As per this circular, the business / mayor’s permit has been removed as one of the mandatory requirements for the BIR registration (COR) of new business in the Philippines and in line with the BIR Citizen’s Charter. This is also to streamline the BIR process and improve “the” ease in doing business in the country.
However, incomplete requirements shall not be processed by the BIR. Thus, make it sure that your requirements are complete. For complete checklist of requirements you can view or download it here.
Bong Corpuz & Co. CPAs 