菲律賓外資公司註冊程-摘自世界銀行網站
菲律賓主要城市公司設立登記,商標登記，進出口證，特許行業申請等。公司設立後雲端系統支援的會計薪資服務。 菲律賓馬尼拉與臺灣同事攜手協同爲您服務。為地球暖化盡一份心力，減少空中旅行。
Email：mnl4ww@evershinecpa.com
或
菲律賓永輝BPO有限公司
聯絡人：蘇 玉 燕 副總經理
手機：+886-928-486-835
skype: rachelsu8
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菲律賓外資公司註冊程序-摘自世界銀行網站
Philippines Foreign-owned company Registration procedures
(Digested from World Bank: www.doingbusiness.org version 2021/06/07)
1
在公證處公證公司章程及司庫宣誓書
代理機構：公證人
答:
根據《公司法》第14條和第15條的規定，公司章程應在向證交會備案前公證。
根據《公司法》第 15 條，司庫的宣誓書也應公證。
2004 年《公證實務規則》要求籤署文件（《公司章程》和《司庫宣誓書》）的人在公證人面前出庭。
1 天PHP500
Notarize articles of incorporation and treasurer’s affidavit at the notary
Agency : Notary
According to Section 14 and 15 of the Corporation Code, articles of incorporation should be notarized before filing with the SEC.
Under Section 15 of the Corporation Code, the Treasurer’s Affidavit should also be notarized.
The 2004 Rules on Notarial Practice require the presence of the person(s) who executed the document (Articles of Incorporation and Treasurer’s Affidavit) before the notary public.
1 day PHP 500
2.
申請公司註冊和預註冊納稅人識別號（TIN），社會保障系統（SSS），菲律賓健康保險公司（Phil Health）和家庭發展共同基金（Pag – i big Fund）
機構：證券交易委員會
答:
申請公司註冊有三種選擇：常規程序（紙質形式）、快速通道程序（在線形式）和 LEAP（快遞流程近期出臺）。
大多數公司使用常規程序註冊，因爲快速通道程序的在線系統並不總是有效， LEAP 是一個新引入的、尚未流行的選項。
企業申請設立公司，需填寫申請表。可以通過提交申請來驗證公司名稱的可用性。
SEC 註冊需要提交以下文件：
申請表；
公司章程（經公證）和章程；
變更公司名稱的書面承諾（經公證）。
一旦收到文件， SEC 會審查並預先批准申請。
經初步審查後，簽發付款令，申請人必須支付所需費用並提供付款證明。
付款後，有一個等待的時間來準備註冊證書和支持文件，然後需要由申請人在 SEC 領取。
預先註冊的納稅人識別號（ TIN ）在註冊時自動從 SEC 獲得。
但是，公司仍然必須在國內稅務局（ BIR ）註冊，以確定適用的稅收，支付年度註冊費，並獲得批准打印發票和收據。
該公司還將獲得社會保障系統（ SSS ），菲律賓健康保險公司（ Phil Health ）和家庭發展的預註冊
共同基金（ Pag – i big 基金）
程序 3 包括 2 周
Apply for company incorporation and pre-registration for Taxpayer Identification Number (TIN), Social Security System (SSS), Philippine Health Insurance Company (PhilHealth) and Home Development Mutual Fund (Pag-ibig Fund)
Agency : Securities and Exchange Commission
There are three options for applying for incorporation: regular process (paper form), fast-track process (online form), and LEAP (express process recently introduced).
Most companies use regular processes for incorporation as an online system for fast-track processes does not always work, and LEAP is a newly introduced and not yet popular option.
To apply for company incorporation, the business fill in an application form.
The availability of the company name can be verified by filing the application.
The following documents are required for SEC registration:
a. Application form;
b. Articles of incorporation (notarized) and by-laws;
c. Written undertaking to change the corporate name (notarized).
Once the documents are received, SEC reviews and pre-approves the application.
After initial review, a payment order is issued and the applicant must pay the required fees and provide proof of payment.
After payment, there is a waiting time to prepare the incorporation certificate and supporting documents, which then need to be collected by the applicant at SEC.
The pre-registered Taxpayer Identification Number (TIN) is automatically obtained from SEC upon incorporation.
However, the company must still register with the Bureau of Internal Revenue (BIR) in order to identify the applicable taxes, pay an annual registration fee and obtain approval to print invoices and receipts.
The company will also obtain a pre-registration with the Social Security System (SSS), the Philippine Health Insurance Company (PhilHealth) and the Home Development
Mutual Fund (Pag-ibig Fund).
2 weeks included in procedure 3
3
繳納報名費
機構：證券交易委員會
答:
一旦企業創始人在網上申請成立公司，將支付證券交易委員會費用。
申請人必須向銀行繳納名稱核准費和登記費。
向系統提供付款證明。
註冊公司的費用如下：
-姓名核准費 PHP 100 ;
-申請費用爲認可股本的1%或認購股本的認購價的1/5(兩者以較高但不少於1%者爲準)。PHP1000);
-法律研究費(LRF)相等於立案費的 1 %但不少於PHP10;
-註冊章程的 PHP 1000 ；
– PHP 150 + 320 用於註冊新公司所需的股票和轉讓簿；
– PHP 10 章程的法律研究費。
1 天（與前一程序同時進行）見程序細節
Pay the registration fees
Agency : Securities and Exchange Commission
Once the business founder has applied for company incorporation online, SEC will issue the payment fees.
The applicant must pay the name approval and registration fees at a bank and provide the proof of payment to the system.
The costs to register a company are as follows:
– PHP 100 for name verification fee;
– Filing fee of 1/5 of 1% of the authorized capital stock or the subscription price of the subscribed capital stock (whichever is higher but not less than PHP 1,000);
– Legal research fee (LRF) equivalent to 1% of filing fee but not less than PHP 10;
– PHP 1,000 for registration of bylaws;
– PHP 150 + 320 for registration of stock and transfer book (STB) required for new corporations;
– PHP 10 legal research fee for the bylaws.
1 day (simultaneous with previous procedure) see procedure details
4
獲得營業執照
代辦機構：奎松市一站式營業執照辦理處
答:
新公司的創辦人必須獲得當地市政府的營業許可證。
費用根據 LGU 頒發許可證的情況而有所不同。
奎松市徵收的牌照費率爲授權股本 1 %的 25 %。
其他許可證，如場地許可證、消防安全和檢驗證明書、衛生許可書、電氣檢驗證書、機械許可證以及根據業務性質，需要的其他許可或證明書，也適用於
強加的。
這些費用的收費率視乎擬議法團的業務性質及所佔用的土地面積而定。
適用費用：
營業城市稅：實收資本 1 %的 25 %
市長許可證：PHP5000 （倉庫，固定費率）
衛生費：PHP150
驗樓費：PHP50
電氣檢查費：PHP20
水管檢查費：PHP7
招牌費PHP50
商務牌照/貼紙：PHP250
分區清拆：PHP345
中國銀監會： PHP 100
垃圾費：PHP每季度 2600 （用於個案研究）
申請費：PHP250
社區稅務證書：PHP500
防火安全 RA ：PHP718.20
公司被徵收基本和額外的社區稅。
基本社區稅率取決於公司法定形式是股份有限公司、合夥企業還是協會(PHP500 或更低）。
附加的社區稅（不超過PHP10000.00 ) 取決於該公司在菲律賓擁有的不動產的評估價值，(按PHP2.00 每PHP5000) 及其上一年度在菲律賓的業務活動所得的總收入，包括股息或收益，按PHP2.00 每PHP5000.00.
6 天，見程序細節
Obtain a business permit
Agency : Quezon City One-Stop Shop at the Business Permits and Licensing Office
The founders of a new company must obtain a business permit from the local Municipality.
The fees vary depending on the LGU issuing the permit.
The rate of license fee imposed in Quezon City is 25% of 1% of the authorized capital stock.
Other permits, such as location clearance, fire safety and inspection certificate, sanitary permit, certificate of electrical inspection, mechanical permit, and other clearances or certificates required depending on the nature of business, are also
imposed.
The rate of these fees depends on the nature of business and land area occupied by the proposed corporation.
Applicable fees:
Business city tax: 25% of 1% of paid-up capital
Mayor’s permit: PHP 5,000 (warehouse, fixed rate)
sanitary fee: PHP 150
building inspection fee: PHP 50
electrical inspection fee: PHP 20
plumbing inspection fee: PHP 7
signboard fee PHP 50
business plate/sticker: PHP 250
zoning clearance: PHP 345
QCBRB: PHP 100
garbage fee: PHP 2,600 per quarter (for the case study)
application fee: PHP 250
CTC (Community Tax Certificate): PHP 500
Fire Safety RA: PHP 718.20
The company is assessed a basic and an additional community tax.
The basic community tax rate depends on whether the company’s legal form is a corporation, partnership, or association (PHP 500 or lower).
The additional community tax (not to exceed PHP 10,000.00) depends on the assessed value of the real property the company owns in the Philippines at the rate of PHP 2.00 for every PHP 5,000.00 and on its gross receipts, including dividends or earnings, derived from business activities in the Philippines during the preceding year, at the rate of PHP 2.00 for every PHP 5,000.00.
6 days see procedure details
5
接受檢查
機構：實際上通常在頒發營業許可證之前進行檢查。
Receive inspection
Agency :An inspection is commonly conducted in practice prior to issuing a business permit.
6
獲得鎮級許可
機構：鎮(地方當局)
答:
該公司的創始人必須獲得許可，並在當地居民區繳納年度社區稅。
爲了獲得 Barangay 許可，應提交以下文件要求：
申請表格、證券交易委員會的公司註冊證書、批准的公司章程和章程、地點平面圖/場地地圖以及公司辦公室的租約。
許可是從企業所在的鎮取得的。
每個鎮的費用各不相同，因爲只要這些費用是合理的，並且在《地方政府法規》和城市條例規定的限度內，它們可以自行決定徵收費用。
在奎松市，收費從PHP300 到PHP1000.
許可在一天之內獲得，條件是 Barangay 首長在辦公室，因爲首長是唯一有權簽字的官員。
1 天PHP500用於清理村莊
Obtain barangay clearance
Agency : Barangay (Local Authority)
The company’s founders must obtain clearance and pay the annual community tax at the local Barangay (neighborhood).
To obtain the Barangay clearance, the following documentary requirements should be submitted:
Application form, SEC Certificate of Incorporation and approved articles of incorporation and bylaws, location plan/site map, and the lease over the corporation’s office.
The clearance is obtained from the Barangay where the business is located.
Barangay fees vary in each Barangay since they have the discretion to impose their own fees and charges as long as these fees are reasonable and within the limits set by the Local Government Code and city ordinances.
In Quezon City, the fees range from PHP 300 to PHP 1000.
The clearance is obtained in one day, provided that the Barangay captain is in the office as the captain is the only official authorized to sign.
1 day PHP 500 for barangay clearance
7
在書店購買會計專業書籍
機構：書店
答:
在 BIR 登記時需要有專門的賬簿。這些賬簿在全國各地的書店出售。
一套日記賬由四個賬本組成（現金收入賬、支出賬、分類賬、總賬）成本約PHP400.
如公司採用電腦化會計系統( CAS ),可選擇按商業登記署收入備忘令編號21-2000和29-2002。
BIR 計算機化系統評估小組必須在收到申請表（ BIR 表格第 1900 號）和完成文件要求的 30 天內檢查和評估公司的 CAS 。
1 天PHP400
Buy special books of account at bookstore
Agency : Bookstore
Special books of accounts are required for registering with the BIR.
The books of accounts are sold at bookstores nationwide.
One set of journals consisting of four books (cash receipts account, disbursements account, ledger, general journal) costs about PHP 400.
If the company has a computerized accounting system (CAS), it may opt to register its CAS under the procedures laid out in BIR Revenue Memorandum Order Nos. 21-2000 and 29-2002.
The BIR Computerized System Evaluation Team is required to inspect and evaluate the company’s CAS within 30 days from receipt of the application form (BIR Form No. 1900) and complete documentary requirements.
1 day PHP 400
8
申請註冊證書（COR），TIN和批准列印收據和發票
機構： 國稅局
答:
所有新成立的公司都須接受 SEC 註冊，並預先生成 TIN，該許可證在其 SEC 註冊證書上註明。
該公司只需向美國國稅局 （BIR） 註冊其預生成的 TIN，並報告其預計要承擔的所有內部收入稅。
向 BIR 申請註冊憑證 （COR） 的要求是：
a.正式填寫並填寫了1903號BIR表格（公司登記申請）：
b. 付款表（BIR表格第0605號）：
c. SEC 註冊認證;
d. 公司章程和附則：
e.租賃合同（以 BIR 表格 2000 和支援 BIR 付款表作為租賃協定上支付單證印花稅的證明）：
f. 原始發行股票和支付表（DST付款）的書面印花稅申報表（BIR表格2000）：和
g. 市長許可證/營業執照申請（經商業許可證正式蓋章）
奎松市地方政府部門）。
在稅務登記時，公司還要求有權列印收據並支付相關費用，具體如下：
– PHP 100（認證費）和PHP 30（認證檔案印花稅，形式鬆散，附在表格2303上）：
– PHP 500，收取年度註冊費：
– PHP 2.00對公司每200元資本金，為原始發行股票徵收紀實印花稅：
– 租賃合同的書面印花稅不包括在成本計算中。
3天查看程式詳細資訊
Apply for Certificate of Registration (COR), TIN and approval to print receipts and invoices
Agency : Bureau of Internal Revenue
All newly formed corporations subject to SEC registration are issued pre-generated TIN, which is indicated on their SEC Certificate of Registration.
The corporation only has to register its pregenerated TIN with the Bureau of Internal Revenue (BIR) and report all internal revenue taxes that it expects to be liable for.
The requirements for application for Certificate of Registration (COR) with the BIR are:
a. Duly accomplished and filled-out BIR Form No. 1903 (Application for Registration for Corporations);
b. Payment Form (BIR Form No. 0605);
c. SEC Certification of Incorporation;
d. Articles of Incorporation and bylaws;
e. Contract of Lease (with BIR Form No. 2000 and supporting BIR Payment Form as proof of payment of documentary stamp tax on the lease agreement);
f. Documentary Stamp Tax Return (BIR Form No. 2000) on the original issuance of shares and Payment Form (for the DST payment); and
g. Mayor’s Permit/Business Permit Application (duly stamped received by the Business Licensing Division of the local government of Quezon City).
At the moment of tax registration, the company also requires the authority to print receipts and pays the relevant fees, which are as follows:
– PHP 100 (certification fee) and PHP 30 (documentary stamp tax for the certification, in loose form to be attached to Form 2303);
– PHP 500 for the annual registration fee;
– PHP 2.00 on every PHP 200 of the company’s capital, for the documentary stamp tax on the original issuance of shares of stock;
– The documentary stamp tax on the lease contract is not included in the computation of the costs.
3 days see procedure details
9
打印收據和發票
機構：國內稅務局
答:
費用以正式收據的下列規格爲準： 1 / 2 號債券紙（ 81x51x2cm ）一式兩份，黑色印刷，無碳。
最小印刷量是 25 本小冊子。
7 天PHP3500
Print receipts and invoices at the print shop
Agency : Bureau of Internal Revenue
The cost is based on the following specifications of the official receipt: 1/2 bond paper (8 ½ x 5 ½ cm) in duplicate, black print, carbonless.
The minimum print volume is 25 booklets.
7 days PHP 3,500
10
在社會保障系統( SSS )進行最後登記
機構：社會保障系統
答:
在 SSS 註冊，公司必須提交以下文件：
僱主登記表（ R – 1 表）；
就業報告（表格 R – 1A ）；
c .僱員名單，列明他們的出生日期、職位、月薪和受僱日期；
公司章程、章程和證交會註冊。
提交所需文件後，社會保障體系僱主和僱員的號碼將被釋放。員工註冊後可參加 SSS 培訓研討會。
社會服務處希望所有成員都接受這種培訓，使每個成員都瞭解自己的權利和義務。
1 天(與前一程序同時進行)
Final Registration with the Social Security System (SSS)
Agency : Social Security System
To register with the SSS, the company must submit the following documents:
a. Employer registration form (Form R-1);
b. Employment report (Form R-1A);
c. List of employees, specifying their birth dates, positions, monthly salary and date of employment; and
d. Articles of incorporation, by-laws and SEC registration.
Upon submission of the required documents, the SSS employer and employee numbers will be released.
The employees may attend an SSS training seminar after registration.
SSS prefers that all members go through such training so that each member is aware of their rights and obligations.
1 day (simultaneous with previous procedure)
11
菲律賓健康保險公司的最終註冊（ Phil Health ）
機構：菲律賓健康保險公司
答:
在 Phil Health 註冊，公司必須提交以下文件：
僱主數據記錄( ER 1 表)；
僱員-成員報告( ER 2 表)；
證券交易委員會註冊；
國際投資報告登記；
營業執照複印件.
在提交所需文件後，公司應收到所有表格的副本作爲會員證明，直到 Phil Health 在三個月內公佈僱主和僱員號碼。
1 天(與前一程序同時進行)
Final registration with the Philippine Health Insurance Company (PhilHealth)
Agency : Philippine Health Insurance Corporation
To register with PhilHealth, the company must submit the following documents:
a. Employer data record (Form ER1);
b. Report of employee-members (Form ER2);
c. SEC registration;
d. BIR registration; and
e. Copy of business permit.
Upon submission of the required documents, the company shall get the receiving copy of all the forms as proof of membership until PhilHealth releases the employer and employee numbers within three months.
1 day (simultaneous with previous procedure)
12
最終註冊家庭發展共同基金( Pag – i big )
機構：住宅發展共同基金
答:
向HDMF,公司必須提交下列文件：
僱主資料表格（ EDF 【 FPF 040 】）；
樣本簽署表格（ SSF 【 FPF 170 】）；
美國證券交易委員會公司註冊證書複印件；
批准的公司章程及附例副本；及
表明正式指定的授權代表的董事會決議或祕書證明.
在提交完整的文件和向基金繳納第一筆捐款後， Pag – I big 將簽發HDMF數字和HDMF註冊證書。
1 天(與前一程序同時進行)
Final registration with Home Development Mutual Fund (Pag-ibig)
Agency : Home Development Mutual Fund
To register with the HDMF, the corporation must submit the following documents:
a. Employer’s Data Form (EDF [FPF040]);
b. Specimen Signature Form (SSF[FPF170]);
c. Copy of SEC Certificate of Incorporation;
d. Copy of Approved Articles of Incorporation and By-laws; and
e. Board Resolution or Secretary’s Certificate indicating the duly designated Authorized Representative.
Upon submission of the complete documents and payment of the first contribution to the fund, the Pag-IBIG will issue the HDMF number and the HDMF Certificate of Registration.
1 day (simultaneous with previous procedure)
13
提交打印機的收據和發票交付證明(PCD)和一份宣誓證詞
機構：國內稅務局
答:
打印完收據和發票後，打印機出具《打印機收據發票送達證明》(PCD)提交公司，公司必須在簽發之日起三十（ 30 ）天內將此文件提交給適當的 BIR RDO （即對公司主要營業地有管轄權的 RDO ），以便註冊和蓋章。公司還必須提交以下文件：
a所有必需的帳簿；
b增值稅登記證書；
c證券交易委員會註冊；
d .國際投資報告表格 W – 5
e . ATP 的核證複印件；以及
f. 經公證的納稅人宣誓書，載明納稅人的責任和義務。
公司還必須提交一份PCD提交給對打印機主要營業地有管轄權的 BIR RDO 。
Submit the Printer’s Certificate of Delivery of Receipts and Invoices (PCD) and a sworn statement to the BIR
Agency : Bureau of Internal Revenue
After the printing of receipts and invoices, the printer issues a Printer’s Certificate of Delivery of Receipts and Invoices (PCD) to the company, which must submit this to the appropriate BIR RDO (i.e., the RDO which has jurisdiction over the company’s principal place of business) for registration and stamping within thirty (30) days from issuance.
The company must also submit the following documents:
a. All required books of accounts;
b. VAT registration certificate;
c. SEC registration;
d. BIR Form W-5;
e. Certified photocopy of the ATP; and
f. Notarized taxpayer-user’s sworn statement enumerating the responsibilities and commitments of the taxpayer-user.
The company must also submit a copy of the PCD to the BIR RDO having jurisdiction over the printer’s principal place of business.
**請注意下列事項：
以上內容為永輝研發及教育中心 (簡稱:永輝RD)於2021年10月摘要。
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