Under Revenue Regulations 11-2008, Section 2 (A), Primary Registration shall mean the process by which a person whether individual, including estate and trusts, or a corporation and other juridical entities upon application and full compliance with the registration requirements prescribed in these Regulations, is registered with and consequently included in the registration database of the Bureau of Internal Revenue (BIR).
Section 5 of the regulations stated that the every person subject to any internal revenue tax, which is expected to be paid periodically with the BIR as follows:
A. Employees: Withinh ten (10) days from the date of employment.
B. Self-employed individuals, professionals, estate and trusts and their branches, if any; branches of corporation: On or before the commencement of business.
C. Corporation (Taxable or Non-taxable): Before payment of any tax due.
In the case of corporation where documentary stamp tax (DST) is required to be paid on the original issuance of shares of stock to the shareholders or subscription of shares of stock, within five (5) days after the close of the month.
D. Partnerships, Associations, Cooperatives, Government Agencies and instrumentalities: Before or upon filing of any applicable tax return, statement or declaration as required by the Code, as amended.
Please refer ftp://ftp.bir.gov.ph/webadmin1/pdf/42151rr%20no.%2011-2008.pdf of the full text of the regulations.
