The BIR Form No. 1901 is a crucial document issued by the Bureau of Internal Revenue in the Philippines. It serves as an application for registration for individuals such as self-employed professionals, mixed income earners, non-resident aliens engaged in trade or business, and for estates and trusts requiring a Tax Identification Number (TIN). Filling out this form accurately is essential for compliance with tax obligations and to avail of the services offered by the BIR. To streamline the registration process, ensure to fill in all applicable spaces and mark appropriate boxes with an "X".
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In the landscape of the Philippines' tax system, the Bureau of Internal Revenue (BIR) Form No. 1901 stands as a critical document for a wide array of taxpayers, notably including self-employed individuals, those with mixed incomes, non-resident aliens engaging in trade or business, estates, and trusts. Issued in January 2018, this comprehensive form serves multiple purposes, from applying for registration to detailing taxpayer information that spans personal, spouse, and business particulars. It meticulously requires the taxpayer's name, Tax Identification Number (TIN), and other essential data such as contact information, civil status, and preferred tax rates, thereby streamlining the process of tax registration and ensuring compliance with the National Internal Revenue Code. Additionally, it encompasses directives for the issuance of receipts and invoices, a fundamental component for maintaining transparency and accountability in financial transactions. The form also addresses the specific needs of individuals with multiple employments within a calendar year, offering a segment for declaring such engagements. To ensure legitimacy and adherence to legal standards, the form culminates with a declaration under penalty of perjury, affirming the accuracy and truthfulness of the provided information. Through its detailed structure, the BIR Form No. 1901 not only facilitates the efficient and accurate collection of tax-related information but also reinforces the legal framework governing tax obligations in the Philippines.
(To be filled up by BIR) DLN: __________________________
Application for Registration
BIR Form No.
Republic of the Philippines
1901
Department of Finance
Bureau of Internal Revenue
January 2018(ENCS)
For Self-Employed (Single Proprietor/Professional),
-
Mixed Income Individuals, Non-Resident Alien
Engaged in Trade/Business, Estate and Trust
TIN to be issued, if applicable (To be filled in by BIR)
Fill in all applicable white spaces. Mark all appropriate boxes with an “X”.
Part I – Taxpayer Information
1 PhilSys Number (PSN)
2 Registering Office
3 BIR Registration Date
(To be filled up by BIR)(MM/DD/YYYY)
Head Office
Branch Office
4 Taxpayer Identification Number (TIN)
0
5 RDO Code
(For Taxpayer with existing TIN)
(To be filled up by BIR
6 Taxpayer Type
Single Proprietorship Only (Resident Citizen)
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 Proprietorship & Professional
Non – Resident Alien Engaged in Trade/Business
Estate – Filipino Citizen
Estate – Foreign National
Trust – Filipino Citizen
Trust – Foreign National
7 Taxpayer’s Name (If Individual) (Last Name)
(First Name)
(Middle Name)
(Suffix)
(Nickname)
(If ESTATE, ESTATE of First Name, Middle Name, Last Name, Suffix)
(If TRUST, FAO: First Name, Middle Name, Last Name, Suffix)
8 Gender
Male
Female
9 Civil Status
Single
Married
Widow/er
Legally Separated
10
Date of Birth/Organization Date (In case of Estate/Trust) (MM/DD/YYYY))
11 Place of Birth
12
Mother’s Maiden Name
13 Father’s Name
14
Citizenship
15 Other Citizenship
16
Local Residence Address
Unit/Room/Floor/Building#
Building Name/Tower
Lot/Block/Phase/House No.
Street Name
Subdivision/Village/Zone
Barangay
Town/District
Municipality/City
Province
ZIP Code
17
Business Address
Foreign Address
18
19 Municipality Code
20 Purpose of TIN Application
(To be filled up by BIR)
21
Identification Details (e.g. passport, government issued ID, company ID, etc.)
Type
ID Number
Effective Date (MM/DD/YYYY)
Expiry Date (MM/DD/YYYY)
Issuer
Place/Country of Issue
22 Preferred Contact Type
Landline Number
Fax Number
Mobile Number
Email Address (required)
23
Are you availing of the 8% income tax rate option in lieu of Graduated Rates?
Yes
No
PART II - Spouse Information
24 Employment Status of Spouse
Unemployed
Employed Locally
Employed Abroad
25 Spouse Name (Last Name)
Engaged in Business/Practice of Profession
26 Spouse TIN
- - -
0 0 0 0 0
27 Spouse Employer’s Name (Last Name, First Name, Middle Name, if Individual)(Registered Name, if Non-Individual)
28 Spouse Employer’s TIN
0 0
PART III – Authorized Representative
29 Relationship Name (For Authorized Representative)
If Individual
(Last Name)
Suffix
If Non-Individual (Registered Name)
Page 2 – BIR Form No. 1901
30 Relationship Start Date (MM/DD/YYYY)
31 Address Types
Residence Place of Business Employer Address
32 Local Residence Address
33 Preferred Contact Type
Part IV – Business Information
34 Single Business Number
35 Primary/Secondary Industries (Attach additional sheet/s, if necessary)
Industry
Trade/Business Name
Regulatory Body
Primary
Secondary
Business Registration Number
Business Registration Date
PSIC Code
Line of Business
(MM/DD/YYYY)
36 Incentives Details
36A Investment Promotion
(e.g. PEZA, BOI)
36B Legal Basis
(e.g. RA, EO)
36C Incentive Granted
(e.g. Exempt from IT,VAT,etc.)
36D No. of Years
36E Incentive Start Date
36F Incentive End Date
37 Details of Registration / Accreditation
FROM
TO
37A Registration / Accreditation Number
37B Effectivity Date (MM/DD/YYYY)
37C Date Issued (MM/DD/YYYY)
37D Registered Activity
37E Tax Regime (Regular, Special,
37F Activity Start Date
37G Activity End Date
Exempt)
38Facility Details (PP-Place of Production/Plant; SP-Storage Place; WH-Warehouse; SR-Showroom; GG-Garage; BT-Bus Terminal; RP-Real Property for Lease with No Sales Activity)
38A Facility Code
F
38B Facility Type
PP
SP
WH
SR
GG
BT
RP
Other (specify)
38C Facility Address
Street
Name
Part V – Tax Type
39Tax Types (this portion determines your tax liability/ies) (To be filled up by BIR)
Form Type
ATC
Withholding Tax
Registration Fee
Compensation
Percentage Tax
Expanded
Stocks
Final
Overseas Dispatch And
Amusement Taxes
Fringe Benefits
Under Special Laws
VAT & Other Percentage
Other Percentage Tax under NIRC (specify)
ONETT not subject to
CGT
Percentage Tax on
Documentary Stamp Tax
Winnings & Prizes
On Interest Paid On Deposits And
Regular
Yield on Deposits/Substitutes
Income Tax
One-Time Transactions
(ONETT)
Excise Tax
Capital Gains – Real
Property
Alcohol Products
Capital Gains – Stocks
Automobile & Non-
Donor’s Tax
Essential Goods
Cosmetics Procedures
Estate Tax
Mineral Products
Miscellaneous Tax (specify)
Petroleum Products
Sweetened Beverages
Others (specify)
Tobacco Products
Tobacco Inspection Fees
Page 3 – BIR Form No. 1901
Part VI – Authority to Print
40 Authority to Print Receipts and Invoices
40A Printer’s Name
40B Printer’s TIN
40C Printers Accreditation Number 40D Date of Accreditation (MM/DD/YYYY)
40E Registered Address
40F Contact Number
40G E-mail Address
40H Manner of Receipt/Invoices
Bound
Loose Leaf
40I Descriptions of Receipts and Invoices
(Additional Sheet/s if Necessary)
Others
TYPE
NO. OF
BOXES/BOOKLETS
Description
VAT
NON-VAT
LOOSE
BOUND
SETS PER
BOX /
BOOKLET
NO. OF COPIES PER SET
SERIAL NO.
START
END
Part VII - For Employee with Two or More Employees (Multiple Employments) Within the Calendar Year
41 Type of Multiple Employments
Successive employments (With previous
employer/s within the calendar year)
Concurrent employments (With two or more employers at the same time
with the calendar year)
(If successive, enter previous employer/s; if concurrent, enter secondary employer/s)
Previous and Concurrent Employments During the Calendar Year
41A Name of Employer
41C Name of Employer
42Declaration
41B TIN of Employer
41D TIN of Employer
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. Further, I give my consent to the processing of my information as contemplated under the *Data Privacy Act of 2012 (R.A.
No. 10173) for legitimate and lawful purposes.
___________________________
Taxpayer/Authorized Representative
(Signature over Printed Name)
Part VIII – Primary/Current Employer Information
43 Type of Registered Office
Branch
44 TIN
45 RDO Code
Office
46
Employer Name If Individual
If Non-Individual
(Registered Name)
47
Employer Address
48
Contact Details
49 Relationship Start Date (MM/DD/YYYY)
50 Municipality Code (To be filled up by BIR)
51 Declaration
Stamp of BIR Receiving Office
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
and Date of Receipt
correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I give my consent
to the processing of my information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and l awful purposes.
_____________________________________________
________________________
EMPLOYER/AUTHORIZED REPRESENTATIVE
Title/Position of Signatory
Part IX – Payment Details
52
For the Year
53 Date of Payment (MM/DD/YYYY)
54 ATC
MC180
55
Tax Type
RF
56 Manner of Payment
REGISTRATION FEE
57 Type of Payment
FULL PAYMENT
58 Registration Fee
58A
59 BIR Printed Receipts / Invoices
59A
60 Add: Penalties Surcharge
Interest
Compromise
60A 60B 60C 60D
61 Total Amount Payable (Sum of Items 58A, 59A and 60D)
*NOTE: The BIR Data Privacy Policy is in the BIR website (www.bir.gov.ph)
Documentary Requirements:
1.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;
2.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;
3.Proof of Payment of Registration Fee (RF) (if with existing TIN or applicable after TIN issuance);
4.BIR Form No. 1906; (Select an Accredited Printer)
5.Final & clear sample of Principal Receipts/ Invoices;
Additional documents, if applicable:
a.Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau;
b.Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier);
c. Photocopy of the Trust Agreement (for Trusts);
d.Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement);
e.Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity; f. Proof of Registration/Permit to Operate BOI/BOIARMM, PEZA, BCDA and SBMA
6.In case of registration of branches/facility types:
a.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;
or DTI Certificate;
b.Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau; if applicable
c. Proof of Payment of Registration Fee (RF)
d.BIR Form No. 1906; (Select an Accredited Printer) e.Final & clear sample of Principal Receipts/ Invoices;
POSSESSION OF MORE THAN ONE TAXPAYER INDENTIFICATION NUMBER (TIN) IS CRIMINALLY PUNISHABLE PURSUANT TO THE
PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
After acquiring a copy of the BIR Form No. 1901, it is paramount to attentively read and fill out the form with accurate information. This document is crucial for self-employed individuals, mixed income earners, non-resident aliens partaking in trade or business, estates, and trusts aiming to register with the Bureau of Internal Revenue. Diligence and attention to detail ensure that the application process proceeds smoothly and without delays caused by errors or omissions. Below are the steps required to complete this form.
Following these steps carefully will facilitate a smooth registration process. It is important to prepare all documentary requirements listed in the form, including identification, business permits, and proof of address, to ensure that the form is accepted and processed efficiently by the Bureau of Internal Revenue.
What is the BIR Form No. 1901?
The BIR Form No. 1901 is a document used by the Bureau of Internal Revenue (BIR) in the Philippines. It serves as an application for registration for individuals who are self-employed (such as sole proprietors and professionals), mixed income individuals, non-resident aliens engaged in trade or business, as well as estates and trusts. This form is essential for these entities to be officially recognized as taxpayers and to facilitate their tax responsibilities accurately.
Who needs to fill out the BIR Form No. 1901?
Individuals operating as self-employed professionals or single proprietors, mixed income earners (those receiving both compensation and income from business/profession), non-resident aliens conducting trade or business in the Philippines, and the administrators or guardians of estates and trusts are required to complete BIR Form No. 1901. This form is necessary for obtaining a taxpayer identification number (TIN), if they do not already have one, and to register for the appropriate taxes related to their income and business.
What are the key parts of the form?
BIR Form No. 1901 includes several sections that collect detailed information about the taxpayer. These sections cover personal and taxpayer information, spouse information (if applicable), authorized representatives, business information including business activity and the tax types the entity is liable for, and details concerning the authority to print official receipts and invoices. It also outlines the requirements for documentary stamps and payments related to the registration process.
Can I choose an 8% income tax rate option when filling out this form?
Yes, the form allows for individuals who qualify as self-employed or are earning mixed income to opt for an 8% income tax rate on their gross sales or receipts instead of the graduated income tax rates. This election is applicable under certain conditions and must be indicated in the appropriate section of the form.
What documents are required alongside BIR Form No. 1901?
Applicants must submit identification documents, photocopies of the Mayor’s Business Permit or the application for it if still being processed, Professional Tax Receipt/Occupational Tax Receipt from the local government unit, proof of payment of the registration fee, BIR Form No. 1906 for printer accreditation, and other relevant documents depending on the specific circumstances of the taxpayer (e.g., franchise documents, trust agreement for trusts, death certificate for estates, etc.).
Is there a penalty for owning more than one Taxpayer Identification Number (TIN)?
Yes, individuals are strictly prohibited from possessing more than one TIN, as this is considered a criminal offense under the National Internal Revenue Code of 1997, as amended. Violators may face legal consequences for having multiple TINs.
One common mistake people make when filling out the BIR Form No. 1901 is neglecting to fill in all the applicable white spaces. The directive to fill in all applicable white spaces is crucial for ensuring that the Bureau of Internal Revenue (BIR) receives all the necessary information to correctly process the registration application. By omitting information, applicants can delay their registration process or face the need for submitting additional documentation.
Marking the appropriate boxes with an "X" is often overlooked, leading to confusion about the applicant's intended responses. This instruction is designed to streamline the process by making it easier for BIR officials to understand the taxpayer's information at a glance. Failing to mark boxes correctly can lead to misinterpretation of the taxpayer's information, potentially classifying them under incorrect taxpayer types or missing out on specific tax incentives.
Another error involves the taxpayer identification number (TIN) and RDO Code sections for taxpayers with existing TINs. These sections are crucial for identifying the taxpayer within the BIR's records and ensuring that their registration is updated correctly. An incorrect or missing TIN or RDO Code can lead to issues in the taxpayer's records, affecting their tax liabilities and potentially leading to penalties.
Applicants often misinterpret the sections designated to be filled out by BIR, such as the DLN, BIR Registration Date, and Purpose of TIN Application. Attempting to fill these sections can cause confusion during the application's processing and may signal to the BIR officials that the applicant does not fully understand the registration process, leading to unnecessary delays.
Including accurate and complete identification details, such as type of ID, ID number, effective date, and expiry date, is crucial. Some applicants fail to realize the importance of this information in verifying their identity, which can hinder the BIR's ability to process the application promptly. Providing incomplete or inaccurate identification details may also raise concerns about the authenticity of the application.
Choosing the correct tax type in Part V is essential for determining the applicant's tax liabilities. Applicants sometimes select incorrect or multiple tax types that do not align with their actual business activities, leading to complications in their tax obligations. Understanding and selecting the appropriate tax type ensures that taxpayers comply with their tax responsibilities and take advantage of relevant tax benefits.
Finally, the declaration section at the end of the application is a critical component that is sometimes overlooked. This declaration certifies that the information provided is accurate and complete to the best of the applicant’s knowledge. Neglecting to sign or improperly filling out this section can invalidate the entire application, necessitating its re-submission and further delaying the registration process.
When businesses or individuals in the Philippines register with the Bureau of Internal Revenue (BIR) using the BIR Form No. 1901, it typically marks the beginning of their compliance journey. Beyond this form, there are several other documents and forms that are often required to ensure full adherence to tax and business regulations. Understanding these documents can help streamline the registration and ongoing compliance process.
Each of these documents plays a crucial role in establishing and maintaining a business’s or individual’s tax and legal standing with the Philippine government. The requirements may vary depending on the specific nature of the business or professional practice, but generally, being aware of and securing these documents early can significantly ease the registration process and ensure compliance with Philippine tax laws.
The SS-4 Form, used by the Internal Revenue Service (IRS) for Employer Identification Number (EIN) applications, shares notable similarities with the BIR Form No. 1901. Both forms are integral to the registration process within their respective tax systems, serving as initial steps for entities to formally engage in business or professional activities. The SS-4 Form, much like the BIR Form, requires detailed information about the entity applying for registration, including taxpayer identification numbers, business ownership details, and the nature of the business. This parallel underscores the importance of both forms in establishing the tax identity of entities, enabling them to fulfill their tax obligations.
The W-9 Form, another critical document within the U.S. taxation system, is used to provide taxpayer identification number and certification. It bears resemblance to BIR Form No. 1901 in that it collects taxpayer information crucial for the administration of tax laws. Where the BIR form is comprehensive, covering a wide range of taxpayer types and registration details, the W-9 focuses specifically on obtaining the information needed for reporting income paid to and taxes withheld from US persons. Both forms play pivotal roles in their respective tax systems, ensuring that entities are properly identified and taxed according to law.
The Business Registration Application forms that local government units (LGUs) in various jurisdictions require for business permits and licensing operations also share functional similarities with the BIR Form No. 1901. These local forms, necessary for the legal operation of businesses within specific localities, demand details akin to those asked in the BIR form, such as business owner information, business addresses, and the type of business activity being registered. The key similarity lies in their goal to gather information essential for regulatory compliance, taxation, and the formal acknowledgment of businesses and professional practices.
Lastly, the Professional Regulation Commission (PRC) license application forms for professionals seeking to practice their profession in the Philippines closely align with BIR Form No. 1901. Both sets of forms collect personal and professional details necessary for the proper identification and registration of professionals in their respective fields. The BIR form extends this by also covering tax responsibilities, while the PRC forms focus on the certification and licensure needed to legally practice a profession. Despite the different focuses, both are crucial in ensuring that individuals and entities engage in their professional activities within the bounds of the law, contributing to the organized and regulated operation of professions and businesses.
Filling out the BIR form requires careful attention to detail. To ensure accuracy and compliance, here are things you should and shouldn't do:
Things You Should Do:
Things You Shouldn't Do:
Understanding the complexities of taxpayer responsibilities and regulations is crucial for individuals and entities. Misconceptions often arise regarding the BIR Form 1901, a critical document for individuals engaged in business, professional practices, or with mixed income sources in the Philippines. Addressing these misunderstandings ensures compliance and smooth interactions with the Bureau of Internal Revenue (BIR). Below are six common misconceptions about the BIR Form 1901 and their clarifications.
Dispelling misconceptions about the BIR Form 1901 is vital for proper taxpayer education and compliance. Understanding these aspects ensures that individuals and entities can navigate their fiscal responsibilities more effectively, reducing the risk of penalties while promoting a culture of compliance within the business community.
Filling out the BIR Form No. 1901 is a critical step for self-employed individuals, mixed income earners, non-resident aliens engaged in trade or business, and estates and trusts in the Philippines to ensure proper registration with the Bureau of Internal Revenue (BIR). The following key takeaways provide essential guidance on completing and using this form effectively:
It is also important to note the legal declaration section towards the end of the form, where the taxpayer or authorized representative declares the information provided is true and correct under the penalties of perjury.
Taxpayers should ensure they are familiar with the specific sections that must be completed by the BIR, such as the allocation of the TIN if applicable, to avoid any errors in this process.
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