Mixed-Income Earner Taxpayer

Mixed-Income Earner Taxpayer is employed and at the same time earning from his/her practice of profession or business.

They must register with the BIR by accomplishing BIR Form 1901. And, must indicate or declare that they are earning from practice of profession or business and employment.

Once a Taxpayer ceased to be Mixed-Income Earner, s/he must update his/her registration with the BIR by accomplishing BIR Form 1905.

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When and where must a Practitioner of Profession or Independent Individual register to BIR

Before operating a business or commencing a practice of profession, an individual or self-employed professional practitioner must apply and register to the Revenue District Office (RDO) having jurisdiction over his/her head office or branch or facility or residence.

Employed vs Self-Employed Individuals

What is the difference between Employed and Self-Employed Individuals?

Employed Individuals

• Employed individuals are bound by employer-employee relationship and agreement. 
• They received salaries and wages which is subject to withholding tax on compensation.
• The employer withhold a tax on compensation (wht) and complies with the applicable tax requirements.
• The employer deducts WHT from employee's salaries and wages (if applicable) and remit to BIR by filing BIR form 1601-C and paying it to accredited bank or RDO collection office, if no AAB. 

Self-Employed Individuals

• Self-Employed Professionals or Individuals who received income or fees from customers, clients or patients. They have no employer-employee relationship.
• The customers, clients or patients withhold a tax (ewt/cwt) from the income payment from the Self-Employed Professionals or Individuals. 
• The customers, clients or patients must be registered with the BIR before they can withhold a certain amount of income payment. 
• Customers, clients or patients are called the Income Payor or Withholding Agents (WA). While, the Self-Employed Professionals or Individuals are called Income Payee. 

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How to have a TIN

Tax Identification Number or TIN may be acquired by applying and accomplishing BIR form 1901 and submit requirements needed.

See also : BIR Registration Requirements

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BIR Form 1901

BIR Form 1901 page 1 and 2

Bir Form 1901 by Ella Simone on Scribd

BIR Form 1901 Pg2 by Ella Simone on Scribd

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BIR Form 0605 Sample for Annual Registration Fee

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BIR Registration Requirements

Following are the BIR Registration requirements: 

1. Duly accomplished BIR Form 1901
2. Valid Identification issued by authorized government agencies which shows complete name, address and birthdate of the applicant
3. Photocopy of Mayor's Permit, Professional Tax Receipt or DTI Certificate
4. New sets of manual bound Books of Accounts
5. Proof of payment of Annual Registration Fee
6. Duly accomplished BIR Form 1906
7. Final and clear sample/layout of Official Receipts and/or Sales Invoice

Additional documents, if applicable:

1. Franchise documents (for Common Carrier)
2. Photocopy of the Trust Agreement (for Trust)
3. Photocopy of Death Certificate (for Estate under judicial settlement)
4. Certificate of Authority (for BMBE-registered entity)
5. Proof of Registration/Permit to Operate BOI / BOI-ARMM, PEZA, BCDA and SBMA

General Professional Partnership (GPP):

1. Copy of Certificate of Registration with the SEC and Articles of Partnership
2. Copy of Business/Mayor's Permit or, if still in process, duly received Application for Business Permit

Corporations and Partnerships:

1. Copy of Registration with the SEC
2. Copy of Business/Mayor's Permit or, if still in process, duly received Application for Business Permit
3. Articles of Incorporation or Articles of Partnership 

Registration of Branch / Facility:

1. Duly accomplished BIR Form 1901
2. Valid Identification issued by authorized government agencies which shows complete name, address and birthdate of the applicant
3. Photocopy of Mayor's Permit, Professional Tax Receipt or DTI Certificate
4. New sets of manual bound Books of Accounts
5. Proof of payment of Annual Registration Fee
6. Duly accomplished BIR Form 1906
7. Final and clear sample/layout of Official Receipts and/or Sales Invoice

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