What is BIR Form 1903 and who files it?
Form 1903 is for non-individuals: corporations (including one person corporations), partnerships, joint ventures, cooperatives, non-stock organizations, GOCCs, government agencies, LGUs and foreign corporations (item 5). Single proprietors use Form 1901. Registration happens once, before the business starts (Sec. 236).
BIR Form 1903 requirements
You need your SEC (or CDA) certificate and articles, an invoice plan (BIR-printed invoices or a sample of your own), stockholder TINs and a ₱30 documentary stamp. The BIR's standard checklist does not ask for a separate proof of address.
| What the form asks for | Supporting document | Where to get it |
|---|---|---|
| Registered name and date of incorporation (items 6–7) | SEC certificate of incorporation (or recording, for partnerships), or CDA, HLURB or DOLE registration | SEC, CDA, HLURB or DOLE |
| Charter documents | Articles of incorporation, partnership, cooperation or association | SEC or CDA |
| Invoices (items 29–30) | Buy BIR-printed invoices at the RDO, or submit a final sample of your own invoices printed by an accredited printer | RDO; accredited printer |
| Incentives (items 25–26) | PEZA, BOI or other incentive registration | The investment promotion agency |
| Stockholders or partners with TINs (item 31) | List from corporate records | Corporate secretary |
| Authorized representative (items 16–22) | Board resolution or secretary's certificate, plus IDs of a signatory and the representative (online: a selfie of the representative holding the ID) | Corporate secretary |
| Documentary stamp | ₱30 loose stamp on the COR (paid online before an ORUS registrant downloads the electronic COR) | Your RDO or BIR e-payment channels |
Sources: BIR Form 1903 (October 2025) page 4 and the BIR Checklist of Documentary Requirements (CDR F1103, revised July 2025). Joint ventures, franchisees, common carriers and BMBEs add the documents listed there. As of November 2026.
How to register a corporation with the BIR
From SEC registration to your first corporate return
1SEC (or CDA) registration
The registered name on Form 1903 must match the SEC certificate.
2File BIR Form 1903
With the RDO of the head office, before starting business.
3Certificate of registration
Pay the ₱30 documentary stamp.
4Books and invoices
Register books (loose-leaf and computerized through ORUS); get an ATP with Form 1906.
5File returns
1702Q for each of the first three quarters, then the annual 1702-RT, -EX or -MX.
Can you register online? Yes for corporations, partnerships, cooperatives and associations: RMC 121-2023 lists business registration with an electronic COR among ORUS features, and the BIR checklist lets online registrants download the electronic COR after paying the ₱30 DST online. Government agencies, LGUs, foreign embassies and international organizations register manually at the RDO only. Next steps: Form 1906 and books of accounts.
Corporate income tax returns: 1702Q, 1702-RT, 1702-EX, 1702-MX
| Return | Who files | Deadline | Calendar-year 2027 dates | Version |
|---|---|---|---|---|
| 1702Q | Every corporation, for Q1–Q3 (none for Q4) | 60 days after each quarter | 31 May, 31 Aug, 29 Nov | January 2018 (ENCS), 1702Qv2018C |
| 1702-RT | Corporations taxed at the regular rate | 15th day of the 4th month | 15 April (TY 2026) | Not confirmed |
| 1702-EX | Corporations exempt from income tax | Same | 15 April | 1702EXv2018 |
| 1702-MX | Corporations with mixed income (regular and special or exempt) | Same | 15 April | 1702MXv2018C |
NIRC Sec. 77(B) as amended by RA 11976; versions per RMC 49-2025 and RMC 36-2026. 2027 dates are computed and moved past weekends and holidays; no official 2027 calendar yet (November 2026). See the 2027 tax calendar.
Corporate income tax rates: 25% or 20%?
| Taxpayer | Rate | Condition | Basis |
|---|---|---|---|
| Domestic corporation, regular | 25% of net taxable income | From 1 July 2020 | Sec. 27(A), RA 11534 |
| Domestic corporation, small | 20% | Net taxable income ≤ ₱5M and total assets ≤ ₱100M excluding land | Sec. 27(A), RA 11534 |
| Minimum corporate income tax (MCIT) | 2% of gross income | From the 4th taxable year; 1% from 1 Jul 2020 to 30 Jun 2023 | Sec. 27(E), RA 11534 |
| Registered business enterprise, enhanced deductions regime | 20% | Registered-project income only, from 28 Nov 2024 | RA 12066; RR 7-2025 |
| Proprietary school or non-profit hospital | 10% | If unrelated income ≤ 50% | Sec. 27(B) |
| Non-resident foreign corporation | 25% of gross income | From 1 January 2021 | Sec. 28(B)(1) |
Sources: RA 11534 (CREATE); RR 7-2025 implementing RA 12066 (CREATE MORE). As of November 2026.
Corporate income tax at four income levels
- 25% regular
- 20% small corporation
| Row | 25% regular | 20% small corporation |
|---|---|---|
| Net taxable income ₱1,000,000 | ₱250,000 | ₱200,000 |
| Net taxable income ₱3,000,000 | ₱750,000 | ₱600,000 |
| Net taxable income ₱5,000,000 | ₱1,250,000 | ₱1,000,000 |
| Net taxable income ₱6,000,000 | ₱1,500,000 | Not eligible |
Worked example: regular tax vs MCIT
- 1
Net taxable income ₱1,000,000; total assets ₱40M excluding land
Both tests met: 20%.
- 2
Regular tax: 20% × ₱1,000,000 = ₱200,000
Computed on the 1702-RT.
- 3
MCIT: 2% × gross income ₱8,000,000 = ₱160,000
Fifth year, so MCIT applies.
- 4
Tax due: the higher, ₱200,000
Less 1702Q payments and 2307 credits.
If net taxable income were ₱500,000
MCIT ₱160,000 is due
Regular tax would be only ₱100,000, below the ₱160,000 minimum.
Box-by-box guide to Form 1903
| Item | Label | What to write | Example | Common mistake |
|---|---|---|---|---|
| 1–4 | Registering office; date; TIN; RDO code | Head office, branch or facility; TIN if you have one | Head Office | Filling in BIR-only boxes |
| 5 | Taxpayer type | One box | One Person Corporation | Wrong corporation type |
| 6–9 | Registered name; incorporation date; taxable year | Exactly as on the SEC certificate; calendar or fiscal | JDC Trading Corp. | Using the trade name |
| 10–14 | Address; purpose; contacts | Full address; official email required | Makati City 1226 | Personal email |
| 15 | Expected annual gross sales | Micro, small, medium or large | Micro (< ₱3M) | Guessing high |
| 16–24 | Representative; business number; industries | Representative's TIN; primary and secondary lines | Retail trade | Representative's TIN missing |
| 25–27 | Incentives; registration; facilities | Agency, incentive, dates, regime; each facility | PEZA; WH – Warehouse | Facility not declared |
| 28 | Tax types | BIR fills in | — | Writing your own ATCs |
| 29–30 | BIR-printed invoices; authority to print | Yes/No, or printer and invoice details | ABC Press, bound | Both blank |
| 31–38 | Stockholders; agents; declaration | Names and TINs; officer's signature | Treasurer | Missing TINs; unsigned |
Labels from the official BIR Form 1903, October 2025 (ENCS) (RMC 97-2025). Part X is a payment stub for BIR-printed invoices. Classification thresholds per RR 8-2024.
Common mistakes and consequences
| Mistake | Consequence | How to avoid it |
|---|---|---|
| Operating before BIR registration | Unlawful pursuit of business: fine of ₱5,000 to ₱20,000 and 6 months to 2 years' imprisonment on conviction (Sec. 258 as amended by RA 12214) | File Form 1903 on or before the start of operations |
| Paying the ₱500 registration fee | Paying an abolished fee | Refuse |
| Using 20% with assets over ₱100M | Deficiency, 25% surcharge, 12% interest (10% and 6% for micro and small) | Apply both tests yearly |
| Filing a Q4 1702Q | Unneeded return | Q4 goes in the annual 1702 |
| Forgetting MCIT from year four | Underpayment | Compare regular tax and MCIT |
| Not claiming Forms 2307 | Paying tax already withheld | Collect 2307s quarterly |
Reduced micro and small penalties: RR 6-2024.
Buod sa Tagalog
Ang BIR Form 1903 ang ginagamit ng korporasyon, partnership, kooperatiba at iba pang hindi indibidwal para magparehistro sa BIR bago magsimula ng negosyo. ₱30 na documentary stamp lang ang bayad sa Certificate of Registration; wala nang ₱500 na annual registration fee. Kasunod nito ang 1702Q kada quarter at ang taunang 1702 tuwing 15 Abril. Ang buwis ay 25%, o 20% kung kwalipikado.
Frequently asked questions
+What is BIR Form 1903?
It is the BIR's Application for Registration for corporations and partnerships, taxable or non-taxable, including government agencies, LGUs, cooperatives and associations. The current version is October 2025 (ENCS), released with RMC 97-2025. It covers the head office, branches and facilities, and leads to the certificate of registration.
+What are the requirements for BIR Form 1903?
The form needs your SEC (or CDA) registration details, business address, industries, any incentive registration, stockholders' names and TINs, and an authorized representative. You also submit the SEC (or CDA) certificate, the articles, and either buy BIR-printed invoices or give a sample of your own. The only fee is a ₱30 loose documentary stamp on the certificate of registration, plus the price of BIR-printed invoices if you buy them.
+Who must file BIR Form 1702Q, and when is it due?
Every corporation files 1702Q for each of the first three quarters of its taxable year, within 60 days after the quarter ends. For calendar-year corporations in 2027 that works out to 31 May, 31 August and 29 November after weekend and holiday adjustments. There is no fourth-quarter 1702Q.
+What is the difference between 1702-RT, 1702-MX and 1702-EX?
All three are annual corporate returns. 1702-RT is for corporations taxed at the regular rate. 1702-EX is for corporations exempt from income tax. 1702-MX is for corporations with mixed income: part taxed at regular rates and part under a special rate or exemption. Pick the one that matches your registered tax regime.
+What is the deadline for filing 1702-RT?
The 15th day of the fourth month after the close of the taxable year. For a calendar-year corporation that is 15 April, so the 2026 return is due 15 April 2027. Fiscal-year corporations count from their own year-end. 1702-EX and 1702-MX share the deadline.
+Is the corporate income tax rate 20% or 25%?
25% is the regular rate. A domestic corporation pays 20% only if net taxable income is ₱5 million or less and total assets are ₱100 million or less, excluding the land under its office, plant and equipment. Both tests must be met.
+When does MCIT apply, and what is the rate?
The minimum corporate income tax is 2% of gross income from the fourth taxable year after operations began. It was 1% from 1 July 2020 to 30 June 2023. The corporation pays MCIT when it is higher than the regular income tax.
+Do corporations still pay the ₱500 annual registration fee?
No. The fee disappeared when RA 11976 rewrote Section 236, and RR 11-2024 says taxpayers are no longer required to pay it. Existing certificates of registration showing the fee remain valid and need not be replaced. Ignore anyone who asks you to pay it.
Sources and references
- BIR Form 1903 (October 2025 ENCS) — official form and page-4 checklist (checked November 12, 2026)
- BIR Checklist of Documentary Requirements (July 2025) — CDR F1103: corporations, partnerships, cooperatives, associations (checked November 12, 2026)
- RMC 97-2025 — revised registration forms, October 2025 (checked November 12, 2026)
- RA 11534 (CREATE) — 25% and 20% corporate rates; MCIT (checked November 12, 2026)
- RR 7-2025 — CREATE MORE (RA 12066) rules (checked November 12, 2026)
- RA 11976 (Ease of Paying Taxes Act) — registration (Sec. 236) and 1702 deadlines (Sec. 77) (checked November 12, 2026)
- RMC 49-2025 and RMC 36-2026 — current 1702 versions (checked November 12, 2026)
- RR 8-2024 — micro, small, medium and large taxpayer classes (checked November 12, 2026)
- RMC 4-2026 — books of accounts registered through ORUS (checked November 12, 2026)
Related tools and guides
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
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