What is BIR Form 1901?

BIR Form 1901 is used to register individuals earning income outside of employment. It applies to:

• Sole proprietors (online sellers, store owners, franchisees)
• Licensed professionals (doctors, architects, lawyers, etc.)
• Freelancers or service providers
• Mixed-income earners (e.g., full-time employees with a side hustle)
• Non-resident aliens engaged in trade or business in the Philippines
• Estates and trusts with taxable income

You need this form before issuing receipts, paying taxes, or legally operating.

🗓️ When Should You File It?

• Before earning any business or professional income
• Before applying for BIR receipts/invoices or getting your Certificate of Registration (Form 2303)
• Ideally right after getting your DTI Certificate (if applicable)

📝 Documentary Requirements

You’ll need to prepare the following:

• Valid government-issued ID with your name, birthday, and address (e.g., driver’s license, PhilID)
• If ID has no address, add a proof of residence (e.g., utility bill)
• DTI Certificate if you have a registered business name
• ₱500 Annual Registration Fee (pay via BIR Form 0605)
• ₱30 Documentary Stamp Tax for the COR
• Either:
  • BIR Printed Invoices (purchased at your RDO), or
  • Sample layout of your own official receipts (if printing via an accredited printer)

Additional documents may be required for trusts, estates, and those registering a branch or facility.

💡 What Happens After Submission?

Once approved, you’ll receive:

• Your TIN (if you don’t have one yet)
• A Certificate of Registration (BIR Form 2303)
• Instructions to:
  • Register your books of accounts
  • Secure an Authority to Print (Form 1906) or purchase BIR-issued receipts
  • Start filing required BIR tax forms regularly

📌 Choosing the 8% Income Tax Rate

You’ll find a box in the form asking if you’re availing of the 8% income tax rate. You can choose this only if:

• Your gross sales are below ₱3,000,000/year
• You are not VAT-registered
• You only earn from self-employment or business (or a mix with compensation)

Tick “Yes” in Item 23 if you qualify. This simplifies your tax and removes the need to pay percentage tax.

🧾 Commonly Filed Forms After Registration

Form	Purpose
0605	Annual registration payment (₱500)
2551Q	Quarterly percentage tax (if not using 8% rate)
1701Q & 1701	Quarterly and annual income tax returns
2307 / 2316	Certificates of tax withheld (if applicable)
1906	For Authority to Print official receipts
Books of Accounts	Must be registered with BIR after getting COR

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