Documentation Index
Fetch the complete documentation index at: https://docs.commenda.io/llms.txt
Use this file to discover all available pages before exploring further.
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.
