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REGISTRATION OF BOOKS OF ACCOUNTS (BOA)

All corporations, companies, partnerships or persons required by law to pay internal revenue taxes shall keep and use relevant and appropriate set of bookkeeping records duly authorized by the Secretary of Finance wherein all transactions and results of operations are shown and from which all taxes due the Government may readily and accurately be ascertained and determined any time of the year. (Sec. 232 of the Tax Code).

Individuals/Corporations/Partnerships Engaged in Business

Documentary Requirements:

  1. BIR Form 1905
  2. New sets of permanently bound books of accounts for registration/ stamping or the bound journals and/or ledgers, in case of Manual Books of Accounts.
  3. Permit to Use Loose Leaf Books of Accounts, in case of Manual Loose-Leaf Books of Accounts
  4. Permanently bound Loose Leaf Books of Accounts, in case of Manual Loose-Leaf Books of Accounts
  5. Affidavit attesting the completeness, accuracy, and correctness of entries in Books of Accounts and the number of Loose Leaf used for the period, in case of Manual Loose-Leaf Books of Accounts
  6. Special Power of Attorney (SPA) and ID of authorized person, in case an authorized representative will transact with the Bureau, for Individuals Engaged in Business
  7. Board Resolution or Secretary’s Certificate, and ID of authorized person, in case an authorized representative will transact with the Bureau, for Corporations/Partnerships Engaged in Business