Single Proprietor

Business Registration for Single Proprietor

  1. Secure and accomplish the Department of Trade & Industry (DTI) application form for business name. You can download the DTI application form here, or you can apply online by log in to bnrs.dti.gov.ph and pay DTI fee using your GCASH, Paymaya, or debit & credit card

  2. Prepare an original valid ID, if you will apply registration manually at DTI Makati. An authorization letter is needed if you will not apply personally

  3. Pay corresponding fee to release your Business Name DTI Certificate of Registration. Registration Fee for business name registration depends on the coverage of territorial jurisdiction in the application :
    Barangay - PHP 200
    City/Municipality - PHP 500
    Regional - PHP 1,000
    National - PHP 2,000

  4. Get a barangay clearance by showing your duly released Business name to the barangay hall wherein you business address is located.

Business Permit Registration

  1. Secure a 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 & out w/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)

BIR Registration

  1. Accomplish BIR Form 1901.

    • Note: If you have an existing Tax Identification Number (TIN), but is registered under not within the district of your new business, you have to transfer your existing TIN to your new business district before filing the BIR form 1901.

  2. File BIR Form 1901 with the following attachments:

    • Photocopy of your DTI Business Name including its application form

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

    • Proof of Citizenship (Birth Certificate for Single, Marriage Contract for Married)

    • Proof of Valid Dependents (Birth Certificates of Children below 21 years old if any)

    • 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; POS book of Account if using POS and Senior Citizen Book if with senior citizen customer whom you give discount.

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