Who needs to register books of accounts?

All persons engaged in business or the practice of a profession who are required to pay internal revenue taxes must keep and register books of accounts.

What types of books can I use?

Manual books, loose-leaf books (which need a Permit to Use), or a computerized accounting system. Each has its own registration path.

How to Register Your Books of Accounts with the BIR

Compliance1 min readUpdated May 25, 2026

If you run a business or practice a profession, the BIR requires you to keep books of accounts and register them. Here is what that means in practice.

Why books of accounts matter

Anyone required by law to pay internal revenue taxes must keep an appropriate set of bookkeeping records. Your books are where you record income and expenses, and the BIR can ask to see them.

Types of books

There are a few ways to keep books:

Manual books, the bound notebooks you buy and have registered.
Loose-leaf books, which need a separate Permit to Use.
A computerized accounting system, which has its own registration process.

Where and when to register

Register your books with the Revenue District Office where your head office or branch is registered. As a rule, manual books are registered before you start using them.

Ask AskOnward for the current deadlines and the latest rules on registering or renewing your books.

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.

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Frequently asked questions

Who needs to register books of accounts?: All persons engaged in business or the practice of a profession who are required to pay internal revenue taxes must keep and register books of accounts.
What types of books can I use?: Manual books, loose-leaf books (which need a Permit to Use), or a computerized accounting system. Each has its own registration path.
Where do I register my books?: At the Revenue District Office where your head office or branch is registered.

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.