RMC No. 60-2023: Announces the availability of the enhanced BIR Registration Forms relative to the implementation of Ease of Doing Business and Efficient Government Service Delivery Act of 2018

Key points

1. Forms 1901 and 1902. BIR Form 1901 is for self-employed individuals (single proprietor or professional), mixed income individuals, non-resident aliens engaged in trade or business, estates and trusts. BIR Form 1902 is for individuals earning purely compensation income (local and alien employee).
2. Forms 1903 and 1904. BIR Form 1903 is for corporations and partnerships, including government agencies and instrumentalities, LGUs, cooperatives and associations. BIR Form 1904 is for taxpayers and persons registering under E.O. 98, and others, to secure a TIN.
3. Form 1905. BIR Form 1905 is for registration information update, correction or cancellation.

Who is affected

• Registrants and taxpayers using BIR Forms 1901, 1902, 1903, 1904 and 1905