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RMC No. 27-2019: Circularizes the enhanced BIR Registration Forms

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Summary

RMC No. 27-2019 circularizes the enhanced BIR Registration Forms (January 2018 ENCS) under the TRAIN Law.

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Key points

  1. Individuals. BIR Form No. 1901 is for self-employed individuals (single proprietor/professional), mixed income individuals, non-resident aliens engaged in trade/business, estates and trusts. BIR Form No. 1902 is for individuals earning purely compensation income (local and alien employees).
  2. Non-individuals. BIR Form No. 1903 is for corporations and partnerships (taxable/non-taxable), including government agencies and instrumentalities, local government units, cooperatives and associations.
  3. Other registration forms. BIR Form No. 1904 is for one-time taxpayers and persons registering under E.O. 98. BIR Form No. 1905 is for registration information update, correction or cancellation, and BIR Form No. 1906 is the Application for Authority to Print Receipts and Invoices.

Who is affected

  • Taxpayers registering with the BIR

Deadlines and effectivity

  • Form version: January 2018 ENCS

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.