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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 97-2025
This Circular informs taxpayers and concerned parties of the availability of the revised Bureau of Internal Revenue Registration Forms (October 2025 ENCS), attached as Annexes “A” to “G” and also accessible on the official BIR website. Please refer to its corresponding annexes for the updated BIR forms.
| Form No. | Description |
| 1900 (Annex “A”) | Application for Permit to Use Loose-Leaf Books of Accounts/ Invoices and Other Accounting Records |
| 1901 (Annex “B”) | Application for Registration for Self-Employed (Single Proprietor/Professional), Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estate and Trust |
| 1902 (Annex “C”) | Application for Registration for Individuals Earning Purely Compensation Income (Local and Alien Employee) |
| 1903 (Annex “D”) | Application for Registration for Corporations, Partnerships (Taxable/Non-Taxable), Including Government Agencies and Instrumentalities (GAIs), Local Government Units (LGUs), Cooperatives and Associations |
| 1904 (Annex “E”) | Application for Registration for One-time Taxpayer and Person Registering under E.O. 98 (Securing a TIN to be able to transact with any government office) |
| 1905 (Annex “F”) | Application for Registration Information Update/ Correction/ Cancellation |
| 1906 (Annex “G”) | Application for Authority to Print Invoices |
The revisions aim to improve registration forms and streamline registration processes by updating the Checklist of Documentary Requirements (CDR) under RMC No. 74-2015, in line with Republic Act (RA) No. 11032, the “Ease of Doing Business and Efficient Government Service Delivery Act of 2018.”