BIR Form 1901 or 1902: Which One You File
Bureau of Internal Revenue · forms
Quick answer
File BIR Form 1902 if you earn purely compensation income as an employee. File BIR Form 1901 if you are self-employed, a professional, a mixed income earner, a non-resident alien in trade or business, or an estate or trust. Both routes issue the TIN free of charge.
Last verified
Where these figures come from
About these figures: the numbers below come from BIR's official published sources: Bureau of Internal Revenue | List of BIR Forms (https://www.bir.gov.ph/bir-forms, retrieved 2026-08-31); Bureau of Internal Revenue | Citizen's Charter (2026 Edition) (https://bir-cdn.bir.gov.ph/BIR/pdf/BIR%20Citizen's%20Charter%20(2026%20Edition)%20final.pdf, retrieved 2026-08-31). Agencies change fees and rates without notice, so confirm with BIR before you rely on them. Last verified: 2026-08-31.
The question behind both form numbers is the same: where does your income come from. BIR splits it into compensation, business or profession, and everything else.
The short answer
| You are | Form |
|---|---|
| An employee earning purely compensation income, local or alien | 1902 |
| Self-employed, a single proprietor or a professional | 1901 |
| A mixed income individual, employed and running a business or practice | 1901 |
| A non-resident alien engaged in trade or business | 1901 |
| An estate or trust | 1901 |
| A corporation or partnership, taxable or non-taxable, including GAIs, LGUs, cooperatives and associations | 1903 |
| A one-time taxpayer, or registering under EO 98 to transact with a government office | 1904 |
| Updating, correcting or cancelling registration information | 1905 |
The official titles
BIR’s published List of BIR Forms gives each one a full title. They are worth reading, because the title is the eligibility rule.
| Form | Official title |
|---|---|
| 1901 | Application for Registration For Self-Employed (Single Proprietor/Professional), Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates and Trusts |
| 1902 | Application for Registration For Individuals Earning Purely Compensation Income (Local and Alien Employee) |
| 1903 | Application for Registration For Corporations, Partnerships (Taxable/Non-Taxable), Including GAIs, LGUs, Cooperatives and Associations |
| 1904 | Application for Registration For One-Time Taxpayer and Persons Registering under E.O. 98 (Securing a TIN to be able to transact with any Government Office) |
| 1905 | Application for Registration Information Update/Correction/Cancellation |
What each route costs and how long it takes
| Route | Form | Published time | Fee |
|---|---|---|---|
| Local employee, ORUS | 1902 | 3 days | None |
| Local employee, walk-in | 1902 | 6 hours | None |
| Local employee, bulk of six or more | 1902 | 3 days | None |
| EO 98 or one-time transaction, walk-in | 1904 | 6 hours | None |
| EO 98 or one-time transaction, ORUS | 1904 | 3 days | None |
| Individual new business registrant with ATP, ORUS | 1901 | 3 days | ₱30.00 |
| Individual new business registrant with ATP, walk-in | 1901 | 1 day | ₱30.00 plus procured printing |
| Non-individual new business registrant with ATP, ORUS | 1903 | 3 days | ₱30.00 |
| Registration of branches | - | 1 day | ₱30.00 |
| TIN Card, first issue | 1905 | 1 day | Free of charge |
| TIN Card, replacement | 1905 | 1 day | ₱100.00 |
The ₱30.00 on the business rows is the documentary stamp tax paid at the New Business Registrant Counter, not a charge for registration.
How many copies
| Form | Copies the charter asks for |
|---|---|
| 1902, local employee | 2 originals |
| 1904, EO 98 or ONETT | 2 originals |
| 1905, TIN Card application | 1 original |
What a 1901 registrant brings that a 1902 registrant does not
The employee checklist is a government ID and, for online applications, a selfie holding it. The business checklist adds trade documents.
| # | Requirement for an individual business registrant | Where to secure |
|---|---|---|
| 1 | Any government-issued ID showing name, address and birthdate, 1 scanned copy; or, for a PRC-regulated profession, a valid PRC ID plus a government ID showing address | The issuing agency |
| 2 | Final clear sample of own invoices, 1 scanned copy, or purchase of a BIR Printed Invoice at the New Business Registrant Counter | The taxpayer, or BIR |
| 3 | DTI Certificate, if operating under a business name, 1 scanned copy | DTI |
| 4 | Work Visa 9(g) for foreign nationals, 1 scanned copy | Bureau of Immigration |
| 5 | If transacting through a representative, a Special Power of Attorney and government IDs of both parties, with a selfie of the representative holding the ID for online applications | The taxpayer |
BIR notes that a taxpayer choosing to print their own invoices must use an Accredited Printer, and that the list of accredited printers is posted on the BIR website and at the RDO Client Support Section area.
Self-employed individuals register on or before the commencement of business, which is BIR’s own wording, and is a different rule from the employee’s 10 days from the date of employment.
The IDs both routes accept
| ID | Issuing agency | Covered here |
|---|---|---|
| PhilID or ePhilID | PSA | National ID registration |
| Driver’s licence | LTO | New driver’s licence |
| UMID | SSS, GSIS | SSS UMID and MySSS Card |
| Voter’s ID | COMELEC | - |
| Passport | DFA | New passport |
| Digitised Postal ID | Post Office | - |
| PRC ID | PRC | - |
| OWWA ID | OWWA | OWWA membership |
The other numbered forms you will meet
Registration is one family of forms. These are the ones people confuse with it.
| Form | Official title |
|---|---|
| 2316 | Certificate of Compensation Payment/Tax Withheld For Compensation Payment With or Without Tax Withheld |
| 2307 | Certificate of Creditable Tax Withheld At Source |
| 0605 | Payment Form |
| 1700 | Annual Income Tax Return For Individuals Earning Purely Compensation Income |
| 1701 | Annual Income Tax Return For Individuals (including MIXED Income Earner), Estates and Trusts |
| 1701A | Annual Income Tax Return For Individuals Earning Income PURELY from Business/Profession |
| 1701Q | Quarterly Income Tax Return For Individuals, Estates and Trusts |
Note the pairing: a 1902 registrant files a 1700, a 1901 self-employed registrant files a 1701A, and a 1901 mixed income registrant files a 1701. Those are BIR’s own form titles read side by side, not a filing instruction from BIR.
What this page does not cover
BIR does not publish, on the pages read for this guide, the filing deadlines for any income tax return, the penalty for late registration, the rule on holding more than one TIN, or the line-by-line instructions printed on each form. None of those are stated here.
Related
TIN registration covers the ORUS and walk-in routes in full. The TIN ID guide covers the 1905 card application, and TIN verification covers checking an existing number.
Frequently asked questions
- What is the difference between 1901 and 1902?
- BIR Form 1902 is the Application for Registration For Individuals Earning Purely Compensation Income, covering local and alien employees. BIR Form 1901 is the Application for Registration For Self-Employed (Single Proprietor/Professional), Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates and Trusts.
- I have a job and a side business. Which one?
- 1901. Its official title names Mixed Income Individuals explicitly, which is BIR's term for someone earning both compensation income and business or professional income.
- What about a company or partnership?
- BIR Form 1903, the Application for Registration For Corporations, Partnerships (Taxable/Non-Taxable), Including GAIs, LGUs, Cooperatives and Associations.
- I only need a TIN to transact with a government office. Which form?
- BIR Form 1904, the Application for Registration For One-Time Taxpayer and Persons Registering under E.O. 98, which BIR describes as securing a TIN to be able to transact with any government office. The charter asks for 2 originals.
- How much does each cost?
- The employee and EO 98 routes are free: BIR publishes the total processing fee as None. The business registrant routes under 1901 and 1903 carry a ₱30.00 documentary stamp tax, and the walk-in route adds procured printing costs for invoices.
- How long does each take?
- For an employee, 3 days through ORUS or 6 hours by walk-in. For an EO 98 or one-time transaction applicant, 6 hours by walk-in or 3 days through ORUS. For an individual new business registrant with an Authority to Print, 3 days through ORUS or 1 day by walk-in.
- What if my details change later?
- BIR Form 1905, the Application for Registration Information Update/Correction/Cancellation. The same form is used to apply for a TIN Card, where the charter asks for 1 original.
- Can I have more than one TIN?
- This guide does not state a rule on multiple TINs, because the charter pages read for it do not publish one. What the charter does publish is that the TIN Card service is open only to individual taxpayers registered with a 00000 branch TIN, and that fake TIN cards presented are confiscated for destruction and disposal.