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);
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