Taxation

How to register with the BIR

What you need, where to go, and what you walk away with.

Once you know you need to register, the process itself is straightforward. Here is what to prepare, what to do at the BIR, and what you should have in hand by the end.

Requirements

  • Your PRC ID.
  • One more valid government issued photo ID, a photocopy with three (3) specimen signatures.
  • Proof of address for your place of business:
    • If it is your residence: proof of ownership, or a rental agreement. A barangay certificate may be accepted, depending on your RDO.
    • If it is a clinic and you rent the space: a rental agreement.
    • If it is a clinic and you do not have a rental agreement: a certificate of affiliation and a certificate of non rental.
  • Your TIN. If you do not have one yet, bring your birth certificate so one can be issued.
  • BIR Form 1901, the registration application for self employed and mixed income individuals.
BIR Form 1901 Application for Registration (October 2025, ENCS) Open the full form (PDF) →
Revenue Regulations No. 17-2013, Section 3

“All books, registers and other records, and vouchers and other supporting papers required by the BIR shall be kept at all times at the place of business of the taxpayer, subject to inspection by any internal revenue officer, and upon demand, the same must be immediately produced and submitted for inspection.”

Read Revenue Regulations No. 17-2013 (PDF) →
Pro tip
  • Your address will be your place of business.
  • All books, registers, and other records must be kept at the place of business at all times.
  • So your books and other documents must be stored here.
  • The BIR can inspect them at any time, and on demand they must be produced right away.

Procedure

  1. Prepare all your documents.
  2. Go to the RDO that covers your place of business.
  3. Complete your details on Form 1901 and submit it with your requirements.
When you fill in Form 1901: enter your own details, and choose a BIR authorized printer for your service invoices. You will need this printer for your Authority to Print (BIR Form 1906) later.

Expected outcome

The Certificate of Registration (BIR Form 2303) is usually released on the same day. When it is released, you should receive:

  • Your Certificate of Registration (COR)
  • Your Notice to Issue Receipt/Invoice
  • Your stamped Form 1901
  • Your Authority to Print

Once you have these, a few steps are left:

  1. Register your books of accounts online through ORUS.
  2. Give your Authority to Print to your chosen printer, so they can print your service invoices.
  3. Printing usually takes 2 to 3 weeks. Pick up your service invoices after.

When you get your service invoices back, you should have:

  • Your service invoices
  • Your Sworn Statement
  • Your Authority to Print
Pro tip

For doctors, the usual minimum batch of service invoices is 10 booklets, in 1/3 size and duplex. This costs around ₱1,500, and can vary by supplier. You can also have them made with multiple copies and carbonized, so you do not have to keep storing carbon paper.

After that, you are all set, and Medtax handles your filing from here.

See also: Why doctors should register with the BIR.