Streamlining of Business Registration Requirements and Revised Checklist of Documentary Requirements

March 12, 2020 REVENUE MEMORANDUM CIRCULAR NO. 057-20 SUBJECT : Streamlining of Business Registration Requirements and Revised Checklist of Documentary Requirements TO : All Internal Revenue Officers and Others Concerned This Circular prescribes the updated policy and revised checklist of documentary requirements of business registration and other types of applications attached hereto as Annexes " A1-A11 ". The requirements for registering a new business with the Bureau have been streamlined by removing the Mayor's Permit as one of the mandatory requirements when the BIR Citizen's Charter 2019 was published on BIR website. Further, the Bureau shall not process deficient or incomplete applications or requests, and shall only process an application or request if it is complete, pursuant to Rule VII, Section 2 (b) of the Implementing Rules and Regulations of Republic Act No. 11032, otherwise known as " Ease of Doing Business and Efficient Government Delivery Act of 2018 ." HTcADC All internal revenue officers are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENT Checklist of Documentary Requirements CDR No. Description Annex F1101 - Application for Registration: Self-employed Individuals, Estates and Trusts A1 F1103 - Application for Registration: Corporations, Partnerships A2.1 F1103N - Application for Registration: Cooperatives, Associations, GAIs, LGUs, etc. A2.2 F11BF - Application for Registration of Branch and Facility A3 F1102 - Application for Registration of Employees A4 F1004 - Application for Registration under E.O. 98 A5.1 F1104T - Application for Registration under ONETT A5.2 F1106 - Application for Authority to Print (ATP) A6 F1105B - Application for Registration of Books of Accounts A7 F1100 - Application for Permit to Use Manual Loose Leaf A8 F1105 - Application for TIN Card Issuance/Registration Information Updates A9.1 F1105U - Application for Registration Information Updates A9.2 F1105T - Application for Transfer of Registration A10 F1105C - Application for Cancellation of TIN/Registration or Closure of Business A11 JANUARY 2020 ANNEX A1 Application for Registration Self-Employed Individuals, Estates and Trusts ANNEX A2.1 Application for Registration Corporations, Partnerships (Taxable or Non-Taxable) ANNEX A2.2 Application for Registration Cooperatives, Associations (Taxable or Non-Taxable) ANNEX A3 Application for Registration Branch/Facility ANNEX A4 Application for Registration Employees ANNEX A5.1 Application for Registration Purely TIN Issuance under E.O. 98 ANNEX A5.2 Application for Registration Purely TIN Issuance under ONETT ANNEX A6 Authority to Print (ATP) Receipts/Invoices ANNEX A7 Registration of Books of Accounts ANNEX A8 Application for Permit to Use ANNEX A9.1 Registration Information Updates ANNEX A9.2 Registration Information Updates ANNEX A10 Transfer of Registration ANNEX A11 Cancellation of TIN