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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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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Are PRC-Regulated Professionals required to register with SEC, DTI, LGU and BIR

Are PRC-Regulated Professionals required to register with SEC, DTI, LGU and BIR?


Registration with Securities and Exchange Commission (SEC), Department of Trade and Industry (DTI), and Local Government Unit (LGU) depends with the nature or source of income a PRC-Regulated Professional would enter to.

If mere practice of profession only, PRC-Regulated Professionals are NOT required to register with SEC, DTI and LGU but they are required to register with Bureau of Internal Revenue (BIR) and comply with Tax laws, rules and regulations.



When are the registrations to SEC, DTI and LGU required for Self-Employed Professionals (SEP)?

• When a SEP set-up an office in a commercial or address separate from his/her residence.  The LGU may require the SEP pay permits and other licenses. 

• When group of SEPS set-up a partnership or corporation. If this is the situation, they must register with SEC, LGU and other government agencies like SSS, PHIC and HDMF.

• When a SEP set-up a business other than his/her profession. This requires DTI and LGU registration. 

Note: Above are registration basics. Check with your LGUs and BIR RDOs. They may still asks for other requirements.

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Medical Practitioners

Who are the Medical Practitioners?


They are the following:

• Doctors
• Dentists
• Other medical professionals
• Medical technologist
• Allied health workers*
• Other medical practitioners who are not under employer-employee relationship

*Allied health workers

• Occupational therapists
• Physical therapists
• Speech therapists
• Nurses
• Etc

Professional Practitioner

Who are Self-Employed Professionals?


Professional, classified as self-employed - refers to an individual or a group, practicing his or their profession or calling, with or without a license under a regulatory board or body. 

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