BIR Registration Procedure for Self-Employed and Mixed Income Individuals

BIR REGISTRATION PROCEDURE

FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS

Tax Form

BIR Form 1901- Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts

Documentary Requirements

› BIR Form No. 1901

› 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;

› 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 [For Professionals where PTR is not required (e.i. Consultants, Agents, Artist, Underwriters & the like)]; or DTI Certificate;

› Proof of Payment of Annual Registration Fee (ARF) (if with existing TIN or applicable after TIN issuance);

› BIR Form No. 1906;

› Final & clear sample of Principal Receipts/ Invoices;

Other documents for submission only if applicable:

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

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

› Photocopy of the Trust Agreement (for Trusts);

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

› Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity;

› Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA and SBMA

Procedures

a) Accomplish BIR Form 1901 and 1906 and submit the same together with the documentary requirements with the New Business Registrant Counter of the RDO having jurisdiction over the place where the head office and branch, respectively.

b) Pay the Annual Registration Fee (P500.00) and/or payment for the BIR Printed Receipt/Invoice (if taxpayer opted to buy for use) at the New Business Registrant Counter in the BIR Office.

c) The RDO shall then issue the Certificate of Registration (Form 2303) together with the “Ask for Receipt” notice, Authority to Print, BIR Printed Receipt/Invoice (if applicable) and eReceipt as proof of payment.

Note: Taxpayer may attend the scheduled initial briefing for new business registrants to be conducted by the concerned RDO in order to apprise them of their rights and duties/responsibilities.

Deadline

› All Individuals engaged in trade or business shall accomplish and file the application on or before the commencement of business, it shall be reckoned from the day when the first sale transaction occurred or within thirty (30) calendar days from the issuance of Mayor's Permit/Professional Tax Receipt (PTR) by LGU, which ever comes earlier