government registration |
| BIR Form 1906 (Authority to Print) with a final sample of receipts/invoices | Authorization to issue compliant receipts — see BIR Form 1906 |
| Permanently bound books of accounts | Registered accounting records |
When to register #
A corporation or partnership must register with the BIR — through the Revenue District Office (RDO) with jurisdiction over its principal place of business — on or before it commences business operations. This “before start of operations” standard was reaffirmed in the BIR’s registration-process updates under RMC No. 53-2024, which circularized the revised registration forms implementing the EOPT Act. In practice, this means the registration step needs to be sequenced before, not after, a new company starts issuing invoices or receiving payments — waiting until after the first sale is a common and avoidable compliance gap for first-time founders.
The ₱500 annual registration fee no longer applies #
The ₱500 Annual Registration Fee that corporations and other taxpayers used to pay every January 31 via BIR Form 0605 was abolished by the EOPT Act (Republic Act No. 11976), effective January 22, 2024, which amended Section 236 of the NIRC. If you’re working from an older checklist, a business guide, or a printed reference from before 2024, drop this fee from your registration budget and annual compliance calendar entirely — the BIR ceased collecting it for both new registrants and existing taxpayers as of that date. Confirm this against a current source before budgeting registration costs, since older third-party guides still occasionally list it.
What you get after registering #
A successfully registered corporation or partnership receives a Certificate of Registration (BIR Form 2303) listing its applicable tax types, and must separately register its books of accounts and secure authority to issue receipts or invoices. See BIR Books of Accounts for the manual, loose-leaf, and computerized options, and BIR Form 1906 for the receipt/invoice printing side. One post-EOPT terminology shift worth noting: the former Official Receipt / Sales Invoice distinction has been unified into a single “Invoice” — either a VAT Invoice or a Non-VAT Invoice depending on the entity’s VAT registration status — so newly registered corporations should expect invoice-based, not receipt-based, documentation from the start.
Summary #
BIR Form 1903 is the entity-level BIR registration a corporation or partnership files — with SEC documents, Articles of Incorporation, and a business permit — before it starts operating, and it no longer carries the old ₱500 annual registration fee that the EOPT Act removed in January 2024. Once registered, the entity’s next compliance steps are its books of accounts and its authority to print or issue invoices. For the individual-taxpayer side of BIR registration, see How to Register a New Business with the BIR and BIR Form 1901.