Revenue Memorandum Circular · RMC

RMC 53-2024 1901 Jan. 2024 ENCS - Annex A

Based on the visible text, the issuance appears to attach BIR Form No. 1901 (Application for Registration, January 2024 ENCS version) as Annex “A”, likely to circularize or prescribe its use; however, the RMC body text stating the purpose is absent from the excerpt, so this cannot be confirmed.

Bureau of Internal RevenueIndependent research copy

Document type: RMC
Number: 53
Year: 2024
Text quality: Not specified

Document text

Reference copy · verify against the official source

The visible text is Annex “A” of the issuance, containing BIR Form No. 1901 — 'Application for Registration' (January 2024 ENCS version) — for self-employed individuals (single proprietor/professional), mixed income individuals, non-resident aliens engaged in trade/business, estates and trusts. The form collects taxpayer information (including PhilSys Card Number and TIN), taxpayer classification by expected annual gross sales (Micro/Small/Medium/Large), the 8% income tax rate option, spouse information, and authorized representative details. The RMC's explanatory body is not present in the provided excerpt and the text is truncated, so the circular's purpose and instructions cannot be confirmed from the text alone.