BIR Registration & Preparing for Tax Mapping (TCVD)

After obtaining your Mayor’s Permit, you must register your business with the Bureau of Internal Revenue (BIR) under the Revenue District Office (RDO) that has jurisdiction over your business address.

1. BIR Registration (Form 2303)

• Register online via the BIR ORUS (Online Registration and Update System) or directly at your assigned RDO.
• Submit the SEC Registration, Mayor’s Permit, Lease Contract, and BIR Form 1903 (for Corporations).
• Pay the initial tax fees and receive your BIR Certificate of Registration (BIR Form 2303).

2. Post-Registration Requirements

• Authority to Print (ATP): Secure BIR Form 1906 to print official commercial invoices/receipts.
• Books of Accounts: Register manual books of accounts, or apply for loose-leaf / Computerized Accounting System (CAS) approval.
• NIRI Signage: Obtain and post the official Notice to Issue Receipt/Invoice (NIRI) sign.

3. Surviving BIR Tax Mapping (Tax Compliance Verification Drive)

BIR officers conduct unannounced visits (tax mapping) to check compliance. To avoid penalties or closure, ensure the following are visibly displayed at your premises at all times:

• [x] BIR Certificate of Registration (Form 2303)
• [x] Proof of Annual Registration Fee Payment
• [x] Notice to Issue Receipt/Invoice (NIRI) Signage
• [x] Registered Official Invoices/Receipts readily available for issuance
• [x] BIR-Stamped Books of Accounts updated and kept on-site