BIR Form 1903: registration for corporations and partnerships

Who uses Form 1903 instead of 1901

BIR lists Form 1903 for corporations, partnerships, cooperatives and associations. Any business registered with the SEC or the Cooperative Development Authority is a 1903 case. A sole proprietor with a DTI name uses Form 1901 instead.^[1]

Example: two friends who register a partnership with the SEC to run a laundry shop in Iloilo City file Form 1903 for the partnership. Neither partner files a Form 1901 for that shop, because the partnership, not each person, is the taxpayer for the business.

What to prepare

Bring Form 1903 in two originals for a manual application, the SEC or CDA registration documents, and the details of the head office address. BIR also asks how you will issue invoices: BIR Printed Invoices bought at registration, or a final sample of your own invoices. Before an accredited printer can print your invoices, you need an Authority to Print, which BIR issues without a fee.^[1,5]

Other agencies ask for the same papers. Pag-IBIG, for instance, asks partnerships and corporations for certified true copies of the SEC certificate and the approved articles and by-laws, so request several certified copies from the SEC at once.^[2]

• Form 1903, two originals if filing on paper
• SEC Certificate of Incorporation or Partnership, or CDA certificate
• Articles of incorporation or partnership, and by-laws
• ID of the authorized officer, and a board resolution or secretary's certificate naming them
• Head office address and lease or proof of address
• Invoice plan and ₱30 for the documentary stamp

Where to file and what you get

File with the RDO that has jurisdiction over the head office. Each branch you register also gets its own Certificate of Registration, so a corporation with a main store and two branches ends up with three certificates.^[1]

When registering, the corporation declares its expected gross sales. BIR uses that declaration to classify new registrants as micro (under ₱3,000,000), small, medium or large.^[4]

Tax differences to expect as a corporation

The 8% income tax option is written for self-employed individuals and professionals, and the graduated rates in the same section of the Tax Code are for individuals. A corporation, including an OPC, is not an individual, so it does not get either of those. Ask an accountant to explain the corporate income tax that applies before you choose between a sole proprietorship and an OPC.^[3]

A corporation still registers books of accounts and keeps them, and still issues invoices for every sale. See sole proprietorship vs OPC vs corporation for the wider comparison, and OPC registration for the SEC side.^[5]

Form 1903 at a glance

Questions people ask

Does a One Person Corporation use Form 1903?

Yes. An OPC is a corporation registered with the SEC, and BIR lists Form 1903 for corporations. The owner does not register the business under Form 1901.

Can a corporation choose the 8% income tax?

No. The Tax Code gives the 8% option to self-employed individuals and professionals. Corporations follow the corporate income tax rules.

Do I file Form 1903 again for a new branch?

Each branch is registered and gets its own Certificate of Registration. Ask your RDO which form it wants for adding a branch to an existing registration.

Is there a yearly BIR fee for corporations?

No. BIR registration is done once and the Annual Registration Fee has not been collected since 22 January 2024.