Busines Permits

good morning. we have main office po sa pasig and now expanding for a new branch which is also located in pasig but on a different barangay. do i need to register our branch office sa barangay kung saan located o ok na po yung barangay certificate dun sa main office. thanks

as long as you open a branch or a storage house (bodega) or a sattelite office where even no sales are made, you need to register it with the bir as a branch, a bodega or a sattelite office with a separate BIR certificate of registration and a separate OFFICIAL receipt with the separate and distinct address of each unit indicated in the official receipt. thus, where your main office is locted in Barangay A, Claveria St, Davao City and you have a branch in the same barangay but in another location like Brangay A, San Pedro St., Davao City, you need to register them both with the BIR. they will have two separate COR (certificate of Registration) and two separate official receipts, one official receipt and COR with the address of Claveria st. indicated in the official receipt and COR, and the other OR and COR with the address of San Pedro St. indicated in the official receipt and COR of that San Pedro St. Branch. kahit sa same barangay pa iyan sila, need to register it with the BIR , at me separate iyan sila na OR at COR.

In addition, even if your head office and branch are located just several feet apart, you need to register it separately with a different COR and OR. the rule is :

1. if the two units are not continguous to each other, they are two separate units:
2. or if contiguous/adjacent to each other, the two units are not joined by an entrance or door located in the side wall (thus, the entrance is located at the front and the two units are separated by an adjoining wall), they are two separete units.

3. i if contiguous/adjacent to each other, the two units are joined by a door located in the side wall (the two units are separated by an adjoining wall and there is a door between the two of them in the wall that permits them to freely enter the two separte units), they are considered one and the same unit that needs no separate OR and COR. however, this rule presumes that there is no intention to consider the other one as a head office, and the other adjoining space as a branch office. Otherwise, there should be two separate units if there is a definite intention to consider the 1st one as the head office, and the second one as a branch office.