Guide on How to Register as a Self-Employed/Mixed-Income Individual in BIR

We all know that the Bureau of Internal Revenue is in charge to assess and collect all national internal revenue taxes, fees, and charges. In addition, they are also in charge to enforce all forfeitures, penalties, and fines connected therewith. That is why as a business owner, you must be aware that it is your obligation to register in BIR or file a Form 1901 before fully operating it to avoid any problem.

Who Can Register in BIR?

  • Freelancers
  • Professionals
  • Sole Proprietors
  • Employees who are professionals
  • Taxpayers who are employees, sole proprietors, and professionals as well
  • Professionals/employees who are also sole proprietors at the same time
  • Estates or trust, it can either be Foreigner or Filipinos
  • Individuals who are earns additional income regularly other than the salary they receive from their employer. Including:
    -home-based service providers to foreign entities
    -crypto currency dealers

How Much is the Registration Fee?

All individual taxpayer will pay:
Annual Registration Fee Php 500
Documentary Stamp Php 15
Certification Fee Php 15

What are the Requirements Needed?

  • Accomplished BIR Form 1901 (2 copies)
  • Birth Certificate
  • Valid ID
  • Proof of Payment of Annual Registration Fee (for persons who have existing personal TIN)
  • Barangay Clearance
  • Principal receipts or invoices
  • President’s Referral
  •  Photocopy of Mayor’s Permit (for sole proprietors)
  • Professional Tax Receipt (for professionals)
  • Two copies of accomplished BIR Form 0605 (if ARF is not yet paid)
  • Special Power of Attorney (for authorized representative transacting on the taxpayer’s behalf)
  • Certificate of Authority (for Barangay Micro Business Enterprises)
  •  Franchise documents (for franchise businesses)
  • Proof of Registration/Permit to Operate (For PEZA/BCDA/SBMA-accredited businesses)

How to File?

  1. Once you have all the requirements needed, proceed to the Revenue District Office (RDO)
  2. Go to the New Business Registrant Counter and submit all the requirements
  3. RDO employee will then check and verify your documents
  4. You will also be asked some question, just answer with the appropriate and true answers
  5. Once verified, the employee will encode your data
  6. Afterward, they will generate your TIN and write it down on your BIR Form 0605 for the ARF payment
  7. Proceed to the RDO’s authorized agent bank
  8. Pay for the fees and do not forget to get the official receipt associated with the machine-validated BIR Form 0605
  9. Once done with the payment, go back to RDO
  10. Pay the DST and certification fee 
  11. Attend the taxpayer’s briefing.
  12. After all the steps that were mentioned above, proceed to their office and claim all your documents

What are the Documents that I will Receive?

  • Certificate of Registration (BIR Form 2303)
  • ARN Notice
  • ATP
  • BIR printed receipt
  • eReceipt

-You will save time if you already have a TIN number
-Make sure that you will attend the taxpayer’s briefing because attendance is a must

Helpful Articles:
Guide on How to Pay Taxes Using Electronic BIR Forms
Guide on How to Pay BIR Tax Online

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