This is general legal information for the Philippines. It isn’t a substitute for tailored advice on your specific facts.

1) The quick answer

For most sari-sari stores, the practical and lawful choice is a sole proprietorship registered with the Department of Trade and Industry (DTI) through the Business Name Registration System (BNRS). DTI business name registration applies only to sole proprietors. If you prefer limited liability or will have co-owners, you must register a different business organization with a different primary regulator (e.g., SEC or CDA), and the DTI business-name step is not your primary registration.

2) Who registers with which regulator?

Business organization	Primary regulator	Typical use for a sari-sari store	Key traits
Sole Proprietorship	DTI (BNRS)	Best fit for a single-owner sari-sari store	One owner, simplest and cheapest; unlimited personal liability
Partnership (general/limited)	SEC	If two or more owners will legally co-own	Co-owners share profits and liability (general partners have unlimited liability)
One Person Corporation (OPC)	SEC	Single owner who wants limited liability	Separate juridical entity; more paperwork and compliance than sole prop
Stock Corporation	SEC	If you plan to scale (multiple investors)	Limited liability; highest compliance burden
Cooperative	CDA	Community-owned store (members as owners)	Member-benefit focus; specialized governance/compliance

Important: DTI business name certificates are for sole proprietors. Partnerships, corporations, and cooperatives secure their legal name upon registration with SEC or CDA (not via DTI), although they may seek trade names or secondary names later under their own rules.

3) Why sole proprietorship fits a sari-sari store

Simplicity & speed: Online filing via BNRS, minimal documentary requirements.
Cost-effective: Lower government fees; fewer ongoing formalities.
Control: One decision-maker for day-to-day operations.
Common for micro-retail: Aligns with typical neighborhood store scale.

Trade-off: The owner bears unlimited personal liability for business debts/claims. If limited liability is a priority, consider an OPC or corporation (SEC route), with added compliance.

4) Foreign ownership caveat (retail trade)

Sari-sari stores are retail trade. As a rule, small retail is effectively reserved to Filipinos because foreign participation in retail is allowed only when minimum paid-in capital thresholds are met (far above neighborhood-store levels). Foreign nationals therefore generally cannot lawfully own a typical sari-sari store unless they qualify under the retail trade liberalization requirements. When in doubt, seek counsel before applying.

5) DTI Business Name Registration (sole proprietorship)

5.1. What “business name” means

Your business name (BN) is the name you use to present your business to the public (e.g., “Rosie’s Corner Sari-Sari Store”). It is not a trademark, corporate name, or a license to operate—it's a name authority for a sole proprietor within a chosen territorial scope.

5.2. Eligibility

Filipino citizen, 18+ years old.
Special rules/extra proof for married women using maiden/married names, and for applicants with special characters or multiple citizenships.
Foreign nationals generally not eligible for sari-sari store retail unless they satisfy retail-trade capital rules; additional immigration/DOLE documents are required even if eligible.

5.3. Territorial scope & validity

Territorial scope options commonly include Barangay, City/Municipality, Regional, or National (broader scope means higher fees).
Validity: typically 5 years, renewable. Renew early (there’s a renewal window and late penalties).

5.4. Name rules (common pitfalls)

Avoid names identical/confusingly similar to existing registered names in the same scope.
Don’t use government agency names, professions that imply licensure you don’t have, or restricted words like “Corporation/Inc./Company” (you are a sole proprietor).
Generic terms alone (e.g., “Sari-Sari Store”) are usually not registrable—add distinctive words (e.g., “Rosie’s Corner Sari-Sari Store”).

5.5. Procedure overview (BNRS “Next Gen” online)

Search name availability and pick a distinct name with a proper descriptor (e.g., “Sari-Sari Store,” “Retail of Convenience Goods”).
Complete online form: owner details, business address, scope, dominant name + descriptor.
Pay fees online (fee varies by scope; plus documentary stamp). Keep the official receipt.
Download/print your DTI Certificate of Business Name Registration.
Use the exact registered business name on signage, receipts, and permits.

Tip: Prepare a few alternate names; availability checks often fail for very common words.

6) What happens after DTI? (Post-registration checklist)

A DTI certificate is not the end of compliance. A lawful sari-sari store typically completes the following:

Barangay Business Clearance
- Present DTI BN certificate, valid IDs, proof of address (lease/owner’s consent), and neighborhood association approval if required.
Mayor’s/Business Permit (City/Municipality)
- Secure ancillary clearances: zoning, fire safety, sanitary/health, environmental where applicable. Home-based stores may need homeowner association consent and must obey zoning.
BIR Registration (Tax)
- BIR Form 1901 (sole proprietors) to get/confirm TIN and Certificate of Registration (Form 2303).
- Choose tax regime (see Section 7): graduated rates + percentage tax, or optional 8% on gross (if eligible).
- Books of Accounts: register bound books (journal/ledger) or apply for loose-leaf; keep timely entries.
- Invoicing/Receipting: register official receipts or a POS. Apply for Authority to Print (ATP) or system permit.
- Annual Registration Fee (when applicable) and timely filing of tax returns.
Social agencies (if you have employees)
- Register and remit to SSS, PhilHealth, Pag-IBIG; issue payslips; comply with minimum wage and labor standards.
Signage and consumer rules
- Display DTI certificate, Mayor’s permit, BIR COR, and price tags.
- Keep a visible complaints/feedback mechanism and comply with basic consumer protection standards (e.g., correct weights & measures).

7) Taxes for a sari-sari store (overview)

Tax rules change; confirm current rates and deadlines with BIR or a tax professional.

VAT vs. Non-VAT
- If yearly gross sales do not exceed the VAT threshold (currently ₱3,000,000), you may remain Non-VAT and pay percentage tax instead of VAT.
- If you expect to exceed the threshold or choose to be VAT-registered, you must issue VAT receipts and file VAT returns.
Percentage Tax (for Non-VAT)
- Historically 3% of gross sales/receipts (exclusive of VAT). Temporary reductions have applied in some periods; verify the current rate.
8% Optional Income Tax (TRAIN Law)
- If you are Non-VAT and under the VAT threshold, you may elect 8% on gross sales/receipts (less ₱250,000) in lieu of both graduated income tax and percentage tax.
- Election is made on or before the first quarterly filing and generally binds the entire year.
Withholding/Other
- If you pay rent or hire staff, you may have withholding tax duties.
- File income tax annually and percentage/VAT and withholding returns as scheduled (monthly/quarterly, depending).

8) Choosing your organization type: a practical decision tree

Are you the only owner?
- Yes → Start with DTI Sole Proprietorship.
- No → Go to (2).
Do you want co-owners to be legally recognized?
- Yes → Consider Partnership (SEC) or Corporation (SEC)/Cooperative (CDA) depending on goals and governance.
- No → One person can be the legal owner; others may be employees or lenders. Use DTI Sole Proprietorship and put private arrangements in writing (but note only the proprietor is the legal owner).
Is limited liability a must?
- Yes → Consider OPC (SEC) or Corporation (SEC).
- No → DTI Sole Proprietorship is usually sufficient.
Are you foreign or do you have foreign investors?
- Yes → Retail trade rules likely bar small sari-sari stores. Seek legal advice on retail capital thresholds and nationality restrictions.
- No → Proceed based on (1)–(3).

9) Naming a sari-sari store: do’s and don’ts

Do:

Pair a distinct dominant name with a descriptor (e.g., “Rosie’s Corner – Sari-Sari Store”).
Check spelling variants and similar names to avoid confusion.
Keep a clean, non-misleading name; ensure it matches your intended activities.

Don’t:

Add corporate-sounding suffixes (“Inc.”, “Corp.”, “Ltd.”) if you’re a sole proprietor.
Use purely generic terms (e.g., “Convenience Store”) without a unique word.
Use names implying a government connection or a regulated profession you don’t hold.

10) Typical documents you’ll prepare

Valid ID of the owner (and TIN for BIR).
DTI BN Certificate (PDF/printed).
Proof of address (lease/owner’s consent; tax declaration for owned property).
Barangay & Mayor’s permits (plus fire/sanitary/zoning clearances).
BIR: Form 1901, books of accounts, ATP or POS registration documents.
Employment: SSS/PhilHealth/Pag-IBIG forms and proof of registration.

11) Costs & timelines (high-level)

DTI BN fees: depend on scope (barangay/city/region/national) + documentary stamp.
LGU permits: vary by locality and store size; expect annual renewals each January.
BIR: annual registration fee (when applicable), receipts/POS costs, and regular tax filings.
Social agencies: registration is generally free; contributions depend on wages.

Always verify the current fee schedule and cut-off dates; amounts and windows can change.

12) Ongoing compliance habits that keep you out of trouble

Issue official receipts (or BIR-registered POS receipts) for sales.
Record daily sales and expenses in BIR-registered books.
Renew your Mayor’s Permit and DTI BN on time.
File taxes (monthly/quarterly/annual) before deadlines.
Post required permits in the store; keep price tags visible; use accurate weighing scales.

13) Sample scenarios

Home-based sari-sari in a subdivision
- DTI (sole prop) → Barangay clearance (may need HOA consent) → Mayor’s Permit with zoning & sanitary clearances → BIR.
- Mind local rules on signage, operating hours, and foot traffic.
Two siblings co-owning and contributing capital
- If both want formal co-ownership, register a Partnership (SEC). If one is the legal owner to keep things simple, use DTI and memorialize the financial arrangement privately (but remember: the sole proprietor alone bears legal liability).
Owner wants personal asset protection
- Register an OPC (SEC); then secure LGU permits and BIR registration under the corporation. This brings limited liability but higher compliance costs.

14) Bottom line

For a typical neighborhood sari-sari store with one owner, a DTI-registered sole proprietorship is the most straightforward and lawful route. Understand its unlimited liability, keep your books and permits in order, and consider SEC options (OPC/corporation/partnership) only if you need limited liability, multiple owners, or plan to scale beyond micro-retail.

If you want, tell me your planned setup (solo or with co-owners, home-based or rented space, expected annual sales), and I’ll map it to a concrete, step-by-step checklist.