TIN Registration of Non-Individuals

When registering non-individual entities with the Bureau of Internal Revenue (BIR) through the ORUS, various documentary requirements must be fulfilled. These requirements differ based on the type of entity being registered. Below is a detailed list of the documentary requirements for various non-individual entities:

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For Non-Resident Foreign Corporations (e.g., Digital Service Providers):

1. Official Documentation:
   • Apostillized official documentation issued by an authorized government body (e.g., government agency or municipality) that includes the name of the non-individual and the address of its principal office in the jurisdiction where it was incorporated or organized.
   • Examples: Articles of Incorporation, Certificate of Tax Residency.
2. Board Resolution/Secretary’s Certificate:
   • Apostillized Board Resolution or Secretary’s Certificate (or equivalent).
3. Government-Issued ID:
   • Any government-issued ID of the authorized representative.

For Corporations:

1. SEC Certificate of Registration.
2. Certificate of Recording (in case of Partnership).
3. License to Do Business in the Philippines (for foreign corporations).
4. Articles of Incorporation.
5. Proof of Registration/Permit to Operate:

• Documents from BOI, BOI-ARMM, PEZA, BCDA, TIEZA, TEZA, SMBA, etc.

For Partnerships:

1. Articles of Partnership.
2. Certificate of Recording.

For Cooperatives:

1. Cooperative Development Authority (CDA) Certificate of Registration.
2. Articles of Cooperation.

For Home Owner's Associations (HOAs):

1. Certificate of Registration Issued by HLURB.

For Labor Organizations, Associations, or Groups of Union Workers:

1. Constitution and By-laws of the applicant union.

For Franchises:

1. Franchise Documents or Franchise Agreement.

Other Documentary Requirements:

1. Certificate of Authority:
   • If Barangay Micro Business Enterprises (BMBE) registered entity.
2. Proof of Registration/Permit to Operate:
   • Documents from BOI, BOI-ARMM, PEZA, BCDA, TIEZA, TEZA, SMBA, etc.

If Transacting Through a Representative:

1. Board Resolution or Secretary’s Certificate:
   • Board Resolution indicating the purpose and the name of the authorized representative, or Secretary’s Certificate.
2. Government-Issued ID:
   • Any government-issued ID of the authorized representative.

Steps for Submitting Documentary Requirements:

1. Gather Required Documents:
   • Ensure all required documents are collected and properly apostillized where necessary.
2. Prepare for Submission:
   • Organize documents in the specified format and ensure all details are accurate and complete.
3. Upload Documents:
   • Access the ORUS portal and upload the required documents in the designated sections.
4. Verification and Processing:
   • The BIR will review the submitted documents for verification and processing.
5. Follow Up:
   • Monitor the status of your application through the ORUS portal and respond to any additional requirements or queries from the BIR.

By fulfilling these documentary requirements accurately, non-individual entities can ensure a smooth and efficient registration process with the BIR through the ORUS.