菲律賓–工商登記與相關服務 tpe2ph.elr

菲律賓主要城市公司設立登記，外派人員工作許可申請，商標登記，進出口證，特許行業申請等。公司設立後雲端系統支援的會計薪資服務。菲律賓與臺灣同事攜手協同爲您服務。為地球暖化盡一份心力，減少空中旅行。

聯絡人: 蘇玉燕 副總經理
電話 : +886-2-2717-0515 E104
手機 :  +886-928-486-835
或
Email：tpe2ph@evershinecpa.com

永輝在菲律賓設立外資公司服務項目

外資公司設立 (永輝代號:ELR-SUB)

*程式：
1. 文件準備與認證（多變）
2. 向證券交易委員會申請姓名預訂 （3 天）
3. 公司銀行帳戶開立（多樣）
4. 資本匯款（多樣化）
5. 向美國證券交易委員會申請註冊證書（4至6周）
6. 向 LGU 申請巴蘭蓋許可 （2 至 3 周）
7. 向市政廳申請營業執照（2至3周）
8. 向 BIR 申請 BIR 證書（2 至 4 周）
9. 向 SSS 申請安全系統註冊（1 至 2 周）
10. 向PHIC申請菲爾健康保險會員註冊（1至2周）
11. 向PAG-IBIG申請家庭發展共同基金註冊（1至2周）=對於開戶和網上銀行申請，公司代表需要親自到銀行辦理。
由於科維德-19的爆發，時間安排將更長。
*所需檔案：
1. 公司名稱預訂
2. 公司章程和附則
3. 司庫宣誓書
*根據菲律賓法律，有60-40條規則
1. 如果外國股東超過40%：
1.1 外國人擁有40%以上的公司已被視為外國公司。
1.2 外資公司40%-100%的最低資本金要求為20萬美元。
1.3 如果企業至少向國外出口 60% 的產品/服務，則不要求最低 200，000 美元。
2. 如果 40% 或更少是外國擁有的（即最多 1% 至 40%）
2.1 假設您有菲律賓商業夥伴，他們可以持有 60%，而您持有 40%，這被認為是菲律賓本地公司。
2.2 沒有 200，000 美元的要求。
*我們假設您將成立100%的外資公司。

* Procedures:
1. Document Preparation and Authentication (Varied)
2. Apply for Name Reservation to SEC (3 Days)
3. Corporate Bank Account Opening (Varied)
4. Capital Remittance (Varied)
5. Apply for Certificate of Incorporation to SEC (4 to 6 weeks)
6. Apply for Barangay Clearance to LGU (2 to 3 weeks)
7. Apply for Business Permit to City Hall (2 to 3 weeks)
8. Apply for BIR Certificate to BIR (2 to 4 weeks)
9. Apply for Security System Registration to SSS (1 to 2 weeks)
10. Apply for PhilHealth Insurance Member Registration to PHIC (1 to 2 weeks)
11. Apply for Home Development Mutual Fund Registration to PAG-IBIG (1 to 2 weeks) # For account opening and online banking application, the company representative will need to attend to the bank in person.
# The time schedule will be longer due to the Covid-19 outbreak.

* Required Documents:
1. Corporate name reservation
2. Articles of Incorporation and By-Laws
3. Treasurer’s Affidavit

* Under Philippine laws, there are 60-40 Rule
1. If foreign shareholders more than 40%:
1.1 A corporation that is more than 40% owned by foreigners is considered a foreign corporation already.
1.2 Minimum capital requirement for 40%-100% foreign owned company is USD 200,000.
1.3 If the business export at least 60% of product/service to foreign countries, no minimum USD 200,000 requirement.
2. If 40% or less is foreign-owned (i.e. 1% to 40% max)
2.1 Say you have Filipino business partners who can hold the 60% while you hold 40%, it is considered a Philippine local company.
2.2 No USD 200,000 requirement.
* We assume you will set-up 100% foreign-owned company.

提供虛擬登記地址 (永輝代號:ELR-VRA)

1. 公司註冊需要一個註冊地址。永輝可以協助客戶找到一個可以僅用於註冊地址，或也可以作為辦公室的地址。
2. 當簽了租賃合約，貴公司將直接付租賃費用給提供註冊地址或辦公地址的房東。
3. 請注意一旦付了房租費用，這些將不能再向對方要求返還。
4. 假如貴公司只租了虛擬註冊地址，當開始營運時，或要申請開立發票時，稅局可能會要求看到有實際營運地址，意謂著貴公司必須再租用實際營運的辦公室。

在地秘書服務 (永輝代號:ELR-PSE)

* 公司秘書必須具有菲律賓公民之身分

在地出納服務 (永輝代號:ELR-PTR)

* 菲律賓新公司法: 新增「公司出納必須是菲律賓居民」
如適用舊公司法之規定設立公司，則無此規定。
但部份菲律賓銀行可能會要求開戶之公司出納須有菲律賓居民身分。

工商政府規費 (永輝代號:ELR-GOV)

1. 政府規費：包括政府部門收取的註冊規費等相關費用。
2. 此費用為統包價，若政府規費有超過此金額，永輝將向貴司申請超額部份。

* Assuming your authorized capital and issued capital and paid-up capital is all USD 200,000 (=10 MM Pesos), below are the estimated Government Fee
1. Payment to the Security and Exchange Commission (SEC):
1.1 Name reservation fee: PHP 120
1.2 Filing Fee (1/5 of 1% of authorized capital): PHP 20,000
1.3 SEC LR Fee (1% of filing fee): PHP 200
1.4 Registration of By-Laws: PHP 1,010
1.5 Purchase of Stock Transfer Book: PHP 570
1.6 Foreign Investment Act Fee: PHP 3,000

2. Estimated fees for Business Permit – clearances, permits, and licenses (depending on tax ordinance of place of business and actual assessment by City Hall): estimated PHP 21,000 plus
2.1 Barangay clearance: PHP 2,000
2.2 Locational clearance: PHP 1,500
2.3 Notary Fee, PHP 600
2.4 Cedula (CT): PHP 500

3. For taxes and fees for BIR Registration:
3.1 Documentary stamp tax on the office lease contract-depends on rent amount and leased area: estimated PHP 3,030
3.2 Form 0605: PHP 500
3.3 Purchase, printing, and registration of forms and books: PHP 4,000
3.4 Documentary stamp tax, 1% of Original Issuance of Shares, PHP 100,000

工商代墊請款 (永輝代號:ELR-OPE)

1. 代墊款含郵資費，印章製作費，翻譯費，電話費，車資，公證費等。
2. 此費用為統包價，若代墊款有超過此金額，永輝將向貴司申請超額部份。
3. 此費用不包含翻譯費及台灣文件證明費，例如台灣民間公證人之公證費、台灣外交部領事事務局之文件證明費、駐台北馬尼拉經濟文化辦事處之文件證明費等。

* 以台灣法人為股東為例，所需文件及費用如下:
1) 公司登記英文證明
1-1) 向市政府申請英文證明, 政府規費: NTD 1,300 (8份)
1-2) 向外交部領事事務局申請驗證, 政府規費: NTD 3,200 (8份)
1-3) 向駐台北馬尼拉經濟文化辦事處申請驗證, 政府規費: NTD 7,000 (7份)

2) 英文公司章程
2-1) 翻譯公司章程, 翻譯費: 翻譯公司報價
2-2) 向公證人申請公證, 公證費用: NTD 2,700
2-3) 向外交部領事事務局申請驗證, 政府規費: NTD 3,200 (8份)
2-4) 向駐台北馬尼拉經濟文化辦事處申請驗證, 政府規費: NTD 7,000 (7份)

網路銀行申請之資料準備服務 (永輝代號:ELI-IBA)

* SEC requires bank’s certificate of inward remittance showing the amount of paid-capital deposited in the bank account.
* REQUIREMENTS FOR COMPANY, CORPORATE OR COMMERCIAL BANK ACCOUNTS
1. Articles of Incorporation
2. Certificate of Registration with the Securities and Exchange Commission
3. Corporate By-Laws
4. Board Resolution duly notarized incorporating the following:
4.1 Authority to open a bank account.
4.2 List of officers authorized to sign and the nature and extent of such authority
4.3 Notarized List of Officers, Board of Directors, Stockholders
4.4 Two (2) valid identification cards of signatories
* Bank account opening assistance means:
1. Assist in filling up bank opening forms.
2. One appearance at the bank.
3. Preparation of simple documents as may be required by banks.

營業執照 (永輝代號:ELI-LGU)

Apply for Barangay Clearance to Local Government Unit (2 to 3 weeks)
Apply for Business Permit to City Hall (2 to 3 weeks)
Required Documents: Lease agreement, Occupancy permit, etc.

國稅稅務證 (永輝代號:ELI-BIR)

Apply for BIR Certificate to Bureau of Internal Revenue (2 to 4 weeks)
Required Documents: Form 1903, 0605, DST 2000.

海關進出口證申請服務 (永輝代號:ELI-CIE)

Customs Import and Export License
PHASE 1
1. Bureau of Internal Revenue – Importer Clearance Certificate
1.1 Application Form for Accreditation for Importer (Annex A-1)
1.2 Authenticated copy of latest Annual Income Tax Return with Financial Statements
1.3 Certified True Copy (CTC) of the latest Mayor’s Permit or duly received Application for Business Permit
1.4 Proof of ownership/lawful occupancy of the registered address (CTC of original Transfer Certificate of Title (TCT)/Condominium Certificate of Title (CCT)/Tax Declaration (TD)
1.5 Vicinity map, location plan and photographs of registered address.
1.6 If the applicant shares the registered address of his Head Office address:
1.6.1 Vicinity map and location map indicating the actual space occupied by the applicant
1.6.2 Contract covering such space-sharing arrangement
1.6.3 Applicant’s written justification for entering into such space-sharing arrangement
1.6.4 Written consent of the lessor or building administrator to such arrangement
1.7 Proof of latest utility billings (e.g. electricity, water, telephone)
1.8 Undertaking to comply with the duty to preserve and maintain records for a period of 10 years and to allow access to examination by the BIR, BOC and the Fiscal Intelligence Unit of the Department of Finance (DOF-FIU)
1.9 Photocopy of the official receipt for the payment of the BIR accreditation processing (Php 2,000) and certification fee (Php 375)
1.10 Additional Documents for Non-Individual applicants:
1.10.1 Original copy of Secretary Certificate of the minutes/contents of the Board Resolution authorizing the designated representative to sign the Application Form
1.10.2 CTC of General Information Sheet (GIS) filed with SEC
1.10.3 Original Copy of Profile of Corporation, Partnership or Association
1.10.4 Original copy of profile of each member of the Board, Certificate Officers, Partner
1.10.5 Original copy of the personal profile of employees, representatives, or agents dealing with the BOC.
1.10.6 Delinquency Verification issued by the concerned LTS or National/Regional with a validity period of 1 month from issuance date. This shall be issued by the concerned BIR Offices within 24 hours from filing of the application by the taxpayer
1.10.7 Certificate of Good Standing issued by the SEC/Cooperative Development Authority/National Electrification Administration
1.10.8 Original copy of Secretary’s Certificate certifying that a Board Resolution was passed authorizing a responsible officer to sign application from together with this specimen signature, picture and photocopy of valid government-issued Identification Card.
1.11 More documents may be required by the government unit during the evaluation process.
1.12 The BIR shall only issue BIR-ICC to the applicants who satisfy the following criteria:
1.12.1 Compliant in the payment of the annual registration fee, in bookkeeping and invoicing requirements and in the submission of annual information returns (e.e SLSP submission for the last 8 quarters, alphabetical list of employees/payees subjected to withholding tax for the last 2 immediately preceding calendar years.
1.12.2 No valid open “stop-filer” cases
1.12.3 A Regular user of the BIR’s Electronic Filing and Payment System (eFPS)
1.12.4 For newly registered taxpayers, it is sufficient that they have an activated enrollment to the BIR’s eFPS facility.
1.13 BIR-ICC shall be valid from a period of 3 years from the date of its issuance, unless sooner revoked or cancelled.

PHASE 2
2. Bureau of Customs Certificate of Registration/Accreditation
2.1 Original Expiration Date clearly indicated in front of the folder
2.2 Completely filled-out and Notarized Application Form
2.3 BOC Official Receipt evidencing payment of Application Fee
2.4 BIR Importer Clearance Certificate (Original)
2.5 Corporate Secretary’s Certificate, Special Power of Attorney or Partnership Resolution for designated signatories in the import entries, with sample original signatures
2.6 Original copy NBI Clearance of the authorized person/applicant issued within 3 months prior to the date of application.
2.7 At least 2 valid IDs of the applicant and authorized officer (Driver’s License, SSS ID, GSIS ID, UMID, passport & PRC ID only)
2.8 Latest General Information Sheet (GIS) from SEC
2.9 Personal profile of the applicant and responsible officers (AMO Personal Profile)
2.10 Company profile pictures of the offices and/or warehouse premises
2.11 Previous Certificate of Accreditation
2.12 BOC-COA shall be valid from a period of 3 years same with BIR-ICC from the date of its issuance, unless sooner revoked or cancelled.
2.13 Note: CPRS is a system which is valid for 1 year. Therefore, all applicants must update their CPRS profile annually.

SSS 社會保險證號申請服務 (永輝代號:ELI-LIC)

SSS Labor Insurance Cetificate Application
1. Social Security System Application Requirements:
2.1 SSS Form R-1 (Employer Data Record)
2.2 SSS Form R-1A (Initial or Subsequent List of Employees)
2.3 Photocopy of the Articles of Partnership/Incorporation
2.4 Accomplished SSS Forms R-1 and R-1A must be signed by the President, Chairman or Corporate Secretary and submitted with the photocopy of the approved Articles of Incorporation.

PhilHealth醫療保險證號申請服務 (永輝代號:ELI-MIC)

PhilHealth Medical Insurance Certificate Application
1. Application for PhilHealth Requirements:
1.1 Accomplished ER1 (Employer Data Record)
1.2 Accomplished ER2 (Report of Employee-members) – attach to ER1 as Initial List of Employee-members

啟動公司業務申請服務之政府規費 (永輝代號:ELI-GOV)

HDMF Home Development Mutual Fund Certificate Application
1. Application for Pag-Ibig Employer Requirements:
1.1 Two (2) copies of the Membership Registration/Remittance Form (M1-1)
1.2 Two (2) photocopies of the following documents:
1.2.1 SEC registration or the company’s DTI and SSS registration
1.2.2 R3 and R1A forms (SSS registration and remittance forms)
1.3 Secure referral slip from Marketing staff after presenting documents

啟動公司業務申請服務之代墊款 (永輝代號:ELI-OPE)

1. 政府規費：包括政府部門收取的註冊規費等相關費用。
2. 此費用為統包價，若政府規費有超過此金額，永輝將向貴司申請超額部份。

菲律賓外資公司註冊程序
Philippines Foreign-owned company Registration procedures  
(Digested  from World Bank: www.doingbusiness.org  version 2021/06/07)

1
在公證處公證公司章程及司庫宣誓書
代理機構：公證人
Notarize articles of incorporation and treasurer’s affidavit at the notary
Agency : Notary

根據《公司法》第14條和第15條的規定，公司章程應在向證交會備案前公證。根據《公司法》第 15 條，司庫的宣誓書也應公證。2004 年《公證實務規則》要求籤署文件（《公司章程》和《司庫宣誓書》）的人在公證人面前出庭。
1 天PHP500

According to Section 14 and 15 of the Corporation Code, articles of incorporation should be notarized before filing with the SEC. Under Section 15 of the Corporation Code, the Treasurer’s Affidavit should also be notarized. The 2004 Rules on Notarial Practice require the presence of the person(s) who executed the document (Articles of Incorporation and Treasurer’s Affidavit) before the notary public.
1 day PHP 500
2
申請公司註冊和預註冊納稅人識別號（ TIN ），社會保障系統（ SSS ），菲律賓健康保險公司（ Phil Health ）和家庭發展共同基金（ Pag – i big Fund ）
機構：證券交易委員會
Apply for company incorporation and pre-registration for Taxpayer Identification Number (TIN), Social Security System (SSS), Philippine Health Insurance Company (PhilHealth) and Home Development Mutual Fund (Pag-ibig Fund)
Agency : Securities and Exchange Commission

申請公司註冊有三種選擇：常規程序（紙質形式）、快速通道程序（在線形式）和 LEAP（快遞流程近期出臺）。大多數公司使用常規程序註冊，因爲快速通道程序的在線系統並不總是有效， LEAP 是一個新引入的、尚未流行的選項。企業申請設立公司，需填寫申請表。可以通過提交申請來驗證公司名稱的可用性。
SEC 註冊需要提交以下文件：
申請表；
公司章程（經公證）和章程；
變更公司名稱的書面承諾（經公證）。
一旦收到文件， SEC 會審查並預先批准申請。
經初步審查後，簽發付款令，申請人必須支付所需費用並提供付款證明。付款後，有一個等待的時間來準備註冊證書和支持文件，然後需要由申請人在 SEC 領取。
預先註冊的納稅人識別號（ TIN ）在註冊時自動從 SEC 獲得。但是，公司仍然必須在國內稅務局（ BIR ）註冊，以確定適用的稅收，支付年度註冊費，並獲得批准打印發票和收據。
該公司還將獲得社會保障系統（ SSS ），菲律賓健康保險公司（ Phil Health ）和家庭發展的預註冊
共同基金（ Pag – i big 基金）
程序 3 包括 2 周
There are three options for applying for incorporation: regular process (paper form), fast-track process (online form), and LEAP (express process recently introduced). Most companies use regular process for incorporation as online system for fast-track process does not always work, and LEAP is a newly introduced and not yet popular option. To apply for company incorporation, the business fill in an application form. The availability of the company name can be verified by filing the application.
The following documents are required for SEC registration:
a. Application form;
b. Articles of incorporation (notarized) and by-laws;
c. Written undertaking to change corporate name (notarized).
Once the documents are received, SEC reviews and pre-approves application.
After initial review, a payment order is issued and the applicant must pay the required fees and provide the proof of payment. After payment, there is a waiting time to prepare incorporation certificate and supporting documents, which then need to be collected by the applicant at SEC.
The pre-registered Taxpayer Identification Number (TIN) is automatically obtained from SEC upon incorporation. However, the company must still register with the Bureau of Internal Revenue (BIR) in order to identify the applicable taxes, pay an annual registration fee and obtain an approval to print invoices and receipts.
The company will also obtain a pre-registration with the Social Security System (SSS), the Philippine Health Insurance Company (PhilHealth) and the Home Development
Mutual Fund (Pag-ibig Fund).
2 weeks included in procedure 3
3
繳納報名費
機構：證券交易委員會
Pay the registration fees
Agency : Securities and Exchange Commission

一旦企業創始人在網上申請成立公司，將支付證券交易委員會費用。
申請人必須向銀行繳納名稱覈准費和登記費。
向系統提供付款證明。
註冊公司的費用如下：
-姓名覈實費 PHP 100 ;
-申請費用爲認可股本的1%或認購股本的認購價的1/5(兩者以較高但不少於1%者爲準)。PHP1000);
-法律研究費(LRF)相等於立案費的 1 %但不少於PHP10;
-註冊章程的 PHP 1000 ；
– PHP 150 + 320 用於註冊新公司所需的股票和轉讓簿；
– PHP 10 章程的法律研究費。
1 天（與前一程序同時進行）見程序細節
Once the business founder has applied for company incorporation online, SEC will issue the payment fees.
The applicant must pay the name approval and registration fees at a bank and
provide the proof of payment to the system.
The costs to register a company are as follows:
– PHP 100 for name verification fee;
– Filing fee of 1/5 of 1% of the authorized capital stock or the subscription price of the subscribed capital stock (whichever is higher but not less than PHP 1,000);
– Legal research fee (LRF) equivalent to 1% of filing fee but not less than PHP 10;
– PHP 1,000 for registration of bylaws;
– PHP 150 + 320 for registration of stock and transfer book (STB) required for new corporations;
– PHP 10 legal research fee for the bylaws.
1 day (simultaneous with previous procedure) see procedure details

4
獲得營業執照
代辦機構：奎松市一站式營業執照辦理處
Obtain a business permit
Agency : Quezon City One-Stop Shop at the Business Permits and Licensing Office

新公司的創辦人必須獲得當地市政府的營業許可證。
費用根據 LGU 頒發許可證的情況而有所不同。
奎松市徵收的牌照費率爲授權股本 1 %的 25 %。
其他許可證，如場地許可證、消防安全和檢驗證明書、衛生許可書、電氣檢驗證書、機械許可證以及根據業務性質需要的其他許可或證明書，也適用於
強加的。
這些費用的收費率視乎擬議法團的業務性質及所佔用的土地面積而定。
適用費用：
營業城市稅：實收資本 1 %的 25 %
市長許可證：PHP5000 （倉庫，固定費率）
衛生費：PHP150
驗樓費：PHP50
電氣檢查費：PHP20
水管檢查費：PHP7
招牌費PHP50
商務牌照/貼紙：PHP250
分區清拆：PHP345
中國銀監會： PHP 100
垃圾費：PHP每季度 2600 （用於個案研究）
申請費：PHP250
社區稅務證書：PHP500
防火安全 RA ：PHP718.20
公司被徵收基本和額外的社區稅。
基本社區稅率取決於公司法定形式是股份有限公司、合夥企業還是協會(PHP500 或更低）。
附加的社區稅（不超過PHP10000.00 )取決於該公司在菲律賓擁有的不動產的評估價值(按PHP2.00 每PHP5000.及其上一年度在菲律賓的業務活動所得的總收入，包括股息或收益，按PHP2.00 每PHP5000.00.
6 天見程序細節
The founders of a new company must obtain a business permit from the local Municipality.
The fees vary depending on the LGU issuing the permit.
The rate of license fee imposed in Quezon City is 25% of 1% of the authorized capital stock.
Other permits, such as location clearance, fire safety and inspection certificate, sanitary permit, certificate of electrical inspection, mechanical permit, and other clearances or certificates required depending on the nature of business, are also
imposed.
The rate of these fees depends on the nature of business and land area occupied by the proposed corporation.
Applicable fees:
Business city tax: 25% of 1% of paid-up capital
Mayor’s permit: PHP 5,000 (warehouse, fixed rate)
sanitary fee: PHP 150
building inspection fee: PHP 50
electrical inspection fee: PHP 20
plumbing inspection fee: PHP 7
signboard fee PHP 50
business plate/sticker: PHP 250
zoning clearance: PHP 345
QCBRB: PHP 100
garbage fee: PHP 2,600 per quarter (for the case study)
application fee: PHP 250
CTC (Community Tax Certificate): PHP 500
Fire Safety RA: PHP 718.20
The company is assessed a basic and an additional community tax.
The basic community tax rate depends on whether the company legal form is a corporation, partnership, or association (PHP 500 or lower).
The additional community tax (not to exceed PHP 10,000.00) depends on the assessed value of real property the company owns in the Philippines at the rate of PHP 2.00 for every PHP 5,000.00 and on its gross receipts, including dividends or earnings, derived from business activities in the Philippines during the preceding year, at the rate of PHP 2.00 for every PHP 5,000.00.
6 days see procedure details
5
接受檢查
機構：實際上通常在頒發營業許可證之前進行檢查。
Receive inspection
Agency :An inspection is commonly conducted in practice prior to issuing a business permit.
1 天1 day
6
獲得鎮級許可
機構：鎮(地方當局)
Obtain barangay clearance
Agency : Barangay (Local Authority)

該公司的創始人必須獲得許可，並在當地居民區繳納年度社區稅。
爲了獲得 Barangay 許可，應提交以下文件要求：
申請表格、證券交易委員會的公司註冊證書、批准的公司章程和章程、地點平面圖/場地地圖以及公司辦公室的租約。
許可是從企業所在的鎮取得的。
每個鎮的費用各不相同，因爲只要這些費用是合理的，並且在《地方政府法規》和城市條例規定的限度內，它們可以自行決定徵收費用。在奎松市，收費從PHP300 到PHP1000.
許可在一天之內獲得，條件是 Barangay 首長在辦公室，因爲首長是唯一有權簽字的官員。
1 天PHP500用於清理村莊
The company’s founders must obtain a clearance and pay the annual community tax at the local Barangay (neighborhood).
To obtain the Barangay clearance, the following documentary requirements should be submitted:
Application form, SEC Certificate of Incorporation and approved articles of incorporation and bylaws, location plan/site map and the lease over the corporation’s office.
The clearance is obtained from the Barangay where the business is located.
Barangay fees vary in each Barangay since they have the discretion to impose their own fees and charges as long as these fees are reasonable and within the limits set by the Local Government Code and city ordinances. In Quezon City, the fees range from PHP 300 to PHP 1000.
The clearance is obtained in one day, provided that the Barangay captain is in the office as the captain is the only official authorized to sign.
1 day PHP 500 for barangay clearance
7
在書店購買會計專業書籍
機構：書店
Buy special books of account at bookstore
Agency : Bookstore

在 BIR 登記時需要有專門的賬簿。這些賬簿在全國各地的書店出售。一套日記賬由四個賬本組成（現金收入賬、支出賬、分類賬、總賬）成本約PHP400.
如公司採用電腦化會計系統( CAS ),可選擇按商業登記署收入備忘令編號21-2000和29-2002。
BIR 計算機化系統評估小組必須在收到申請表（ BIR 表格第 1900 號）和完成文件要求的 30 天內檢查和評估公司的 CAS 。
1 天PHP400
Special books of accounts are required for registering with the BIR. The books of accounts are sold at bookstores nationwide. One set of journals consisting of four books (cash receipts account, disbursements account, ledger, general journal) costs about PHP 400.
If the company has a computerized accounting system (CAS), it may opt to register its CAS under the procedures laid out in BIR Revenue Memorandum Order Nos. 21-2000 and 29-2002.
The BIR Computerized System Evaluation Team is required to inspect and evaluate the company’s CAS within 30 days from receipt of the application form (BIR Form No. 1900) and complete documentary requirements.
1 day PHP 400

8
申請註冊證書（COR），TIN和批准列印收據和發票
機構： 國稅局
Apply for Certificate of Registration (COR), TIN and approval to print receipts and invoices
Agency : Bureau of Internal Revenue

所有新成立的公司都須接受 SEC 註冊，並預先生成 TIN，該許可證在其 SEC 註冊證書上註明。該公司只需向美國國稅局 （BIR） 註冊其預生成的 TIN，並報告其預計要承擔的所有內部收入稅。
向 BIR 申請註冊憑證 （COR） 的要求是：
一。正式填寫並填寫了1903號BIR表格（公司登記申請）：
b. 付款表（BIR表格第0605號）：
c. SEC 註冊認證;
d. 公司章程和附則：
戊。租賃合同（以 BIR 表格 2000 和支援 BIR 付款表作為租賃協定上支付單證印花稅的證明）：
f. 原始發行股票和支付表（DST付款）的書面印花稅申報表（BIR表格2000）：和
g. 市長許可證/營業執照申請（經商業許可證正式蓋章）
奎松市地方政府部門）。
在稅務登記時，公司還要求有權列印收據並支付相關費用，具體如下：
– PHP 100（認證費）和PHP 30（認證檔案印花稅，形式鬆散，附在表格2303上）：
– PHP 500，收取年度註冊費：
– PHP 2.00對公司每200元資本金，為原始發行股票徵收紀實印花稅：
– 租賃合同的書面印花稅不包括在成本計算中。
3天查看程式詳細資訊
All newly formed corporations subject to SEC registration are issued pre-generated TIN, which is indicated on their SEC Certificate of Registration. The corporation only has to register its pregenerated TIN with the Bureau of Internal Revenue (BIR) and report all internal revenue taxes that it expects to be liable for.
The requirements for application for Certificate of Registration (COR) with the BIR are:
a. Duly accomplished and filled-out BIR Form No. 1903 (Application for Registration for Corporations);
b. Payment Form (BIR Form No. 0605);
c. SEC Certification of Incorporation;
d. Articles of Incorporation and bylaws;
e. Contract of Lease (with BIR Form No. 2000 and supporting BIR Payment Form as proof of payment of documentary stamp tax on the lease agreement);
f. Documentary Stamp Tax Return (BIR Form No. 2000) on the original issuance of shares and Payment Form (for the DST payment); and
g. Mayor’s Permit/Business Permit Application (duly stamped received by the Business Licensing
Division of the local government of Quezon City).
At the moment of tax registration, the company also requires the authority to print receipts and pays the relevant fees, which are as follows:
– PHP 100 (certification fee) and PHP 30 (documentary stamp tax for the certification, in loose form to be attached to Form 2303);
– PHP 500 for the annual registration fee;
– PHP 2.00 on every PHP 200 of the company’s capital, for the documentary stamp tax on original issuance of shares of stock;
– The documentary stamp tax on the lease contract is not included in the computation of the costs.
3 days see procedure details

9
在打印店打印收據和發票
機構：國內稅務局
Print receipts and invoices at the print shop
Agency : Bureau of Internal Revenue

費用以正式收據的下列規格爲準： 1 / 2 號債券紙（ 81x51x2cm ）一式兩份，黑色印刷，無碳。
最小印刷量是 25 本小冊子。
7 天PHP3500
The cost is based on the following specifications of the official receipt: 1/2 bond paper (8 ½ x 5 ½ cm) in duplicate, black print, carbonless.
The minimum print volume is 25 booklets.
7 days PHP 3,500

10
在社會保障系統( SSS )進行最後登記
機構：社會保障系統
Final Registration with the Social Security System (SSS)
Agency : Social Security System

在 SSS 註冊，公司必須提交以下文件：
僱主登記表（ R – 1 表）；
就業報告（表格 R – 1A ）；
c .僱員名單，列明他們的出生日期、職位、月薪和受僱日期；
公司章程、章程和證交會註冊。
提交所需文件後，社會保障體系僱主和僱員的號碼將被釋放。員工註冊後可參加 SSS 培訓研討會。社會服務處希望所有成員都接受這種培訓，使每個成員都瞭解自己的權利和義務。
1 天(與前一程序同時進行)
To register with the SSS, the company must submit the following documents:
a. Employer registration form (Form R-1);
b. Employment report (Form R-1A);
c. List of employees, specifying their birth dates, positions, monthly salary and date of employment; and
d. Articles of incorporation, by-laws and SEC registration.
Upon submission of the required documents, the SSS employer and employee numbers will be released. The employees may attend an SSS training seminar after registration. SSS prefers that all members go through such training so that each member is aware of their rights and obligations.
1 day (simultaneous with previous procedure)

11
菲律賓健康保險公司的最終註冊（ Phil Health ）
機構：菲律賓健康保險公司
Final registration with the Philippine Health Insurance Company (PhilHealth)
Agency : Philippine Health Insurance Corporation

在 Phil Health 註冊，公司必須提交以下文件：
僱主數據記錄( ER 1 表)；
僱員-成員報告( ER 2 表)；
證券交易委員會註冊；
國際投資報告登記；
營業執照複印件.
在提交所需文件後，公司應收到所有表格的副本作爲會員證明，直到 Phil Health 在三個月內公佈僱主和僱員號碼。
1 天(與前一程序同時進行)
To register with PhilHealth, the company must submit the following documents:
a. Employer data record (Form ER1);
b. Report of employee-members (Form ER2);
c. SEC registration;
d. BIR registration; and
e. Copy of business permit.
Upon submission of the required documents, the company shall get the receiving copy of all the forms as proof of membership until PhilHealth releases the employer and employee numbers within three months.
1 day (simultaneous with previous procedure)

12
最終註冊家庭發展共同基金( Pag – i big )
機構：住宅發展共同基金
Final registration with Home Development Mutual Fund (Pag-ibig)
Agency : Home Development Mutual Fund

向HDMF,公司必須提交下列文件：
僱主資料表格（ EDF 【 FPF 040 】）；
樣本簽署表格（ SSF 【 FPF 170 】）；
美國證券交易委員會公司註冊證書複印件；
批准的公司章程及附例副本；及
表明正式指定的授權代表的董事會決議或祕書證明.
在提交完整的文件和向基金繳納第一筆捐款後， Pag – I big 將簽發HDMF數字和HDMF註冊證書。
1 天(與前一程序同時進行)
To register with the HDMF, the corporation must submit the following documents:
a. Employer’s Data Form (EDF [FPF040]);
b. Specimen Signature Form (SSF[FPF170]);
c. Copy of SEC Certificate of Incorporation;
d. Copy of Approved Articles of Incorporation and By-laws; and
e. Board Resolution or Secretary’s Certificate indicating the duly designated Authorized Representative.
Upon submission of the complete documents and payment of the first contribution to the fund, the Pag-IBIG will issue the HDMF number and the HDMF Certificate of Registration.
1 day (simultaneous with previous procedure)

13
提交打印機的收據和發票交付證明(PCD)和一份宣誓證詞
機構：國內稅務局
Submit the Printer’s Certificate of Delivery of Receipts and Invoices (PCD) and a sworn statement to the BIR
Agency : Bureau of Internal Revenue
打印完收據和發票後，打印機出具《打印機收據發票送達證明》(PCD)提交公司，公司必須在簽發之日起三十（ 30 ）天內將此文件提交給適當的 BIR RDO （即對公司主要營業地有管轄權的 RDO ），以便註冊和蓋章。公司還必須提交以下文件：
a所有必需的帳簿；
b增值稅登記證書；
c證券交易委員會註冊；
d .國際投資報告表格 W – 5
e . ATP 的核證複印件；以及
f. 經公證的納稅人宣誓書，載明納稅人的責任和義務。
公司還必須提交一份PCD提交給對打印機主要營業地有管轄權的 BIR RDO 。
After the printing of receipts and invoices, the printer issues a Printer’s Certificate of Delivery of Receipts and Invoices (PCD) to the company, which must submit this to the appropriate BIR RDO (i.e., the RDO which has jurisdiction over the company’s principal place of business) for registration and stamping within thirty (30) days from issuance. The company must also submit the following documents:
a. All required books of accounts;
b. VAT registration certificate;
c. SEC registration;
d. BIR Form W-5;
e. Certified photocopy of the ATP; and
f. Notarized taxpayer-user’s sworn statement enumerating the responsibilities and commitments of the taxpayer-user.
The company must also submit a copy of the PCD to the BIR RDO having jurisdiction over the printer’s principal place of business.

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