Requirements for Itr Application in the Philippines
Corporations, companies, partnerships or persons subject to internal revenue taxes must comply with certain requirements perceived by the code, to wit:
1. Registration
a. Accomplishment of Application for Registration
FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS
Tax Form
BIR Form 1901- Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts
Documentary Requirements
For single proprietors, mixed income earners
› 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
For Professionals where PTR is not required (e.i. Consultants, Agents, Artist, Underwriters & the like):
a) Occupational Tax Receipt (OTR)/ Professional Tax Receipt (PTR);
b) Birth Certificate;
c) Marriage Contract, if applicable;
d) Contract/Company Certification.
Other documents for submission only if applicable:
a) Contract of Lease;
b) DTI Certificate of Registration Business Name, if business trade name shall be used;
c) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
d) 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);
e) Franchise Agreement
f) Sworn Statement of Capital;
g) Working Permit for non-resident;
h) Waiver of husband to claim additional exemption;
i) Marriage Contract; and
j) NSO Certified Birth Certificate of declared dependents.
In the case of registration of branch/Facility type:
a) Copy of the COR of the Head office for facility type to be used by the Head office and COR of the branch for facility type to be used by a particular branch;
b) Mayor’s Permit or duly received Application for Mayor’s Business Permit,
1. Registration
a. Accomplishment of Application for Registration
FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS
Tax Form
BIR Form 1901- Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts
Documentary Requirements
For single proprietors, mixed income earners
› 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
For Professionals where PTR is not required (e.i. Consultants, Agents, Artist, Underwriters & the like):
a) Occupational Tax Receipt (OTR)/ Professional Tax Receipt (PTR);
b) Birth Certificate;
c) Marriage Contract, if applicable;
d) Contract/Company Certification.
Other documents for submission only if applicable:
a) Contract of Lease;
b) DTI Certificate of Registration Business Name, if business trade name shall be used;
c) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
d) 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);
e) Franchise Agreement
f) Sworn Statement of Capital;
g) Working Permit for non-resident;
h) Waiver of husband to claim additional exemption;
i) Marriage Contract; and
j) NSO Certified Birth Certificate of declared dependents.
In the case of registration of branch/Facility type:
a) Copy of the COR of the Head office for facility type to be used by the Head office and COR of the branch for facility type to be used by a particular branch;
b) Mayor’s Permit or duly received Application for Mayor’s Business Permit,