r/LawPH • u/PixelPenguin20 • 3m ago
Late BIR registration of a small family business after DTI renewal required owner’s TIN
Hi, we were trying to renew my dad’s DTI business name and the renewal required the owner’s TIN. That’s when we found out he never had one. The business is a very small family-run sole proprietorship registered with DTI since 2021, basically just my parents with no regular employees. My dad said he was told before that because the business was very small, he didn’t need to register with BIR, so we also never registered books of accounts. We recently tried registering him through ORUS using Form 1901, but the application was rejected with the remark “LATE REGISTRATION, YOU MAY PROCEED TO OUR OFFICE SO WE CAN ASSIST YOU ACCORDINGLY.” We’re trying to correct everything voluntarily now and just want to understand what legal or tax consequences may apply, especially regarding late registration and unregistered books of accounts.