revenue_memorandum_circular RMC No. 97-2025RMC No. 97-2025 2025-10-30

RMC No. 97-2025 — Circularizing the Availability of the Revised BIR Registration Forms Digest | Full Text | Annexes - BIR Form No. 1900 | BIR Form No. 1901 | BIR Form No. 1902 | BIR Form No. 1903 | BIR Form No. 1904 | BIR Form No. 1905 |BIR Form No. 1906

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City 0CT-24 2051 PILIPINAS BagonG

REVENUE MEMORANDUM CIRCULAR NO. 0 9 7 - 2. 0 2 5

SUBJECT : Circularizing the Availability of the Revised BIR Registration Forms

TO : All Internal Revenue Officers, Employees, and Others Concerned

revised BIR Registration Forms (October 2025 ENCS), hereto attached as Annexes "A" to "G. This Circular is issued to inform taxpayers and others concerned on the availability of the

Form No. Description

(Annex "A") (Annex "C* (Annex "B") 1900 1902 1901 Resident Alien Engaged in Trade/Business, Estate and Trust Application for Registration for Individuals Earning Purely Compensation Income (Local and Alien Employee) Application for Permit to Use Loose-Leaf Books of Accounts/ Proprietor/Professional), Mixed Income Individuals, Non- Invoices and Other Accounting Records Application for Registration for Self-Employed (Single

ADMIN UNIT (0 H ** OCT 3 0 2025 RUREADS FANT MENT L REVENUT (Annex "D) (Annex "G (Annex "E) (Annex "F) 1903 1904 1906 1 905 Instrumentalities (GAIs), Local Government Units (LGUs) Cooperatives and Associations Registering under E.O. 98 (Securing a TIN to be able to Cancellation Application for Registration for Corporations, Partnerships (Taxable/Non-Taxable), Including Government Agencies and Application for Registration for One-time Taxpayer and Person transact with any government office) Application for Registration Information Update/ Correction/ Application for Authority to Print Invoices

streamline the current registration processes by updating the Checklist of Documentary Requirements of 2018" (CDR) per RMC No. 74-2015 in relation to the implementation of Republic Act (RA) No. 11032, otherwise known as the "Ease of Doing Business and Efficient Government Service Delivery Act The revisions are part of the Bureau's effort to improve the existing registration forms and to

Circular as wide a publicity as possible. All internal revenue officers, employees,and others concerned are hereby enjoined to give this

114 N 00167

H2 Deputy bommissioner MARISSAC (per RSO/DPO No,bC-2 Date of Signing: u- Operations Group Officer-in-Charge O. caBreros,ceso III Commissioner of Internal Revenue ROMEO D. LUMAGUI, JR.

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