Summary
RMC No. 97-2025 announces the availability of the revised BIR Registration Forms (October 2025 ENCS), attached as Annexes A to G.
Key points
- Revised forms. BIR Form No. 1900 (Permit to Use Loose-Leaf Books of Accounts/Invoices and Other Accounting Records), 1901 (self-employed, mixed income individuals, non-resident aliens engaged in trade or business, estate and trust), and 1902 (individuals earning purely compensation income). Also 1903 (corporations, partnerships, GAIs, LGUs, cooperatives and associations), 1904 (one-time taxpayers and persons registering under E.O. 98), 1905 (registration information update, correction or cancellation) and 1906 (Authority to Print Invoices).
- Purpose. The revisions improve the registration forms and streamline registration processes by updating the Checklist of Documentary Requirements per RMC No. 74-2015, in relation to the implementation of RA No. 11032 (Ease of Doing Business and Efficient Government Service Delivery Act of 2018).
Who is affected
- Taxpayers and others concerned with BIR registration
Deadlines and effectivity
- Forms version: October 2025 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.