Starting your own business or working as a self-employed professional in the Philippines? One of the first steps is to register with the Bureau of Internal Revenue (BIR) using BIR Form 1901. This guide will walk you through the process, requirements, and benefits of registering properly to comply with tax regulations.

What is BIR Form 1901?

BIR Form 1901 is used for the registration of self-employed individuals, including:

Single Proprietors
Freelancers & Professionals (e.g., doctors, lawyers, consultants)
Mixed Income Earners (those who receive both salary and business income)
Non-Resident Aliens Engaged in Trade or Business
Estates & Trusts that generate taxable income

Upon registration, you will be issued a Taxpayer Identification Number (TIN) if you don’t have one yet. If you already have a TIN (from previous employment), you will need to update your status to a self-employed individual.

CLICK HERE TO DOWNLOAD BIR FORM 1901 IN PDF FORMAT

Step-by-Step Guide to Registering with BIR Using Form 1901

Step 1: Prepare the Required Documents

To successfully register, you need to provide the following:

For Self-Employed Individuals (Single Proprietors & Professionals)

✅ Any government-issued ID showing your name, address, and birthdate
✅ DTI Certificate (if you have a business name)
✅ Barangay Business Clearance (for those with a physical office)
✅ Mayor’s Permit (if applicable)
✅ Professional Regulation Commission (PRC) ID (for regulated professions)
✅ Payment of Registration Fee (BIR Form 0605) - PHP 500
✅ Books of Accounts (to be stamped by BIR)
✅ Authority to Print Receipts (BIR Form 1906) or purchase of BIR Printed Receipts

For Mixed Income Earners (Employees with a Business or Profession)

✅ All documents listed above
✅ Certificate of Employment and latest Payslip

For Non-Resident Aliens Engaged in Business

✅ Passport with Visa
✅ Work Permit or Business Registration

For Estates & Trusts

✅ Death Certificate (for Estates)
✅ Trust Agreement (for Trusts)

Step 2: Fill Out BIR Form 1901

Part I - Taxpayer Information: Provide your personal details, TIN (if applicable), and address.
Part II - Taxpayer Classification: Declare your estimated annual income and select the applicable tax type.
Part III - Spouse Information (if applicable): If your spouse is also earning, provide details.
Part IV - Business Information: Enter your trade name, business location, and primary industry.
Part V - Facility Details: If you have a warehouse, showroom, or production facility, list the location.
Part VI - Tax Types: Indicate which taxes you are liable for (e.g., Income Tax, Percentage Tax, VAT).
Part VII - Invoices: Choose whether to use BIR Printed Invoices or print your own.

Step 3: Submit Your Application

Go to the Revenue District Office (RDO) where your business is located and submit the completed BIR Form 1901 along with the required documents.

Step 4: Pay the Registration Fee

Fill out BIR Form 0605 and pay the PHP 500 annual registration fee at an Authorized Agent Bank (AAB) or online via GCash, PayMaya, or other e-payment platforms.
Additionally, pay PHP 30 Documentary Stamp Tax (DST) for your Certificate of Registration.

Step 5: Attend the BIR Seminar

After submission, BIR will schedule you for a taxpayer orientation where they will explain your tax obligations, including:

How to file taxes
Keeping books of accounts
Issuing official receipts

Step 6: Claim Your Certificate of Registration (COR)

Once your application is approved, you will receive a BIR Certificate of Registration (Form 2303), which legally recognizes your business or profession.

Maintaining Compliance After Registration

After registering, you must regularly file tax returns and renew your registration yearly. Here’s what you need to do:

📌 File Your Taxes

Quarterly Income Tax (BIR Form 1701Q)
Annual Income Tax Return (BIR Form 1701)
Percentage Tax (BIR Form 2551Q) or VAT (BIR Form 2550Q & 2550M)

📌 Renew Your Registration

Pay the annual registration fee (PHP 500) every January using BIR Form 0605.

📌 Issue Official Receipts

If you chose to print your own receipts, ensure they are BIR-accredited.

Final Thoughts

Registering as a self-employed individual or professional in the Philippines may seem overwhelming, but it’s a crucial step in legitimizing your business and avoiding penalties. By properly filing BIR Form 1901, you ensure that you stay compliant with tax laws while enjoying the benefits of being a registered taxpayer.

If you're planning to start a business or work as a freelancer, don’t delay your registration—follow this guide and complete the process smoothly! 💼📄✅