BIR Form 1901: register as self-employed or freelancer
This page is for a freelancer, a licensed professional, an online seller or a sari-sari store owner who is registering with the BIR for the first time. At the end you will know what goes on BIR Form 1901 (October 2025 edition), what to bring to the Revenue District Office (RDO), and which boxes decide how you will be taxed.
PhilForms fills the form; you file it with the BIR yourself. It is not tax advice: for a judgement call, ask your RDO or a CPA.
Who files Form 1901, and who does not
The form's header says it is for self-employed individuals (single proprietor or professional), mixed income earners, non-resident aliens engaged in trade or business, estates and trusts (BIR Form 1901, October 2025). Item 6 lists the taxpayer types, including "Single Proprietor – Digital Service Provider", "Professional – Licensed (PRC, IBP)", "Professional – In General", and mixed income earners who also have a job.
Not your form if you only earn a salary (that is BIR Form 1902), you only need a TIN for a bank or a government office (BIR Form 1904), or you are registering a corporation or partnership.
If you already have a TIN from a past job, write it in item 4 and keep it. The form says having more than one TIN is criminally punishable (BIR Form 1901).
When to register
The Tax Code, as rewritten by the Ease of Paying Taxes Act, says a person subject to internal revenue tax registers once, electronically or manually, with the RDO on or before the start of business (RA 11976, section 236).
There is no yearly ₱500 registration fee any more: BIR stopped collecting it on January 22, 2024 (RMC 91-2024). The fee the form itself lists is a ₱30 loose documentary stamp for the Certificate of Registration, plus the cost of BIR Printed Invoices if you choose them (BIR Form 1901).
What to bring
From the documentary requirements printed on the form (BIR Form 1901):
Who · Document; Sole proprietor, or professional not under PRC · A government-issued ID showing name, address and birthdate (PhilID/ePhilID, passport, driver's license). If it has no address, a proof of residence or business address; Professional under PRC · Valid PRC ID and a government ID or proof of address; Everyone · BIR Printed Invoices bought at the New Business Registrant counter, or a final clear sample of your own invoices; With a business name · DTI certificate (how to get one); Job order or contract of service with a government office · The service contract showing the income; Through a representative · Special Power of Attorney and IDs of both
Step by step
Open BIR Form 1901. Mark boxes with an "X".
- Part I, items 1 to 23. Item 6 is the taxpayer type: pick the one that matches what you do. Write your name, civil status, birth date, parents' names, citizenship, residence address (item 16) and business address (item 17). Item 21 is your ID. Item 22: email is required. Item 23 asks whether you are choosing the 8% income tax instead of graduated rates. Read 8% vs graduated rates before you tick it. - Part II, item 24. Your expected annual gross sales: micro (under ₱3 million), small, medium or large, as printed on the form. - Part III, items 25 to 29. Only if married: spouse's employment status, name, TIN and employer. - Part IV, items 30 to 34. Only if a representative is registering for you. - Part V, items 35 to 38. Business details: business number, your primary and secondary industry, trade name, the regulator (DTI, PRC, and so on), business registration number and date. The PSIC code is for the BIR. Items 37 and 38 are for incentives and special registrations only. - Part VI, item 39. Facilities such as a warehouse or showroom, if you have one apart from the business address. - Part VII, item 40. Tax types. The form says this part is filled out by the BIR. - Part VIII, items 41 and 42. Whether you will use BIR Printed Invoices, or your own invoices printed by an accredited printer (the printer's details go in item 42). - Part IX, items 43 to 45. Only for a person who is also employed by two or more employers within the year. - Item 46. Sign the declaration. Part X is the payment order for the BIR collection officer.
Mistakes that get a registration delayed
- Getting a second TIN instead of using the one from a past job. - A business name on the form that does not match the DTI certificate. - Ticking item 23 without knowing what the 8% option covers. The choice affects which returns you file (8% vs graduated rates). - Paying a ₱500 "annual registration fee" because an old checklist says so (RMC 91-2024).
After registering, the returns you file depend on your tax option. The micro business on 8% pack lists them with dates.
Questions
Freelancer ako online, 1901 ba ang form ko?
Yes, if you earn from your own work and not as an employee. Form 1901 is for self-employed individuals and professionals, and has a separate box for a mixed income earner who also has a job (BIR Form 1901).
May bayad ba ang BIR registration?
The form lists a ₱30 loose documentary stamp for the Certificate of Registration, and the printing cost of BIR Printed Invoices if you buy them (BIR Form 1901). The yearly ₱500 fee was removed in 2024 (RMC 91-2024).
Kailan dapat mag-register?
On or before you start the business (RA 11976, section 236).
I already have a TIN from my old job. Do I file 1901?
You keep the same TIN and write it in item 4. The form warns that having more than one TIN is criminally punishable (BIR Form 1901). Ask your RDO whether your record must first move to the RDO of your business address (BIR Form 1905).
Last checked 2026-10-21. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.