What is the requirements for BIR?

BIR Registration Requirements and Procedure – Self Employed and Mixed Income Earner

Regardless of industry, every business must first register with the Bureau of Internal Revenue (BIR) before starting its operation. Do not ever be like a fly by night business. Register and operate legally to maximize opportunity and avoid too much risk.

This article only tackles BIR registration of Self Employed and Mixed Income Earner Individuals. Registration of a corporation (stock and non-stock) and partnership will be discussed separately.

Primary BIR documentary requirements

  1. Photocopy of Mayor’s Business Permit (or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU) and/or PTR issued by the LGU
  2. NSO Certified Birth Certificate of the applicant
  3. Contract of Lease or Latest Tax Declaration, whichever is applicable
  4. DTI Certificate of Business Name Registration, if business trade name shall be used

Additional documents that BIR may require if applicable

  1. Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity
  2. Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA)
  3. Franchise documents (e.g. Certificate of Public Convenience) (for Common Carrier)
  4. Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau;

Steps in BIR registration

  1. Accomplish BIR Form 1901, an application for registration.
  2. Accomplish BIR Form 0605 for the Annual Registration Fee (P500.00) and pay at the Authorized Agent Banks (AABs) of the concerned Revenue District Office (RDO). Photocopy the form after payment and include it to the set of documentary requirements.
  3. Accomplish BIR Form 2000 for Documentary Stamp Tax (DST) on Contract of Lease and pay at the Authorized Agent Banks (AABs) of the concerned RDO. Photocopy the form after payment and include it also to the set of documentary requirements.
  4. Submit all the above mentioned (1 -3) along with documentary requirements to Taxpayer Service Section (TSS) and wait for the release of your BIR Form 2303 or the Certificate of Registration/COR (1-3 days).
  5. Once you received your COR and “Ask for Receipt” notice, accomplish BIR 1905 for the registration of books of accounts and attached a photocopy of COR then submit to TSS (1 day)

VAT registered: 6 books – Journal, Ledger, Cash Receipt, Cash Disbursement, Subsidiary Sales Journal, and Subsidiary Purchase Journal

Non-VAT registered: 4 books – Journal, Ledger, Cash Receipt, and Cash Disbursement

  1. Accomplish BIR Form 1906, an application for Authority to Print (ATP) Receipts and Invoices along with the following documentary requirements and submit it to TSS and wait for the issuance of ATP (3-5 days but can be simultaneously applied with the books of accounts)
    1. Job Order
    2. Final & clear sample
    3. Photocopy of COR and annual registration fee
    4. Photocopy of BIR authorized printer’s COR and annual registration fee
    5. Permit to Use Loose-leaf, if applicable
  2. Upon the receipt of ATP, provide a copy to the printing company who will print your Receipts and Invoices.
  3. Your Receipts and Invoices will be delivered to you approximately within 5 days. Don’t forget to ask for Printer’s Certificate of Delivery (PCD).

After completing the BIR registration procedures, ensure that the following original documents are in your possession:

  • Certificate of Registration or BIR Form 2303
  • “Ask for Receipt” notice
  • Authority to Print or BIR Form 1921
  • All application forms with BIR stamp

BIR Form 1901
BIR Form 1905
BIR Form 1906

  • All forms paid together with receipts

BIR Form 0605
BIR Form 2000

  • Printer’s Certificate of Delivery (PCD)

Reference: Bureau of Internal Revenue (bir.gov.ph)

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Complete Guide to NSFAS Online Loan Application for South African Students (2025)

If you are a South African student looking to pursue higher education but are facing financial difficulties, the National Student Financial Aid Scheme (NSFAS) is one of the most accessible funding options available. NSFAS provides financial aid in the form of bursaries and loans to qualifying students at public universities and TVET colleges in South Africa.

This guide will walk you through everything you need to know about the NSFAS loan application process, from eligibility requirements to application steps and frequently asked questions.

📌 What is NSFAS?

The National Student Financial Aid Scheme (NSFAS) is a government-funded financial aid scheme aimed at helping students from low- and middle-income households to access tertiary education without the burden of upfront fees.

NSFAS offers both bursaries and income-contingent loans:

  • Bursaries: For eligible students who meet academic and household income criteria (especially for TVET and university students).
  • Loans: For students who do not meet all bursary criteria or who are pursuing postgraduate qualifications not funded under bursary schemes.

✅ Who Qualifies for an NSFAS Loan?

To qualify for an NSFAS loan (especially for postgraduate students or programs not funded under the bursary system), you must:

  • Be a South African citizen.
  • Be financially needy, with a household income of less than R350,000 per year.
  • Have a valid South African ID.
  • Be enrolled or accepted to study at a public university or TVET college.
  • Not be funded through another bursary program that covers all expenses.
  • Maintain satisfactory academic progress (returning students).

📚 Courses Funded by NSFAS

NSFAS primarily funds undergraduate qualifications, but certain postgraduate programs (e.g., PGCE, postgraduate diplomas in education, and professional courses like LLB) may be considered under the NSFAS loan scheme, not bursaries.

If you’re studying:

  • Undergraduate degree or diploma: You are likely eligible for a full NSFAS bursary.
  • Postgraduate study: You may qualify for a loan, depending on the course and funding availability.

📄 Required Documents for NSFAS Application

When applying, make sure you have the following documents scanned and ready:

  1. Certified copy of your South African ID or Smart Card.
  2. Parent(s) or guardian(s) ID documents.
  3. Proof of income (latest payslips, UIF, or affidavit if unemployed).
  4. Consent Form signed by your parent(s)/guardian(s) to allow NSFAS to verify income.
  5. Proof of registration or acceptance at a public institution.
  6. Academic transcripts (for continuing or postgraduate students).

🖥️ How to Apply for an NSFAS Loan Online

Step-by-Step NSFAS Online Application Process (2025)

  1. Visit the NSFAS Website

    Go to: https://www.nsfas.org.za

  2. Create an Account

    • Click on “MyNSFAS” and register your profile.
    • You’ll need a valid email address and South African cellphone number.
    • Choose a strong password and verify your account via email or SMS.

  3. Login and Start the Application

    • After registration, log in to your MyNSFAS account.
    • Click on “Apply” to begin a new application.

  4. Fill in Your Personal Details

    • Input your ID number, name, surname, and other details exactly as they appear on your ID.
    • Provide household income information and living arrangements.

  5. Upload Required Documents

    • Upload all supporting documents in PDF or JPEG format.
    • Each document must be clear and under the size limit specified.

  6. Submit Your Application

    • Review your application for accuracy.
    • Click “Submit” and wait for a confirmation message.

  7. Track Your Application

    • Log in regularly to check your application status.
    • You will be notified via SMS and email at each stage of the process.

🗓️ Important NSFAS Dates (2025)

  • Application Opening Date: September 1, 2025
  • Application Deadline: January 31, 2026
  • Appeals Period: February 2026 (if rejected)
  • Disbursement: After registration and approval

Note: Dates are subject to change; always confirm on the official NSFAS website.

💸 What Does the NSFAS Loan Cover?

NSFAS funding typically includes:

  • Tuition fees
  • Registration fees
  • Accommodation (if living away from home)
  • Meals and transport
  • Learning materials (e.g., textbooks)

For loans, repayment is only required once you start working and earn above a threshold (around R30,000 annually, but subject to change).

🔄 NSFAS Loan Repayment

Repayments are:

  • Income-contingent – you only repay when you can afford to.
  • Administered by DHET (Department of Higher Education and Training).
  • Interest-bearing, but interest rates are low and favorable.

You can also apply for a partial loan conversion to a bursary if you perform well academically.

🔁 How to Appeal a Rejected NSFAS Application

If your application is rejected, you may submit an appeal via your MyNSFAS portal:

  1. Log into your MyNSFAS account.
  2. Click on “Track Funding Progress”.
  3. If rejected, click on “Submit Appeal”.
  4. Upload any missing or corrected documents.
  5. Provide a clear explanation or motivation.

📱 NSFAS Contact Information

📝 Final Tips Before Applying

  • Apply early to avoid system overload near the deadline.
  • Use your own email and cellphone number (do not use someone else’s).
  • Double-check that all your documents are certified and legible.
  • Keep a copy of your submission confirmation for reference.

By following this guide, you can confidently apply for NSFAS funding and move one step closer to achieving your academic and career dreams—without the burden of immediate financial pressure.

 

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