Bureau of Internal Revenue (BIR)

BIR Registration of Books of Accounts

Register or update books of accounts with BIR using Form 1905 Books of Accounts section. Manual books are typically presented for RDO stamping; loose-leaf users need related permits. Confirm book types and fees at your RDO.

Register or update BIR books of accounts using Form 1905 and related loose-leaf permits—compliance overview only.

Last verified October 9, 2026

Updated October 9, 2026

Form 1905 October 2025 ENCS Books section (2026-10-09).

Quick Summary

Agency
Bureau of Internal Revenue (BIR)
How to apply
Online or walk-in
Published processing time
Often same-visit for complete manual presentations at some RDOs—confirm locally.
Published BIR processing fees
See fees

What You’ll Need

Use this as a preparation checklist. Items marked “If it applies” are situational.

  • BIR Form 1905 Books section completed

    Official source

    List books quantity/volume as required.

  • Books to register (manual/loose-leaf/other approved)

    Official source

    Bring the medium your RDO will stamp or acknowledge.

  • Loose-leaf permit when applicable

    If it appliesOfficial source

    Form 1900 themes may apply before registration.

How To Do It

  1. 1

    Determine required book type

    Official source

    Do not assume a universal set.

  2. 2

    File 1905 and present books

    Official source

    Keep stamped acknowledgment.

  3. 3

    Register subsequent volumes when required

    Official source

    Use Form 1905 again as applicable.

Fees

Employee and EO 98 TIN paths publish no processing fee in the Citizen’s Charter. Business-registration fees are confirmed in ORUS or at the RDO.

Documentary stamp / registration fees
Form may list cues; verify at RDO.
Confirm at office
Confirm at RDO

Important Notes

  • Not accounting advice

    Official source

    Book requirements depend on your tax types.

Where / How To Apply

RDO of registration.

Open ORUSVisit BIR website

Official Forms

Links go to current official agency sources. Ano Kailangan does not host government PDF copies. Do not assume a downloadable file is accepted for filing unless the note below says so.

  • BIR Form No. 1905 — Books section

    Bureau of Internal Revenue

    1905 · October 2025 ENCS

    Printed submission may apply in some channels—confirm on the current official source before you rely on a printout.

    Official CDN PDF.

    Last verified October 9, 2026 · Evidence VERIFIED

    Open official sourceOpen official PDF

Official Sources

Verify the checklist against the agency before you travel or pay.