Start a corporation or One Person Corporation: your forms

You are forming a company with co-founders, or a One Person Corporation on your own, and need to get it registered, in order.

Forms in this pack: Register the company with SEC (articles of incorporation); One Person Corporation: appoint your officers (OPC-AO); Get a barangay clearance; Get your mayor's (business) permit; Register the corporation with BIR; Register as an employer with SSS (R-1); Register as an employer with PhilHealth (ER1); Register as an employer with Pag-IBIG (Employer's Data Form); The quarterly corporate income tax return; The annual corporate income tax return.

Register the company with SEC (articles of incorporation): Online through SEC eSPARC: reserve the name, file the articles and by-laws (a One Person Corporation needs no by-laws). You get the Certificate of Incorporation (Revised Corporation Code, RA 11232).

One Person Corporation: appoint your officers (OPC-AO): A One Person Corporation files SEC's Appointment of Officers form within 15 days of its Certificate of Incorporation, and within 5 days of any change (SEC MC No. 9, s. 2026, Sec. 6; SEC MC No. 7, s. 2019). Skip it for a regular corporation.

Get a barangay clearance: At the barangay hall where the office is. Your city will not issue a permit without it (Local Government Code, Sec. 152(c)).

Get your mayor's (business) permit: At your city or municipal hall's business one-stop shop, with the SEC certificate and barangay clearance. Renewed every January.

Register the corporation with BIR: On or before the company starts business (NIRC Sec. 236 as amended by RA 11976): gets its TIN and Certificate of Registration (Form 2303).

Register as an employer with SSS (R-1): When the company hires — and report every employee right away (RA 11199, Sec. 24).

Register as an employer with PhilHealth (ER1): When the company hires.

Register as an employer with Pag-IBIG (Employer's Data Form): When the company hires — employers must report covered employees right away (RA 9679, Sec. 24).

The quarterly corporate income tax return: Due after each of the first three quarters, even with no income yet.

The annual corporate income tax return: Once a year for a calendar-year corporation.

A One Person Corporation is a corporation with a single stockholder — it still files corporate returns.

Once you hire, switch to the Small office pack for the monthly SSS, PhilHealth, Pag-IBIG and withholding tax dates.

Not for: A business in your own name only (see Start a business on your own).

Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.

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