Regional BIR Bureaucracy: Tax Registration for Corporations in Cebu vs. Davao

Receiving your SEC Certificate of Incorporation and Mayor’s Permit is a major milestone, but your legal compliance is incomplete without registering with the Bureau of Internal Revenue (BIR). You must register your corporate books of accounts and secure authority to print official invoices at your assigned Revenue District Office (RDO).

Identifying Your Assigned RDO

Cebu City RDO Division

Cebu City is divided into two primary BIR Revenue District Offices:

• RDO 80 (Cebu City North): Covers corporate principal addresses located in the northern sector of the city (including Lahug, IT Park, Mabolo).

• RDO 82 (Cebu City South): Covers corporate principal addresses located in the southern sector (including Downtown, SRP, San Nicolas).

Davao City RDO Division

Davao City is similarly split across two main BIR jurisdictions:

• RDO 113 (West Davao City): Covers corporate taxpayers in the western administrative districts.

• RDO 112 (East Davao City): Covers corporate taxpayers in the eastern administrative districts.

The Corporate BIR Registration Checklist (Form 1903)

When registering a newly formed corporation, both regional offices require the following core documentation:

1. BIR Form 1903 (Application for Corporate Tax Registration)

2. SEC Certificate of Incorporation, Articles of Incorporation, and By-laws

3. Mayor’s Permit or preliminary permit application documents

4. Lease Contract or Proof of Property Ownership for the principal address

5. Payment of Documentary Stamp Tax (DST) on shares of stock (BIR Form 2000)

6. Payment of Annual Registration Fee

Step-by-Step BIR Compliance Process

[ Submit BIR Form 1903 ] ➔ [ Pay DST (Form 2000) ] ➔ [ Stamp Books of Accounts ] ➔ [ Apply for ATP / e-Invoicing ] ➔ [ Obtain BIR Form 2303 ]

1. Documentary Stamp Tax (DST) Settlement: Paid based on the subscribed capital stock of the newly formed corporation.

2. Stamping of Books of Accounts: Present manual bound ledgers or submit registration for Loose-Leaf / Computerized Accounting Systems (CAS).

3. Authority to Print (ATP) Invoices: Submit invoice mockups to an accredited printer affiliated with your specific RDO, or register for the BIR Electronic Invoicing/Receipting System (EIRS).

4. Issuance of Certificate of Registration (BIR Form 2303): Displays your registered tax types (Corporate Income Tax, VAT/Percentage Tax, Withholding Taxes).