BIR Form 1901 – Application for Registration (Self-Employed / Mixed Income)

A BIR Form 1901 – Application for Registration in the Philippines sets out the taxpayer's computation and supporting particulars for filing with the revenue authority.

BIR Form 1901 results in the issuance of a Tax Identification Number (TIN) for individuals who do not yet have one, and in the registration of the individual's business activity at the Revenue District Office (RDO) having jurisdiction over the individual's principal place of business or professional practice. The BIR then issues a Certificate of Registration (COR), BIR Form 2303, which must be prominently displayed at the taxpayer's place of business under BIR Revenue Regulations No. 7-2012.

BIR Form 1901 covers self-employed individuals (freelancers, consultants, sole proprietors), professionals (doctors, lawyers, accountants, engineers, architects, and other holders of Professional Regulation Commission [PRC] licenses), estates and trusts. Mixed income earners — individuals with both employment income and self-employment or professional income — also file BIR Form 1901 to register their non-employment income activities. Purely compensation income earners (employees with only one employer) register using BIR Form 1902 instead.

The Registration Fee of PHP 500.00 is payable annually on or before January 31 under Section 236(B) of the NIRC and Revenue Memorandum Order (RMO) No. 20-2015. After completing Form 1901 registration, self-employed taxpayers under the 8% income tax rate option (available under Section 24(A)(2)(b) of the NIRC as amended by TRAIN Law) must also register their books of accounts and Official Receipts (ORs) or sales invoices at the RDO, and apply for Authority to Print (ATP) under BIR Revenue Regulations No. 18-2012.

The legal framework governing the BIR Form 1901 – Application for Registration (Self-Employed / Mixed Income) in Philippines draws on several key statutes and regulatory bodies. Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Parties executing a BIR Form 1901 – Application for Registration (Self-Employed / Mixed Income) in Philippines should confirm the document reflects current law, including any amendments enacted since the original drafting date. The National Internal Revenue Code (RA 8424) sets the foundational requirements.

BIR Form 1901 registration is required in the Philippines before a self-employed individual, professional, or estate begins any revenue-generating activity subject to internal revenue taxes.

BIR Form 1901 is required when a sole proprietor registers a business name with the Department of Trade and Industry (DTI) under Republic Act No. 3883 (Business Name Law) and is about to start commercial operations. DTI registration alone does not constitute BIR registration — a separate BIR Form 1901 must be filed at the Revenue District Office with jurisdiction over the business address.

BIR Form 1901 is required when a licensed professional — such as a physician registered with the Professional Regulation Commission (PRC), a lawyer admitted to the Integrated Bar of the Philippines (IBP), or a Certified Public Accountant (CPA) — begins offering professional services and receiving professional fees subject to income tax and percentage tax or VAT.

BIR Form 1901 is required when an employee (already registered under BIR Form 1902) starts a sideline business, freelance work, or professional consulting activity, making them a mixed income earner. The mixed income earner must register the new activity at the appropriate RDO.

BIR Form 1901 is required when an estate — the property of a deceased person — becomes subject to estate tax under Section 84 of the NIRC and begins earning income from estate assets such as rent, interest, or business income during the period of judicial settlement under Rule 73 of the Rules of Court.

BIR Form 1901 is required when a trust — whether created by will, deed of trust, or operation of law — begins holding assets and earning income subject to income tax under Section 60 of the NIRC, triggering the trustee's obligation to register the trust as a taxpayer entity.

A complete BIR Form 1901 application for the Philippines must include the following essential information to be accepted by the Revenue District Office.

Taxpayer Type and TIN: Indicate whether the applicant is a new TIN applicant or is registering an additional activity under an existing TIN. Under Section 236(j) of the NIRC, only one TIN is issued per taxpayer — it is illegal to apply for multiple TINs, with penalties of PHP 1,000 per violation under Section 275 of the NIRC.

Personal Information: Full legal name (consistent with the PSA-issued birth certificate), date of birth (MM/DD/YYYY), civil status, and nationality. For mixed income earners, include the name and TIN of the current employer.

Business/Professional Activity: Describe the specific business or professional activity using the Philippine Standard Industrial Classification (PSIC) code applicable to the activity, as the PSIC code determines the correct tax type registrations (income tax, VAT or Percentage Tax, Withholding Tax).

Principal Place of Business: Complete address of the principal place of business or professional practice — this determines the Revenue District Office (RDO) where the Form 1901 must be filed. The RDO number must be indicated.

Tax Type Registration: Identify all applicable tax types: Income Tax (IT); Value Added Tax (VAT) under Section 109 of the NIRC if annual gross sales/receipts are expected to exceed PHP 3,000,000; Percentage Tax (PT) under Section 116 of the NIRC for non-VAT registered taxpayers; Expanded Withholding Tax (EWT); and Documentary Stamp Tax (DST) if applicable.

Option for 8% Income Tax Rate: Self-employed individuals and professionals with gross sales/receipts not exceeding PHP 3,000,000 may opt for the 8% flat income tax rate on gross sales/receipts under Section 24(A)(2)(b) of the NIRC as amended by TRAIN Law (RA 10963), in lieu of the graduated income tax rates and the 3% Percentage Tax.

Supporting Documents: Attach the DTI Business Name Certificate (for sole proprietors), PRC ID (for licensed professionals), valid government-issued ID, proof of business address (lease contract or utility bill), and the birth certificate from the Philippine Statistics Authority (PSA) to verify identity.

Additional compliance elements for a BIR Form 1901 – Application for Registration (Self-Employed / Mixed Income) used in Philippines include: Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Forms-legal.com provides this template as a starting point for Philippines-compliant documentation.