Congratulations on passing the PLE! This is an important step towards adulthood (or the second time for others like me). This page provides a list of requirements for starting your practice as a Moonlighter, which should be done after taking the oath and completing the registration process.

First, you need to complete the BIR registration:

Why is it necessary to register our practice with the BIR?

Registering your practice will help professionalize your profession. It is also a requirement for various transactions, such as establishing an office in a commercial building or a separate address from your residence. The Local Government Unit (LGU) will ask for your registration, along with other permits and licenses.

Moreover, registering with the BIR not only legalizes your private practice, but it is also necessary if you plan to practice in different health institutions or hospitals. This registration will provide information about your sources of income, financial status, and creditworthiness when applying for bank loans.

What’s the first step in registering?

You will need your Tax Identification Number (TIN). If you already have one, especially if you have previous work experience, you can use the same TIN. If you have misplaced it, do not obtain another one, as it is considered a crime to have multiple TINs.

Photo taken from MyFinanceMD

Application form Links:

• Form 1901 and 1906

  • Form 1901 - Application for Registration For Self-Employed (Single Proprietor/Professional), Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estate and Trust
    • This form is to be accomplished by self-employed and mixed income individuals, estates/trusts doing/just starting a business, or opening a new branch for registration.
    • To be filed with the RDO having jurisdiction over the head office or branch office.
  • Filing Date
    • On or before commencement of new business or before payment of any tax due or before filing a return.
  • Form 1906 - Application for Authority to Print Receipts and Invoices
    • This form is to be accomplished by all taxpayers every time printing of receipts and invoices is needed.
    • To be filed with the RDO having jurisdiction over Head Office or branch.
  • Filing Date
    • To be filed each time taxpayer needs to print receipts and invoices.

• Form 0605 - Payment Form

  • This form is to be accomplished every time a taxpayer pays taxes and fees which do not require the use of a tax return such as second installment payment for income tax, deficiency tax, delinquency tax, registration fees, penalties, advance payments, deposits, installment payments, etc.

  • Filing Date

    This form shall be accomplished:

    1. Every time a tax payment or penalty is due or an advance payment is made;

    2. Upon receipt of a demand letter / assessment notice and/or collection letter from the BIR; and

    3. Upon payment of annual registration fee for a new business and for renewals on or before January 31 of every year.

• Application for TIN requirements

What are documents that will be released by the BIR after processing?

After processing the application for registration, expect to receive the following documents from the BIR:

• Books of Accounts with BIR stamp
• Certificate of Registration (COR) or BIR Form 2303
• Authority to Print (ATP)
• Official Receipts (Booklets with serial numbers from a BIR-accredited printer)
• Registration Fee and Official Receipt (Form 0605)
• Ask for Receipt Notice (ARN)