Commenda supports nine entity types in the Philippines, covering corporations, partnerships, branch offices, and nonprofit structures. When you add or manage a Philippine entity, Commenda automatically applies the correct document, registration, and government identifier requirements based on the entity type you select.
Supported entity types
| Entity type | Description | Ownership |
|---|
| Domestic Corporation | Standard stock corporation incorporated under the Revised Corporation Code | Limited by shares |
| Stock Corporation | Corporation with authorized capital stock and share-based ownership | Limited by shares |
| Close Corporation | Corporation with share transfer restrictions and a limited number of shareholders | Limited by shares |
| One Person Corporation (OPC) | Single-stockholder corporation (distinct from India’s OPC) | Limited by shares |
| Partnership | General or professional partnership registered with the SEC | Partnership |
| Branch Office | Philippine branch of a foreign corporation operating under an SEC license | Not applicable |
| Non-Stock Corporation | Corporation without authorized capital stock, typically for civic or charitable purposes | Not applicable |
| Educational Corporation | Corporation organized for educational purposes | Not applicable |
| Religious Corporation | Corporation organized for religious purposes | Not applicable |
Industry classification
Philippine entities use the PSIC (Philippine Standard Industrial Classification) code system. PSIC codes are 4 to 5 digits and are required during entity setup.
Required documents
Commenda tracks the documents each entity type must maintain. The specific set varies by entity type, but all Philippine entities require a common base of tax and compliance documents.
| Document | Applies to |
|---|
| Articles of Incorporation and by-laws | All corporation types |
| Certificate of Incorporation | All corporation types |
| Articles of Partnership | Partnership |
| Certificate of Recording of Articles of Partnership | Partnership |
| Head Office Articles of Incorporation | Branch Office |
| SEC License to Do Business | Branch Office |
Tax and compliance documents
These documents are required across all Philippine entity types:
| Document | Renewable |
|---|
| BIR Certificate of Registration (Form 2303) — income tax | No |
| BIR Certificate of Registration (Form 2303) — employer withholding | No |
| Barangay Clearance | Yes |
| Mayor’s / Business Permit | Yes |
| VAT Registration (BIR Form 2303) | No |
Ongoing administration documents
| Document | Renewable |
|---|
| Audited Financial Statements | Yes |
| General Information Sheet (GIS) | Yes |
| Proof of Registered Address | Yes |
| SEC Corporate Register Extract | Yes |
Partnership entities do not require a General Information Sheet.
Tax registrations
Every Philippine entity must register with the Bureau of Internal Revenue (BIR). Commenda tracks four registration types for each entity:
| Registration | Authority | Description |
|---|
| Tax Identification Number (TIN) | BIR | 9-digit base with optional 3-digit branch code (e.g., 000-123-456-000). Issued via BIR Form 1903; confirmed on BIR Form 2303. |
| VAT Registration | BIR | Uses the entity TIN with branch code. Required for entities meeting the VAT threshold. |
| Employer Withholding Registration | BIR | BIR registration for employer withholding tax on compensation. Separate SSS, PhilHealth, and Pag-IBIG employer registrations are also required. |
| Entity Formation (SEC Registration) | SEC | Registration number issued by the Securities and Exchange Commission upon incorporation or recording of partnership articles. |
For partnerships, the tax treatment depends on the type. General partnerships are taxed as corporations under NIRC §27(A). General Professional Partnerships (GPPs) are tax-transparent under NIRC §26 — partners are taxed individually.
Getting started
To add a Philippine entity in Commenda:
- Go to Entities and click Add entity.
- Select Philippines as the country.
- Choose the appropriate entity type from the list above.
- Enter the PSIC industry code and complete the required fields.
Commenda will automatically generate the applicable document checklist and registration requirements for your entity type. 
