Does every branch need its own BIR registration?

Yes. A branch is a distinct place of business where sales happen independently, so it is registered with the RDO covering its location, in addition to your head office.

Do branches have a different TIN?

No. Branches share the head office TIN but are tracked with their own branch codes. The head office is usually branch code 000.

What do I receive after registering a branch?

On approval, the branch is issued its own Certificate of Registration. It also generally needs its own receipts or invoices and books of accounts.

How to Register a Branch with the BIR

Registration1 min readUpdated May 25, 2026

If your business opens a second location where sales happen on their own, the BIR treats that as a branch, and it needs its own registration. Here is what that involves.

What counts as a branch

A branch is a separate establishment or place of business where sales transactions are conducted independently from your head office. Each branch is registered on top of your head office registration.

Where and how to register

As a general rule:

Register the branch with the Revenue District Office (RDO) that has jurisdiction over the branch's location.
Large taxpayers register through the Large Taxpayer division that handles the head office.
On approval, the branch receives its own Certificate of Registration.

Your head office keeps the main TIN; branches are tracked under the same TIN with their own branch codes.

After registering a branch

Each branch typically needs its own registered receipts or invoices and its own books of accounts.

Ask AskOnward for the exact documents and the current steps for registering a branch in your situation.

Have a specific question?

Ask AskOnward and get an answer grounded in the official BIR rules, with the current forms, fees, and steps for your situation.

Ask AskOnward

Frequently asked questions

Does every branch need its own BIR registration?: Yes. A branch is a distinct place of business where sales happen independently, so it is registered with the RDO covering its location, in addition to your head office.
Do branches have a different TIN?: No. Branches share the head office TIN but are tracked with their own branch codes. The head office is usually branch code 000.
What do I receive after registering a branch?: On approval, the branch is issued its own Certificate of Registration. It also generally needs its own receipts or invoices and books of accounts.

Related guides

This guide is for general information and is not affiliated with the government. For official forms and the latest rules, see the Bureau of Internal Revenue at bir.gov.ph.