BIR Form 1904: A Comprehesive Guide

woman is using BIR FORM 1904

Do you know when to use the BIR Form 1904? If you’re a businessman or professional, you must understand the importance of this form and file it correctly. In this blog post, we’ll discuss what this form and why it’s so important. We’ll also provide tips on how to file correctly. Stay tuned!

What Is BIR Form 1904?

application for registration using bir form 1904

This form is to be filed by people who are filing taxes for the first time and people who are getting a new tax ID number. This form must be filed with the government office in charge of the area where your property is located if you are a one-time taxpayer; or your residence if you are an applicant under E.O. 98.

What is 1904 BIR Form Purpose?

This form is the application form for those who want to register as a one-time taxpayer and those registering under E.O 98. This form is also the application for those who wish to secure a TIN to be able to transact with any government office. In addition, this form is available on the Bureau of Internal Revenue website.

As a one-time taxpayer, you will be given a TIN that you can use for all your future transactions with the government. Once you have a TIN, you will not need to apply for another one.

Who Are Required to Register BIR Form 1904?

It is the application form for a Taxpayer Identification Number (TIN). This form is used by applicants who are:

  • Unemployed Filipinos
  • OFWs o Balik Manggagawa
  • Non-resident foreigners applying for a Special Temporary Permit from the PRC
  • Non-resident foreigners on a temporary work assignment in the Philippines (for less than six months) applying for a Special Working Permit from the Bureau of Immigration; or 
  • One-time taxpayers, whether Filipinos or foreigners, without a previously issued TIN. 

Related: Tips When Buying Real Properties in the Philippines

Attachments When Filing BIR Form 1904

When you file this form you need to attach the following documents:

Filing Capital Gains Tax

  • Birth Certificate
  • Deed of Sale

Transfer Tax

  • Birth Certificate
  • Deed of Donation
  • Death Certificate for Estate Tax

Other

  • Certification from awarding company/person for final Tax on Winnings
  • Cash invoice or official receipt of the deed of sale for vehicle registrant

When To Use BIR Form 1904?

You must use 1904 BIR Form when you are a one-time taxpayer or if you need to apply for a TIN to transact with the government. Here are some transactions you might need to use this form.

  • Withholding Tax
  • Capital Gains Tax – Real Property Capital Gains Tax – Stocks Documentary Stamp Tax
  • Donor’s Tax
  • Estate Tax
  • Miscellaneous Tax (Specify) Non-Taxable (under EO 98)
  • Others (Specify)

Related: How to Register Your Business as Barangay Micro Business Enterprise (BMBEs)

How To File BIR Form 1904?

Now that we’ve discussed this form and who needs to file it, let’s review how to do so.

  1. Get BIR Form 1904: You can get the form by going to the nearest Revenue District Office and downloading it from the BIR website. Click here to download the BIR Form 1904 pdf.
  2. Please fill Out The Form: Once you have the form, fill it out completely and accurately. Make sure to include all required information, such as your name, address, TIN, and nature of business.
  3. Attach Required Documents: You will need to attach certain documents depending on your tax type. See the above lists of attachments.
  4. Submit The Form: After you have completed the form and attached all required documents, submit it to the nearest Revenue District Office.

Conclusion

So there you have it, our comprehensive guide to BIR Form 1904. We hope that this article has answered all your questions and that you are now confident in correctly filing your taxes. As always, if you have any further queries, do not hesitate to contact us; we will be happy to help.

Recommended: How To Easily Transfer Your Rdo Using Bir Form 1905

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