Sales conducted here · BIR branch

Bureau of Internal Revenue

BIR guidelines for a branch

• Register at the right RDO. The revenue district office with jurisdiction over the branch address — Form 1903 for corporations and partnerships, Form 1901 for a sole proprietor. Same TIN, new branch code.
• Update head office records. Form 1905 so the branch appears in your registration profile and its returns are expected from the right district.
• Certificate of Registration on display. The branch gets its own Form 2303. Post it at the branch, with the Notice to Issue Receipt or Invoice, where customers can see it.
• Register books of accounts for the branch. Manual books just need registering; loose-leaf and computerised accounting systems each need a BIR permit before you use them.
• Own invoice series. Invoices must carry the branch address and its own serial range. Under the Ease of Paying Taxes reforms the sales invoice is the primary sales document, with official receipts now supplementary.
• Register every POS or CRM machine. Per branch, before it records a sale. Unregistered machines carry their own penalties.
• No annual registration fee. The ₱500 was abolished under the Ease of Paying Taxes Act. Registration remains compulsory.
• Know what the branch files itself. Income tax is consolidated, but withholding on the branch’s rent and payroll, and local sales reporting, are handled per location. We set the calendar branch by branch.

City or municipality

LGU guidelines for a business permit

• One permit per location. Your head office permit gives the branch nothing. Apply to the city or municipality where the branch actually stands.
• Locational or zoning clearance first. Confirm your line of business is allowed at the address before signing anything. Commercial zones distinguish between retail, food service and light industry.
• Barangay business clearance. From the barangay of the new address, supported by your SEC or DTI documents and the lease or title.
• Occupancy permit that matches the use. Fit-out or partition work usually needs a building permit and an updated occupancy certificate before the business permit is released.
• Fire Safety Inspection Certificate. Issued by the Bureau of Fire Protection after inspection — exits, extinguishers, alarms and electrical work.
• Sanitary permit and health certificates. The premises are inspected; staff handling food or providing personal services each need a health card.
• Declare the line of business accurately. Retail, wholesale, food service and services carry different tax rates and trigger different inspections. A wrong declaration means a reassessment later.
• Renew every January. Business permits run by calendar year and the usual deadline is 20 January — separately, for every location you hold.