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Natural Persons or Sole Proprietorships – Fees

A natural person or sole proprietorship is an enterprise that is owned and operated by a single person, often called a "self-employed person."

Such an enterprise has no legal existence, juridical personality or patrimony separate from that of its owner.

A natural person who operates a sole proprietorship is often said to “work for him or herself.” Since the person is the sole proprietor of the enterprise, all the profits and losses are theirs.

Starting up
Document Regular Priority
Declaration of registration or application for reregistration $36.00 $54.00
Application for revocation of cancellation $116.00 $174.00
Updating information (filing period: January 1 to June 15)
Document Regular Priority
Annual updating declaration1 $36.00 $54.00
Current updating declaration Free $18.00
Corrective updating declaration Free $18.00
  1. Some enterprises can file their annual updating declaration and pay their registration fee for the year in their income tax return.
Document Regular Priority
Declaration of cancellation Free $18.00
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