01 · The SEC
What the SEC requires
The articles must state where the principal office is, and it must be in the Philippines. The address has to be specific: the building and unit where they apply, the street number and name, the barangay, and the city or municipality. The SEC sends its notices to the address in the articles or the General Information Sheet.
No SEC rule requires the company to occupy the premises. In practice the SEC registers virtual and serviced office addresses, as long as the address is specific and can receive official notices.
02 · City hall
What the city hall requires
The business permit is tied to a location, so the city looks at the address itself.
The right to use the address
The title or tax declaration if the company owns the property, or a lease, a memorandum of agreement or the owner’s written consent if it doesn’t.
A fire safety certificate
A fire safety inspection certificate for the building’s occupancy, issued within the last nine months.
Whether a city accepts a virtual office agreement in place of a lease varies from one city to the next. See
Business permit.
03 · The BIR
What the BIR does with it
The company registers with the BIR Revenue District Office (RDO) that covers its principal office, and posts its Certificate of Registration there. Every later BIR filing runs through that RDO until the company moves.
04 · Your options
Four kinds of address
The SEC accepts all four. The business permit is where they differ.
An office the company owns or leases
SECAccepted
Business permitThe title or lease, plus the building’s fire safety certificate
A serviced or coworking office
SECAccepted, with a specific unit
Business permitThe provider’s agreement and documents; acceptance varies by city
SECAccepted in practice
Business permitVaries by city. korp.ph handles the permit at its virtual offices in Makati and Daet, and for a registered office in Metro Manila or Cebu
SECAccepted if specific
Business permitDepends on the city’s zoning; see below
korp.ph virtual office
A registered address in Makati or Daet
It receives the company’s mail, scans and forwards it, and keeps the company’s documents.
05 · Head office and branches
Head office and branches
The principal office doesn’t have to be where the company works. A company can register its head office at one address and operate from another city through a branch.
BIR
A separate place where the company sells or runs operations, a branch or a facility in the BIR’s terms, registers with the RDO where it is located, on or before it starts business, and gets its own Certificate of Registration, posted there.
City hall
Sales are recorded at the branch that makes them, and the local business tax on them is paid to the city where the branch is. Each branch gets its own business permit there.
SEC
No branch filing. The articles state only the principal office.
Where a company operates outside Makati and Daet, its registered head office can be at a korp.ph virtual office, with a branch registered with the BIR and the city hall where it works. In Metro Manila and Cebu, korp.ph also handles the BIR and business permit for a registered office the company provides itself.
06 · Moving later
Moving later
Within the same city or municipality
The company reports the new address in its General Information Sheet within 15 days. The SEC’s rule needs no amendment, though one is allowed. In korp.ph’s experience, though, if the new address falls under a different BIR RDO, the company amends its articles anyway, so that the BIR transfer matches the SEC record.
To another city or municipality
The company amends its articles of incorporation with the SEC, the heaviest part of any move. Metro Manila doesn’t count as one city, so a move from Makati to Taguig needs an amendment.
BIR
If the new address falls under a different RDO, the company applies to transfer its registration at its current RDO, online or in person, and gets a new Certificate of Registration from the new RDO. Open cases move with it; an audit in progress stays with the RDO that started it.
City hall
The company retires its permit in the old city, filing a sworn statement of the year’s gross sales and paying any tax still due, and applies for a new permit in the new city.
07 · Home address
Using a home address
The SEC accepts a home address if it is specific. The business permit depends on the city’s zoning ordinance: each city sets its own conditions for a business run from home, and checks them before it issues the permit.
08 · FAQ
Frequently asked questions
Can I use a virtual office as my registered address?
For the SEC, yes, if the address is specific. For the business permit, it depends on the city. korp.ph handles the permit for companies registered at its virtual offices in Makati and Daet, and for companies with their own registered office in Metro Manila or Cebu.
Can I register my company at my home?
The SEC accepts it. Whether the city issues a business permit depends on its zoning ordinance for home businesses.
My team works in another city. Where should the company be registered?
The head office can be at one address and the operations at another. If the company sells or runs operations at the second location, it registers it as a branch or facility with the BIR and its city hall.
How do I change my registered address later?
Within the same city, report it in the General Information Sheet within 15 days; if the new address falls under a different BIR RDO, amend the articles too and transfer the BIR registration. To another city, amend the articles of incorporation, transfer the BIR registration, and get a new business permit.
