Hello po! I've been doing art commissions for a year or so after graduation and I want to have a sideline by making merch (using print on demand sites). However, the site that I was planning to sign up in requires your Tax Identification Number (TIN). I don't have one yet, so plan ko is to go to BIR to register for a TIN. I decided to look up guides as well as registration requirements from the BIR website.

I have 0 experience when it comes to this, so here are my questions:

1.) I was recommended to fill up BIR Form 1901. I see that there are two versions (2021 and 2018), which one should I use?

2.) Which taxpayer type do I fall under?

3.) I don't know what to fill in in the business information part of the form (Ie. Single Business/Philippine business number, Business registration number, majority of the boxes under that part). Should I leave it as blank?

4.) Do I really have to pay 1,500 - 2,000PHP for the Official receipts? (I have invoices and receipts but they're on Paypal since that's where I do most of my transactions)

5.) In one of the guides, it was said that you need to also get BIR Form 1905 for registration of your books of account. Is this still necessary or so I have to get journals, ledgers, cash disbursement journals and fill them?

Thank you so much in advance, po!