BIR Registration for Small Business
Business
The process of registering a business or self-employed activity with the Bureau of Internal Revenue so it can legally issue receipts and pay taxes. It involves securing a TIN or updating one, paying applicable fees, registering books of accounts, and getting authority to print or use official receipts or invoices. Registered taxpayers must file returns for income tax and either VAT or percentage tax, depending on income level and registration type. Small earners may qualify for simplified options. Deregistration is needed when closing. Forms, fees, and thresholds are subject to the latest rules/guidelines.