How to Register a Business in the Philippines: DTI, SEC, BIR and Mayor's Permit (2026)
Updated: 1 day ago
Short answer: Register with the agency that fits your structure, then with the BIR and your city or municipality. A sole proprietor using a trade name registers it online with the DTI's Business Name Registration System (BNRS): ₱200 to ₱2,000 depending on territorial scope, plus ₱30 documentary stamp tax, valid for five years. Partnerships, corporations and OPCs register with the SEC. A DTI certificate only registers a name. It is not a permit to operate: you still need BIR registration, a barangay clearance and a mayor's permit.
Which agency registers my business: DTI, SEC or CDA?
It depends on your structure. To choose one, see our comparison of partnerships, corporations, sole proprietorships and OPCs.
Sole proprietorship: DTI. The business has no legal personality apart from its owner (Mangila v. Court of Appeals, G.R. No. 125027, August 12, 2002). What the owner registers with the Department of Trade and Industry (DTI) is the business name, if he or she will trade under a name other than his or her true name (Act No. 3883, as amended; DTI Department Administrative Order (DAO) No. 18-07, s. 2018).
Partnership: SEC. A partnership with capital of ₱3,000 or more must appear in a public instrument recorded with the Securities and Exchange Commission (SEC) (Article 1772, Civil Code). A limited partnership files a sworn certificate with the SEC (Article 1844).
Corporation or One Person Corporation (OPC): SEC. A corporation exists only from the date the SEC issues its certificate of incorporation (Section 18, Revised Corporation Code (RCC)). An OPC is a corporation with a single stockholder (Section 116, RCC).
Cooperative: CDA. A cooperative acquires juridical personality on the date the Cooperative Development Authority (CDA) issues its certificate of registration (Article 16, Republic Act (RA) No. 9520, the Philippine Cooperative Code of 2008).
Searching for a "company registration system"? Companies register with the SEC, not the DTI; see our guide on how to register a corporation.
What does DTI business name registration do?
A business name is any name different from the true name of an individual (DTI BNRS). BNRS, at bnrs.dti.gov.ph, is the DTI's online system for registering, renewing and cancelling business names.
The certificate registers a name and nothing more. The DTI says business name registration "merely provides the business a legal identity," and that to operate you need a business or mayor's permit (DTI BNRS FAQs). It does not make the business a separate legal person (Mangila).
People who search for a "DTI permit" or "DTI business permit" usually mean this certificate. The permit to operate comes from the city or municipal mayor (Sections 444(b)(3)(iv) and 455(b)(3)(iv), Local Government Code (LGC)).
Who can register a business name with the DTI?
Filipino citizens at least 18 years old (Rule II, Section 1.1, DAO No. 18-07).
Foreign individuals, only after obtaining from the DTI a certificate of registration of sole proprietorship under the Foreign Investments Act (FIA) (Rule II, Section 1.2, DAO No. 18-07; Section 5, RA No. 7042, as amended by RA No. 8179; DTI Memorandum Circular No. 22-06, s. 2022). Foreign ownership limits and minimum capital rules apply (Section 8, RA No. 7042, as amended by RA No. 11647); see how foreigners can legally invest.
Refugees and stateless persons recognized by the Department of Justice (DTI BNRS FAQs).
How do I register a business name on the DTI BNRS?
The process is fully online (DTI BNRS registration guide):
Choose New Registration under Business Name Services and accept the terms.
Fill in the owner's information.
Pick the territorial scope and type the dominant name and a descriptor of the business. BNRS checks at once whether the name is available.
Note the reference code; you need it for every later transaction, including renewal.
Complete the business and residence addresses and other details, review everything, especially your email address, and accept the undertaking.
Pay within seven calendar days, or the application is treated as abandoned. Channels include e-wallets, cards, Landbank Link.Biz and over-the-counter outlets.
BNRS emails the certificate once payment goes through. You can download it again under Transaction Inquiry with your reference code.
A representative who transacts for the owner needs a valid ID and an authorization letter signed by the owner (DTI BNRS FAQs).
How much does DTI business name registration cost?
The fee depends on the territorial scope (DTI BNRS FAQs):
Barangay: ₱200
City or municipality: ₱500
Regional: ₱1,000
National: ₱2,000
Each fee carries an additional ₱30 documentary stamp tax (DTI BNRS FAQs), the tax on certificates required by the rules of a public office (Section 188, National Internal Revenue Code (NIRC), as amended by RA No. 10963). Fees are not refundable (Rule VI, Section 1, DAO No. 18-07).
The territorial scope is the area within which the business may locate its offices (Rule I, Section 4.17, DAO No. 18-07). Pick one that covers every office or store you plan, because changing it later counts as a new application (Rule V, Section 2).
How long is a DTI certificate valid, and how do I renew it?
Five years from issuance (Rule VIII, Section 3, DAO No. 18-07). Renew through BNRS with your reference code (Rule VII, DAO No. 18-07):
Early renewal: up to 180 calendar days before expiry (Section 1).
Regular renewal: within 90 calendar days after expiry (Section 2).
Late renewal: within the next 90 calendar days, with a surcharge of 50% of the registration fee (Section 3).
After that: renewal is no longer accepted and the registration is cancelled (Section 3; Rule IX, Section 1.3.1).
When and how do I register with the BIR?
Every business registers once, on or before it starts business (Section 236(A), NIRC, as amended by RA No. 11976, the Ease of Paying Taxes Act). The BIR counts the start from the first sale, or from 30 calendar days after the mayor's permit or the DTI or SEC certificate is issued, whichever comes first (Revenue Memorandum Circular (RMC) No. 91-2024). So your DTI certificate starts a 30-day clock even if you have not opened.
Form: BIR Form 1901 for sole proprietors and other self-employed individuals; Form 1903 for corporations, partnerships and cooperatives. Use the October 2025 versions (RMC No. 97-2025).
Where: online through ORUS, the BIR's Online Registration and Update System, or manually at the appropriate Revenue District Office (RDO) (Section 236(A), NIRC, as amended).
Documents: the BIR's checklist (RMC No. 74-2025, as amended by RMC No. 91-2025). For a sole proprietor, it lists a government ID showing your name, address and birthdate; the DTI certificate, if you use a business name; and a sample of your own invoices if you will not buy BIR-printed ones. Incomplete applications are not processed.
Tax types: register each tax you will pay (Section 236(B), NIRC, as amended).
No annual fee: the ₱500 annual registration fee and yearly renewal are gone (Section 236, NIRC, as amended by RA No. 11976). The BIR stopped collecting it on January 22, 2024 (BIR Advisory, January 8, 2024).
The ₱30: what remains is a one-time ₱30 documentary stamp tax on the certificate of registration itself, paid when it is issued or replaced (Section 188, NIRC, as amended by RA No. 10963; BIR checklist under RMC No. 74-2025). It is separate from the DTI's ₱30.
Result: a certificate of registration (COR), BIR Form 2303, for the head office and each branch. A physical store displays it where the public can see it (Revenue Regulations (RR) No. 7-2024; RMC No. 91-2024). Online sellers should read our guide to the BIR registration seal badge, whose mandatory display is suspended.
What books and invoices must be ready before the first sale?
Books of accounts: manual, loose-leaf or computerized (RMC No. 65-2025). Register manual books through ORUS before the deadline of your first quarterly or annual income tax return, whichever comes first (RMC No. 3-2023). Loose-leaf and computerized books need a BIR permit or acknowledgment before use (RMC No. 65-2025). See our loose-leaf books guide.
Invoices: the invoice is the main proof of sale; official receipts are only supplementary (Section 237, NIRC, as amended; RR No. 7-2024, as amended by RR No. 11-2024). Printed invoices need an authority to print, applied for on BIR Form 1906 (Section 238, NIRC, as amended; RMC No. 97-2025).
E-invoices: covered businesses, such as large taxpayers and online sellers that are not micro taxpayers, must be able to issue electronic invoices by December 31, 2026 (RR No. 11-2025, as amended by RR No. 26-2025). See our e-invoicing guide.
How do I get a barangay clearance and mayor's permit?
Barangay clearance first. No city or municipality may issue a license or permit for a business unless the barangay where it is located first issues a clearance (Section 152(c), LGC).
One window, one form. Apply at the city or municipal business one-stop shop with a single unified form; barangay clearances for doing business are applied for and issued there too (Section 11, RA No. 11032; Rule IX, Implementing Rules of RA No. 11032).
Fire safety. No business permit may be issued without a Fire Safety Inspection Certificate from the Bureau of Fire Protection (Section 5(g), RA No. 9514, the Fire Code).
Other requirements differ by LGU. Most ask for your DTI or SEC certificate, proof of address such as a lease, a community tax certificate and, for some businesses, zoning, sanitary or occupancy clearances.
Validity and renewal. The permit is valid for one year (Section 11, RA No. 11032). Most LGUs require renewal and payment of local business tax within the first 20 days of January (Sections 165 and 167, LGC); some renew on the permit's anniversary date. See our business permit renewal guide.
What must I do before hiring employees?
SSS: employer coverage starts on the first day of operation, and each covered employee must be reported immediately (Rules 15 and 39, Implementing Rules of RA No. 11199). See SSS compliance for employers.
PhilHealth: every employer must register (Rule III, Section 13, Revised Implementing Rules of RA No. 7875, as amended).
Pag-IBIG: membership is mandatory for SSS-covered employees, and employers must report them and remit contributions (Sections 6, 23 and 24, RA No. 9679).
BIR: withhold tax on salaries and file BIR Form 1601-C by the 10th of the following month. December's return is due January 15, and eFPS filers follow staggered dates from the 11th to the 15th (RR No. 2-98, as amended; RR No. 26-2002). See our compliance calendar.
Which businesses need a separate license before opening?
General registration does not authorize a regulated activity. Common cases:
Travel agencies and tour operators: travel and tour services are primary tourism enterprises (Section 4, RA No. 9593, the Tourism Act of 2009), which must be accredited by the Department of Tourism (DOT) (Section 39, RA No. 9593).
Food, drugs, cosmetics, medical devices and other health products: dealing in them generally requires a license to operate from the Food and Drug Administration (FDA), and products that require registration must be registered (Section 11(j) and (k), RA No. 3720, as amended by RA No. 9711).
Lending and financing companies: a lending company must be a corporation with an SEC certificate of authority (Section 4, RA No. 9474), and a financing company also needs SEC authority (RA No. 8556). See our lending company guide.
What is the registration checklist for a sole proprietorship?
Choose the structure. A foreign owner completes the FIA registration first.
Register the business name on BNRS, if you will use one. The 30-day BIR clock starts on the certificate's date.
Get the barangay clearance and mayor's permit at your LGU's business one-stop shop.
Register with the BIR on Form 1901 before your first sale and within 30 days of the DTI certificate or mayor's permit, whichever is earlier. Steps 3 and 4 can run at the same time.
Set up books and invoices before the first sale, and display your COR.
Secure any industry license, such as DOT accreditation or an FDA license to operate.
Register as an employer with SSS, PhilHealth and Pag-IBIG before the first hire.
Calendar the recurring duties: BIR returns from your first month, the mayor's permit every January in most LGUs, and the DTI name every five years. Above ₱3 million in gross annual sales or receipts, your books need a yearly audit by an independent CPA (Section 232(A), NIRC, as amended by RA No. 10963).
What is the checklist for a partnership or corporation?
Register with the SEC; see how to register a corporation.
Elect officers and report them to the SEC within 30 days (Section 25, RCC); an OPC appoints its officers within 15 days of incorporation (Section 122, RCC). See what happens after SEC registration.
Register with the BIR on Form 1903 by the first sale or within 30 days of the SEC certificate, whichever comes first (RMC No. 91-2024).
Get the barangay clearance and mayor's permit, set up books and invoices, secure any industry license, and register as an employer before the first hire.
Frequently asked questions
Is a DTI certificate a business permit?
No. It registers a business name only. To operate, you need a mayor's permit (DTI BNRS FAQs).
Do I need both DTI and SEC registration?
Not for the same business. The DTI registers the business names of sole proprietors. Partnerships, corporations and OPCs register with the SEC instead (Article 1772, Civil Code; Section 18, RCC).
Which comes first: DTI, BIR or the mayor's permit?
For a sole proprietor using a business name, the DTI comes first, because the BIR asks for the DTI certificate (BIR checklist, RMC No. 74-2025). Then pursue the mayor's permit and BIR registration together, because the 30-day BIR clock is already running (RMC No. 91-2024).
Can I register my business online?
Mostly. Business names go through BNRS, and BIR registration through ORUS (Section 236(A), NIRC, as amended). Online mayor's permits depend on your LGU.
When must I register with the BIR?
By your first sale or 30 calendar days after the mayor's permit or the DTI or SEC certificate, whichever comes first (Section 236(A), NIRC, as amended; RMC No. 91-2024).
Do I need a mayor's permit if I already have a BIR certificate?
Yes. The COR is your tax registration. The permit to operate comes from the mayor (Sections 444(b)(3)(iv) and 455(b)(3)(iv), LGC), after a barangay clearance (Section 152(c), LGC). Home-based and online businesses should check their LGU's rules.
What is the difference between a business name and a registered (BIR) name?
A sole proprietorship has no personality apart from its owner (Mangila), so the BIR registers it under the owner's own name. A partnership or corporation is registered under its SEC-registered name. A business name is a trade name different from the owner's true name, which a sole proprietor must register with the DTI (Act No. 3883, as amended) and present to the BIR (BIR checklist, RMC No. 74-2025).
Does the DTI register travel agencies run as sole proprietorships, and must partnerships and corporations register with the SEC?
Both statements are generally true. The DTI registers the business name of any sole proprietorship, travel agencies included (Act No. 3883, as amended; DAO No. 18-07), but a travel agency also needs DOT accreditation (Sections 4 and 39, RA No. 9593). A partnership with capital of ₱3,000 or more must be recorded with the SEC, though an unrecorded one keeps its juridical personality (Articles 1768 and 1772, Civil Code), and a corporation exists only from its SEC certificate (Section 18, RCC).
Sources
Act No. 3883 (Business Name Law), as amended
DTI Department Administrative Order No. 18-07, s. 2018 (Revised Implementing Rules and Regulations of Act No. 3883), Rules I, II, V, VI, VII, VIII and IX
DTI Memorandum Circular No. 22-06, s. 2022; DTI Business Name Registration System FAQs and registration guide
Civil Code of the Philippines (Republic Act No. 386), Articles 1768, 1772 and 1844
Republic Act No. 11232 (Revised Corporation Code), Sections 18, 25, 116 and 122
Republic Act No. 9520 (Philippine Cooperative Code of 2008), Articles 10 and 16
Republic Act No. 7042 (Foreign Investments Act of 1991), Sections 5 and 8, as amended by Republic Act Nos. 8179 and 11647
National Internal Revenue Code of 1997, as amended by Republic Act Nos. 10963 (TRAIN) and 11976 (Ease of Paying Taxes Act), Sections 188, 232(A), 236, 237 and 238
Revenue Regulations Nos. 2-98, 26-2002, 7-2024, 11-2024, 11-2025 and 26-2025
Revenue Memorandum Circular Nos. 3-2023, 91-2024, 65-2025, 74-2025, 91-2025 and 97-2025; BIR checklist of documentary requirements (revised July 2025)
BIR Advisory dated January 8, 2024 (annual registration fee)
Local Government Code of 1991 (Republic Act No. 7160), Sections 152(c), 165, 167, 444(b)(3)(iv) and 455(b)(3)(iv)
Republic Act No. 11032 (Ease of Doing Business and Efficient Government Service Delivery Act of 2018), Section 11, and its Implementing Rules, Rule IX
Republic Act No. 9514 (Fire Code of the Philippines), Section 5(g)
Implementing Rules of Republic Act No. 11199 (Social Security Act of 2018), Rules 15 and 39
Revised Implementing Rules of Republic Act No. 7875 (National Health Insurance Act), Rule III, Section 13; PhilHealth guidelines on employer duties
Republic Act No. 9679 (Home Development Mutual Fund Law of 2009), Sections 6, 23 and 24
Republic Act No. 9593 (Tourism Act of 2009), Sections 4 and 39
Republic Act No. 3720, as amended by Republic Act No. 9711 (Food and Drug Administration Act of 2009), Section 11
Republic Act No. 9474 (Lending Company Regulation Act of 2007), Section 4; Republic Act No. 8556 (Financing Company Act of 1998)
Mangila v. Court of Appeals, G.R. No. 125027, August 12, 2002
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This article is general information as of its publication date, not legal advice, and does not create a lawyer-client relationship. For advice on your situation, consult a lawyer.
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