Bir Form 1901 PDF Details

In an era where the intricacies of tax regulations and legal compliance are more pronounced than ever, the Bureau of Internal Revenue (BIR) Form No. 1901 stands as a vital document for individuals and entities navigating the financial landscape of the Philippines. Issued in January 2018, this form is designed to facilitate the registration process for a diverse category of taxpayers, including self-employed individuals such as single proprietors and professionals, mixed income earners, non-resident aliens engaged in trade or business, as well as estates and trusts. This application is not just a formality but a crucial step in ensuring that taxpayers are properly categorized and that their tax-related obligations are clearly defined. The form requires detailed information about the taxpayer, including personal information, tax identification number (TIN), taxpayer type, and business details among others. It meticulously outlines the requirements for tax type registrations, thereby underscoring the BIR's commitment to streamlining tax administration and enhancing compliance. Additionally, it provides avenues for specifying preferred contact information, thereby enabling more efficient communication between the taxpayers and the bureau. Embedding an option for taxpayers to choose their income tax rate further exemplifies the BIR's flexible approach to tax collection. The outlined process and documentary requirements, including the submission of identification documents, and, if applicable, special powers of attorney, franchise documents, and proof of payment of registration fee, among others, highlight a comprehensive approach towards lawful and legitimate tax filing and registration. This form serves not only as a procedural necessity but also as a testament to the intricate balance between regulatory compliance and service facilitation inherent in the Philippines' tax system.

QuestionAnswer
Form NameBir Form 1901
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other names1901pg2 bir 1901 form download

How to Fill Out BIR Form 1901

BIR Form 1901 at a glance

What it is: BIR Form No. 1901 is the Application for Registration of the Bureau of Internal Revenue.

Who signs: Signature over Printed Name: Taxpayer/Authorized Representative.

The form is for Self-Employed (Single Proprietor/Professional), Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estate and Trust.

What to bring and attach to BIR Form 1901

Documentary Requirements: for Self-Employed Individuals and Sole Proprietor/Professional/Professionals not regulated by the Professional Regulation Commission (PRC), any government-issued ID (e.g., Passport, Driver's License) that shows the name, address and birthdate of the applicant; for Estate with properties subject to Estate taxes or Estate under judicial settlement, Death Certificate of the decedent; (1 photocopy)

In case the ID has no address, any additional proof of residence or business address under the name of applicant; (1 photocopy). Note: IDs shall be presented and should be readable, untampered and contains consistent information with the documents submitted upon application.

Buy BIR Printed Invoice (BPI) (Available for sale at the New Business Registrant Counter)

A filled-in BIR Form 1901 example: a single proprietor registers

BIR Form 1901 example filled out, example: a single proprietor registers
Maria Sample registers as a single proprietor on BIR Form 1901. She is single and expects Annual Gross Sales below P3M, so nothing goes in Employment Status of Spouse. The picture shows page 1, and its names and figures are sample values. Maria is a woman, so Female is marked. Micro is marked because her expected Annual Gross Sales are less than Three Million Pesos (P3M).

How to fill out BIR Form 1901, box by box

6 Taxpayer Type

BIR Form 1901 example filled out, 6 Taxpayer Type

6 Taxpayer Type has the boxes Single Proprietorship Only (Resident Citizen); Single Proprietor - Digital Service Provider; 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 Proprietor & Professional; Non-Resident Alien Engaged in Trade/Business; Estate - Filipino Citizen; Estate - Foreign National; Trust - Filipino Citizen; Trust - Foreign National.

8 Gender

BIR Form 1901 example filled out, 8 Gender

8 Gender has the boxes Male and Female.

9 Civil Status

BIR Form 1901 example filled out, 9 Civil Status

9 Civil Status has the boxes Single, Married, Widow/er and Legally Separated.

24 Expected Annual Gross Sales

BIR Form 1901 example filled out, 24 Expected Annual Gross Sales

Part II - Taxpayer Classification 24 How much is your expected Annual Gross Sales (GS): Micro - GS is less than Three Million Pesos (P3M). Small - GS is Three Million Pesos (P3M) to less than 20 Million Pesos (P20M). Medium - GS is Twenty Million Pesos (P20M) to Less than One Billion Pesos (P1B). Part II - Taxpayer Classification 24: Large - GS is One Billion Pesos (P1B) and above.

25 Employment Status of Spouse

BIR Form 1901 example filled out, 25 Employment Status of Spouse

25 Employment Status of Spouse has the boxes Unemployed, Employed Locally, Employed Abroad and Engaged in Business/Practice of Profession.

More rules for BIR Form 1901

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

If your situation is different

The Trust is irrevocable

For Trust (irrevocable): Irrevocable Trust Agreement; (1 photocopy)

Common questions about BIR Form 1901

Who signs it?

Signature over Printed Name: Taxpayer/Authorized Representative.

Is there a penalty?

Possession of more than one TIN is criminally punishable pursuant to the provisions of the National Internal Revenue Code of 1997, as amended.

What am I certifying when I sign?

“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.”

Sources

[1] BIR Form No. 1901 (October 2025 ENCS), Application for Registration, Bureau of Internal Revenue (the Official source link on this page).

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