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7/30/2019 Taxpayer Information
http://slidepdf.com/reader/full/taxpayer-information 1/2
FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS
Tax Form
BIR Form 1901- Application for Registration for Self-Employed and Mixed Income Individuals,
Estates/Trusts
Documentary Requirements
For single proprietors, mixed income earners
› Photocopy of Mayor’s Business Permit (or duly received Application for Mayor’s Business
Permit, if the former is still in process with the LGU) and/or PTR issued by the LGU
For Professionals where PTR is not required (e.i. Consultants, Agents, Artist, Underwriters & thelike):
a) Occupational Tax Receipt (OTR)/ Professional Tax Receipt (PTR);
b) Birth Certificate;
c) Marriage Contract, if applicable;
d) Contract/Company Certification.
Other documents for submission only if applicable:
a) Contract of Lease;
b) DTI Certificate of Registration Business Name, if business trade name shall be used;
c) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
d) Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investmentfor Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority
(PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay MetropolitanAuthority (SBMA);
e) Franchise Agreement;
f) Sworn Statement of Capital;
g) Working Permit for non-resident;
h) Waiver of husband to claim additional exemption;
i) Marriage Contract; and
j) NSO Certified Birth Certificate of declared dependents.
In the case of registration of branch/Facility type:
a) Copy of the COR of the Head office for facility type to be used by the Head office and COR of
the branch for facility type to be used by a particular branch;
b) Mayor’s Permit or duly received Application for Mayor’s Business Permit, if the former is still
in process with the LGU;
c) DTI Certificate of Registration of Business Name, if a business trade name shall be used, if
applicable; and
d) Contract of Lease, if applicable.
Documentary Requirements for new application of Authority to Print (ATP)
› BIR form 1906 together with the following:
7/30/2019 Taxpayer Information
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- Job order
- Final & clear sample
- Photo copy of COR/paid ARF of TP & Printer
- Printers’ Certificate of Delivery (PCD)
Documentary Requirements for new Registration of Books of Accounts
› BIR form 1905 together with the following:
- New sets of books of accounts
- Photocopy of COR & paid current ARF (for immediate verification and in case of systems
downtime)
Procedures
a) Accomplish BIR Form 1901 and submit the same together with the documentary
requirements to the RDO having jurisdiction over the place where the head office and branch,respectively.
b) Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks (AABs) of the
concerned RDO.
c) Pay Documentary Stamp Tax (DST) (loose DST / BIR Form 2000* for DST on Contract of Lease, etc). Present proofs of payment.
d) Submit requirements for ATP and registration of books of accounts.
e) Attend the taxpayer’s initial briefing to be conducted by the RDO concerned for new
registrants in order to apprise them of their rights and duties/responsibilities.
f) The RDO shall then issue the Certificate of Registration (Form 2303) together with the “Ask
for Receipt” notice, Authority to Print and Books of Accounts.
Deadline
› All Individuals engaged in trade or business shall accomplish and file the application on or beforethe commencement of business, it shall be reckoned from the day when the first sale transaction
occurred or within thirty (30) calendar days from the issuance of Mayor's Permit/Professional TaxReceipt (PTR) by LGU, which ever comes earlier