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

How to fill out BIR Form 1901, box by box
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.
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.
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).



