Establishing an Architectural Office

Architectural Firm is defined as a sole proprietorship, a partnership or a corporation registered with the proper government agencies.

Section 37. Limitation to the Registration of a Firm, Company, Partnership, Corporation or Association - The practice of architecture is a professional service, admission to which shall be determined upon the basis of individual personal qualifications.

Types of Business Structures/Entities

Single Proprietorship is the simplest form of doing business. A business carried on and owned by a single individual, in his own name and for his own account, requiring no legal formalities or technicalities.

Partnership is treated as an artificial being created by operation of law with a legal personality separate and distinct from the partners thereof.

Corporation is formed upon the issuance of a Certificate of Registration by the Philippine Securities and Exchange Commission (SEC) together with the approval of the applicant’s Article of Incorporation and By-Laws.

Income Tax Rates

under Section 24(A)(2) of the Tax Code of 1997, as amended by Republic Act No. 10963.