Tax Alert No. 32 Revenue Memorandum Circular No. 097-2025

12 Nov 2025

Circularizing the Availability of the Revised BIR Registration Forms

Please be informed that Revenue Memorandum Circular (RMC) No. 097-2025 has been issued on 24 October 2025 to inform taxpayers and others concerned on the availability of the revised BIR Registration Forms (October 2025 ENCS). We provide below the list of the forms as well as the description of each: 

Form No.

Description

1900

Application for Permit to Use Loose-Leaf Books of Accounts/Invoices and Other Accounting Records

1901

Application for Registration for Self-Employed (Single Proprietor/Professional), Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estate and Trust

1902

Application for Registration for Individuals Earning Purely Compensation Income (Local and Alien Employee)

1903

Application for Registration for Corporations, Partnerships (Taxable/Non-Taxable), Including Government Agencies and Instrumentalities (GAIs), Local Government Units (LGUs), Cooperatives and Associations

1904

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

Application for Registration Information Update/Correction/Cancellation

1906

Application for Authority to Print Invoices

The revisions aim to enhance registration forms and streamline processes by updating the Checklist of Documentary Requirements (CDR) under RMC No. 74-2015, in line with RA No. 11032 or the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018”.

You may access the full version of the RMC through the BIR website. 

For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link