Below is a complete business plan for an illustrative sari-sari store in a Quezon City barangay. It is an example, not a business that exists. The DTI and BIR registration figures are published fees; every other peso amount is a blank for you to fill in from your own quotations and counts. Use it to see how the sections fit together, then write your own with the template.
About this example
This plan is an illustration. The store, owner and street are placeholders in brackets. We have not invented sales, profit or customer numbers: where a plan needs one, you will see ₱____ (your figure) or [number]. Registration fees from DTI and BIR are cited. Barangay and city fees are shown as set by the barangay or assessed by the city, because they vary.
Each part below matches a section guide. Read the guide for that part if you want more detail or a different kind of business.
1. Executive summary
[Store name] Sari-Sari Store will sell everyday groceries, snacks, drinks, toiletries and mobile load to households on [street], Barangay [name], Quezon City. It will be a sole proprietorship owned by [owner], operating from the front room of the owner's house. Within a two-minute walk there are [number] houses and apartment units, by the owner's own count. The nearest sari-sari store is [distance] away and closes at [time]; [Store name] will stay open until [time] and sell cooking basics in small portions for daily buyers.
Total startup cost is ₱____ (your figure). The owner will put in ₱____ of personal savings and is requesting ₱____ from [lender] for shelving, a chest freezer and the first stock order. Based on the financial plan below, the store expects to cover monthly costs by month [number] and repay the loan in [number] monthly payments of ₱____.
2. Business description, market and customers
Legal form and status. Sole proprietorship. Business name to be registered with DTI at city scope, then barangay clearance, Quezon City mayor's permit and BIR registration before opening. Objectives: all registrations done by [date], open on [date], [number] regular suki households by month six, and every loan payment on time.
Market. The owner walked every street within two minutes of the house and counted [number] households, a day care centre and a tricycle terminal at the corner. Foot traffic past the house was [number] people between 6am and 7am and [number] between 5pm and 7pm, counted on a Monday, Wednesday and Saturday. In a door-to-door survey of [number] households, most said they buy small items daily and go to the palengke or supermarket for bulk shopping on weekends.
Target customers. Primary: households on the street buying cooking items, coffee, bread spreads and snacks daily, mostly in the early morning and late afternoon. Secondary: tricycle drivers at the terminal buying drinks and mobile load. The store will not sell cigarettes. Competition. One sari-sari store at [distance] (closes [time]), a convenience store at [distance] (higher prices, open all day), and the palengke at [distance] for bulk buying. The store's advantages are distance, later hours, and small portions of cooking oil, sugar and rice for daily buyers.
3. Operations, management and marketing
Location and layout. Front room of the owner's house, [size] square metres, with a service window facing the street. Shelving on two walls, a chest freezer for ice and frozen goods, and a small counter. Zoning will be checked with Quezon City before opening.
Suppliers and stock. Groceries from [wholesaler] and [second wholesaler], soft drinks from [distributor], bread from [bakery] daily. Stock counted every Sunday and recorded in a notebook. Expiring items moved to the front shelf.
Daily routine. Open at [time], receive bread, sell until [time]. Restock after the morning rush. Count cash and record sales every night. People. The owner runs the store. [Family member] covers the afternoon shift and is paid ₱____ per month. No employees in year one; if the store hires, it will register with SSS, PhilHealth and Pag-IBIG first.
Marketing. A tarpaulin with opening date and hours two weeks before opening. Posts in the barangay's community Facebook group if allowed. Prices set from cost plus a margin of ____%, checked against the nearest store. A suki notebook for regular buyers, with credit limited to ₱____ per household and paid every [payday period].
4. Financial plan
Startup costs are in the table on this page. DTI charges ₱500 to register a business name with city or municipality scope, plus a ₱30 documentary stamp tax. BIR stopped collecting the ₱500 Annual Registration Fee from 22 January 2024, so it is not in the budget.[1,2]
Monthly costs. Fixed: electricity ₱____, [family member]'s pay ₱____, owner's pay ₱____, loan payment ₱____, bookkeeping ₱____. Variable: restocking at ₱____ per month at the middle sales case.
Sales estimate. Customers per day [number] × average sale ₱____ × [number] days open = ₱____ per month (middle case). Low case uses [number] customers per day; high case uses [number]. Customer numbers come from the foot traffic count and survey above.
Break-even and payback. Fixed monthly costs ₱____ ÷ gross margin ____% = ₱____ monthly sales to break even. Payback: total startup cost ₱____ ÷ monthly profit ₱____ = [number] months. Taxes: the owner will choose the tax option at BIR registration and include the filing dates in the store's compliance calendar.
Appendix. A: DTI certificate. B: Barangay clearance. C: Mayor's permit. D: BIR certificate of registration. E: Quotations for shelving and freezer. F: Wholesaler price lists. G: Photos and floor plan. H: Survey form and results. I: 12-month cash flow.
Turn this example into your plan
- Replace every bracket with your own store details
- Count households and foot traffic yourself on three days
- Ask your barangay hall and city hall for their actual fees
- Get written quotations for shelving, freezer and signage
- Fill in every ₱____ or mark it pending
- Make sure sales, break-even and loan figures agree
- Collect your appendix documents
Startup costs: [Store name] Sari-Sari Store (illustration)
| Item | Amount | Basis |
|---|---|---|
| DTI business name, city scope | ₱500 | Published by DTI |
| Documentary stamp tax on DTI fee | ₱30 | Published by DTI |
| BIR Annual Registration Fee | ₱0 | Not collected since 22 Jan 2024 |
| Barangay business clearance | ₱____ (your figure) | Set by the barangay |
| Quezon City mayor's permit and fees | ₱____ (your figure) | Assessed by the city |
| Shelving and counter | ₱____ (your figure) | Supplier quotation |
| Chest freezer | ₱____ (your figure) | Supplier quotation |
| Tarpaulin and signage | ₱____ (your figure) | Printer quotation |
| Initial stock | ₱____ (your figure) | Wholesaler price lists |
| Cash reserve | ₱____ (your figure) | Monthly fixed costs × [number] months |
| Total | ₱____ (your figure) | Sum |
Questions people ask
- Does this sari-sari store exist?
- No. It is an illustration to show how a complete plan fits together. The store, owner and street are placeholders, and there are no invented sales or profit figures.
- How much does it cost to register a sari-sari store?
- DTI charges ₱500 for a city-scope business name plus ₱30 documentary stamp tax, and BIR no longer charges the ₱500 annual registration fee. Barangay and city fees vary, so ask those offices. See the sari-sari store kit.
- Why are the sales figures blank?
- Sales depend on your street, hours, prices and competitors. A figure we made up would mislead you and any lender who reads your plan. Build yours from your own counts.
- Can I use this example for a different business?
- Yes. Keep the structure and replace the content. The template has prompts for any business type.
Sources
Checked 14 November 2026. We link the agency's own page for every requirement. Rules change; confirm with the office before you pay.
- Frequently Asked Questions · DTI Business Name Registration System
- Digest of Revenue Memorandum Circular No. 14-2024 · Bureau of Internal Revenue · 24 January 2024