Applying BIR Forms

To apply for a BIR Form 2303 (Certificate of Registration) and BIR Form 1912 (for self-employed individuals, professionals, and mixed-income earners) in the Philippines, follow these steps:

### 1. Prepare the Necessary Documents:

Before going to the Bureau of Internal Revenue (BIR) office, gather the following documents:

- **Filled-out BIR Form 1912**: This form is used for registration of self-employed individuals, including those earning income purely from business or profession.

- **Valid government-issued ID**: With your photo and signature (e.g., passport, driver's license).

- **Proof of business address**: Such as a lease contract or title of the property. If self employed it's your home address.

- **Proof of identification of the applicant**: For individual taxpayers.

- **Payment of Registration Fee (P500)**: The payment can be made using the BIR Payment Form (BIR Form 0605).

### 2. Visit the BIR Office:

Go to the Revenue District Office (RDO) where your business is located or where you reside.

### 3. Submit the Required Documents:

Submit the completed BIR Form 1912 along with the supporting documents. After evaluation, the BIR will issue a BIR Form 2303, which is the Certificate of Registration (COR).

### 4. Secure Your BIR Form 2303:

Once issued, the BIR Form 2303 certifies your registration as a taxpayer. It will indicate your Taxpayer Identification Number (TIN) and the taxes you need to file and pay.

### 5. Update BIR Form 2303 (if necessary):

If there are any changes in your business or employment status, you need to update your BIR Form 2303 by submitting an updated BIR Form 1912 and the necessary documents to the BIR.

### 6. Issue Official Receipts:

After securing your BIR Form 2303, you can purchase or print official receipts (ORs). These ORs are required for issuing to SMDC or BDO or any other entity that pays you a commission but for 1% commission, that's non taxable.

### 7. Register Your Books of Accounts:

You will also need to register your books of accounts with the BIR, which include the journal, ledger, and subsidiary sales journal, among others.

### 8. Apply for BIR Form 1912 (if required):

BIR Form 1912 is typically not a commonly known form in the standard registration process. Ensure you’re referring to the correct form for your specific need. If you mean another form, please verify its number and function to guide you properly.

### 9. Pay Your Taxes:

As a self-employed individual, you will need to file your taxes regularly. This includes filing income tax returns and other applicable taxes, like percentage tax or VAT.

If entities like SMDC or BDO is asking for the BIR Form 2303 and you're registered correctly, provide them with a copy of this certificate. It serves as proof that you are a registered taxpayer in the Philippines.

If you’re unsure about any step, consider visiting the nearest BIR office for assistance or consulting with a tax professional who can guide you through the process.

###BIR Application for Authority to Print 

BIR Form 1912 is used for the "Application for Authority to Print Receipts and Invoices." This form is essential when you need to print official receipts (ORs) or invoices that will be issued to clients or customers, including entities like BDO that pay your commission.

Here’s how you can apply for BIR Form 1912:

### 1. Prepare the Required Documents:

You will need the following documents before submitting the BIR Form 1912:

- **Completed BIR Form 1912**: This form should be filled out with all necessary details, including your Taxpayer Identification Number (TIN), the name of the printer, and other relevant information.

- **Photocopy of your BIR Certificate of Registration (Form 2303)**: To verify that you are a registered taxpayer.

- **Photocopy of the latest Annual Registration Fee Payment (BIR Form 0605)**: Proof that you have paid the required registration fee for the current year.

### 2. Select an Accredited Printer:

Choose a printing company accredited by the BIR to print your receipts or invoices. The printer must comply with the standards and security features required by the BIR.

### 3. Submit BIR Form 1912 to Your RDO:

Bring the completed BIR Form 1912 and the necessary supporting documents to your Revenue District Office (RDO). Your RDO is the one where your business or personal registration is located. If Mandaluyong then it's the RDO in Mandaluyong City Hall

### 4. Await the Approval:

The BIR will review your application and, once approved, will issue an Authority to Print (ATP) Receipts and Invoices. This ATP is a document that allows the printer to proceed with printing your official receipts or invoices.

### 5. Printing of Receipts/Invoicing:

Once you have the ATP, provide it to your selected accredited printer. The printer will then proceed to print your official receipts or invoices with the required security features.

### 6. Receive Your Printed Receipts/Invoices:

After printing, you will receive your official receipts or invoices, which you can start issuing to your clients, including SMDC or BDO, when they pay your commissions.

### 7. Record the Receipts/Invoices:

Ensure that you properly record the receipt or invoice books in your books of accounts. The BIR may require you to report the number of receipts or invoices you have used during the year.

This process ensures that your official receipts or invoices are compliant with BIR regulations, allowing you to legally document sales or services rendered in exchange for payments like commissions from SMDC or BDO.