Any person, whether natural or juridical, required under the authority of the Internal Revenue Code to make, render or file a return, statement or other documents, shall be supplied with or assigned a Taxpayer Identification Number (TIN) to be indicated in the return, statement or document to be filed with the Bureau of Internal Revenue, for his proper identification for tax purposes (Sec. 236 (i) of the Tax Code).
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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 & the like):
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 Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (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