BIR Form 1901: Purpose, Requirements and How to File

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If you’re self-employed (such as a sole proprietor or professional), managing an estate, or earning from multiple sources, you may need to register with the Bureau of Internal Revenue (BIR)¹ using BIR form 1901. This must be done before you start doing business, and before filing or paying any tax due.

This guide looks at the 1901 BIR form purpose, how to complete it, and the fees you must pay. We'll also introduce the Wise account, a handy companion to make your money go further with low, transparent fees.

This guide is for information only. Tax can be complex and penalties may apply if you make mistakes. Get professional support and advice if you are unsure about whether you need to complete BIR Form 1901.

What is BIR Form 1901?

The full name of BIR form 1901 is as follows:

Application for Registration For Self-Employed (Single Proprietor/Professional), Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates and Trusts

BIR Form 1901² is a tax registration form for taxpayers who earn income outside employment - through self employment or business for example. You need to complete this registration process if you’re purely self-employed and also if you earn a mixed income.

BIR form 1901 needs to be filed with the Revenue District Office (RDO) in your local area, at the point you start doing business - or before - and before you file any taxes. Some fees may apply when you file this document - 30 PHP in Documentary Stamps (DST) as a self-employed person, or when registering a new branch or facility.

Purpose of BIR Form 1901

BIR Form 1901 is used to register when you become self-employed (sole proprietor or professional), start earning a mixed income, or register a new branch. It’s also used by local and foreign estates and trusts.

This form confirms to BIR the way that you will file and pay your taxes due to your income earning arrangements.

Who should file BIR Form 1901?

You should file BIR Form 1901 if you are:

• A self-employed individual
• Earn a mixed-income from both self employment and employment
• An estate or trust registering with the BIR
• Opening a new branch for registration

This process is intended for both residents of the Philippines and non-residents who earn a relevant income in the Philippines which will be reported to BIR.

If you are employed and only earn income from your employment you don’t complete BIR 1901 - you should file form 1902 instead.

Requirements for BIR Form 1901

BIR form 1901 requirements vary depending on the reason you’re registering. If you’re registering as a self employed individual the documents you must provide include:

• Government issued ID document showing name, address and birthdate - if your preferred document does not show your address you can also provide a separate proof of address document
• BIR Printed Invoices (BPI) or a sample of your own invoices
• 30 PHP in Documentary Stamps (DST)

Additional documents may be required, depending on the situation. For example:

• Power of attorney paperwork if using a representative
• Work permit if you’re a foreign national
• DTI Certificate
• Franchise documents if relevant
• Proof of permission to operate if required based on business type

How to fill in BIR form 1901

Here’s how to fill in BIR form 1901:

1. Get BIR Form 1901 from the BIR website and print it out to complete
2. Enter your taxpayer information and classification based on expected gross annual sales
3. Complete the required information about your spouse and representative if needed
4. Fill in the fields covering your business information - including business name, industry and registration
5. Confirm the invoice types you intend to use
6. If you have more than one employer, enter the details
7. Complete the declaration and sign

There are some fields on the BIR Form 1901 which are completed by BIR, rather than the applicant, so do read the document carefully when you’re completing it.

You’ll need to take your paperwork along with the supporting documents as required - such as your passport or other ID, payment and a sample of the invoices you intend to use - to be filed with the RDO in your local area. If you’re unsure where to file this form it makes sense to talk to the RDO prior to attending the office, so you’ll know you’re going to the correct location.

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