BIR Form 1901 is the registration form for self-employed individuals, mixed income earners, estates and trusts. Freelancers, sellers and creators file it, online in ORUS or at their RDO, on or before their first sale, attach a government ID and pay the 30 pesos stamp tax to get a Certificate of Registration.
Form 1901 is the moment you become a registered business in the BIR's eyes. That includes content creators: the BIR's RMC No. 97-2021 says income from YouTube, Facebook, Instagram, TikTok and other platforms, in cash or in kind, is business income, and individual influencers are self-employed. If that's you, 1901 is your form, not the employee forms.
Two ways to file it
| Route | What you do | What you get |
|---|---|---|
| Online (ORUS) | New registration > individual > fill in Form 1901, upload your ID, pay the 30 pesos DST online | An electronic Certificate of Registration you print yourself |
| At the RDO | Fill in Form 1901, submit it at the New Business Registration Counter with your documents, pay the 30 pesos DST | COR, received copy of 1901, Notice to Issue Invoice, invoices or Authority to Print, proof of payment |
Online is quicker if your documents are scanned and your details are straightforward. Go to the RDO if you want someone to check your line of business with you, or if ORUS is down.
What to attach
- Any government-issued ID showing your name, address and birthdate. If yours has no address, add a proof of residence or business address.
- Your invoices: either buy BIR Printed Invoices at the RDO, or attach a final sample of your own invoice with BIR Form 1906 to get an Authority to Print.
- A DTI certificate if you trade under a business name.
- A Special Power of Attorney and both IDs if someone files for you.
The deadline people get wrong
You register on or before the start of business. The BIR counts the start as the day of your first sale, or 30 calendar days after a Mayor's Permit, PTR, DTI business name or SEC registration is issued, whichever comes first. Not registering inside those 30 days is a violation.
For creators the first sale is often the first brand payment or the first platform payout. Waiting until the money feels serious is how people end up registering late.
Tick the 8% box at registration if it suits you
This is the bit worth slowing down for. The 8% income tax rate is open to self-employed people earning purely from business or profession whose gross sales and other non-operating income stay within the 3 million pesos VAT threshold. In your first year you choose it on Form 1901 itself, or on your first 2551Q or 1701Q.
Why it matters: miss the choice and the graduated rates apply for that year. If your costs are low, which is true for most creators and freelancers, the 8% option is often the simpler deal. If you have big expenses, talk to an accountant before you choose.
What changed recently
You may still see guides telling you to pay a 500 pesos annual registration fee. The BIR stopped collecting it on January 22, 2024 under the EOPT Act, for new and existing businesses alike. A COR that still lists the fee remains valid.
Your books of accounts now register through ORUS too, and the system gives you a QR Code Stamp for the first page instead of a manual stamp at the RDO.
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After you file
- Display your Certificate of Registration. Online sellers post an electronic copy, or the ORUS QR code, on their shop or profile.
- Issue invoices. Any sale of 500 pesos or more needs a registered invoice, and smaller sales get one invoice for the day once the total reaches 500 pesos.
- Register your books before your first quarterly or annual return is due.
- Diary your returns: percentage tax on 2551Q (unless you're on 8%) and income tax on 1701Q and the annual return.
Mistakes I see creators make with 1901
- Registering as an employee or under a TIN-only route when they're earning from content. If you earn from platforms or brands, the BIR treats it as business income, so 1901 is the right form.
- Leaving the 8% box unticked by accident, then discovering the graduated rates apply for the year.
- Forgetting invoices. Brands and agencies often ask for one, and the BIR expects a registered invoice for sales of 500 pesos or more.
- Not registering books of accounts before the first return is due.
- Paying the old 500 pesos annual registration fee because an outdated blog said so. It isn't collected any more.
Each of these is easy to fix early and annoying to fix late. A free half hour with your RDO's New Business Registration Counter is worth it if you're unsure which line of business to declare.
My advice
File 1901 before the money arrives, choose the 8% option deliberately rather than by accident, and keep a folder with your COR, invoices and books from day one. If you're still finding your first clients, my guide to finding remote clients as a freelancer is a good next read, and how much you can earn before tax helps you plan.
Frequently asked questions
Who should file BIR Form 1901?
Self-employed individuals, including freelancers, online sellers and content creators, plus mixed income earners, estates and trusts. Employees with no business income use a different form.
How much does it cost to file Form 1901?
The registration itself carries a 30 pesos loose Documentary Stamp Tax. The old 500 pesos annual registration fee was abolished from January 22, 2024.
Can I file Form 1901 online?
Yes, through ORUS: new registration, individual, then fill in Form 1901 on screen, upload your ID and pay the stamp tax online.
What's the deadline to register?
On or before your first sale, and no later than 30 calendar days after your Mayor's Permit, PTR, DTI or SEC registration, whichever comes first.
Can I choose the 8% tax rate on Form 1901?
Yes, if your income is purely from business or profession and stays within the 3 million pesos VAT threshold. You can also choose it on your first quarterly return.
