Requirements and Procedures for Freelancer Registration
Published Date: April 31, 2024
Published By: Jac Cantos, Upcloud Accounting
Requirements:
To register as a freelancer with the BIR, you will need to gather the following documents:
BIR Form 1901 or 1905:
BIR Form 1901: Application for registration as a self-employed individual.
BIR Form 1905: Application for registration information update (if you have an existing TIN).
Valid Government Issued-Identification/Birth Certificate:
For Sole Proprietor/Professionals not regulated by the Professional Regulation Commission (PRC):
Present any government-issued ID, such as a Birth Certificate, passport, driver’s license, or Community Tax Certificate, displaying your name, address, and birthdate.
DTI Certificate, if applicable
If your ID does not include your address, provide any proof of residence or business address:
Submit one photocopy of your ID or proof of residence/business address.
In the case of the practice of a profession regulated by PRC:
Present a valid PRC ID and a government ID showing your address.
Submit one photocopy of both IDs.
Proof of Residency:
Proof of Address: Utility bills, lease contract, etc.
Barangay Clearance: Issued by the barangay office certifying residency or business operation.
BIR Printed Receipt/Invoice or Sample of OWN Principal Receipts Invoices:
You have two options for fulfilling this requirement:
Option 1: Purchase BIR Printed Receipt/Invoice available at the New Business Registrant Counter.
Option 2: Provide a final and clear sample of your own principal receipts or invoices. This sample should adhere to the BIR’s guidelines and serve as a reference for future printing.
If you choose to print your own receipts/invoices, it is important to select an Accredited Printer who will handle the printing process in accordance with BIR regulations.
Business Information:
Proof of the Nature of Your Freelancing Work: Project contracts, personal website, portfolio, etc.
BIR Printed Receipt/Invoice or Sample of Own Principal Receipts/Invoices: For issuing official receipts.
Books of Accounts: Journal and ledger.
Additional Requirements:
Occupational Tax Receipt (OTR): For professionals without a PRC license.
Professional Tax Receipt (PTR): For licensed professionals (PRC).
Mayor's Permit or Business Permit: May be required depending on the local government unit (LGU).
Lease Contract or Land Title: Proof of your business address.
Documentary Stamps: May be required for certain documents.
Special Power of Attorney (SPA): If you have a representative.
Payment:
To cover the necessary fees, you will be required to make a payment of ?530.00. This amount includes the Registration Fee (RF) of P500.00 and Loose Stamp/s (DST) worth P30.00, which need to be affixed on the Certificate of Registration.
If you have already paid the P500.00 registration fee, ensure you submit one photocopy of the proof of payment along with your application.
Note:
The specific requirements may vary depending on the BIR Revenue District Office (RDO) you are registering with and any changes in BIR regulations.
It is always recommended to consult with a licensed tax professional or accountant for personalized advice and guidance.
This checklist provides a general overview of the requirements for BIR registration as a freelancer. Be sure to confirm the specific requirements with the BIR office before proceeding with your application.
Procedures:
The process of registering with the Bureau of Internal Revenue (BIR) as a freelancer in the Philippines involves several steps, ensuring you comply with tax obligations and gain legal recognition for your business. Here's a breakdown of the procedure:
Step 1: Gather Your Requirements
Step 2: Update Your TIN (If Necessary)
If you have an existing TIN from previous employment, you need to update it to reflect your status as self-employed.
You can do this by filling out BIR Form 1905 and submitting it to your current RDO.
Step 3: Complete BIR Form 1901
This form is for registering as a self-employed individual.
Fill it out accurately and print two copies.
Step 4: Pay the Registration Fee
The annual registration fee is PHP 500.
You can pay this fee at the BIR cashier or any accredited bank within your RDO.
You will need to present BIR Form 1901, BIR Form.
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Disclaimer: This article or blog is only for general knowledge and guidance and is not a substitute for an expert opinion. For technical advice, please consult your tax / legal advisor for your specific business concerns. For comments, suggestions, and feedback, feel free to email us at [email protected].
