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1Fix the driver behind crashes, sound loss and screen glitches2Repair Windows errors before they cause bigger problems3Scan for outdated or missing drivers - takes under a minuteBIR Form 1901 is an application for registration—not a receipt or invoice. Self-employed individuals, including freelancers, sole proprietors and professionals, can use it to register with the Bureau of Internal Revenue (BIR). The BIR’s July 2025 checklist recognizes two application routes: online through ORUS and manual filing with paper forms. Your documents, registration deadline and Revenue District Office (RDO) depend on your classification and circumstances.
Who should use BIR Form 1901?
Form 1901 is the BIR application for registration for self-employed individuals and other listed cases. It covers single proprietors, professionals, mixed-income individuals, nonresident aliens engaged in trade or business, and estates and trusts doing or starting a business. The BIR also lists new-branch registration among its uses. Corporations and other non-individual taxpayers should check the separate Form 1903 route rather than assume Form 1901 applies. See the BIR forms listing and the BIR website for official forms and materials.
The BIR’s revised July 2025 checklist explicitly includes artists, freelancers, mixed-income earners, job-order and service-contract workers, online sellers, vloggers, bloggers, online streamers, social-media influencers, YouTubers and other content creators in its self-employed category. Whether a particular activity or arrangement fits depends on the applicant’s facts.
Where and when should you register?
Registration deadline
The BIR Citizen’s Charter says self-employed individuals should register on or before commencement of business, reckoned from the first sale transaction, or within 30 calendar days from issuance of a Mayor’s Permit or Professional Tax Receipt by the local government, or a DTI Certificate of Business Name Registration. These are alternative events in the charter; which one applies depends on your circumstances. Confirm the applicable timing with the BIR RDO if you are unsure. See the BIR Citizen’s Charter.
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- Two-Part Carbonless Invoice Book: Each invoice book has 50 sets of invoices, each with a white/light yellow section, with the yellow section retained in the invoice book to maintain detailed records.
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- Wraparound Divider Flap: A thick folded cardboard divider is integrated into the back of each invoice book for use between each two-part sales order to prevent the written content from rubbing off on subsequent copies of the invoice, resulting in wasted invoices.
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Choosing the RDO
The appropriate RDO depends on the kind of activity and its location:
- Single proprietor: generally the RDO with jurisdiction over the head-office location.
- Professional: generally the RDO for the professional’s residence, or the business location if there is a physical business address.
- Roving or nomadic business without a physical business address: the RDO for the applicant’s residence. The charter includes online sellers and content creators among examples.
Because the correct RDO is taxpayer-specific, confirm jurisdiction with the BIR before submitting an application.
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- A5 Size - Sales invoice book size of 5.5" x 8.5", and forms are 2 part carbonless white/yellow sets on a sturdy chipboard backing
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How to apply: ORUS or manual filing
The BIR’s revised July 2025 checklist recognizes both online registration through the Online Registration and Update System (ORUS) and manual application. The routes differ in how you submit documents and handle the Certificate of Registration (COR):
| Application route | Submission and identity evidence | Form and COR | DST |
|---|---|---|---|
| Online through ORUS | Apply through ORUS; upload a selfie holding your identity document. | The checklist says online registrants can generate, receive and print an electronic COR after online payment. | Pay the PHP 30.00 loose documentary stamp tax (DST) online. |
| Manual application | Submit the completed documents to the RDO with jurisdiction over you. The checklist is the cover sheet; incomplete applications will be returned or not processed. | Submit two original copies of Form 1901. | The checklist specifies PHP 30.00 loose DST for the COR. |
Online application through ORUS
- Open ORUS and follow the current online registration workflow for your taxpayer classification.
- Prepare and upload the required documents, including a selfie holding your identity document.
- Pay the PHP 30.00 loose DST online and retain payment proof as required by the portal.
- Generate, receive and print the electronic COR when the online process allows it.
Online interfaces can change, so follow the live portal’s prompts and document requirements.
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- CONSECUTIVELY NUMBERED: Large 6-digit numbers in the upper right hand corner help you thumb through orders quickly
Manual application
- Download the current Form 1901 and the documentary checklist for your classification from the BIR’s official forms and requirements materials.
- Complete two original copies of Form 1901 and attach the checklist as the cover sheet.
- Gather the documents that apply to your case and submit the complete application to the RDO with jurisdiction over you.
- Pay or provide the PHP 30.00 loose DST as directed for the COR, and retain any required proof.
The BIR checklist states that processing begins only after complete documents are submitted; incomplete requirements will be returned or will not be processed.
Where to get the Form 1901 PDF
Use the BIR’s official forms listing to locate the current Form 1901 rather than relying on an old copy hosted elsewhere. The BIR’s forms and documentary requirements can be revised; the detailed registration checklist cited here was revised in July 2025, and the Form 1901 annex was revised in October 2025. Match the form and checklist to your applicant category before filling them out.
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- Spiral Bound Design: Convenient and user-friendly, the spiral binding allows for easy flipping and writing, ensuring a seamless record-keeping experience.
- Ample Space: Each page accommodates 4 receipts, providing plenty of room to note down detailed information for each transaction.
- Professional-Grade: Ideal for landlords, businesses, and individuals, this receipt book is a reliable and professional tool for tracking financial transactions accurately.
Documents and registration costs
Identity and address documents
For sole proprietors and professionals not regulated by the Professional Regulation Commission (PRC), the standard identity document is a government-issued ID showing name, address and birthdate. If the ID does not show an address, the July 2025 checklist permits additional proof of residence or business address under the applicant’s name. IDs must be readable, untampered and consistent with the application.
PRC-regulated professionals must submit a valid PRC ID along with a government-issued ID showing an address or other proof of address. ORUS applicants must also upload a selfie holding the identity document.
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- 6-PACK/50 Sets (300 Total Sets): Six 5-7/16 x 8-7/16" bound Sales Order Books with two-part forms which produces two identical records of each sales transaction, one for the customer and one for your business
- CARBONLESS COPY: No carbon paper! Each 2-part set features a white top sheet for recording each transaction and a bottom canary yellow sheet that captures written text from top sheet.
- CONSECUTIVE NUMBERS: Effortlessly identify the chronological order of transactions in each book by the pre-printed number on each sales order set
- WRAPAROUND DIVIDER FLAP: A thick, folded paperboard divider is integrated into the back of each book to use between each 2-part sales order form.
- PERSONALIZE: Each sales order form sheet contains space at the top to add a company stamp or sticker
Conditional documents
Additional requirements depend on the applicant and transaction. The BIR checklist includes the following conditional items:
- Authorization documents and IDs for an authorized representative.
- A DTI Certificate of Business Name Registration when the business has a registered business name.
- A 9(g) work visa for foreign nationals.
- A service contract showing income payment for specified job-order or government service-contract applicants.
- Additional case-specific documents for branches, facilities, estates and trusts.
Check the official checklist for the full set of documents that applies to your category.
What the PHP 30 fee covers—and what it does not
The BIR’s July 2025 checklist specifies PHP 30.00 in loose DST for the Certificate of Registration. It is not a complete estimate of registration expenses: the checklist also notes an optional procured printing cost if you choose a BIR Printed Invoice, but does not state its amount. Other individual circumstances can add costs, and the reviewed BIR materials do not give a total.
Which receipt or invoice do you need?
Form 1901 is the application used to register; it is not itself the receipt or invoice you issue for transactions. The BIR checklist provides two invoice routes:
| Invoice route | What you do | Printing and cost information |
|---|---|---|
| BIR Printed Invoice | Obtain a BIR Printed Invoice at the New Business Registrant Counter. The checklist says online registrants must use this option or apply for Authority to Print invoices. | The checklist describes an optional procured printing cost but does not state an amount. |
| Your own invoices | Submit one original, final, clear sample of your own invoice. | Your own invoices must be printed by an Accredited Printer. The checklist does not state a price. |
The checklist lists the BIR Printed Invoice as an alternative to the applicant’s own invoices. Do not assume that every registrant must apply for Authority to Print; the checklist specifically gives the BIR Printed Invoice as another route.
Quick Recap
Check these points before submitting
- Confirm that Form 1901 fits your taxpayer classification; non-individual taxpayers should check the separate Form 1903 route.
- Use the checklist for your exact case, including any conditional documents.
- Confirm your registration deadline and correct RDO if either is uncertain.
- For manual filing, prepare two original Form 1901 copies and submit complete documents.
- Choose an invoice route and, if using your own invoices, use an Accredited Printer.
- Keep proof of the PHP 30.00 DST payment as required for your application route.
- Do not apply for a second TIN. The BIR’s revised October 2025 Form 1901 annex warns that possession of more than one TIN is criminally punishable under the National Internal Revenue Code of 1997, as amended.
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