Quick answer

Use the BIR form that matches the taxpayer and transaction:

Form	Main purpose
BIR Form 1901	Registration of self-employed individuals, sole proprietors, professionals, mixed-income earners, estates, trusts, and covered nonresident aliens
BIR Form 1902	Registration of individuals earning purely compensation income, including local and alien employees
BIR Form 1903	Registration of corporations, partnerships, cooperatives, associations, government entities, and other non-individual taxpayers
BIR Form 1904	TIN application for one-time taxpayers and persons registering under Executive Order No. 98
BIR Form 1905	Correction, update, transfer, replacement, business closure, or cancellation of registration information
BIR Form 1906	Application for Authority to Print invoices
BIR Form 1900	Application for a permit to use loose-leaf books, invoices, or accounting records

The current registration forms are the October 2025 ENCS versions, announced in BIR Revenue Memorandum Circular No. 97-2025.

A Taxpayer Identification Number or TIN is not the same as a business registration. A business taxpayer normally needs the correct registration, applicable tax types, books of accounts, and invoicing authority or system. The Certificate of Registration or COR—BIR Form 2303—is issued after registration; it is not the application form.

Under the Ease of Paying Taxes Act, a taxpayer registers once with the appropriate Revenue District Office, either electronically or manually. Business registration is generally due on or before commencement of business, while employee registration is due within ten days from employment. Transfers, changes, and closures must be reflected in BIR records instead of simply being reported to the DTI, SEC, or local government. These rules appear in Section 236 of the Tax Code, as amended by Republic Act No. 11976, and in Revenue Regulations No. 7-2024, as amended by Revenue Regulations No. 11-2024.

When registration is required

Every person subject to an internal revenue tax must register with the BIR at the applicable time:

Self-employed persons, professionals, estates, trusts, corporations, and branches: on or before commencement of business.
Employees: within ten days from the date of employment.
Persons liable for a tax before doing regular business: before payment of the tax due or upon filing the required return, statement, or declaration, as applicable.
EO 98 applicants: when a TIN is needed to transact with a government office, provided the person does not already have a TIN.
One-time taxpayers: before or in connection with payment and filing for the one-time transaction.

For business registration, “commencement of business” is reckoned from the first sale or the lapse of 30 calendar days from issuance of the relevant mayor’s permit, professional or occupational tax receipt, DTI business-name certificate, or SEC certificate of registration, whichever comes first. This is clarified in BIR Revenue Memorandum Circular No. 91-2024.

Registration with the DTI, SEC, CDA, an investment-promotion agency, or an LGU does not by itself complete BIR registration.

Choose the correct form

BIR Form 1901: individuals in business or professional practice

Use BIR Form 1901 for covered individual business taxpayers, including:

Sole proprietors;
Licensed and general professionals;
Freelancers and independent contractors;
Online sellers and digital-service providers operating as individuals;
Mixed-income earners who receive compensation and business or professional income;
Nonresident aliens engaged in trade or business in the Philippines; and
Estates or trusts falling within the form’s coverage.

An individual who already obtained a TIN as an employee, student, EO 98 registrant, or one-time taxpayer should disclose that TIN and update the existing record. Starting a business does not ordinarily entitle the individual to another TIN.

BIR Form 1902: employees

Use BIR Form 1902 for an individual earning purely compensation income. The current form also collects information concerning successive or concurrent employers during the calendar year.

An employee who already has a TIN should give it to the employer. The correct step is an update or transfer when required—not an application for a second TIN.

BIR Form 1903: corporations and other entities

Use BIR Form 1903 for corporations, partnerships, cooperatives, associations, joint ventures when separately registrable, government agencies and instrumentalities, LGUs, and other non-individual taxpayers covered by the form.

The SEC or other constitutive documents must agree with the registered name, principal address, purpose, officers, and activities declared to the BIR. Branches and facilities must also be registered when applicable.

BIR Form 1904: EO 98 and one-time taxpayers

Use BIR Form 1904 for:

A person without a TIN who needs one to transact with a government office under EO 98;
A one-time taxpayer;
A passive-income-only taxpayer within the form’s coverage; or
A non-business estate within the form’s coverage.

Form 1904 is not the correct substitute for Form 1901 when the applicant is starting a business or practicing a profession, or for Form 1902 when the applicant is being registered as an employee.

BIR Form 1905: corrections, transfers, replacements, and closure

Use BIR Form 1905 for transactions such as:

Correcting the registered name or other erroneous data;
Changing or adding a trade name, store name, or line of business;
Changing the registered address;
Transferring registration to another RDO;
Adding, suspending, cancelling, or re-registering a tax type;
Updating contact details;
Changing civil status;
Updating incentive or accounting-period information;
Registering or updating books of accounts;
Replacing a lost or damaged COR, ATP, or paper TIN card;
Cancelling an identical or multiple TIN;
Closing a branch or permanently ceasing business; or
Cancelling registration following dissolution, merger, consolidation, or death, when applicable.

The attachments depend on the requested change. The documentary checklist printed on the current form should be read together with the BIR’s current registration requirements. A cross-RDO transfer, for example, may require documents to be routed through both the old and new RDO, including treatment of unused invoices and any open cases.

BIR Form 1906: Authority to Print

Use BIR Form 1906 to apply for an Authority to Print invoices. Section 238 of the Tax Code requires a business to obtain the BIR’s authority before an accredited printer prints its manual invoices.

An ATP is different from the COR. Possessing a COR does not by itself authorize the printing or use of unregistered invoices.

BIR Form 1900: loose-leaf records

Use BIR Form 1900 when applying to use loose-leaf books of accounts, invoices, or other accounting records. Manual and computerized books are governed by different registration procedures, so the taxpayer should not select a recordkeeping method solely because the forms look similar.

What the Certificate of Registration proves

The COR, or BIR Form 2303, records key registration information such as the taxpayer’s registered name, TIN and branch code, registered address, business or trade names, tax types, and required returns.

It should be checked immediately after issuance. A misspelled name, wrong address, missing tax type, or unexpected form obligation can create filing discrepancies or “open cases.” Request a correction before relying on an inaccurate certificate.

Business taxpayers must display the COR:

At a physical establishment, post it conspicuously where the public can readily see it.
For an online business, post the eCOR on the seller’s website or e-commerce profile. If the ORUS- or Philippine Business Hub-generated COR contains a QR code, the applicable QR code may be posted instead.
A peddler or taxpayer without a fixed business location must keep the COR or eCOR available for production upon demand.

All DTI- or SEC-registered business names and the store names used on websites, pages, accounts, or e-commerce platforms should be reflected in the BIR registration. These display and online-business rules are explained in RMC No. 91-2024.

The ₱500 annual registration fee has been abolished

The BIR stopped collecting the former ₱500 annual registration fee effective January 22, 2024. This applies to both new and existing business taxpayers.

An older COR remains valid even if it still lists the registration fee as a tax type. Replacement is unnecessary unless another change must be reflected. This is distinct from the ₱30 loose documentary stamp tax on a COR, which the BIR’s NewBizReg instructions continue to identify for new registrations.

Where and how to file

Available channels depend on the taxpayer and transaction.

ORUS

The Online Registration and Update System supports eligible new registrations and registration-related transactions. Applicants create an account, complete the online form, upload the required documents, and receive email notifications. Approved information may also appear in the taxpayer’s ORUS profile.

A taxpayer with an existing BIR record generally needs the permanent email address recorded with the BIR to create or link an ORUS account. If that email is outdated, update it through an available BIR channel first.

Manual filing at the RDO

A taxpayer may file at the RDO having jurisdiction over the taxpayer, head office, branch, residence, or transaction, depending on taxpayer type. Bring the current form, original or certified documents where required, photocopies, authorization documents if represented, and valid identification.

If ORUS has a technical problem, preserve a screenshot or other proof. RMC No. 91-2024 allows manual processing upon proof of the technical issue; proof is unnecessary when the BIR itself has issued an advisory that ORUS is unavailable.

NewBizReg

The New Business Registration Portal is an alternative email-based channel for eligible head-office and branch registrations. Its instructions require scanned documents in the prescribed file size and format. Processing is stated as three working days from email acknowledgment of complete documentary requirements, after which the applicant receives pickup or further instructions.

TRRA Portal

The Taxpayer Registration-Related Application Portal accepts selected transactions, including certain TIN, email-update, transfer, ATP, and closure applications. The exact services available in the portal should be checked before sending documents.

An email sent to an RDO is not proof of filing if it was rejected, returned, or never acknowledged.

How to update registration information safely

Compare the source documents. Check the DTI, SEC, CDA, LGU, lease, professional, or investment-agency records against the COR and ORUS profile.
Identify every affected item. A change of address may also affect the RDO, invoices, books, permits, POS registration, branches, and tax-return details.
Use the current Form 1905 or the corresponding ORUS transaction. Do not alter a printed COR, ATP, or invoice manually.
Attach transaction-specific evidence. Examples include amended SEC documents, a DTI certificate, LGU permit or application, proof of address, marriage certificate, court order, authority of the representative, inventory of unused invoices, or applicable BIR permits.
Obtain proof of submission. Keep the ORUS reference, confirmation email, RDO acknowledgment, or stamped taxpayer copy.
Confirm the completed record. Check the revised COR, ORUS profile, RDO assignment, tax types, form types, and effective date.
Update related compliance systems. This may include invoices, books, eFPS or other filing enrollment, POS or invoicing software, payroll, contracts, bank records, and online-store displays.

There is no single blanket deadline that safely applies to every kind of Form 1905 update. Some changes have transaction-specific effective dates and requirements. File promptly and before using documents or filing returns that contain the new information.

Special rules for VAT status

A person must register for VAT when the statutory conditions in Section 236(F) of the Tax Code are met. The BIR currently identifies ₱3 million as the general gross-sales threshold in its percentage-tax form guidance, subject to the law’s adjustment mechanism and transaction-specific exemptions.

VAT cancellation is not automatic merely because one year’s sales fall below the threshold. The taxpayer must apply and satisfy the statutory grounds. A person who voluntarily elected VAT registration generally cannot cancel that registration for the next three years. When approved under the applicable rule, VAT cancellation takes effect on the first day of the following month.

Because VAT status affects invoices, return types, input-tax treatment, and customer documentation, obtain tax advice before requesting a VAT-to-non-VAT change.

Replacing a lost certificate or TIN card

The current Form 1905 checklist requires an affidavit of loss for replacement of a lost COR or ATP. Replacement of a COR requires the applicable ₱30 loose documentary stamp tax.

For a paper TIN card:

The first issuance is free;
Personal appearance is mandatory under the current Form 1905 checklist;
A lost or damaged paper card carries a stated ₱100 replacement fee; and
Loss requires an affidavit of loss.

A Digital TIN ID may be secured through ORUS when the service is available. A TIN card or Digital TIN ID is evidence of the assigned TIN; it is not a permit to operate a business.

Closing a business or branch

Stopping sales, cancelling a DTI name, allowing an SEC registration to lapse, or surrendering an LGU permit does not automatically close the BIR registration.

Under BIR Revenue Memorandum Circular No. 47-2026, a closure application may be submitted to the RDO where the head office or branch is registered through an available electronic channel or manually. Certain original permits, notices, and unused accounting forms must still be surrendered manually.

The streamlined core requirements include:

Two original copies of Form 1905;
For a VAT-registered taxpayer, an original ending inventory of goods, supplies, and capital goods;
Unused invoices, supplementary documents, and other unutilized accounting forms, with an inventory;
Original applicable BIR notices and permits, including the COR or eCOR, ATP, Notice to Issue Invoice, POS or CRM accreditation and permit, and EIS certificates or permits; and
Proper authorization and identification if a representative files the application.

The taxpayer must file all final or short-period returns covering the beginning of the taxable year through the closure date and pay the taxes due. Zero returns are required for covered periods with no business activity. A person retiring from a business subject to percentage tax must also observe the Tax Code’s 20-day deadline for the retirement return and payment.

Submission of the complete closure requirements causes the registered form types to be placed under “deregistered,” and non-filing penalties should not accrue after that complete submission. Nevertheless, keep monitoring the case until the BIR database shows the business as Closed and the required tax clearance is issued.

For micro taxpayers—or taxpayers whose immediately preceding gross sales do not exceed ₱3 million or whose gross assets upon retirement do not exceed ₱8 million—the circular provides for tax-clearance issuance within three working days after complete submission if there are no open cases or liabilities, or within three working days after complete submission and payment of outstanding liabilities. Micro taxpayers are not subject to mandatory closure audit.

A pending Letter of Authority changes the result. Taxpayers under an existing audit, and taxpayers exceeding the stated ₱3 million gross-sales or ₱8 million gross-assets thresholds, complete the closure and receive tax clearance only after the audit is terminated.

For an individual proprietor, closure generally cancels the business registration—not the individual’s lifetime TIN. A non-individual entity’s TIN is cancelled after completion of the applicable closure process.

Evidence to preserve

Keep organized electronic and paper copies of:

Every submitted form and attachment;
ORUS reference numbers and screenshots;
Acknowledgment and status emails;
Stamped received copies;
Payment confirmations and official receipts;
The original and revised COR;
DTI, SEC, CDA, LGU, lease, and address records;
ATPs, printer certificates, and invoice inventories;
Book-registration QR stamps and permits;
Unused and cancelled invoice records;
Final returns and closure computations;
Tax-clearance documents; and
Communications with the RDO.

Books of accounts and accounting records generally must be preserved for five years, counted under Section 235 of the Tax Code. Preserve them longer when an audit, protest, assessment, refund claim, or court case remains unresolved.

Common mistakes

Applying for a new TIN instead of updating an existing one;
Treating a TIN card as proof of business registration;
Using Form 1904 for a new business or professional practice;
Using an old version of a registration form;
Assuming DTI, SEC, or LGU registration automatically updates BIR records;
Beginning sales before completing BIR registration and invoicing requirements;
Paying the abolished ₱500 annual registration fee;
Failing to register a branch, trade name, store name, or online selling page;
Printing or using invoices without the required authority or registration;
Updating an address without dealing with the RDO transfer and unused invoices;
Assuming an email was filed despite a delivery failure or lack of acknowledgment;
Closing operations without filing Form 1905 and final returns; and
Discarding books, invoices, or submission evidence too early.

When professional help is urgent

Consult a Philippine tax lawyer or qualified tax professional promptly if:

More than one TIN was issued;
The COR contains incorrect tax types that have already generated overdue returns;
The taxpayer has received a Letter of Authority, assessment notice, subpoena, or collection demand;
VAT registration should have occurred earlier, or VAT cancellation is disputed;
A business transferred RDOs without updating its records;
Books or invoices are missing, duplicated, unregistered, or materially inaccurate;
A deceased proprietor’s business is being continued or closed;
A corporation is dissolving, merging, or consolidating;
Closure involves substantial inventory, assets, withholding taxes, employees, or unresolved returns;
The BIR refuses to recognize a documented filing or update; or
A statutory protest, appeal, refund, or payment deadline may expire.

Frequently asked questions

Does a BIR Certificate of Registration expire every year?

Ordinary business CORs are not renewed annually merely because a new year begins. Update or replace the COR when its registered information changes or when replacement is otherwise required.

Must an old COR showing the ₱500 registration fee be replaced?

No. The BIR states that it remains valid despite displaying the abolished fee, unless another registration change must be reflected.

Can an employee use the same TIN after starting a business?

Yes. The individual should use the existing TIN and register the business activity through the proper update or business-registration process.

Can Form 1905 be used to change an RDO?

Yes, but the applicable transfer documents and routing depend on whether the taxpayer is a business or non-business taxpayer and whether the transfer is within the same RDO or to another RDO. Follow the current Form 1905 checklist.

Does submitting Form 1905 instantly prove that a business is fully closed?

Complete submission has important deregistration effects under RMC No. 47-2026, but the taxpayer should still obtain the tax clearance when required and verify that the BIR database status has been updated to “Closed.”

How can an application’s status be checked?

For ORUS applications, check the registered email and ORUS profile. For NewBizReg or TRRA submissions, retain the acknowledgment and monitor the email address used in the application. For manual filing, use the stamped received copy or official transaction reference when following up with the RDO.

Official references

This article provides general legal and tax information, not advice for a particular taxpayer or transaction. Requirements can depend on the taxpayer’s records, tax types, RDO, documents, and pending cases. Official sources were checked as of August 7, 2026.