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The Bureau of Internal Revenue (BIR) Form No. 1901, as updated in January 2018, is a crucial document for self-employed individuals, single proprietors, professionals, mixed-income individuals, non-resident aliens engaged in trade or business, estates, and trusts in the Philippines. This form serves as an application for registration with the BIR, a pivotal step in ensuring compliance with tax obligations. It outlines the necessary taxpayer information, including personal details, contact information, and specifics about the taxpayer's type, which can range from single proprietorships to trusts. Additionally, the form comprises sections dedicated to spouse information, business details, authorized representatives, and the types of taxes applicable. Also included are declarations under oath regarding the truthfulness of the information provided and consent for data processing under the Data Privacy Act of 2012. The BIR Form No. 1901 is also used to apply for the Taxpayer Identification Number (TIN) and to specify the tax regime under which the applicant will be taxed, including options for availing of a simplified 8% income tax rate in place of graduated rates. Lastly, this comprehensive document covers documentary requirements, fee payments, and penalties for possessing more than one TIN, emphasizing the importance of accurate and lawful registration for tax purposes.

Preview - Bir Form

(To be filled up by BIR) DLN: __________________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Application for Registration

BIR Form No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Republic of the Philippines

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1901

 

 

 

 

 

 

 

Department of Finance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bureau of Internal Revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

January 2018(ENCS)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For Self-Employed (Single Proprietor/Professional),

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

 

-

 

 

 

 

 

 

 

 

 

Mixed Income Individuals, Non-Resident Alien

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Engaged in Trade/Business, Estate and Trust

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TIN to be issued, if applicable (To be filled in by BIR)

 

 

 

 

 

 

 

Fill in all applicable white spaces. Mark all appropriate boxes with an “X”.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part I – Taxpayer Information

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1 PhilSys Number (PSN)

 

 

 

 

 

 

 

 

 

 

 

 

2 Registering Office

 

 

 

 

 

 

 

 

 

 

3 BIR Registration Date

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(To be filled up by BIR)(MM/DD/YYYY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Head Office

 

 

 

 

Branch Office

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4 Taxpayer Identification Number (TIN)

 

 

 

 

 

-

 

 

 

 

-

 

 

 

 

 

 

 

-

0

 

0

 

0

 

0

 

0

 

5 RDO Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(For Taxpayer with existing TIN)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(To be filled up by BIR

 

 

 

 

 

 

6 Taxpayer Type

Single Proprietorship Only (Resident Citizen)

Resident Alien – Single Proprietorship

Resident Alien – Professional

Professional – Licensed (PRC, IBP)

Professional – In General

Professional and Single Proprietor

Mixed Income Earner – Compensation Income Earner &

Single Proprietor

Mixed Income Earner – Compensation Income Earner & Professional

Mixed Income Earner – Compensation Income Earner, Single Proprietorship & Professional

Non – Resident Alien Engaged in Trade/Business

Estate – Filipino Citizen

Estate – Foreign National

Trust – Filipino Citizen

Trust – Foreign National

7 Taxpayer’s Name (If Individual) (Last Name)

(First Name)

(Middle Name)

(Suffix)

(Nickname)

 

 

 

 

 

 

 

 

 

(If ESTATE, ESTATE of First Name, Middle Name, Last Name, Suffix)

(If TRUST, FAO: First Name, Middle Name, Last Name, Suffix)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8 Gender

Male

Female

9 Civil Status

Single

Married

Widow/er

Legally Separated

10

Date of Birth/Organization Date (In case of Estate/Trust) (MM/DD/YYYY))

 

11 Place of Birth

 

12

Mother’s Maiden Name

 

 

13 Father’s Name

 

 

 

 

14

Citizenship

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15 Other Citizenship

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16

Local Residence Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unit/Room/Floor/Building#

 

Building Name/Tower

 

 

Lot/Block/Phase/House No.

Street Name

 

 

 

 

 

 

Subdivision/Village/Zone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Barangay

 

 

 

 

 

Town/District

 

 

 

 

 

 

 

 

 

Municipality/City

 

 

 

 

 

 

 

 

 

 

 

 

Province

 

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17

Business Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unit/Room/Floor/Building#

 

Building Name/Tower

 

 

Lot/Block/Phase/House No.

Street Name

 

 

 

 

 

 

Subdivision/Village/Zone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Barangay

 

 

 

 

 

Town/District

 

 

 

 

 

 

 

 

 

Municipality/City

 

 

 

 

 

 

 

 

 

 

 

 

Province

 

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19 Municipality Code

 

 

 

 

 

 

 

 

 

 

20 Purpose of TIN Application

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(To be filled up by BIR)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

21

Identification Details (e.g. passport, government issued ID, company ID, etc.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Type

ID Number

 

 

Effective Date (MM/DD/YYYY)

Expiry Date (MM/DD/YYYY)

 

Issuer

 

Place/Country of Issue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22 Preferred Contact Type

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Landline Number

 

 

Fax Number

 

 

 

 

 

 

Mobile Number

 

Email Address (required)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23

Are you availing of the 8% income tax rate option in lieu of Graduated Rates?

 

 

 

 

 

 

 

Yes

 

 

 

 

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PART II - Spouse Information

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

24 Employment Status of Spouse

 

Unemployed

 

Employed Locally

 

Employed Abroad

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

25 Spouse Name (Last Name)

(First Name)

 

(Middle Name)

(Suffix)

Engaged in Business/Practice of Profession

26 Spouse TIN

- - -

0 0 0 0 0

 

27 Spouse Employer’s Name (Last Name, First Name, Middle Name, if Individual)(Registered Name, if Non-Individual)

28 Spouse Employer’s TIN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

-

 

 

 

 

-

 

0 0

0

 

0

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PART III – Authorized Representative

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

29 Relationship Name (For Authorized Representative)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If Individual

 

(Last Name)

 

 

(First Name)

 

 

 

(Middle Name)

 

 

 

 

 

 

 

 

 

Suffix

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If Non-Individual (Registered Name)

Page 2 – BIR Form No. 1901

30 Relationship Start Date (MM/DD/YYYY)

31 Address Types

Residence Place of Business Employer Address

32 Local Residence Address

 

 

Unit/Room/Floor/Building#

 

Building Name/Tower

 

Lot/Block/Phase/House No.

Street Name

 

Subdivision/Village/Zone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Barangay

 

 

Town/District

 

 

 

Municipality/City

 

 

Province

 

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

33 Preferred Contact Type

 

 

 

Landline Number

Fax Number

Mobile Number

Email Address (required)

Part IV – Business Information

34 Single Business Number

35 Primary/Secondary Industries (Attach additional sheet/s, if necessary)

 

 

Industry

Trade/Business Name

 

Regulatory Body

Primary

 

 

 

 

Secondary

 

 

 

 

Industry

Business Registration Number

Business Registration Date

PSIC Code

Line of Business

(MM/DD/YYYY)

(To be filled up by BIR)

 

 

 

Primary

 

 

 

 

Secondary

 

 

 

 

36 Incentives Details

36A Investment Promotion

(e.g. PEZA, BOI)

36B Legal Basis

(e.g. RA, EO)

36C Incentive Granted

(e.g. Exempt from IT,VAT,etc.)

36D No. of Years

36E Incentive Start Date

(MM/DD/YYYY)

36F Incentive End Date

(MM/DD/YYYY)

 

 

37 Details of Registration / Accreditation

 

 

 

 

FROM

 

 

 

 

TO

 

 

 

 

 

 

 

 

 

 

 

 

 

37A Registration / Accreditation Number

 

 

37B Effectivity Date (MM/DD/YYYY)

 

 

 

 

(MM/DD/YYYY)

 

37C Date Issued (MM/DD/YYYY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

37D Registered Activity

 

 

37E Tax Regime (Regular, Special,

 

37F Activity Start Date

 

37G Activity End Date

 

 

 

 

 

 

 

Exempt)

 

 

 

(MM/DD/YYYY)

 

 

 

(MM/DD/YYYY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

38Facility Details (PP-Place of Production/Plant; SP-Storage Place; WH-Warehouse; SR-Showroom; GG-Garage; BT-Bus Terminal; RP-Real Property for Lease with No Sales Activity)

38A Facility Code

F

38B Facility Type

PP

SP

WH

SR

GG

BT

 

RP

Other (specify)

 

(To be filled up by BIR)

 

 

 

 

 

 

 

 

 

 

 

38C Facility Address

 

 

 

 

 

 

 

 

 

 

 

Unit/Room/Floor/Building#

Building Name/Tower

 

Lot/Block/Phase/House No.

 

Street

Name

 

 

Subdivision/Village/Zone

 

Barangay

Town/District

 

 

Municipality/City

 

 

 

Province

ZIP Code

Part V – Tax Type

39Tax Types (this portion determines your tax liability/ies) (To be filled up by BIR)

 

 

 

 

 

 

Form Type

 

ATC

 

 

 

 

 

 

Form Type

ATC

 

 

 

 

 

Withholding Tax

 

 

 

 

 

Registration Fee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Compensation

 

 

 

 

 

 

 

Percentage Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Expanded

 

 

 

 

 

 

 

Stocks

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Final

 

 

 

 

 

 

 

Overseas Dispatch And

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amusement Taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fringe Benefits

 

 

 

 

 

 

 

Under Special Laws

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

VAT & Other Percentage

 

 

 

 

 

 

 

Other Percentage Tax under NIRC (specify)

 

 

 

 

 

 

Percentage Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ONETT not subject to

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CGT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Percentage Tax on

 

 

 

 

 

 

 

Documentary Stamp Tax

 

 

 

 

 

 

Winnings & Prizes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

On Interest Paid On Deposits And

 

 

 

 

 

 

 

Regular

 

 

 

 

 

 

 

 

 

 

Yield on Deposits/Substitutes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income Tax

 

 

 

 

 

 

 

One-Time Transactions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(ONETT)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Excise Tax

 

 

 

 

 

Capital Gains – Real

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Property

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Alcohol Products

 

 

 

 

 

 

 

Capital Gains – Stocks

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Automobile & Non-

 

 

 

 

 

 

 

Donor’s Tax

 

 

 

 

 

 

 

 

 

 

Essential Goods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cosmetics Procedures

 

 

 

 

 

 

 

Estate Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Mineral Products

 

 

 

 

 

 

 

Miscellaneous Tax (specify)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Petroleum Products

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sweetened Beverages

 

 

 

 

 

 

 

Others (specify)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tobacco Products

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tobacco Inspection Fees

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page 3 – BIR Form No. 1901

Part VI – Authority to Print

40 Authority to Print Receipts and Invoices

40A Printer’s Name

40B Printer’s TIN

-

-

-

40C Printers Accreditation Number 40D Date of Accreditation (MM/DD/YYYY)

40E Registered Address

 

 

Unit/Room/Floor/Building#

Building Name/Tower

Lot/Block/Phase/House No.

Street Name

 

Subdivision/Village/Zone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Barangay

 

Town/District

 

Municipality/City

 

 

Province

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

40F Contact Number

40G E-mail Address

 

 

40H Manner of Receipt/Invoices

 

 

 

Bound

 

 

 

Loose Leaf

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

40I Descriptions of Receipts and Invoices

 

(Additional Sheet/s if Necessary)

 

 

 

 

 

 

Others

TYPE

NO. OF

BOXES/BOOKLETS

Description

 

 

 

 

VAT

NON-VAT

LOOSE

BOUND

NO. OF

SETS PER

BOX /

BOOKLET

NO. OF COPIES PER SET

SERIAL NO.

 

 

START

 

END

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part VII - For Employee with Two or More Employees (Multiple Employments) Within the Calendar Year

41 Type of Multiple Employments

Successive employments (With previous

employer/s within the calendar year)

Concurrent employments (With two or more employers at the same time

with the calendar year)

(If successive, enter previous employer/s; if concurrent, enter secondary employer/s)

Previous and Concurrent Employments During the Calendar Year

41A Name of Employer

41C Name of Employer

42Declaration

41B TIN of Employer

-

-

-

41D TIN of Employer

-

-

-

I declare, under the penalties of perjury, that this application has been made in good faith, verified by me and to the best of my knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under the authority thereof. Further, I give my consent to the processing of my information as contemplated under the *Data Privacy Act of 2012 (R.A.

No. 10173) for legitimate and lawful purposes.

___________________________

Taxpayer/Authorized Representative

(Signature over Printed Name)

Part VIII – Primary/Current Employer Information

43 Type of Registered Office

Head Office

Branch

44 TIN

-

-

-

45 RDO Code

Office

 

 

46

Employer Name If Individual

 

(Last Name)

 

 

 

 

 

 

 

 

 

(First Name)

 

 

 

 

 

 

(Middle Name)

 

 

 

 

 

(Suffix)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If Non-Individual

 

(Registered Name)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

47

Employer Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unit/Room/Floor/Building#

 

 

 

 

 

 

Building Name/Tower

 

 

 

Lot/Block/Phase/House No.

Street Name

Subdivision/Village/Zone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Barangay

 

 

 

 

 

 

 

 

 

 

Town/District

 

 

 

 

 

 

 

 

 

 

 

Municipality/City

 

 

 

 

 

 

 

Province

 

 

 

 

 

 

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

48

Contact Details

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Landline Number

 

 

Fax Number

Mobile Number

 

 

 

 

 

 

Email Address (required)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

49 Relationship Start Date (MM/DD/YYYY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

50 Municipality Code (To be filled up by BIR)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

51 Declaration

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stamp of BIR Receiving Office

 

 

 

 

 

 

I declare, under the penalties of perjury, that this application has been made in good faith, verified by me and to the best of my knowledge and belief, is true and

 

 

and Date of Receipt

 

 

 

correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I give my consent

 

 

 

 

 

 

 

 

 

 

 

 

 

 

to the processing of my information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and l awful purposes.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

_____________________________________________

 

 

 

 

 

 

 

________________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EMPLOYER/AUTHORIZED REPRESENTATIVE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Title/Position of Signatory

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Signature over Printed Name)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part IX – Payment Details

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

52

For the Year

 

 

 

 

 

 

 

 

 

 

 

53 Date of Payment (MM/DD/YYYY)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

54 ATC

 

 

 

MC180

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

55

Tax Type

 

 

 

 

 

RF

 

56 Manner of Payment

 

 

 

 

REGISTRATION FEE

57 Type of Payment

 

FULL PAYMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

58 Registration Fee

58A

 

 

59 BIR Printed Receipts / Invoices

 

 

 

59A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

60 Add: Penalties Surcharge

Interest

Compromise

 

 

 

 

 

 

60A 60B 60C 60D

61 Total Amount Payable (Sum of Items 58A, 59A and 60D)

*NOTE: The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)

Documentary Requirements:

1.Any identification issued by an authorized government body (e.g. Birth Certificate, passport, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant;

2.Photocopy of Mayor’s Business Permit; or Duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU; and/or Professional Tax Receipt/Occupational Tax Receipt issued by the LGU;

3.Proof of Payment of Registration Fee (RF) (if with existing TIN or applicable after TIN issuance);

4.BIR Form No. 1906; (Select an Accredited Printer)

5.Final & clear sample of Principal Receipts/ Invoices;

Additional documents, if applicable:

a.Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau;

b.Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier);

c. Photocopy of the Trust Agreement (for Trusts);

d.Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement);

e.Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity; f. Proof of Registration/Permit to Operate BOI/BOIARMM, PEZA, BCDA and SBMA

6.In case of registration of branches/facility types:

a.Photocopy of Mayor’s Business Permit; or Duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU; and/or Professional Tax Receipt/Occupational Tax Receipt issued by the LGU;

or DTI Certificate;

b.Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau; if applicable

c. Proof of Payment of Registration Fee (RF)

d.BIR Form No. 1906; (Select an Accredited Printer) e.Final & clear sample of Principal Receipts/ Invoices;

POSSESSION OF MORE THAN ONE TAXPAYER INDENTIFICATION NUMBER (TIN) IS CRIMINALLY PUNISHABLE PURSUANT TO THE

PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED

Download Bir PDF Form

Form Data

Fact Number Fact Name Description Governing Law(s)
1 Form Identification BIR Form No. 1901 is designed for the application for registration. N/A
2 Applicable Taxpayers This form is for Self-Employed individuals, Mixed Income Individuals, Non-Resident Aliens Engaged in Trade/Business, Estate and Trust. N/A
3 Document Version The form in reference is the January 2018 (ENCS) version. N/A
4 Department Oversight The Bureau of Internal Revenue under the Department of Finance governs the form. N/A
5 Taxpayer Information The form requires detailed taxpayer information including TIN, PSN, and other personal and business details. N/A
6 Tax Types It outlines specific tax liabilities and responsibilities of the registrant. N/A
7 Penalty for Multiple TINs Possession of more than one Taxpayer Identification Number (TIN) is criminally punishable. National Internal Revenue Code of 1997, as amended
8 Authority to Print Includes sections for the authority to print invoices and official receipts. N/A
9 Data Privacy Acknowledgment Contains consent clause for processing information under the Data Privacy Act of 2012. Data Privacy Act of 2012 (R.A. No. 10173)

Instructions on Utilizing Bir

After completing the BIR Form No. 1901, it initiates the registration process necessary for individuals and entities under several categories such as self-employed, professionals, and mixed income earners. The completion of this form is integral to becoming a recognized taxpayer by the Bureau of Internal Revenue, enabling you to conduct business legally in the Philippines. It is important to follow the steps accurately to ensure that all information is correctly provided, facilitating a smoother processing of your application. Below are detailed steps to fill out the BIR Form No. 1901.

  1. Begin with Part I – Taxpayer Information. Fill in your PhilSys Number (PSN), if available. Leave the sections marked "To be filled up by BIR" blank.
  2. For item 4, enter your Taxpayer Identification Number (TIN) if you already have one. If not, this will be provided by BIR.
  3. Select the appropriate Taxpayer Type in item 6 that accurately describes your tax status.
  4. Complete item 7 with your name as required. Ensure to fill out the name fields according to whether you are registering as an individual, estate, or trust.
  5. Indicate your gender in item 8 and civil status in item 9.
  6. Provide your Date of Birth or Organization Date in item 10, and include your Place of Birth in item 11.
  7. Items 12 and 13 ask for your parents' names. Fill these out as applicable.
  8. In items 14 and 15, state your citizenship. If you hold dual citizenship, specify your other citizenship in item 15.
  9. Item 16 requires your local residence address. Ensure all parts of the address are complete.
  10. For your Business Address in item 17, provide the full address where your business is located or will operate.
  11. Complete the taxpayer Information section by providing details required up to item 23, including your preferred contact type and if you are availing of the 8% income tax rate option.
  12. In Part II, if applicable, fill in your spouse’s information starting from item 24 to item 28.
  13. For the Authorized Representative in Part III, enter the required information if someone will act on your behalf in dealing with BIR.
  14. Part IV asks for Business Information. Fill in the necessary details about your business, including Single Business Number and your industry classification.
  15. Details on incentives, registrations, and your specific business operations must be filled in Parts IV and V as applicable.
  16. In Part VI, provide the necessary details if you will have printed receipts and invoices. This includes choosing your printer and describing the receipt and invoice formats.
  17. Part VII is for employees with multiple employments during the calendar year. Complete this section if this situation applies to you.
  18. Read the declaration in Part VIII carefully. Once you have ensured all provided information is accurate and complete, sign the declaration in the fields provided. Your signature attests to the truthfulness and accuracy of all information on the form.
  19. Remember to attach the necessary documentary requirements listed on the last page of the form. These documents support the information you have provided and are crucial for the successful processing of your registration.

After the form and all attachments are submitted according to BIR’s submission guidelines, your application will be reviewed. During this process, you might be contacted for additional information or clarification. Once your application is approved, you will receive your official taxpayer identification and can commence or continue your business activities in compliance with the Philippine tax laws.

Obtain Answers on Bir

  1. What is BIR Form No. 1901 and who should use it?

    BIR Form No. 1901 is used for the application for registration for self-employed individuals, including those with mixed incomes (such as earnings from employment and business/professional activities), non-resident aliens engaged in trade or business, estates, and trusts. This form is essential for these parties to be officially recognized as taxpayers, enabling them to comply with tax obligations under the law.

  2. What information and documents are required to complete BIR Form No. 1901?

    • Personal information, such as taxpayer’s name, address, and birthdate
    • Business details, if applicable (e.g., business address, type of business)
    • Spouse information, if married
    • Authorized representative information, if any
    • Documents: Government-issued ID, Mayor’s Business Permit or application receipt, Professional Tax Receipt/Occupational Tax Receipt from LGU, if applicable, proof of payment of the registration fee, and BIR Form No. 1906 (for printing receipts).

  3. How is BIR Form No. 1901 processed and what are the next steps after submission?

    Once the form is filled with all the necessary information and documents, it should be submitted to the appropriate Bureau of Internal Revenue (BIR) office. After submission, the BIR will process the application, which involves verifying the details and documents provided. If the application is approved, the BIR will issue a Certificate of Registration and an official taxpayer identification number (TIN) if not previously assigned. Taxpayers may also need to attend a tax briefing as part of their registration obligations.

  4. Are there any fees associated with the registration process using BIR Form No. 1901?

    Yes, there is a registration fee required when submitting BIR Form No. 1901. The fee covers the costs associated with processing the application and issuing the Certificate of Registration. Additionally, costs related to the printing of official receipts and invoices may apply, which involve getting an authority to print from the BIR and selecting an accredited printer.

  5. What penalties could be incurred for failing to register or providing inaccurate information on BIR Form No. 1901?

    Failing to register as a taxpayer or providing false or incomplete information on BIR Form No. 1901 can lead to penalties such as fines and potential legal action. Such non-compliance is considered an offense under the National Internal Revenue Code, and individuals may be held accountable for any tax discrepancies or evasion resulting from incorrect registration details.

Common mistakes

Filling out the BIR Form No. 1901 can be a complex process that requires careful attention to detail. Common mistakes often occur when individuals or representatives rush through the process without fully understanding the requirements. To help avoid these pitfalls, here is an expanded list of 10 mistakes commonly made during the completion of the form:

  1. Not filling in all applicable spaces: Many forget to complete all necessary fields, especially those that do not apply to them directly. If a section does not apply, it's important to mark it as "N/A" instead of leaving it blank.
  2. Incorrectly marking boxes: Each box should be marked with an “X” in the appropriate space. However, mistakes occur when boxes are either left unchecked or marked incorrectly, leading to confusion about the taxpayer's status or choices.
  3. Entering inaccurate taxpayer information: Names, TINs, and other personal details must match official documents. Any discrepancy, such as spelling errors or mismatched information, can complicate the registration process.
  4. Misidentifying taxpayer type: Selecting the wrong taxpayer classification can lead to incorrect tax duties and obligations. It is crucial to understand the distinctions between the different taxpayer types offered.
  5. Providing incorrect contact information: Email addresses, mobile numbers, and mailing addresses must be current and accurate to ensure the taxpayer receives all necessary correspondence from the BIR.
  6. Choosing the wrong tax type or tax rate option: This can result in either overpaying or underpaying taxes. It’s important to review the tax options applicable to your earnings and business structure.
  7. Omitting spouse information: If married, you must furnish complete and accurate information regarding your spouse, especially if your tax computations are consolidated.
  8. Forgetting to sign and date the form: The form is not valid without the taxpayer’s or authorized representative’s signature and the date of signing. This certifies the truthfulness and accuracy of the information provided.
  9. Not attaching required documents: Failure to attach necessary documents such as government-issued IDs, Mayor's Permit, or DTI registration can result in the rejection of the application.
  10. Using outdated forms: The BIR updates its forms periodically. Using an outdated form can lead to the need to refill the application, causing delays in the registration process.

By avoiding these common mistakes, taxpayers can ensure a smoother, more efficient BIR registration process.

Documents used along the form

When filling out the Bureau of Internal Revenue (BIR) Form No. 1901 in the Philippines, applicants often need to submit additional documents to complete their registration process successfully. These documents play crucial roles in verifying the information provided, ensuring compliance with local laws, and facilitating various tax-related activities. Here's a list of other forms and documents frequently used alongside the BIR Form No. 1901:

  • Mayor's Business Permit: This document is proof of permission from the local government unit (LGU) to operate a business within its jurisdiction. For new businesses, a duly received application for the permit may suffice if the actual permit is still being processed.
  • Professional Tax Receipt (PTR)/Occupational Tax Receipt (OTR): Issued by the LGU, the PTR or OTR is needed by individuals practicing a profession or occupation. It serves as evidence of the payment of professional tax.
  • BIR Form No. 1906: Also known as the Authority to Print Receipts and Invoices, this form is required to obtain the BIR's approval to print official receipts, sales invoices, and other commercial invoices needed for business operations.
  • Proof of Payment of Registration Fee (RF): This is evidence that the applicant has paid the required registration fee associated with the BIR Form No. 1901 application. It is necessary for finalizing the registration with the BIR.
  • Documentary Stamp Tax (DST) Receipts: When registering contracts, loan agreements, or transferring assets, DST receipts validate that the mandatory stamp tax has been duly paid. These may not be directly required with BIR Form No. 1901, but they are often relevant in transactions resulting from or associated with the registration process.

This list is not exhaustive but covers the primary documents individuals are likely to encounter when registering with the BIR. Understanding each document's significance and role in the registration process helps ensure a smooth and compliant entry into the Philippines' business or professional landscape.

Similar forms

The BIR Form No. 1901, as it outlines the application process for registration with the Bureau of Internal Revenue in the Philippines for various taxpayers such as self-employed individuals, mixed income individuals, and non-resident aliens engaged in trade or business, shares similarities with other official documents worldwide that facilitate the registration and recognition of entities and individuals for taxation and legal identification purposes. Four documents that are similar to the BIR Form No. 1901 in function and purpose include:

  • IRS Form W-9 (Request for Taxpayer Identification Number and Certification) in the United States: This form is used in the U.S. for individuals and entities to provide their Taxpayer Identification Number (TIN) to entities that will pay them income throughout the tax year. Similar to the BIR form, it ensures proper taxation based on income and business activities.
  • VAT Registration Form in the United Kingdom: Businesses and self-employed individuals use this form to register for Value Added Tax (VAT) in the UK. It shares similarities with the BIR Form No. 1901, as it is a necessary step for businesses to comply with tax obligations specific to their operations and income generation.
  • Australia's Business Registration Form (ABN application): This form is used for acquiring an Australian Business Number (ABN), which is essential for operating a business in Australia. Like the Philippine's BIR form, it collects information about the business or individual for tax purposes and legal operation within the country.
  • Canada Revenue Agency (CRA) Business Number (BN) Registration: The BN serves a similar purpose as the TIN in the Philippines, acting as an identifier for businesses in Canada. The registration process involves providing detailed information about the business, much like the BIR Form 1901, to streamline tax collection and other government-related transactions.

While each of these forms serves a specific purpose within their respective taxation systems, they are united by their role in organizing tax information, facilitating legal business operations, and promoting economic compliance through structured government procedures. Understanding these similarities helps appreciate the global commonalities in business registration and tax administration processes.

Dos and Don'ts

When filling out the BIR Form No. 1901, it's important to approach the task with care and attention to detail. Here are several do's and don'ts to keep in mind to ensure the process goes smoothly and accurately.

Do's:
  • Read instructions carefully before starting to fill out the form to avoid mistakes.
  • Use black ink for clarity and better legibility, ensuring that all entries are readable.
  • Mark appropriate boxes with an “X” as instructed, to correctly indicate your choices or applicable statuses.
  • Provide complete and accurate information in all required fields to avoid delays in your application.
  • Check your spelling, particularly names and addresses, to ensure they match your official documents.
  • Sign and date the form where required, as your signature indicates your verification and agreement with the information provided.
  • Keep a copy of the filled-out form and any supporting documents for your records.
Don'ts:
  • Do not leave mandatory fields blank; if a section does not apply to you, mark it as N/A (not applicable).
  • Avoid using erasable ink, as this can cause issues with document legibility and official record-keeping.
  • Do not rush through the process; take your time to ensure all information is complete and correct.
  • Do not guess on dates or numerical information; verify details from official documents to ensure accuracy.
  • Do not fold or damage the form, as this can make scanning or filing more difficult.
  • Avoid making unauthorized changes to the form structure or questions.
  • Do not provide false information, as this can lead to penalties under the law.

By following these guidelines, you can complete the BIR Form No. 1901 more efficiently, ensuring compliance with BIR requirements and aiding in the swift processing of your application.

Misconceptions

Understanding the complexities of the Bureau of Internal Revenue (BIR) Form No. 1901 is crucial for individuals engaging in business, professional practices, or other taxable activities in the Philippines. Several misconceptions surround its filling out and submission, leading to confusion and errors. To clarify, here are nine common misconceptions about the BIR Form 1901:

  • Misconception #1: It's only for businesses. While BIR Form 1901 is essential for businesses, it's also necessary for self-employed professionals, mixed income earners, trusts, and estates. It's a versatile form that caters to a broad array of taxpayers.
  • Misconception #2: You can't apply for a TIN here. Another common misunderstanding is that this form isn't for TIN application. In reality, Section 20 of the form is specifically for the purpose of TIN application for individuals not previously issued one.
  • Misconception #3: Digital submission isn't allowed. The shift towards digital platforms has been gradual, and as of now, the BIR allows and sometimes prefers electronic submission for certain forms and transactions to streamline processes.
  • Misconception #4: All sections must be filled. Not all parts of the form apply to everyone. For instance, the Estate and Trust section is only for those registering as such. It's important only to fill out sections relevant to your taxpayer type.
  • Misconception #5: Immediate payment of the registration fee is necessary. Though Section 58 mentions registration fees, payment is typically process following TIN issuance or when the form is officially filed at the BIR office.
  • Misconception #6: This form covers all tax types. While Part V discusses tax types, registering using Form 1901 doesn't automatically enroll you in all tax types. Tax liabilities depend on several factors, including the nature of your business or profession.
  • Misconception #7: Authorization for printing receipts is instantly given upon submission. The Authority to Print section implies a separate verification process before the BIR allows the printing of official receipts and invoices.
  • Misconception #8: Personal information doesn't affect your tax category. Details like civil status and spouse information can significantly impact your tax duties and benefits, reflecting the importance of accurate data provision.
  • Misconception #9: Privacy concerns aren't addressed. The Data Privacy Act of 2012's mention underscores the BIR's commitment to safeguarding taxpayer information against unauthorized use, ensuring privacy and protection.

Understanding BIR Form No. 1901 is pivotal in fulfilling one's tax obligations correctly and efficiently. Misconceptions can lead to unnecessary complications and penalties. Taxpayers, especially those newly venturing into businesses or professional services, are advised to seek guidance from tax professionals or directly consult the BIR for the most accurate information.

Key takeaways

Understanding the process and requirements for filling out the Bureau of Internal Revenue (BIR) Form No. 1901 is essential for self-employed individuals, single proprietors, professionals, mixed income earners, non-resident aliens engaging in trade/business, estates, and trusts in the Philippines. This form serves as an application for registration with the BIR. Here are key takeaways to guide you through the completion and use of this form:

  • Complete all necessary information accurately: The BIR Form No. 1901 requires detailed taxpayer information including Taxpayer Identification Number (TIN), taxpayer's name, address, civil status, and other pertinent details. It's important to fill out all applicable white spaces and mark the appropriate boxes with an "X" to ensure that all information is correctly provided.
  • Documentation is critical: Applicants need to prepare and submit various documents along with the BIR Form No. 1901. These include valid identification showing name, address, and birthdate, photocopy of the Mayor's Business Permit or application receipt, professional tax receipt/occupational tax receipt, and proof of payment of registration fee among others. The process necessitates gathering these documents beforehand to streamline the submission process.
  • Selection of tax types and acknowledgment of tax liabilities: Part V of the form requires the specification of tax types for which the taxpayer will be liable. Understanding the implications of these selections is crucial as they determine the taxpayer's responsibilities and potential tax incentives.
  • Authority to Print Receipts and Invoices: The form includes a section (Part VI) dedicated to the Authority to Print. This involves declaring a printer for official receipts and invoices, indicating the printer's details, and specifying the types of receipts (VAT or non-VAT). Compliance with BIR requirements for issuing official sales documentation is crucial for business operations.
  • Declaration and Signing: The final parts of the form include declarations about the accuracy of information provided and agreements to comply with tax obligations. These sections must be carefully read and signed by the applicant or their authorized representative. The signature certifies that all information is true and correct to the best of the applicant's knowledge and acknowledges the legal consequences of perjury.

Properly completing and submitting BIR Form No. 1901 is a key step in ensuring compliance with Philippine tax laws for individuals and entities under its scope. It sets the foundation for a taxpayer’s duties and rights under the system. It is, therefore, paramount to approach this task with diligence and attention to detail, referring to official BIR guidelines and seeking assistance if necessary to fulfill all requirements accurately and efficiently.

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