Taxpayer should consider the Checklist of Documentary Requirements (CDR) for the Certificate of Registration of Branches/Facility Type - Non-Individual with the Bureau of Internal Revenue (BIR) as follows:
1. Copy of the Certificate of Registration (COR) of the Head of Office for the facility types to be used by the Head Office and COR of the branch for facility types to be used by a particular branch.
2. Mayor's Business Permit or duly received Application for Mayor's Business Permit, if the former is not yet available.
3. Contract of Lease, if applicable.
Processing of transaction commence only upon submission of complete requirements. In all instances wherein photocopies are submitted, the original must be presented for authentication.
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