BIR Introduction
BIR is the Bureau of Internal Revenue, the primary agency responsible for collecting national internal revenue taxes in the Philippines. (Import duties are collected by the Bureau of Customs, not BIR.)
📌 What's new for 2026
- Ease of Paying Taxes Act (RA 11976, Jan 2024) is now fully in effect. Key changes still being absorbed by taxpayers in 2026:
- ₱500 Annual Registration Fee abolished. No more BIR Form 0605 every January.
- File and pay anywhere. RDO restrictions on filing have been removed.
- Taxpayer classification by gross sales: Micro (<₱3M), Small (₱3M–<₱20M), Medium (₱20M–<₱1B), Large (≥₱1B).
- "Official Receipt" unified into "Invoice" for sale of services (effective April 27, 2024).
- 4-page ITR (from 6) under RR 11-2024.
- CMEPA (RA 12214, effective July 1, 2025). Stock Transaction Tax cut from 0.6% → 0.1%; DST on original issuance of shares cut from 1% → 0.75%; harmonized financial-instrument taxation.
- Estate Tax Amnesty expired June 14, 2025 (RA 11956). As of 2026, no further extension has been enacted — estates that missed the deadline pay regular estate tax plus surcharges and interest.
- VAT on Digital Services (RA 12023). Foreign digital service providers (Netflix, Spotify, cloud SaaS, etc.) now charge 12% VAT to PH consumers.
- CREATE MORE Act (RA 12066, Nov 2024). Mostly corporate / RBE incentives; individual taxpayers are largely unaffected.
- ORUS (orus.bir.gov.ph) is the default portal for first-time TIN registration, COR re-issuance, Books of Accounts registration, and most updates.
Choose your path
What is BIR?
- BIR stands for Bureau of Internal Revenue
- BIR is the Philippines' national tax collection agency under the Department of Finance
- BIR is responsible for assessing and collecting national internal revenue taxes
- BIR enforces tax laws and regulations
- BIR issues Tax Identification Numbers (TIN)
- BIR processes tax returns and payments
- Key laws BIR enforces: the National Internal Revenue Code (NIRC, RA 8424 as amended), the TRAIN Law (RA 10963, 2017) which revised personal income tax brackets, and the Ease of Paying Taxes Act (EOPT, RA 11976, 2024) which simplified filing and classification rules
BIR Registration: Which Path Applies to You?
Every taxpayer in the Philippines must complete BIR registration before earning income or operating a business. The form you file depends on who you are:
- Setting up a corporation, partnership, or other juridical entity? See our guide on BIR business registration using Form 1903.
- Working as a freelancer, sole proprietor, online seller, or licensed professional? Read the guide for BIR self-employed registration via Form 1901.
- First-time employee with no TIN yet? Start with how to get your TIN (Form 1902).
- Already registered and need your BIR Certificate of Registration (COR / Form 2303) printed or reissued? See the COR guide.
Freelancer or self-employed? Look into the 8% income tax option.
Under the TRAIN Law, self-employed individuals and professionals whose gross sales/receipts and other non-operating income do not exceed the VAT threshold can elect a flat 8% income tax on gross income above the ₱250,000 annual threshold — in lieu of the graduated income tax and the 3% percentage tax. For many freelancers this is the simplest path. See the ITR filing guide →
A Simple Tax Registration Example
Which BIR registration form do I use?
- BIR Form 1902 — for employees earning purely compensation income (most fresh grads' first form)
- BIR Form 1901 — for self-employed, professionals, and mixed-income earners (freelancers file this)
- BIR Form 1903 — for corporations, partnerships, and other juridical persons
- BIR Form 1904 — for one-time taxpayers and persons registering under EO 98 (e.g., to open a bank account or for a single transaction, with no other BIR obligations)
TIN Registration Process (employed individual — most common path)
Prepare Required Documents
- •Valid government-issued ID
- •PSA Birth Certificate
- •Proof of address (utility bill, barangay cert)
- •Employer information / Certificate of Employment
Visit your BIR RDO (Revenue District Office)
- •RDO is determined by employer's business address (for employed) or your residence (for self-employed)
- •First-time employees: your employer may handle the registration on your behalf
Fill out the right BIR form for your taxpayer type
- •Employed: BIR Form 1902
- •Self-employed / professional / freelancer: BIR Form 1901
- •One-time / EO 98: BIR Form 1904
Submit and Receive your TIN
- •TIN is typically issued same day at the RDO
- •You can also use the BIR Online Registration and Update System (ORUS) for many transactions
Example Explained
Step 1: Before going to BIR, prepare all required documents. This saves time and ensures you won't need to come back.
Step 2: Your RDO (Revenue District Office) is determined by your employer's business address (if employed) or your residence (if self-employed or freelancing). You must register at the correct RDO.
Step 3: Use the form that matches your taxpayer type — 1902 if employed, 1901 if self-employed/freelancer, 1903 for corporations, or 1904 for one-time / EO 98 registrants. Fill it out completely and accurately.
Step 4: Once approved, you'll receive your TIN (Tax Identification Number). You can only have one TIN in your lifetime — keep it safe.
Important Reminders
- Every Filipino citizen and resident alien earning income must register with the BIR
- You can only have ONE TIN in your lifetime
- Failure to register or file taxes can result in penalties
- Keep tax records for 10 years under Revenue Regulations No. 17-2013 — typically 5 years in hard copy at your principal place of business, plus 5 years in archive (paper or electronic).
Need Help?
Contact BIR
- Customer Assistance Division hotline: (02) 8538-3200
- Email: contact_us@bir.gov.ph
- REVIE chatbot: available on bir.gov.ph
- ORUS: orus.bir.gov.ph (registration and updates)
- eFPS: efps.bir.gov.ph
Sources
- Republic Act No. 8424 — National Internal Revenue Code of 1997 (NIRC), as amended.
- Republic Act No. 10963 — Tax Reform for Acceleration and Inclusion (TRAIN) Law (2017); income tax brackets and 8% income tax option.
- Republic Act No. 11976 — Ease of Paying Taxes (EOPT) Act (January 22, 2024); implementing rules RR 3-2024, 4-2024, 7-2024, 8-2024, 11-2024.
- Republic Act No. 12066 — CREATE MORE Act (Nov 28, 2024); enhanced incentives for export enterprises and RBEs.
- Republic Act No. 12214 — Capital Markets Efficiency Promotion Act (CMEPA, effective July 1, 2025); harmonized capital-markets taxation.
- Republic Act No. 12023 — VAT on Digital Services (2024); 12% VAT on foreign digital service providers.
- Republic Act No. 11956 — Estate Tax Amnesty Extension (amnesty filing deadline: June 14, 2025; now expired).
- Bureau of Internal Revenue official site: bir.gov.ph.
Disclaimer
This guide is provided for general informational purposes only. The requirements, steps, fees, and procedures mentioned here may vary depending on the BIR you visit. We recommend visiting your nearest BIR first to confirm the specific requirements and process before preparing your documents.