BIR Tax Registration & Compliance

Securing a Mayor’s Permit allows physical setup, but legal operations require formal registration with the Bureau of Internal Revenue (BIR). Companies must register with the specific Revenue District Office (RDO) governing their address.

Cebu BIR Revenue District Offices (RDOs)

• RDO 80 (Cebu City North): Covers commercial districts north of the central canal (e.g., IT Park, Mabolo, Lahug).

• RDO 81 (Cebu City South): Handles corporate setups south of the central line (e.g., SRP, San Nicolas, Labangon).

• RDO 82 (Mandaue City): Governs operations in Mandaue and surrounding Northern Cebu municipalities.

• RDO 83 (Lapu-Lapu City): Covers Mactan Island, export processing zones, and surrounding areas.

Document Checklist for BIR Form 1903

• SEC Certificate of Incorporation, Articles of Incorporation, and By-Laws.

• Approved Mayor’s Permit and Barangay Clearance.

• Notarized Lease Contract or Land Title for local premises.

• Valid Government Identification of the corporate authorized signatory.

Post-Registration Operational Setup

Once BIR Form 1903 is processed, corporations must complete three final setup steps before invoicing clients:

┌─────────────────────────────────────────────────────────────┐
│                 BIR Form 1903 Processing                    │
└──────────────────────────────┬──────────────────────────────┘
                               │
       ┌───────────────────────┼───────────────────────┐
       ▼                       ▼                       ▼
┌──────────────┐       ┌──────────────┐       ┌─────────────────┐
│ Form 2303    │       │ Stamp Books  │       │ Secure ATP      │
│ Issuance     │       │ of Accounts  │       │ & Invoices      │
└──────────────┘       └──────────────┘       └─────────────────┘

1. Certificate of Registration (Form 2303): Displayed prominently at the registered business address.

2. Stamping Books of Accounts: Manual bound ledgers or registered Computerized Accounting Systems (CAS) stamped by the RDO.

3. Authority to Print (ATP) & Invoices: Securing official approval to print physical receipts/invoices or acquiring authorization for electronic invoicing systems.