Skip to content

How to Register Your Medical Practice With the BIR: A Comprehensive 12-Step Guide For Doctors / Physicians

Unsure how to start with the confusing and overwhelming BIR registration procedure? Worry no more. Our comprehensive 12-step BIR registration guide for doctors/physicians will run you through all that you need to know about tax filing and payment. But not just that, but a more convenient yet less time-consuming guide for you as a doctor/physician.

BIR registration can be a daunting process, so much so as a doctor/physician with overwhelming obligations. Considering the heavy demands of your profession, familial duties, and outside commitments, you have to improvise to keep up with your duty as a citizen. Furthermore, addeto that complication are the overwhelming procedures and inconsistent documentary requirements imposed by some BIR Revenue District Offices (RDOs). And this can be confusing for you, as a taxpayer. Nevertheless, registering your profession is necessary. More so, by registering, you get to fully benefit from self-employment in ways other than what you initially intended.  

For this reason, we will run you through a detailed and comprehensive guide to assist you on how to register with BIR as a doctor/physician. This guide is applicable to all self-employed and mixed-employed doctors/physicians wanting to register with BIR. Other professionals and self-employed individuals can refer to this guide as well.  Read on! 

Before you proceed with our 12-step guide on getting your practice registered with the BIR, let’s get you up-to-date on the requirements you’ll need to have on-hand.

What are the things I need to prepare? 

As a doctor/physician, regardless of which type of taxpayer you fall under, prepare to bring all these general registration requirements:

General Registration Requirements

  • NSO Birth Certificate or any other government-issued valid ID that shows your name, address, and birth date (Original and Photocopy)
  • BIR Form No. 1901 (3 copies)
  • BIR Form No. 1906 (3 copies)
  • Final & clear sample of Principal Receipts and Invoices
  • BIR Form 0605 (4 copies)
  • Proof of Payment from BIR Form 0605 (original and photocopy)
  • Proof of Address
  • PRC license/ID
  • Payment of Professional Tax Receipt
  • Tax Identification Number (TIN)
  • Patience (lots of it)

Additional Documentary Requirements (Subject to Which Taxpayer You Fall Under)

BIR requires additional documentary requirements subject to which type of income earner you fall under as a physician/doctor.  

Self-Employed Physicians

Mixed-Employed Physicians

  • BIR Form 1906
  • 2 columnar books
  • DTI Certificate of Business Name (original or photocopy)
  • Contract of Lease
  • Mayor’s business Permit 
  • Certificate of Employment
If applicable:

  • Marriage Contract (if married)
  • Photocopy of birth certificate of dependents –for tax deduction (Criteria: 1) minimum of 4 children and 2) all children must be below 21 years old)
If applicable:

  • Marriage Contract (if married)
  • Duly-filled  BIR Form No. 1905 (3 copies)- in case of transfer of TIN
  • Photocopy of birth certificate of dependents –for tax deduction (Criteria: 1) minimum of 4 children and 2) all children must be below 21 years old)

Doctors / Physicians may be classified under the following taxpayer types:  

  • Employed individuals are those who derive their income by performing activities or rendering services necessary for the business of their employer. Fundamentally, resident and government doctors are often classified as employed.  And for the most part, lucky them, residents and government doctors need not go through the BIR registration process, as their employer (government/hospital) takes charge of doing it on their behalf.
  • Self-Employed Individuals, as defined by BIR, are 1) people who own a business and derive income from such business, 2) people who make a living through their art, or 3) professionals who earn by practicing their profession and are registered with the PRC. That being said, all physicians who started private practice are considered self-employed by BIR, for they fall under the professional category.  
  • Mixed-Income Earners fall under any two of the following: Professionals, Single Proprietors, and Local Employees. They may be privately employed, but they may also have their own business or offer a professional service

What else do I need to take note of?

A  mistake often committed by self-employed and mixed income earner physicians is failing to check if their TIN is in the correct BIR Revenue District Office (RDO). The correct RDO, as it happens, is the place where you conducted/will conduct your business/professional service. So it really is not the place where you used to work or where you obtained your TIN ID. If it is not in the right place, you have to apply for a transfer of TIN

To illustrate this better, say for instance you work in Quezon City.  So your TIN number would be in RDO-038. However, you are conducting/will be conducting your business/professional service in Taguig City (RDO-044).  Such an instance calls for a TIN transfer, in this case, from RDO-38 to RDO-044. For more details on how to apply for a TIN transfer, refer to the 12-step guide below. 

  • Obtain Your Professional Tax Receipt

One general requirement for doctors applying for a registration with BIR is a Professional Tax Receipt (PTR). Fundamentally,  PTRs are available from the Treasury Department of the City Hall where you live. To get a PTR, simply present your PRC license and pay for the corresponding fee, which ranges from P300-P500. Fees may vary depending on the location of the Local Government Unit (LGU) where you are going to obtain your PTR.

  • Secure BIR Forms

One way to get secure a BIR form is, certainly, to go to a BIR RDO. But to help you save time, you can secure downloadable forms online. The links to which you can access below. Refer to these as you proceed with the 12-step registration process.

TYPE OF FORM

PURPOSE

BIR Form No. 0605 payment form
BIR Form No. 1901 (page 1 and page 2 ) Application for Registration for Self-Employed and Mixed Income Individuals
BIR Form No. 1906 Application for Authority to Print Receipts and Invoices
BIR Form No. 1905 Application for transfer of TIN, registration cancellation, new copy of Certificate of Registration, new copy of TIN card

NOTE: Make sure that you set the forms in legal size (8.5” x 14”) when you have it printed.  BIR only authorizes electronically generated forms provided that they are set in the prescribed format, that is, legal size. Do otherwise and the attending officer won’t accept the form.

And finally, here’s the 12-Step BIR Registration Guide for Doctors / Physicians:  

STEP #1: TIN Registration/TIN Update

a. For doctors/physicians who have no prior experience working/not registered with the BIR

You are required to obtain a Tax Identification Number (TIN). BIR offers an eRegistration system for TIN issuance. Visit the link for BIR eRegistration, fill out all pertinent taxpayer information, and confirm your email. Doing so will automatically register you as self-employed.

NOTE: Your electronic TIN will be sent to your email.  Having multiple TIN is against the law.  So if you are unsure if you have an existing TIN, just call BIR’s hotline number (02) 981 8888.  You can also visit any BIR branch near you.

b. For doctors/physicians who were employed, and want to transition from being employed to self-employed 

You must update your TIN and apply for a TIN transfer. To do this, you must submit to your prevailing RDO /RDO of your previous employer 1) 3 copies of  duly filled Form 1905 and 2) 3 copies of duly filled BIR Form 1901. Your employer was the one who enrolled you, or got the TIN on your behalf, so your records are on his/her RDO. Submit these forms together with your 3) Professional Tax Receipt, 4) DTI Certificate, 5) Mayor’s business Permit, 6) Contract of Lease, 7) NSO Birth Certificate, and 8) Marriage Contract (if married).

The processing of TIN transfer typically takes 5 working days. And in times like these, follow-up questions are anticipated. So don’t forget to ask for the officer’s contact number before proceeding to your new RDO.

NOTE: As has been noted, you can obtain a copy of the BIR forms at any RDO, but you can also download them online. For downloadable copies, refer to the links above. To reiterate, do not forget to set the forms in legal size.

STEP #2: Submission of Requirements

Go to your designated RDO  for the verification of taxpayer information and the submission of the BIR forms and the documentary requirements specified above.

STEP #3: Stamping of BIR Form 0605

After submitting, the officer-in-charge will ask you to pay for the annual registration fee. But before that, you must get your copies of duly-filled BIR Form 0605 stamped by a BIR attendant.

STEP #4: Payment of Registration fee

After this, present your stamped copies of BIR Form 0605 (4 copies) to a BIR-authorized agent bank. Professionals and mixed-income earners are required to pay a P500 registration fee, so prepare to pay for this fee to the bank. Refer to this for a list of BIR-authorized agent banks.

NOTE: Do not misplace your official receipt as it would serve as your proof of payment. Obtain 2 photocopies of the the receipt as well.  Moreover, you need to secure 2 photocopies of the stamped BIR form 0605 given back to you by the bank. You will need these two later.

STEP 5:  Presenting your Proof of Payment

Go back to the RDO to present your proof of payment. Submit your photocopies of the official receipt and the BIR Form 0605 given back to you by the bank.

STEP #6: Getting your ATP (Authority To Print) Receipts/Invoices

Fill in your 3 copies of BIR form 1906 for the application for Authority to Print Invoices/Receipts. Submit to the attending officer.

STEP #7: Additional Step for Mixed Income Earners

If it is the case that you are a mixed income earner, you will have to secure 2 columnar books and have them stamped by the guard at the RDO entrance. Do this before proceeding to write all necessary information.

STEP 8: Getting Your Books of Account

Afterwards, secure and fill in 4 Books of Accounts (journal, ledger, cash receipts, and cash disbursement), which you can purchase for P200 at the RDO.

STEP 9: Finding an Authorized Company to Print Receipts

Next, you will be asked to proceed to an authorized printing press outside BIR to print out the receipt booklets. The printing press typically charges 1,000-P1,500 for the receipt booklets. After securing your booklets of receipt and ledger, go back to the RDO and have it stamped by an attendant.

NOTE:  As for the processing of receipts by the printing press, it normally takes  1-2 weeks. It may take you longer or shorter depending on the volume of the applicants. For the meantime, ask the printing press to give you a sample receipt under your name.

STEP #10: Latest Additional Step: The Taxpayer’s Initial Briefing

Meanwhile, your designated RDO will schedule a taxpayer’s briefing for you to know your rights and obligations. The seminar often takes place once a week. Make sure that you show up. Your attendance is required before they release your Certificate of Registration (COR) or BIR Form 2303.

NOTE: Do not fall prey. Take whatever freebie they give you (e.g. calendar). Apparently, later on, it would serve as their proof that you truly attended the seminar.

STEP #11: Obtaining your Certificate of Registration (COR) or BIR Form 2303

Go back to the printing press to get your printed receipts, and proceed to the RDO to submit them together with your books of accounts. Upon checking your proof of attendance, you can  obtain your BIR Form 2303, or your Certificate of Registration (COR). Fundamentally, this COR will reflect all the returns that you must file and the taxes you are obliged to pay. Your “Ask for a Receipt” Notice (ARN) will be released together with your COR.

STEP #12:  Stamping of the COR

The attending officer will ask you to pay for the mandatory registration requirements, which include the P15 Certification fee and the P15 Documentary Stamp. Ask the guard where they sell the Documentary Stamp and proceed there to have your COR stamped. After accomplishing this, the officer will give you a form, which you will attach to the registration certificate later on.

The stamping of the COR marks the end of the daunting BIR registration process. Aside from the registration requirements, you also need a lot of patience. Yes, it can be a bit overwhelming and confusing. But with the sufficient determination to accomplish – and being left with no choice but to do it anyway – we are pretty sure you can manage.

 

FREQUENTLY ASKED QUESTIONS (FAQs):

How long would the BIR registration process take?                                                                                

  • If you are able to secure all the documentary requirements plus the payment for the fees and other costs incurred, it would take you approximately 5-8 working days. It can be longer or shorter depending on how prompt the RDO agents are in processing and the volume of the applicants, as well. 

How much would the entire registration process cost?                                                                       

  • Aside from the money you allotted for transportation expenses, other costs incurred are the BIR mandatory registration requirements, which are as follows:
    Registration fee          – P500.00
    Books of Account       – P200.00
    Doc Stamp                   – P15.00
    OR Printing                 – P1,000.00-P1,500.00 (varies depending on its size)  

 So it would cost you, more or less, P2,215.00.    

 

There you have it – whole BIR registration process explained in 12 steps! Admittedly, most if not all doctors may have difficulty finding the time to get started with business registration.  If you’d want to skip this altogether,  you can check out TaxumoMD –  an all-in tax concierge service tailor-fit for doctors/physicians, that handles everything from business registration, taxation, bookkeeping, PAG-IBIG/ SSS / Phil Health payments and even PRC / License Renewal.  In this way, there is no longer a need to go through the challenging BIR registration process.

If you have more questions to ask, feel free to leave a comment below.

Focus on your practice & your patients. 
Let TaxumoMD take care of your taxes.

42 thoughts on “How to Register Your Medical Practice With the BIR: A Comprehensive 12-Step Guide For Doctors / Physicians”

  1. Hi good morning! Great info. I have a question. After getting ur COR at quezon city what if your going to practice at mindanao temporarily. Do i need to transfer my RDO? or am I subject to any penalty?
    thank you

  2. Hello. What if the BIR is looking for documents that are not among the requirements for doctors clinics / listed in your blog page? Can you incur penalties for these documents that isn’t really needed?

  3. Hello, if I will be practicing in 3 different areas— laspinas, alabang and sucat (all with different rdo)- do I get another TIN for the other areas since I won’t be transferring but instead I will be adding areas? Thanks

    1. Hi Mgeadc, no you will not need another TIN for other areas. In the case of you practicing your profession, only one TIN is needed and is usually registered at the RDO where you’re currently residing in.

  4. My niece started her residency a month ago and decided to cancel her BIR registration as self employed, what is she going to do?

    1. Hi Nerliza! Your niece may close her BIR registration as a self-employed individual. There are a few requirements she needs to collate before going to her RDO.

  5. HI! I am affiliated with a hospital and will be holding a clinic there for the time being. But I also plan to open my own clinic eventually (in 1 to 2 yrs). Do I need to get DTI and Mayor’s permit now?

  6. I get a TIN as a requirement for employment as medical officer 3. TIN is only required so I applied for it. But then in BIR, they told me I need also COR, books such as cash disbursement and official receipt and they put it on my registration. What should I do? They told me to be back on specific date with all these requirements and another payment. I am confused.

    1. Maria Millicent Dela Cruz

      Hello Criz,

      To clarify, do you intend to be registered as a freelancer? If this is the case, you need to acquire the form 2303/Certificate of Registration from your RDO. Can you send us an email via customercare@taxumo.com so that we can further discuss this?

      Thank you and looking forward to your email!

  7. Good day! Would like to inquire on my particular situation. I graduated 2016, moonlit for 1 year, before going into residency. I have a TIN already. Just finished residency, and am taking up different moonlighting posts again, but in different areas.

    1. in Healthway Medical as a cover for another physician in Greenbelt (but they are requiring me to have my own receipts)
    2. applying at a private hospital as a house staff physician in alabang (not requiring me to have my receipts)
    3. as a general ENT at Cubao (no receipts)

    How do I go about registering? I need it more for the number 1 option, because they require that I have my own receipts.

    I reside in Malate, my RDO last 2016 – 2017 was at Intramuros.

    Thank you!

    1. Hello!

      You need to be registered with BIR as a licensed professional in this case and acquire the form 2303 or Certificate of Registration so that you can have the ATP(Authority to Print) which is a requirement to process your ORs but we’d be happy to further discuss this with you. Kindly send us an email via customercare@taxumo.com.

      Thank you!

  8. Hi! I’m a newly licensed doctor (October 2022 PLE passer). I got my TIN from BIR Intramuros, but currently residing in Pasig City. Also got my PRC license and PTR. I would just like to ask where should I register my BIR receipts? Intramuros or pasig? I also plan on moonlighting in different areas such as QC, pasig city, and taguig. Do I also need to get BIR receipts for those locations?

    1. Hello Adela,

      Good day!

      Your RDO should actually be the place of your residence. You may refer to Revenue Memorandum Order No. 37-2019 by BIR. And yes, you may need to have an OR for the other locations as some hospitals required their doctors to have an OR registered in their area.

  9. Hi. I am currently about to start my private practice in different hospitals in and out of the metro. Prior to this, I was (and actually still am) employed in a private hospital as a house physician (independent contractor) of which I only file witholding tax (2307) since no receipts were required from us in the said hospital. As the hospitals I have acquired stocks from as a practicing physician are about to open, I will be holding clinics in each of these hospitals.

    My question is, Do I have to apply for different COR’s for each hospital/clinic or willl my current “generic” COR suffice? My current COR and official receipt is registered to my place of residence (where i don’t hold any clinic) with no particular hospital or institution named, as this was advised to me by BIR a few years bacck as I initially registered. I hope you can shed some light to this. Thank you in advance!

    1. Hello,

      If the Hospital requires you to issue an OR under their registered address, you will be needing to register again so you’ll have ORs specifically for that branch. But if they do not require you to do so, then you may use your current OR 🙂

      1. Hi,

        The clinic where i currently practice have a 60/40 sharing for our fees. The OR that they give to patients comes from the clinic and not from mine. I usually give OR to the clinicthat is under my name and registered to my residence and they are issuing me a 2307 and deducts witholding tax. However, the clinic manager requested that i get a new COR and give a new OR under the address of the clinic. My question is it really necessary that i get another COR and OR for that clinic?

        1. Hello R.O

          As a professional earning purely from profession, we should be registered using our full name and our current address. But, for clarifications on this, best to ask your Revenue District Office or ask BIR directly for any clarifications on the rules / laws. 🙂

  10. Hi! I applied as a physician. However, I forgot to put “MD” at the last part of my full name/business name. Will it be automatically added, because of my application as a professional/physician? Thank you

    1. Hello IC,

      Good day!

      Regretfully, it will not be automatically added in your registration records. You may have your data fixed by your RDO and have them add the “MD” to your certificate of registration and OR booklets 🙂

  11. Hi! I am working in a clinic where I am not declared as their doctor but simply just their honorarium. How will I pay taxes in this situation and what forms do I need to fill out? Is this going to paid quarterly?

  12. Hi! I already have a TIN when I worked before entering med school. I just recently passed the board exam and I plan to work as a resident doctor in public hospital. Do I still need to update my TIN or anything that needs to be done before I start working again? Thank you in advance.

  13. Hi, I have a question regarding getting a TIN # po. I just recently passed the boards last March and I do not have my TIN # yet as this is my first job po. Currently i do moonlighting pero as reliever lang po and do not have regular post yet. I ask the BIR po and they said I’ll be needing the OR, books etc.. Do I still need those? i’ll be applying for residency within this yr din po.

    1. Hello Angelie,

      Good day!

      It is best to have yourself registered as a professional po while you are doing moonlighting para po magka OR kayo and form 2303. While you’re focusing on your residency naman po you can file your tax forms under 0 dues to avoid open cases sa BIR po. 🙂

  14. Hi. I’m a doctor who recently started residency training in a government hospital. But I’m also registered as a professional since 2022 pa since i worked on some companies. Is there any way na di ko na kailangan ipaclose yung registration ko as a professional but still be able to file my returns? Pls help. I don’t know how to go about this 🥲

    1. Hi Maro,

      Good day!

      Can you confirm po ano po yung line of business ng current registration ninyo? Can you also confirm po if you will be having freelance work pa din while you are in residency? 🙂

    2. Hi Maro,

      Good day!

      Can you confirm po ano po yung line of business ng current registration ninyo? Can you also confirm po if you will be having freelance work pa din while you are in residency? 🙂

  15. I’m a doctor who recently started residency training in a government hospital. But I’m also registered as a professional since 2022 pa since i worked on some companies. Is there any way na di ko na kailangan ipaclose yung registration ko as a professional but still be able to file my returns? Pls help. I don’t know how to go about this 🥲

    1. Hello Maro,

      Thank you for the information po! I believe papasok po kayo sa Mixed Income Category. Pwede naman po kayo mag file pa din ng taxes as a professional while you are in residency din po. Ang need nyo lang po gawin is to consolidate your filings as a resident doctor and as a professional on the annual ITR filing and file the form 1701 po. 🙂

  16. Hi! I recently graduated from residency. I already have my COR before but I wasn’t able to print my receipts because I started residency in a government hospital. Now, I’m planning to get my official receipts so I could start my private practice. Which steps do I have to take? Thank you in advance!

    1. Hello Ken,

      Good day!

      Kindly check with your RDO for their printing partners and have them give you an authority to print (for OR) so you can go ahead and process this with your RDO’s printing partners. 😊

  17. Hello! Thank you for the informative and detailed guide for registration of medical practice! I could only wish that these were taught properly in med school as well. 😀

    My queries are as follows:
    1. I am asked for my BIR-issued OR for part-time/moonlighting jobs (hospital-based, clinic-based). But since I don’t have my own clinic or hospital setting practice to declare, which among the 12 steps afformentioned above do I need to accomplish?
    2. My TIN was issued in Makati a decade ago. Do I still need to transfer the TIN to my area of current residence if the clinics and hospitals requiring my O.R. are still in Makati and others in Muntinlupa?
    3. I was told that Form 2303 is renewed before Jan 31 of every year, is this correct information? If yes, considering that it’s almost end of the year in less than a month, would it be wise to postpone getting the 2303 until Jan 2024, to save on expenses?

    Thank you very much!

    1. Hello Niji,

      Good day!

      To answer your questions:

      1. You are still required to follow all the steps for registration but you may skip the additional steps for Mixed Income Earners.
      2. Yes, you are still required to transfer your RDO to your current residence as per Revenue Memorandum Order No. 37-2019 by BIR 😊
      3. Yes, we are required to renew our registration every January of the year regardless of our registration date. In your case, if you are earning already it is best that you proceed with the registration so you can file your 2023 annual ITR as well. Please note that we may be penalized for late registration, hence, it is advisable that we register in BIR the soonest that we are able to earn an income from our profession or business. 🙂

  18. Hi, I recently passed the boards as a Dentist, just wondering since I applied at a dental hospital and they want me to submit a TIN number, and the BIR staff opted for a form 1901 with a requirement to have receipts made. I don’t have a personal clinic yet, nor do I have any plans to set up one this year. I’ve already received my tin number and went to the printing press, but they want me to get a COR, just wondering if its necessary still?

    1. Hello J.A.C,

      Good day!

      It seems that you are already in the process of registering as a Professional. You may ask your RDO to stop the registration if you don’t plan to have your own clinic yet or if you are currently employed privately and not practicing your profession. 🙂

  19. Hi, I obtained my tin from BIR last March 2023. Similar to another query here, the BIR opted to give me the form 1901 and paid for all its fees. I did receive my tin number however I did not follow up with obtaining the receipts and COR I have signed up for.

    For the whole year I did not practice my profession because I had been taking medical licensing exam/s from another country. In a few months time, I would be migrating as well. My question is, will I incur any penalties and is it possible to cancel the registration?

    1. Hello JB,

      For this one, it is best to check if your registration with BIR was processed because if it is, then you will most probably have an open case for the filings that you were unable to comply starting your registration date and a penalty fee starting PHP 1000 will be imposed for every open cases in BIR. Once you’re done settling your open cases, that is the only time that you can close your BIR registration. 🙂

  20. Hi! I’ve been practicing privately for the last 3 years. Now, I am pursuing my residency in a government hospital. At the same time, my dad’s business was transferred to me, when I got into residency. The place of my business is not in the same province I am taking my residency. I was self-employed but when i got to residency, i filled-up form 2305. What will I do with my BIR?

    1. Hi Yan! It’s best to ask at the BIR RDO on what to do with your two registrations. Not sure also what the 2305 was for so maybe the BIR can give more clarity on this. 🙂

Leave a Reply

Your email address will not be published. Required fields are marked *