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Difference between revisions of "Philippines - Register an Accounting Firm"

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##**#Photocopy of Proof of Payment [https://www.bir.gov.ph/images/bir_files/old_files/pdf/1210605.pdf Proof of payment], previous approved Authority to Print Invoice (ATP), Certificate of Registration (COR) BIR, last booklet printed.
 
##**#Photocopy of Proof of Payment [https://www.bir.gov.ph/images/bir_files/old_files/pdf/1210605.pdf Proof of payment], previous approved Authority to Print Invoice (ATP), Certificate of Registration (COR) BIR, last booklet printed.
 
##'''Register with the BIR'''
 
##'''Register with the BIR'''
##*Please visit a suitable BIR Provincial Office [https://www.bir.gov.ph/index.php/contact-us/directory/regional-offices.htm Contactl] or BIR Revenue District Office  [https://www.bir.gov.ph/index.php/contact-us/directory/revenue-district-offices.html Locations] where the business is located, present the required documents and follow the entire officer’s guide to apply for TIN, Authority to Print Invoice and Book of Journal.<br>
+
##*Please visit a suitable BIR Provincial Office [https://www.bir.gov.ph/index.php/contact-us/directory/regional-offices.html Contact] or BIR Revenue District Office  [https://www.bir.gov.ph/index.php/contact-us/directory/revenue-district-offices.html Locations] where the business is located, present the required documents and follow the entire officer’s guide to apply for TIN, Authority to Print Invoice and Book of Journal.<br>
 
#'''Other registration requirements'''
 
#'''Other registration requirements'''
 
#:Please register your business with the following offices to comply with existing regulations:<br>
 
#:Please register your business with the following offices to comply with existing regulations:<br>

Revision as of 04:24, 15 February 2020

Procedure

You are a Philippine citizen. You are 18 years old and over. You can register an Accounting Firm in Philippines. Depend on your Accounting Firm is a sole proprietorship, a partnership or a corporation, the registering process will have a little difference as below. Please follow the below guide to register an Accounting Firm in Philippines:

  1. Business Entity Registration
    1. For Sole Proprietorship
      In registering your Accounting Firm name with the Department of Trade and Industry (DTI), you can do it by Online or In-person at the DTI-Provincial Office:
      • By Online
        • Please enter the Online Portal Apply onlineand follow its prompts, choose your appropriate status to perform the business name service here. Please refer this Online guide Link:Online Portal if you get any confusing.
      • In-Person
        • Prepare the requirements:
          1. Accomplished application form Application;
          2. Other BN-related application form (if applicable) Application;
          3. Two of your identical passport size picture with signature at the back and taken not more than 1 year preceding this filing;
          4. Photocopy and original of proof of citizenship such as: Birth certificate, PRC ID, voter’s ID, passport for natural born Filipinos whose names are suggestive of an alien nationality; Naturalization certificate and Oath of Allegiance or ID card issued by the BID for naturalized Filipinos; Affidavit of Election or ID card issued by BID if citizenship is acquired by election;
          5. Additional documents for Franchise holder: Photocopy of Franchise Agreement, each page duly certified by the franchisor or franchisee; Photocopy of BN Certificate of the franchisor;
          6. Additional documents for Foreign investor: Certified true copy of the certificate of authority to engage in business in the Philippines per RA 7042 issued by the DTI-NCR; Certified true copy of latest business permit form the concerned Local Government Unit (LGU); Photocopy and original of Alien Certificate of Registration (ACR) updated for the current year; Accomplished DTI form No.17 Form 17; Current written appointment of Filipino Resident Agent Agreement; Clearance from other involved agencies such as PNP, Department of Science and Technology, etc.; Accomplished form No.16A Clearance; Interview sheet with interviewer’s findings & recommendation Interview sheet; Proof of Inward Remittance of Foreign Currency with Peso Conversion for Non-resident Inward Remittance; Bank Certificate of Deposit for resident alien Bank certificate; Certification from Resident Alien not seeking Remittance of Profits and Dividends Abroad Not seeking remittance Form
          7. Apply for the Accounting Firm name registration certificate Please visit the DTI-Provincial Office where the Accounting Firm located BNRS Contact; and Department of trade and industry, present the required documents and follow the entire officer’s guide, pay applicable fees to apply for the Accounting Firm name registration certificate.
    2. For Partnership/ Corporation
      It is essential for a Partnership or a Corporation to register with the Securities and Exchange Commission (SEC) in order for them to be treated as a legal or judicial entity. You can do it by Online or In-person at a suitable SEC Satellite Office:
      • By Online
        • Enter the Online Portal Apply Online then follow its prompts to create your account using existing email address and use it to access and login, select Application Type (register a new company), verify name, add Company details and Upload all required documents (refer below section for more detail corresponding) then choose “Submit” for processing, review, and approval of SEC.
      • In-Person
        • Register your Accounting Firm as a Stock Corporation
        • Non-cash/Cash payment for subscription
          1. Prepare the requirements:
            • Cover Sheet For Registration;
            • Name Verification Slip (perform online as above or at SEC Name Verification Unit);
            • Articles of Incorporation (AI) and By-laws (BL) Article of incorporation;
            • Treasurer’s Affidavit Form;
            • Joint affidavit of two incorporators to change corporate name Joint Affidavit (not required if already stated in AI);
            • SEC Form Stock and Transfer Book (STB) 2016STB;
            • Endorsement/clearance from other government agencies, if applicable
            • Clearance from other Department of the Commission;
            • Application Form for registration under the Foreign Investments Act of 1991 (R.A. 7042, as amended) Application for Corporations with more than 40% foreign equity;
            • Endorsement/clearance from: Philippine Economic Zone Authority (PEZA) for applicant under R.A. 7916; Subic Bay Metropolitan Authority (SBMA) or Clark Development Corporation (CDC) for applicant under R.A. 7227; and Cagayan Economic Zone Authority (CEZA) for applicant under R.A. 7922.
              Note: Additional requirements based on kind of payment for subscription can be required by SEC.
          2. Apply for SEC Registration Certificate
            • Please visit a suitable SEC Satellite Office SEC satellite Office present the required documents and follow the entire officer’s guide to verify or reserve proposed name, present Articles of Incorporation and By-Laws at the Green Lane Unit, pay filing fee at the Cashier, and claim the Certificate of Incorporation.
        • Register your Accounting Firm as a Non-Stock Corporation
          1. Prepare the requirements:
            • Cover Sheet For Registration;
            • Name Verification Slip (perform online as above or at SEC Name Verification Unit);
            • Articles of Incorporation (AI) and By-laws (BL) link;
            • Joint affidavit of two incorporators to change corporate name Change of Name (not required if already stated in AI);
            • SEC Form Membership Book (MB) 2016 MB;
            • List of the names of contributors or donors and the amounts contributed or donated certified by the treasurer. There is no fixed amount of contribution required but only such reasonable amount as the incorporators and trustees may deem sufficient to enable the corporation to start operation, except in the case of foundations which must have a minimum contribution of at least One Million Pesos (P1000000);
            • Endorsement/clearance from other government agencies, if applicable;
              Note: Additional requirements based on kind of payment for subscription can be required by SEC.
          2. Apply for the Certificate of Incorporation
            • Please visit a suitable SEC Satellite Office location present the required documents and follow the entire officer’s guide to verify or reserve proposed name, present Articles of Incorporation and By-Laws at the Green Lane Unit, pay filing fee at the Cashier, and claim the Certificate of Incorporation.
        • Register your Accounting Firm as a Partnership
          1. Prepare the requirements:
            • Cover Sheet For registration;
            • Name Verification Slip (perform online as above or at SEC Name Verification Unit);
            • Articles of Partnership (AP) Article of Partnership;
            • Endorsement/clearance from other government agencies, if applicable.
              Note: For limited partnership, the word “Limited” or “Ltd” should form part of the partnership name.
          2. Apply for the Certificate of Recording of the Articles of Partnership
            • Please visit a suitable SEC Satellite Office location present the required documents and follow the entire officer’s guide to verify or reserve proposed name, present Articles of Partnership at the Green Lane Unit, pay filing fee at the Cashier, and claim to get the Certificate of Recording of the Articles of Partnership.
  2. Business Permit
    These for applying for business permit and license from the City/Municipality where the Accounting Firm is to be located:
    1. Prepare the requirements:
      • The DTI or SEC Registration;
      • Certificate / Articles of Incorporation;
      • Community Tax Certificate;
      • Barangay Clearance;
      • Location Clearance;
      • Certificate of Occupancy;
      • Building Permit;
      • Fire Safety / Inspection Permit;
      • Electrical Inspection Certificate;
      • Contract of Lease;
      • Picture / Sketch of the Site;
      • SSS Registration.
    2. Apply for business permit
      • Please visit the suitable City Hall of Municipality or City where the business is located locations, present the required documents and follow the entire officer’s guiding to apply for business permit. Along with this, you also have to get sector specific clearances if required.
  3. Register with the BIR
    You need to register with the Bureau of Internal Revenue (BIR) District Office to get your Tax Identification Number (TIN), Authority to Print Invoice and Book of Journal:
    1. Prepare the requirements:
      • Application for Tax Identification Numbers (TIN) for Employers
        • For Self Employed/Mixed Income Individual:
          1. Application for registration Application;
          2. Birth Certificate or any valid ID showing name, address and birth date;
          3. Mayor’s Permit or application for Mayor’s Permit;
          4. DTI Certificate of Registration of Business Name.
        • For Partnerships and Corporations:
          1. Application for registration Application;
          2. SEC Certificate of Registrations for Partnerships and Corporation;
          3. Mayor’s Permit or Application for Mayor’s permit.
      • Application for Authority to Print Receipts and Invoices
        • For New Taxpayers:
          1. Application for Authority to Print Receipts and Invoices Application;
          2. Job Order;
          3. Final and Clear Sample of Receipts and Invoices (machine printed);
          4. Photocopy of BIR Form 1901 BIR Form 1901 or BIR Form 1903 BIR Form 1903], TIN Card, Proof of Payment Proof of Payment
        • For Registered Taxpayer:
          1. Application for Authority to Print Receipts and Invoices ENCS Final;
          2. Job Order;
          3. Final and clear sample of receipts and invoices;
          4. Photocopy of Proof of Payment Proof of payment, previous approved Authority to Print Invoice (ATP), Certificate of Registration (COR) BIR, last booklet printed.
    2. Register with the BIR
      • Please visit a suitable BIR Provincial Office Contact or BIR Revenue District Office Locations where the business is located, present the required documents and follow the entire officer’s guide to apply for TIN, Authority to Print Invoice and Book of Journal.
  4. Other registration requirements
    Please register your business with the following offices to comply with existing regulations:
    1. Register with Social Security System (SSS)
      This is for Social Security System (SSS) Certificate. You can do it by in-person at a suitable SSS Provincial Office where the Accounting Firm is located.
      • Prepare the requirements:
        • Employers Registration Emplkyeers Registration and Employment Report Employment Report;
        • Specimen Signature Card Specimen signature card;
        • Sketch of business;
        • Business Name Registration, Business Permit or any proof of business operations for Single Proprietorship;
        • Photocopy of approved Articles of Parnership (original must be presented for authentication purposes) for Partnership;
        • Photocopy of approved Articles of Incorporations (and orginal) for Corporations.
      • Register with SSS
        • Please visit a suitble SSS Provincial Office where the Accounting Firm is located Locations, present the required documents and follow the entire officer’s guide to apply for SSS certificate.
    2. Register with Department of Labor and Employment (DOLE)
      Every employer, as defined in Rule 1002 of the Occupational Safety and Health Standards, shall register his/her business to the Regional Labor Office or authorized representative having jurisdiction thereof to form part of the databank of all covered establishments.
    3. Registry of Establishment
      • Visit DOLE-NCR building or any suitable DOLE Regional/Provincial Office Locations; and Department of Labour and Employment, present the required document and follow the entire officer’s guide to apply for registration of Establishment.
    4. Register with PhilHealth
      With deductions for PhilHealth contributions which is mandatory for those in the private and government sectors, this program ensures that medicare benefits are enjoyed by employees.
      • Prepare the requirements:
      • Apply for PhilHealth Employer Number (PEN) and Certificate of Registration (COR)
        • Please visit a suitable PhilHealth Office Locations, present the required documents and follow the entire officer’s guide to apply for PEN and COR.
    5. Register with PAG-IBIG
      PAG-IBIG is for Pagtutulungan sa Kinabukasan – Ikaw, Bangko, Industriya at Gobyerno. Per Republic Act 7742 which was fully implementd on 01 January 1995, membership to the PAG-IBIG Fund shall be mandatory for all employees covered by the SSS and/or the Government Service Insurance Systerm (GSIS) and earning at least Php4000 a month. This mandatory coverage extends to expatriates whose age is up to 60 years old and who are compulsarily coverd by the SSS. Membership for employees who are earning less than Php4000 a month, including those who belong to other working groups, shall be on a voluntary basis.
      • Requirements for Individual Payors (IPs)
        • Employer’s Data Form; Member Data Form (for employees); Certificate of SSS Coverage and Compliance; DTI Business Name Registration; and Mayor’s Permit or Business Permit for Sole Proprietorship;
        • SEC Registration or Articles of Parnership or Articles of Incorporation and By-Laws for Parneship/Corporation.
      • Register with PAG-IBIG
        • Please visit a suitable PAG-IBIG office Locations, present the required documents and follow the entire officer’s guide to apply for registeration with PAG-IBIG.
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Required Documents

  1. Business Entity Registration
    1. For Sole Proprietorship
      • Accomplished application form Bn related Form;
      • Other BN-related application form (if applicable) Other BN-Related Form;
      • Two of your identical passport size picture with signature at the back and taken not more than 1 year preceding this filing;
      • Photocopy and original of proof of citizenship such as: Birth certificate, PRC ID, voter’s ID, passport for natural born Filipinos whose names are suggestive of an alien nationality; Naturalization certificate and Oath of Allegiance or ID card issued by the BID for naturalized Filipinos; Affidavit of Election or ID card issued by BID if citizenship is acquired by election;
      • Additional documents for Franchise holder: Photocopy of Franchise Agreement, each page duly certified by the franchisor or franchisee; Photocopy of BN Certificate of the franchisor;
      • Additional documents for Foreign investor: Certified true copy of the certificate of authority to engage in business in the Philippines per RA 7042 issued by the DTI-NCR; Certified true copy of latest business permit form the concerned Local Government Unit (LGU); Photocopy and original of Alien Certificate of Registration (ACR) updated for the current year; Accomplished DTI form No.17 Form No. 17; Current written appointment of Filipino Resident Agent Appointment Of Resident Agent; Clearance from other involved agencies such as PNP, Department of Science and Technology, etc.; Accomplished form No.16A Application; Interview sheet with interviewer’s findings & recommendation Interview sheet; Proof of Inward Remittance of Foreign Currency with Peso Conversion for Non-resident Inward Remittance; Bank Certificate of Deposit for resident alien Bank certificate; Certification from Resident Alien not seeking Remittance of Profits and Dividends Abroad Certification Form
    2. For Partnership/ Corporation
      • Register your Accounting Firm as a Stock Corporation
        • Cover Sheet Cover sheet for registration;
        • Name Verification Slip (perform online as above or at SEC Name Verification Unit);
        • Articles of Incorporation (AI) and By-laws (BL) Article of incorporation;
        • Treasurer’s Affidavit Form;
        • Joint affidavit of two incorporators to change corporate name Join Affidavit (not required if already stated in AI);
        • SEC Form Stock and Transfer Book (STB) 2016STB;
        • Endorsement/clearance from other government agencies, if applicable
        • Clearance from other Department of the Commission;
        • Application Form for registration under the Foreign Investments Act of 1991 (R.A. 7042, as amended) : Application Form for Corporations with more than 40% foreign equity;
        • Endorsement/clearance from: Philippine Economic Zone Authority (PEZA) for applicant under R.A. 7916; Subic Bay Metropolitan Authority (SBMA) or Clark Development Corporation (CDC) for applicant under R.A. 7227; and Cagayan Economic Zone Authority (CEZA) for applicant under R.A. 7922.
      Note: Additional requirements based on kind of payment for subscription can be required by SEC.
      • Register your Accounting Firm as a Non-Stock Corporation
        • Cover Sheet For registration
        • Name Verification Slip (perform online as above or at SEC Name Verification Unit);
        • Articles of Incorporation (AI) and By-laws (BL) Articles;
        • Joint affidavit of two incorporators to change corporate name join Affidavit (not required if already stated in AI);
        • SEC Form Membership Book (MB) SEC Form;
        • List of the names of contributors or donors and the amounts contributed or donated certified by the treasurer. There is no fixed amount of contribution required but only such reasonable amount as the incorporators and trustees may deem sufficient to enable the corporation to start operation, except in the case of foundations which must have a minimum contribution of at least One Million Pesos (P1000000);
        • Endorsement/clearance from other government agencies, if applicable;
      Note: Additional requirements based on kind of payment for subscription can be required by SEC.
      • Register your Accounting Firm as a Partnership
        • Cover Sheet For registration;
        • Name Verification Slip (perform online as above or at SEC Name Verification Unit);
        • Articles of Partnership (AP) Article of partnership;
        • Joint affidavit of two incorporators to change corporate name Join Affidavit (not required if already stated in AP);
        • Endorsement/clearance from other government agencies, if applicable. Note: For limited partnership, the word “Limited” or “Ltd” should form part of the partnership name.
  2. Business Permit
    • The DTI or SEC Registration;
    • Certificate / Articles of Incorporation;
    • Community Tax Certificate;
    • Barangay Clearance;
    • Location Clearance;
    • Certificate of Occupancy;
    • Building Permit;
    • Fire Safety / Inspection Permit;
    • Electrical Inspection Certificate;
    • Contract of Lease;
    • Picture / Sketch of the Site;
    • SSS Registration.
  3. Register with the BIR
    1. Application for Tax Identification Numbers (TIN) for Employers
      For Self Employed/Mixed Income Individual:
      • Application for registration Application;
      • Birth Certificate or any valid ID showing name, address and birth date;
      • Mayor’s Permit or application for Mayor’s Permit;
      • DTI Certificate of Registration of Business Name.
      For Partnerships and Corporations:
      • Application for registration Application;
      • SEC Certificate of Registrations for Partnerships and Corporation;
      • Mayor’s Permit or Application for Mayor’s permit.
    2. Application for Authority to Print Receipts and Invoices
      For New Taxpayers:
      • Application for Authority to Print Receipts and Invoices Application;
      • Job Order;
      • Final and Clear Sample of Receipts and Invoices (machine printed);
      • Photocopy of BIR Form 1901 BIR Form 1901 or BIR Form 1903 BIR 1903, TIN Card, Proof of Payment Proof of payment;
      For Registered Taxpayer:
      • Application for Authority to Print Receipts and Invoices 1906.ECS Final
      • Job Order;
      • Final and clear sample of receipts and invoices;
      • Photocopy of Proof of Payment Application, previous approved Authority to Print Invoice (ATP), Certificate of Registration (COR) BIR, last booklet printed.
  4. Other registration requirements
    1. Register with Social Security System (SSS)
      • Employers Registration SSR registration and Employment Report Employment Report;
      • Specimen Signature Card Specimen signature;
      • Sketch of business;
      • Business Name Registration, Business Permit or any proof of business operations for Single Proprietorship;
      • Photocopy of approved Articles of Parnership (original must be presented for authentication purposes) for Partnership;
      • Photocopy of approved Articles of Incorporations (and orginal) for Corporations.
    2. Register with Department of Labor and Employment (DOLE)
      • Registry of establishments under Occupational Health and Safety Standards [link: DOLE;
    3. Register with PhilHealth
      • The duly accomplished Employer Data Record Employer card;
      • SEC Registration if parnership or corporation;
      • DTI Registration if solely owned;
      • License to Operate;
    4. Register with PAG-IBIG
      • Employer’s Data Form; Member Data Form (for employees); Certificate of SSS Coverage and Compliance; DTI Business Name Registration; and Mayor’s Permit or Business Permit for Sole Proprietorship;
      • SEC Registration or Articles of Parnership or Articles of Incorporation and By-Laws for Parneship/Corporation.

Office Locations & Contacts

DEPARTMENT OF TRADE AND INDUSTRY
Trade & Industry Building
361 Senator Gil J. Puyat Avenue,
Makati City, Metro Manila
Philippines 1200

Trunkline
Telephone: (02) 8251 3670, (02) 8251 1223, (02) 8890 1302
Mobile Phone: (0917) 595 3930
Email Address: bnrshelpdesk@dti.gov.ph


LEAGUE OF CITIES OF THE PHILIPPINES
The LCP Executive Director c/o LCP Secretariat
Unit J& K, 7th floor, CyberOne Building,
Eastwood Libis, Quezon City 1610
Tel. Nos. : (632) 470-6837; 470-6813; 470-6843
Fax No. : (632) 470-7210
Email : league.cities.philippines@gmail.com


LEAGUE OF MUNICIPALITIES OF THE PHILIPPINES
2nd Flr. LMP Bldg, 265 Ermin Garcia St.,
Cubao, Quezon City, Philippines, 1109
Tel / Fax Nos: (632) 913 5737 to 38
Email : president@lmp.org.ph

Local Government Units (Directory)


Social Security System
SSS Trunkline No. (632) 8920-6401
SSS Call Center: (632) 8920-6446 to 55
IVRS: (632) 7917-7777
Toll-Free No.: 1-800-10-2255777
SSS Email: member_relations@sss.gov.ph
SSS Facebook: https://www.facebook.com/SSSPh

More detail in the link : SSS Office Locations.


Philhealth Head Office
Address:
Citystate Centre, 709 Shaw Blvd.,
1603 Pasig City, Philippines
Trunkline: 8441-7444
Call Center: 8441-7442
Textline:0917-898-7442 (PHIC)
email: actioncenter@philhealth.gov.ph

Regional Offices


Pag-IBIG Fund
8-724-4244 (8-Pag-IBIG)

Letters may be sent to Members Relations Department (MRD):
2nd Flr, JELP Business Solution Center,
409 Shaw Boulevard, Brgy. Addition Hills,
Mandaluyong City, Philippines

Directory


Note: NTC issued Memorandum Order No. 10-10-2017 last October 27, 2017, directing all telecommunications providers in the country to migrate all its customers to eight-digit telephone numbers.

3000-YYYY to 3499-YYYY – Bayan Telecommunications, Inc.
6000-YYYY to 6699-YYYY – ABS-CBN Converge, Inc.
6700-YYYY to 6999-YYYY – Eastern Telecommunication Philippines/ Telecommunications Technologies Philippines Inc.
7XXX-YYYY – Globe Telecom, Inc./ Innove Communications, Inc.
8XXX-YYYY – PLDT, Inc./ Digital Telecommunications Philippines, Inc.

A customer who still incorrectly dials the old seven-digit number will hear a special announcement saying the format has been changed to eight-digit, for a period of three months after the migration (March 18, 2019 to June 17, 2019).

To know more: Migration to 8-Digit Landline Number

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Eligibility

  • Philippine citizen that is 18 years old and over.

Fees

  • At DTI, registration fee depending on territorial coverage of the business name and documentary stamp: Php200 for barangay, Php500 for municipal, Php1000 for regional, and Php2000 for national coverage.
  • At SEC, registration fee Php360

Validity

  • DTI registration: 5 years
  • SEC registration: 50 years
  • Business permit: 1 year
  • BIR registration: 1 year

Documents to Use

Accomplished application form : Application
Other BN-related application form (if applicable) Application

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Sample Documents

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Processing Time

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Related Videos

Videos explaining the procedure or to fill the applications. 
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Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	



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Instructions

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e.g. The state office holds birth records since january 1908.



Required Information

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e.g.
1. Date of Birth.
2. City or County of Birth.



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Information which might help

  • Firm is one kind of Sevice business class, it offers professonal services, such as accounting,legal, engineering, business consulting, customer service and architecture.
  • Foreign ownership is limited by mandate of the constitution and specific laws, and you can refer detail at Ninth regular foreign investment negative list Foreign investment. Accountancy is a field that is No foreign equity.

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