The cost of obtaining a BIR Certificate of Registration (COR), Authority to Print (ATP) invoices, and a set of Books of Accounts (BOA) in the Philippines can vary depending on several factors such as the type of business, its location, and the chosen suppliers or service providers. Here is a breakdown of the typical costs involved:
1. BIR Certificate of Registration (COR)
The BIR COR is essential for all businesses operating in the Philippines. The costs involved include:
- Registration Fee: FREE
- Documentary Stamp Tax (DST): ₱30.00 for the COR
2. Authority to Print (ATP) Invoices
The cost to secure an Authority to Print Invoices and the subsequent printing of the invoices includes:
- Application for ATP: The BIR itself does not charge a fee for the ATP application. However, you may need to pay for related administrative costs if you hire a service provider to assist with the application.
- Printing Costs: This varies depending on the printer and the volume of invoices you need. On average, printing costs for BIR-registered invoices range from ₱1,500 to ₱3,000 for 10 booklets, each containing 50 to 100 invoices. Prices can be higher for special formats or designs.
3. Books of Accounts (BOA)
The costs for maintaining Books of Accounts include:
- Manual Books of Accounts: These are required to be registered with the BIR and typically include the Journal, Ledger, Cash Disbursements Book, and Cash Receipts Book. The cost for these can range from ₱50 to ₱100 per book, depending on the type and quality of the book.
- Loose-Leaf or Computerized Books of Accounts: If you opt for loose-leaf or computerized accounting systems, there may be additional costs for software and printing.
Summary of Typical Costs
- BIR Registration Fee: FREE
- Documentary Stamp Tax: ₱30.00
- ATP Application Fee: Variable (administrative fee if using a service provider)
- Printing of Invoices: ₱1,500 to ₱3,000 for 10 booklets
- Books of Accounts: ₱50 to ₱100 per book (4 books typically needed)
Example Cost Calculation
Assuming you need 10 booklets of invoices and 4 types of books of accounts:
- BIR COR: FREE
- DST for COR: ₱30.00
- Printing of Invoices: ₱2,000.00 (average cost for 10 booklets)
- Books of Accounts: ₱200.00 (assuming ₱50 per book for 4 books)
Total Estimated Cost: ₱1,730.00 to ₱2,230.00
Additional Considerations
- Professional Fees: If you hire an accountant or a business registration service provider, there will be additional fees for their services.
- Miscellaneous Fees: Additional costs may arise for other requirements such as notarization, transportation, or incidental expenses.
It's advisable to check with local BIR offices or professional service providers for the most accurate and updated costs specific to your business location and needs.
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