Bureau of Internal Revenue (BIR)

BIR Self-Employed / Professional Registration

Self-employed individuals and professionals register with BIR using Form 1901 (not employee Form 1902). Form 1901 documentary notes typically include government ID, DTI Certificate when using a business name, PRC ID when the profession is PRC-regulated, and either BIR Printed Invoices (BPI) or a final clear sample of your own invoices. Fees listed on the October 2025 ENCS Form 1901 are ₱30 loose documentary stamp tax on the Certificate of Registration, plus BPI printing cost if you opt to buy BPI. The former ₱500 annual registration fee is not listed on that form. Registration may proceed via ORUS or walk-in RDO paths. This is not tax advice.

Register as a self-employed individual or professional with BIR using Form 1901—distinct from employee-only TIN registration.

Last verified October 9, 2026

Updated October 9, 2026

Form 1901 October 2025 ENCS documentary requirements and Fees to be Paid (₱30 loose DST on COR; BPI printing cost if opted). Annual registration fee not listed on that form (2026-10-09).

Quick Summary

Agency
Bureau of Internal Revenue (BIR)
How to apply
Online or walk-in
Published processing time
Charter and ORUS timings vary by path—confirm on BIR Citizen’s Charter / ORUS FAQs.
Published BIR processing fees
₱30 loose DST

What You’ll Need

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

  • BIR Form 1901

    Official source

    Current October 2025 ENCS version from BIR CDN.

  • Government-issued ID with name/address/birthdate

    Official source

    Proof of address if the ID has none.

  • DTI Certificate if using a business name

    If it appliesOfficial source

    Photocopy as form instructions require.

  • PRC ID when profession is PRC-regulated

    If it appliesOfficial source

    Listed on Form 1901 documentary notes.

  • BIR Printed Invoices (BPI) or final clear sample of own invoices

    Official source

    Form 1901 requires buying BPI (available at the New Business Registrant counter) or submitting one original final clear sample of your own invoices. If you print your own, use an Accredited Printer.

How To Do It

  1. 1

    Confirm you need business registration—not employee-only TIN

    Official source

    Employees should not register as business taxpayers solely for employment.

  2. 2

    File Form 1901 via ORUS or RDO with documentary attachments

    Official source

    Include ID, DTI/PRC when applicable, and BPI or invoice sample as the form requires.

  3. 3

    Pay the ₱30 loose DST on the Certificate of Registration

    Official source

    If DST was already paid online, bring proof of payment. Pay BPI printing cost only if you buy BPI.

  4. 4

    Register books and complete invoicing setup as required

    Official source

    See related books and invoicing guides after COR issuance.

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 tax on Certificate of Registration
Listed on Form 1901 October 2025 ENCS. BPI printing cost is separate if you opt to buy BPI.
Official source
₱30 loose DST

Important Notes

  • Distinct from employee TIN page

    Official source

    Use the TIN guide for compensation-only paths; use this page for SE/professional business registration.

  • Annual registration fee not on Form 1901

    Official source

    The October 2025 ENCS Form 1901 Fees to be Paid section lists ₱30 loose DST on the COR (and BPI printing cost if opted). It does not list an annual registration fee. Confirm any other assessments your RDO or ORUS path shows at filing.

  • Not tax advice

    Official source

    Tax types and invoice rules depend on your activity.

Where / How To Apply

ORUS (orus.bir.gov.ph) when enabled for your case, or the RDO with jurisdiction over your business address.

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. 1901

    Bureau of Internal Revenue

    1901 · 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. Documentary notes include BPI or own-invoice sample; fees list ₱30 DST on COR.

    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.