BIR Business Registration Requirements 2023 for Cooperatives & Associations — Full List

Guide on BIR Business Registration Requirements 2023 for Cooperatives & Association-Owned Businesses

BIR BUSINESS REGISTRATION REQUIREMENTS 2023 – Here are the documents needed to register a business owned by a cooperative or an association.

In operating a business in the Philippines, the business must be registered to the Bureau of Internal Revenue, the tax-collecting body in the country which is more popularly known as the BIR. The registration is important to avoid penalties and the business being forced to close.

A business registration to the Bureau of Internal Revenue will also allow a business owner to acquire sales invoices or official receipts for the business. A lot of clients or customers in the country require receipts when making purchases and service transactions.

Applying for a business registration must come first before the operation. There are BIR business registration requirements that you must prepare to register your business.

The BIR business registration requirements depend on the status of the owner of the business. If the business is owned by a cooperative or an association, here are the documents that must be prepared and submitted to the Bureau of Internal Revenue:

1. BIR Form No. 1903 version January 2018. Download Here
2. SEC Certificate of Incorporation or Certificate of Recording (in case of partnership) or
   License to Do Business in the Philippines (in case of foreign corporation)
3. Articles of Incorporation or Articles of Partnerships
4. BIR Printed Receipt/Invoice or Final & clear sample of OWN Principal Receipts Invoices
5. Payment of P530.00, if applicable, for the following:
   • P500.00 Annual Registration Fee (RF)
   • P30.00 Loose Stamp/s (DST) to be affixed on the Certificate of Registration

In case you wish to print your own receipts or invoices for the business, the taxpayer-applicant must choose an Accredited Printer who will print the receipts or invoices. There are additional BIR business registration requirements that cooperatives and associations may be asked by the BIR:

1. If transacting through a Representative:
   1. Board Resolution indicating the purpose and the name of the authorized representative or Secretary‘s Certificate
   2. Any government-issued ID of the authorized representative.
2. For Cooperative:
   • Cooperative Development Authority (CDA) Certificate of Registration.
   • Articles of Cooperation
3. For Home Owner’s Association:
   • Certificate of Registration issued by Housing and Land Use Regulatory Board (HLURB)
   • Articles of Association
4. For Labor Organization, Association, or Group of Union Workers:
   • Certificate of Registration issued by the Department of Labor and Employment (DOLE)
   • Constitution and by-laws of the applicant union

The BIR is also the body releasing documents related to property sales like the electronic Certificate Authorizing Registration. It has also set a list of BIR eCAR requirements.