1. Verify the availability of your proposed Corporate/Partnership Name by logging on http://www.sec.gov.ph/

2. Type proposed name of the company and its nature of business, business address, capitalization-Authorized, subscribed & paid up

3. For Corporation: Fill up details/information of the partners/incorporators, their address, TIN and their capital/number of shares (if Corporation) after providing all the details submit it to them

4. SEC will reply if the proposed business name is approved or not. If the remarks are failed, you will need to fill up the provided SEC form again. If it is approved, you will need to wait for SEC’s approval in order for you to print the complete set of the SEC form

5. Print the complete set in six ( 6 ) copies using A4 or Short bond paper

6. Let partners/stockholders sign the signature page of the SEC form

7. Notarize the notarial portion then upload one ( 1 ) complete set and submit it to them to secure Payment Assessment Form (PAF)

8. Present this PAF and payment to SEC Cashier to get an Official Receipt

9. Present the O.R. & the five sets of duly signed & notarized proposed Articles To the Receiving Section of the SEC for them to stamped Received the proposed Articles

10. SEC will get Two ( 2 ) copies for processing & the remaining three ( 3 ) copies is your receiving copy; wait for their email as to when you can claim your Certificate of Partnership/Incorporation

11. Present the O.R. and their notification to the Releasing Section to claim your Certificate of Partnership/Incorporation

12. Buy and Register your company’s Stock & Transfer Book /Membership Book for Non-stock Corporation upon release of your Articles of Incorporation ( Applicable for Corporation only )

Note: It usually takes one to two weeks before the article of Incorporation/partnership can be release from SEC.

1. Secure Barangay Clearance from the barangay office within your office address jurisdiction.

2. Obtain Mayor's Permit Application Form from your City Hall or Municipality.

3. Submit the accomplished mayor's permit application form with the following attachment:

   • Original Barangay Clearance

   • Contract of Lease or proof or ownership if the place is owned or memorandum of free use of business place if lent from a friend or relative.

   • Sketch of location (if required by City Hall)

   • Picture of Establishment in and out with signage if applicable

   • All other requirements requested by the City Hall (differs from city to city; municipal to municipal)

4. Pay the business permit assessment.

5. Obtain Business permit Plate and Sticker (for some cities).

1. Accomplish BIR Form 1903.

2. File BIR Form 1903 with the following attachments:

   • Photocopy of your Articles of Partnership/Incorporation

   • Mayor's Permit (MP) and Official Receipt (OR) of payment of MP

   • Contract of Lease if the place of business is rented

   • Proof of Ownership if the place is owned by the single proprietor i.e. Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), City hall Real Property Tax Assessment, any other proof of ownership

   • Memorandum of Free Use, if the place is lent by a friend or relative for free.

3. Pay Annual Registration Fee of Php 500 using BIR Form 0605 and Corresponding Documentary Stamp Tax using BIR Form 2000 for the lease of property.

4. Register Books of Accounts

   • This can be manual set of books of accounts or computerized accounting system

   • For Manual Books of Accounts:
     Trading and Manufacturing - Six Sets of Books: Sales Book, Purchase Book, Journal, Ledger, Cash Receipts and Cash Disbursements Book)
     Service - 4 sets of books namely: Journal, Ledger, Cash Receipts and Cash Disbursements; if using POS need to register POS book of account and Senior Citizen Book if you have senior citizen customers whom you give discount

5. Secure your BIR Certificate of Registration (2303) and apply for Authority to Print (ATAP) invoices (official receipts).