You need to do these at the BIR:

1. Register your business establishment and all its branch offices, if any. You do this at
the BIR Revenue District Office (RDO) in the place where your business is located.
Once you obtain your Certificate of Registration, you must display it in a conspicuous
place within your business establishment.
2. Register your books of accounts. You accomplish this at the same RDO.
3. Request for permit to print and issue receipts and invoices. You must thereafter post
a notice in your business premises stating that your establishment issues receipts;
and that if no receipt is issued by the cashier, then the customer must ask for one.

In relation to no. 3 above, you must also request for a permit to use a cash register and point
of sale (POS) machines, as well as a permit to use loose-leaf books of accounts, accounting
records or a computerized accounting system. If your business has branches, each branch
must have its own books of accounts.