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FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS

Tax Form
BIR Form 1901- Application for Registration for Self-Employed and Mixed Income
Individuals, Estates/Trusts
Documentary Requirements
1. For single proprietors, mixed income earners
Photocopy of Mayors Business Permit (or duly received Application for Mayors
Business Permit, if the former is still in process with the LGU) and/or PTR issued by the
LGU; and NSO Certified Birth Certificate of the applicant;
2. For Professionals where PTR is not required (e.i. Consultants, Agents, Artist,
Underwriters & the like):
a) Occupational Tax Receipt (OTR)/Professional Tax Receipt (PTR);
b) NSO Birth Certificate;
c) Marriage Contract, if the applicant is a married woman;
d) Contract/Company Certification.
Other documents for submission only if applicable:
a) Contract of Lease;
b) DTI Certificate of Registration Business Name, if business trade name shall be used;
c) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered
entity;
d) Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of
Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine
Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and
Subic Bay Metropolitan Authority (SBMA);

e) Sworn Statement of Capital;


f) Waiver of husband to claim additional exemption;
g) Marriage Contract; and
h) NSO Certified Birth Certificate of declared dependents.
3. For Non-Residents
In addition to the above applicable requirements, a Working Permit;
4. For Franchise Holders/Franchisees
In addition to the above applicable requirements, a photocopy of the Franchise
Agreement;
In the case of registration of branch/Facility type:
a) Copy of the COR of the Head office for facility type to be used by the Head office and
COR of the branch for facility type to be used by a particular branch;
b) Mayors Permit or duly received Application for Mayors Business Permit, if the former
is still in process with the LGU;
c) DTI Certificate of Registration of Business Name, if a business trade name shall be
used, if applicable; and
d) Contract of Lease, if applicable.
Documentary Requirements for new application of Authority to Print (ATP)
BIR form 1906 together with the following:
- Job order
- Final & clear sample of Principal & Supplemenatary Receipts/Invoices
Documentary Requirements for new Registration of Books of Accounts
New sets of books of accounts

Procedures
a) Accomplish BIR Form 1901 and submit the same together with the documentary
requirements to the RDO having jurisdiction over the place where the head office and
branch, respectively.
b) Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks (AABs) of
the concerned RDO.
c) Pay Documentary Stamp Tax (DST) (loose DST / BIR Form 2000* for DST on
Contract of Lease, etc). Present proofs of payment.
d) Submit requirements for ATP and registration of books of accounts.
e) Attend the taxpayers initial briefing to be conducted by the RDO concerned for new
registrants in order to apprise them of their rights and duties/responsibilities.
f) The RDO shall then issue the Certificate of Registration (Form 2303) together with the
Ask for Receipt notice, Authority to Print and Books of Accounts.
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

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