Application for TIN – Bureau of Internal Revenue

Index for Application for Taxpayer Identification Number (TIN):
DESCRIPTION
Any person, whether natural or juridical, required under the authority of the Internal Revenue Code to make, render or file a render, argument or other documents, shall be supplied with or assigned a Taxpayer Identification Number ( TIN ) to be indicated in the restitution, statement or document to be filed with the Bureau of Internal Revenue, for his proper recognition for tax purposes ( Sec. 236 ( iodine ) of the Tax Code ) .
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FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS
Tax Form
BIR Form 1901- Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts
Documentary Requirements
› BIR Form No. 1901 adaptation 2018 ;
› Any identification issued by an authoritative government body ( e.g. Birth Certificate, pass, driver ’ randomness license, Community Tax Certificate ) that shows the list, address and birthdate of the applicant ;
› Payment of P500.00 for Registration Fee and P30.00 for at large DST or Proof of Payment of Annual Registration Fee ( ARF ) ( if with existing TIN or applicable after TIN issue ) ;
› BIR Printed Receipts/Invoices or Final & clear sample distribution of Principal Receipts/ Invoices ;
Other documents for submission only if applicable:
› special Power of Attorney ( SPA ) and ID of empower person, in subject of authorize spokesperson who will transact with the Bureau ;
› DTI Certificate ( if with business name ) ;
› Franchise Documents ( e.g. Certificate of Public Convenience ) ( for Common Carrier ) ;
› Photocopy of the Trust Agreement ( for Trusts ) ;
› Photocopy of the Death Certificate of the dead person ( for Estate under discriminative colonization ) ;
› Certificate of Authority, if Barangay Micro Business Enterprises ( BMBE ) registered entity ;
› Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA and SBMA
Procedures
a ) carry through BIR Form 1901 version 2018 and submit the same together with the objective requirements with the New Business Registrant Counter of the RDO having jurisdiction over the target where the head office and branch, respectively .
b-complex vitamin ) Pay the Annual Registration Fee ( P500.00 ), loose DST ( P30.00 ) and/or payment for the BIR Printed Receipt/Invoice ( if taxpayer opted to buy for habit ) at the New Business Registrant Counter in the BIR Office .
hundred ) The RDO shall then issue the Certificate of Registration ( Form 2303 ) together with the “ Notice to Issue Receipt/Invoice ”, Authority to Print, BIR Printed Receipts/Invoices ( if applicable ) and eReceipt as proofread of payment .
note : taxpayer may attend the schedule initial briefing for new business registrants to be conducted by the concerned RDO in order to apprise them of their rights and duties/responsibilities .
individual business taxpayer may besides submit application via electronic mail through BIR New Business Registration ( NewBizReg ) Portal .
Deadline
› All Individuals engaged in trade or business shall accomplish and file the application on or before the commencement of commercial enterprise, it shall be reckoned from the sidereal day when the beginning sale transaction occurred or within thirty ( 30 ) calendar days from the issue of Mayor ‘s Permit/Professional Tax Receipt ( PTR ) by LGU, which always comes earlier
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ESTATES (under judicial settlement)
Tax Form
BIR Form 1901- Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts
Documentary Requirements
› Photocopy of the Death Certificate of the asleep and judicial liquidation ;
Other documents for submission only if applicable:
a ) DTI Certificate of Registration Business Name, if business trade name shall be used ;
boron ) Certificate of Authority if Barangay Micro Business Enterprises ( BMBE ) registered entity ;
vitamin c ) Proof of Registration/Permit to Operate with Board of Investment ( BOI/Board of Investment for Autonomous Region for Muslim Mindanao ( BOI-ARMM ), Philippine Export Zone Authority ( PEZA ), Bases Conversion Development Authority ( BCDA ) and Subic Bay Metropolitan Authority ( SBMA ) ;
five hundred ) franchise Documents ;
e ) marriage Contract .

Procedures
a ) carry through BIR Form 1901and submit the lapp, together with the want attachments, to the Revenue District Office having legal power over the register address of the estate .
barn ) Pay the Annual Registration Fee ( P 500.00 ) at the Authorized Agent Banks of the RDO
Deadline
› Application for registration shall be accomplished and filed before filing a reappearance, statement or contract as required in the Tax Code and requital of any tax due .
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TRUSTS
Tax Form
BIR Form 1901 – application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts

Documentary Requirements
› Photocopy of Trust Agreement
Other documents for submission only if applicable:
a ) DTI Certificate of Registration Business Name, if business deal appoint shall be used ;
b ) Certificate of Authority if Barangay Micro Business Enterprises ( BMBE ) registered entity ;
degree centigrade ) Proof of Registration/Permit to Operate with Board of Investment ( BOI/Board of Investment for Autonomous Region for Muslim Mindanao ( BOI-ARMM ), Philippine Export Zone Authority ( PEZA ), Bases Conversion Development Authority ( BCDA ) and Subic Bay Metropolitan Authority ( SBMA ) ;
d ) franchise Documents .
Procedures
a ) achieve BIR Form 1901and submit the lapp together with the necessitate attachments to the Revenue District Office having legal power over the read address of the trusts .
boron ) Pay the Annual Registration Fee ( P500.00 ) at the Authorized Agent Banks of the RDO

Deadline
› Application for registration shall be accomplished and filed before filing a recurrence, statement or declaration as required in the Tax Code and payment of any tax due
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INDIVIDUALS EARNING PURELY COMPENSATION INCOME
Tax Form
BIR Form 1902 – application for Registration For Individuals Earning Purely Compensation Income ( Local and Alien Employee )
Documentary Requirements
1. Any designation issued by an authorize government body ( e.g. Birth Certificate, passport, driver ’ sulfur license, Community Tax Certificate ) that shows the name, address and birthdate of the applicant ;
2. marriage Contract, if applicable ;
3. For Alien Employee – recommendation ; and
4. Working Permit ; or Photocopy of punctually received Application for Alien Employment Permit ( AEP ) by the Department of Labor and Employment ( DOLE )

For employers using eREG System, the above requirements shall be required from their employees
Procedures
1. carry through BIR Form 1902 and submit the same in concert with the objective requirements to the employer .
2. The employer shall accomplish the applicable sections of the lotion form .
3. Submit BIR Form 1902 to the Revenue District Office ( RDO ) having legal power over the space of office of the employer where such employee is expected to report for work .
Deadline
› New employees shall accomplish and file the application within ten ( 10 ) days from date of employment .
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OCWs/SEAMEN EARNING PURELY FOREIGN-SOURCED INCOME
Tax Form
BIR Form 1904 – application for Registration for One-Time Taxpayer and Person Registering under E.O. 98
Documentary Requirements
– parentage certificate or any valid recognition showing name, address and birth date ; or -Passport with visa ; or
– employment narrow
Procedures
– achieve BIR Form 1904 and submit the lapp, in concert with the necessitate attachments to the RDO having legal power over the rate of residence of the applicant .
Deadline
application for adjustment shall be accomplished and filed before filing a reappearance, instruction or declaration as required in the Tax Code and payment of any tax due
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CORPORATIONS/PARTNERSHIPS (Including Government-Owned and -Controlled Corporations) (Taxable /Non-Taxable)
Tax Form
BIR Form 1903 – application for Registration for Corporations/ Partnerships ( Taxable/Non-Taxable )
Documentary Requirements
For Corporations/Partnerships
› BIR Form No. 1903 version 2018 ;
› Photocopy of SEC Certificate of Incorporation ; or
Photocopy Certificate of Recording ( in case of partnership ) ; or
photocopy of License to Do Business in the Philippines ( in case of extraneous corporation ) ;
› Articles of Incorporation or Articles of Partnerships ;
› Payment of P500.00 for Registration Fee and P30.00 for easy DST or Proof of Payment of Annual Registration Fee ( ARF ) ( not applicable to those exempt from the imposition of ARF ) ;
› BIR Printed Receipts/Invoices or Final & clearly sample of Principal Receipts/ Invoices ;
Other documents for submission only if applicable:
› Board Resolution indicating the name of the authorized representative or Secretary ’ second Certificate, in case of authoritative representative who will transact with the Bureau ;
› Franchise Documents ( e.g. Certificate of Public Convenience ) ( for Common Carrier ) ;
› Memorandum of Agreement ( for JOINT VENTURE )
› Franchise Agreement ;
› Certificate of Authority, if Barangay Micro Business Enterprises ( BMBE ) registered entity ;
› Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA

For Cooperatives
› Copy of Cooperative Development Authority ( CDA ) Certificate of Registration and Articles of Cooperation ;
For GAIs, GOCCs and LGUs
› Copy of the Unit or Agency ‘s charter
For Home Owner’s Association
› Copy of Certificate of Registration issued by Housing and Land Use Regulatory Board ( HLURB ) and Articles of Association ;
In the case of registration of branch/facility type:
a ) BIR Form No. 1903 adaptation 2018 ;
bel ) BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices ; and
speed of light ) payment of P500.00 for Registration Fee ( if applicable ) and P30.00 for free DST or Proof of Payment of Annual Registration Fee ( ARF ) .
Procedures
a ) achieve BIR Form 1903 adaptation 2018 and submit the like together with the objective requirements with the New Business Registrant Counter of the RDO having legal power over the set where the oral sex office and ramify, respectively .
b-complex vitamin ) Pay the following at the New Business Registrant Counter in the BIR Office .
( i ) Annual Registration Fee ( P500.00 ) ;
( two ) Documentary Stamp Tax ( P30.00 ) ( if applicable )
( three ) BIR Printed Receipt/Invoice ( if opted to buy for practice )
cytosine ) The RDO shall then issue the Certificate of Registration ( Form 2303 ) together with the “ Notice to Issue Receipt/Invoice ”, Authority to Print, BIR Printed Receipts/Invoices ( if applicable ) and eReceipt as proof of payment .
notice : taxpayer may attend the schedule initial briefing for fresh occupation registrants to be conducted by the concern RDO in order to apprise them of their rights and duties/responsibilities .
Non-individual business taxpayer may besides submit application via electronic chain mail through BIR New Business Registration ( NewBizReg ) Portal .
Deadline
› Corporations and their branches shall accomplish and file the lotion on or before the beginning of business, it shall be reckoned from the day when the first sale transaction occured or within thirty ( 30 ) calendar days from the issue of Mayor ‘s Permit/PTR by LGU, or Certificate of Registration issued by the Securities and Exchange Commission ( SEC ), whichever comes earlier
› In the encase of corporations ( taxable or Non-taxable ) where objective seal tax ( DST ) is required to be paid within five ( 5 ) days after the conclude of the calendar month, BIR Registration shall be done on or before payment of DST due
› Partnerships, Associations, Cooperatives, Government Agencies and Instrumentalities ( GAIs ) shall accomplish and file the application before or upon filing of any applicable tax return, affirmation or resolution as required by the Code, as amended
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GOVERNMENT AGENCIES AND INSTRUMENTALITIES
Tax Form
BIR Form 1903 – application for Registration for Corporations/Partnerships ( Taxable/Non-Taxable ), including GAIs and LGUs
Documentary Requirements
unit or Agency ’ s Charter
Procedures
carry through BIR Form 1903 and submit the same, together with the compulsory attachments, to the Revenue District Office having legal power over the file address of the government agencies and instrumentalities .
Deadline
application for registration shall be accomplished and filed before filing a return, instruction or announcement as required in the Tax Code and payment any tax due
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LOCAL GOVERNMENT UNITS
Tax Form
BIR Form 1903 – application for Registration for Corporations/Partnerships ( Taxable/Non Taxable ), including GAIs and LGUs
Documentary Requirements
unit or Agency ’ s Charter
Procedures
– carry through BIR Form 1903 and submit the like, together with the needed attachments, to the Revenue District Office having jurisdiction over the cross-file address of the politics agencies and instrumentalities or local government units .
Deadline
application for registration shall be accomplished and filed before filing a return key, argument or declaration as required in the Tax Code and payment of any tax due
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ONE TIME TAXPAYERS (With No Previously Issued TIN)
1. PAYOR OF CAPITAL GAINS TAX INVOLVING SHARES OF STOCKS
Tax Form
BIR Form 1904 – lotion for Registration of One Time Taxpayer And Persons Registering Under EO 98 ( securing a tin to be able to transact with any government position )
Documentary Requirements
– birth Certificate or any valid identification card that will show the applicant ‘s complete name, address, birth date and touch, such as but not limited to :
1. Driver ‘s License ;
2. Integrated Bar of the Philippines ( IBP ) recognition card ;
3. Professional Regulation Commission ( PRC ) identification wag ; and/or
4.Passport ( besides in cae of non-resident alien not engage in trade or business )
– marriage Contract, if the applicant is a married charwoman
-Deed of Sale
Procedures
– carry through BIR Form 1904 and submit the lapp, together with the needed attachments, to the Revenue District Office having legal power over the register address of the seller / transferror .
Deadline
Application shall be accomplished and filed before filing a retort, affirmation or declaration as required in the Tax Code and payment of any tax due .
2. PAYOR OF FINAL CAPITAL GAINS TAX INVOLVING REAL PROPERTIES
Tax Form
BIR Form 1904 – lotion for Registration of One Time Taxpayer And Persons Registering Under EO 98 ( securing a canister to be able to transact with any government agency )

Documentary Requirements
– birth Certificate or any valid designation card that will show the applicant ‘s complete name, address, birth date and key signature, such as but not limited to :
1. Driver ‘s License ;
2. Integrated Bar of the Philippines ( IBP ) recognition circuit board ;
3. Professional Regulation Commission ( PRC ) identification poster ; and/or
4. Passport ( besides in cae of non-resident extraterrestrial being not engage in trade or business )
– marriage Contract, if the applicant is a marry charwoman
– act of Sale
Procedures
achieve BIR Form 1904 and submit the lapp, together with the necessitate attachments, to the Revenue District Office having legal power over the localization of the property .
Deadline
Application shall be accomplished and filed before filing a rejoinder, statement or declaration as required in the Tax Code and payment of any tax due.

3. PAYOR OF DONOR ’ s TAX FOR RESIDENT OF THE PHILIPPINES
Tax Form
BIR Form 1904 – application for Registration of One Time Taxpayer and Persons Registering Under EO 98 ( securing a tin to be able to transact with any politics office )
Documentary Requirements
– parentage Certificate or any valid identification poster that will show the applicant ‘s complete name, savoir-faire, birth date and touch, such as but not limited to :
1. Driver ‘s License ;
2. Integrated Bar of the Philippines ( IBP ) designation card ;
3. Professional Regulation Commission ( PRC ) recognition calling card ; and/or
4. Passport ( besides in cae of non-resident alien not engage in trade or commercial enterprise )
– marriage Contract, if the applicant is a marry
– act of contribution
Procedures
If Donation Is Real place
– achieve BIR Form 1904 and submit the lapp, together with the necessitate attachments, to the Revenue District Office having legal power over the place of domicile of the donor at the time of contribution .
If Donation Is Personal property
– carry through BIR Form 1904 and submit the lapp, together with the necessitate attachments, to the Revenue District Office having legal power over the address/domicile of the donor at the time of contribution .
Deadline
lotion for adjustment shall be accomplished and filed before filing a reappearance, argument or announcement as required in the Tax Code and payment of any tax due .
4. PAYOR OF DONOR ’ s TAX FOR NON-RESIDENT OF THE PHILIPPINES
Tax Form
BIR Form 1904 – application for Registration of One Time Taxpayer And Persons Registering Under EO 98 ( securing a tin to be able to transact with any government function )
Documentary Requirements
– parentage Certificate or any valid identification card that will show the applicant ‘s accomplished name, address, birth date and signature, such as but not specify to :
1. Driver ‘s License ;
2. Integrated Bar of the Philippines ( IBP ) identification menu ;
3. Professional Regulation Commission ( PRC ) recognition card ; and/or
4. Passport ( besides in cae of non-resident extraterrestrial being not engage in trade or business )
– marriage Contract, if the applicant is a married woman
– deed of contribution
Procedures
If Donation Is Real property
– carry through BIR Form 1904 and submit the lapp, together with the necessitate attachments, to the Revenue District Office No. 39 – South Quezon City .
If Donation Is Personal property
– achieve BIR Form 1904 and submit the same, together with the compulsory attachments, at RDO 39 – South Quezon City .
Deadline
application for registration shall be accomplished and filed before filing a refund, statement or declaration as required in the Tax Code and payment of any tax due .
5. PAYOR OF ESTATE TAX – dead person with legal mansion in the Philippines at the time of death
Tax Form
BIR Form 1904 – application for Registration of One Time Taxpayer And Persons Registering Under EO 98 ( securing a tin to be able to transact with any government office )
Documentary Requirements
– birth Certificate or any valid identification card that will show the applicant ‘s complete list, address, parturition date and signature, such as but not circumscribed to :
1. Driver ‘s License ;
2. Integrated Bar of the Philippines ( IBP ) identification calling card ;
3. Professional Regulation Commission ( PRC ) identification card ; and/or
4. Passport ( besides in cae of non-resident alien not engage in craft or clientele )
– marriage Contract, if the applicant is a marital charwoman .
– death certificate of dead person
Procedures
– carry through BIR Form 1904 and submit the same, together with the ask attachments, to the Revenue District Office having jurisdiction over the domicile/permanent residence of the dead person at the time of death .
Deadline
– application for registration shall be accomplished and filed before filing a reappearance, affirmation or announcement as required in the Tax Code and requital of any tax due .
6. PAYOR OF ESTATE TAX – Non-Resident Decedent Without Administrator in the Philippines
Tax Form
BIR Form 1904 – lotion for Registration of One Time Taxpayer And Persons Registering Under EO 98 ( securing a tin to be able to transact with any politics office )
Documentary Requirements
– birth Certificate or any valid identification card that will show the applicant ‘s complete mention, address, birth date and key signature, such as but not limited to :
1. Driver ‘s License ;
2. Integrated Bar of the Philippines ( IBP ) identification card ;
3. Professional Regulation Commission ( PRC ) identification tease ; and/or
4. Passport ( besides in cae of non-resident foreigner not engage in deal or business )
– marriage Contract, if the applicant is a marital womanhood .
– death certificate of dead person
Procedures
achieve BIR Form 1904 and submit the same, in concert with the command attachments, at RDO 39 – South Quezon City .
Deadline
lotion for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and requital of any tax due .
7. PAYOR OF ESTATE TAX – Non – resident dead person With Administrator in the Philippines
Tax Form
BIR Form 1904 – lotion for Registration of One Time Taxpayer And Persons Registering Under EO 98 ( securing a tin to be able to transact with any government agency )
Documentary Requirements
– death certificate of dead person
– birth Certificate or any valid identification card that will show the applicant ‘s arrant name ( Philippine Administrator ), address, give birth date and signature, such as but not specify to :
1. Driver ‘s License ;
2. Integrated Bar of the Philippines ( IBP ) designation menu ;
3. Professional Regulation Commission ( PRC ) identification menu ; and/or
4. Passport ( besides in cae of non-resident estrange not engage in trade or business )
– marriage Contract, if the applicant is a marry womanhood
Procedures
– carry through BIR Form 1904 and submit the same, together with the compulsory attachments, to the Revenue District Office having jurisdiction over the place where administrator is registered or in the absence of registration, in the put of residence of the administrator .
Deadline
– application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due .
8. PAYOR OF FINAL TAX ON WINNINGS
Tax Form
BIR Form 1904 – application for Registration of One Time Taxpayer And Persons Registering Under EO 98 ( securing a tin to be able to transact with any government office )
Documentary Requirements
– birth Certificate or any valid recognition poster that will show the applicant ‘s accomplished mention ( Philippine Administrator ), address, birth date and touch, such as but not specify to :
1. Driver ‘s License ;
2. Integrated Bar of the Philippines ( IBP ) identification calling card ;
3. Professional Regulation Commission ( PRC ) identification card ; and/or
4. Passport ( besides in cae of non-resident alien not engage in barter or commercial enterprise )
– marriage Contract, if the applicant is a marital charwoman
– certification from awarding company/person
Procedures
– achieve BIR Form 1904 and submit the same, in concert with the command attachments, to the Revenue District Office having legal power over mansion of the applicant .
Deadline
– application for registration shall be accomplished and filed before filing a fall, statement or declaration as required in the Tax Code and requital of any tax due
9. VEHICLE REGISTRANT
Tax Form
BIR Form 1904 – lotion for Registration of One Time Taxpayer And Persons Registering Under EO 98 ( securing a tin to be able to transact with any government office )
Documentary Requirements
– parturition Certificate or any valid identification batting order that will show the applicant ‘s dispatch name ( Philippine Administrator ), address, birth date and key signature, such as but not specify to :
1. Driver ‘s License ;
2. Integrated Bar of the Philippines ( IBP ) recognition poster ;
3. Professional Regulation Commission ( PRC ) identification poster ; and/or
4. Passport ( besides in cae of non-resident alien not engage in trade or business )
– marriage Contract, if the applicant is a marital woman
– deed of Sale or COR with LTO, in the lawsuit of a sale of second-hand fomite
– cash Invoice or Official Receipt for brand newly vehicles in case of claim of winnings involving personal properties subject to registration
Procedures
– carry through BIR Form 1904 and submit the same, together with the command attachments, to the Revenue District Office having legal power over the record address of the applicant .
Deadlines
– application shall be accomplished and filed before transacting with any government agencies or instrumentalities .
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PERSONS REGISTERING UNDER E.O. 98 (securing a TIN to be able to transact with any government office, e.g. LTO, NBI, DFA, etc.)
Tax Form
BIR Form 1904 – application for Registration for One-Time Taxpayer and Persons Registering under E.O. 98 ( Securing a can to be able to transact with any Government Office )
Documentary Requirements
Individual
1 ) Any recognition issued by an authorize government body ( e.g. Birth Certificate, passport, driver ’ second license, Community Tax Certificate ) that shows the appoint, address and birthdate of the applicant ; ;
2 ) Passport ( in casing of non-resident estrange not engaged in trade or business ) ;
3 ) marriage Contract, if the applicant is a marry charwoman ;
Non-Individual
› Document to support transaction between a non-resident extraneous corporation and the withholding agent ( e.g. bank authentication, invoice, contract, etc. ) .

Procedures
achieve BIR Form 1904 and submit the lapp together with the documentary requirements to the RDO having jurisdiction over the mansion of the applicant .

Deadlines
› Application shall be accomplished and filed before transacting with any government agencies or instrumentalities .
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FREQUENTLY ASKED QUESTIONS
1 ) Who are required to register with the BIR ?
Every person subject to any inner gross tax shall register once with the allow Revenue District Officer :

  1. Within ten (10) days from the date of employment, or
  2. On or before the commencement of business, or
  3. Before payment of any tax due, or
  4. Upon filing of a return, statement or declaration as required in the NIRC.
  5. Death of individual;
  6. Full settlement of the tax liabilities of the estate;
  7. Discovery of a taxpayer having multiple TINs; and
  8. Dissolution, merger or consolidation of juridical person.

2 ) Are non-resident aliens and non-resident foreign corporations receiving income from sources within the Philippines required to register with the BIR ?
Yes, Non-Resident Aliens not Engaged in Trade or Business ( NRANETB ) or Non-Resident Foreign Corporations ( NRFC ) shall be issued TINs for purposes of withholding taxes on their income from sources within the Philippines. The withholding agent shall apply for the TIN in behalf of the NRANETB or NRFC prior to or at the fourth dimension of the filing of their monthly withhold tax render as applicant under EO 98, serial of 1998 ( Sec.4.1v of RR 7-2012 ) .
3 ) If the taxpayer is engaged in VATable natural process, but the gross sales or receipts from business or exercise of profession is P 3,000,000.00 or below, is he required to register ?
Yes, he is required to register as a Non-VAT taxpayer. however, if his crude sales or receipts is more than P 100,000.00 but does not exceed P 3,000,000.00, he has the option to register as VAT taxpayer. In the shell of fringy income earners with gross sales or receipts of P 100,000 and below, they have no other choice but to register as non-VAT taxpayer .
4 ) Are taxpayers required to register their business annually ?
No, taxpayers are required to register alone once before commencing their business. however, they are required to pay the registration fee of P 500.00 annually .
5 ) When is the taxpayer required to apply for registration and pay the registration fee ?
New taxpayers shall apply for registration and pay the registration fee before commencing their clientele. Thereafter, taxpayers should pay the annual registration fee not belated than January 31 every class .
6 ) Where should a taxpayer record ?
All taxpayers are required to register with the RDO having legal power over the head office, branch position, place of production or repositing position where inventory of goods for sale or practice in occupation are kept .
7 ) Are branches, memory places and places of production besides required to pay the Annual Registration Fee ( ARF ) of P 500.00 ?
Each branch is required to pay the ARF of P 500.00. however, memory and product places are liable to the ARF alone when sales operations are conducted thereat .
8 ) Who are required to register without paying the ARF ?
a ) Cooperatives punctually registered with the CDA ;
bacillus ) Individual residents earning strictly compensation income
c ) OCWs/OFWs ;
d ) Marginal Income Earners ;
vitamin e ) GAIs, in the drop of their governmental functions ;
degree fahrenheit ) LGUs, in the discharge of their governmental functions ;
g ) Tax excuse corporations such as those enumerated under Section 30 of the Code, as amended, in pursuance of tax-exempt security activities ;
h ) Non-stock/non-profit organizations not engaged in business ;
one ) Persons subject to tax under erstwhile transactions ;
joule ) Persons registered under EO 98, series of 1998 ; and
kilobyte ) Facility/ies where no sales transactions occur .
9 ) Are taxpayers transferring business address within the class either within the lapp zone or to another district required to pay another registration tip of P 500.00 ?
No, since the ARF is account payable per annum, they are no retentive required to pay the registration fee to the newfangled district position, provided the P 500.00 was already paid .
10 ) After complying with all the requirements for registration, what document will be issued to the taxpayer as proof of registration ?
Certificate of Registration ( BIR Form 2303 ) for newly registered taxpayer and validated Payment Form ( BIR Form 0605 ) for every reclamation .
however, Employees, ONETT taxpayers, and/or persons who have secured a TIN under EO 98, series of 1998 with the BIR shall not be issued a COR .
11 ) When will the Certificate of Registration ( COR ) be issued to the taxpayer ?
The COR ( BIR Form 2303 ) shall be issued within the period/time prescribed under the existing “ BIR Citizens Charter ” together with the approve Authority to Print and Registered books of accounts .
12 ) Who will issue the COR ?
The RDO having jurisdiction of the head office or ramify shall issue the COR .
13 ) How many COR ( BIR Form 2303 ) shall be issued by the Revenue District Office ?
For every lotion for Registration, there shall be a comparable COR to be issued to the fountainhead office and each branch being registered .
14 ) What will the taxpayer do with the COR and the Proof of Payment of ARF ?
The original copy of COR and the punctually validated BIR Form 0605 as proof of payment of ARF are required to be displayed in any blatant place in the headway function and branch function .
15 ) What are the instances when a taxpayer can apply for cancellation of his registration ?
The TIN/Registration cancellation shall take topographic point upon :
All taxpayers who filed for cancellation of registration due to closure/cessation or termination of business, except for branches, shall be subjected to immediate investigation by the BIR office concerned to determine the taxpayer ’ s tax liabilities .
16 ) Is there a particular class prescribed for Application for Cancellation of Registration ?
Yes, BIR Form 1905 ( Application for Registration Information Update ) .
17 ) Where shall the Application for Registration Information Update be filed ?
It shall be filed with the RDO who issued the COR. For VAT taxpayer, he shall farther notify the RDO where the Home Office is registered .
18 ) If a taxpayer is in doubt of his status as VAT taxpayer, what is he supposed to do ?
Go to the RDO who has legal power over his locate of clientele and try aid .
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RELATED REVENUE ISSUANCES
RR No. 13-93, RR No. 2-96, RR No. 11-99, RR No. 11-2000, RR No. 3-2003, RR No.12-2003 and RR. No. 7-2012, RR No. 8-2018, RR No. 13-2018
RMO No. 22-91, RMO No. 23-91, RMO No. 41-94, RMO No. 48-94, RMO No. 54-97, RMO No. 54-98, RMO No. 82-99, RMO No. 11-2000 and RMO No. 10-2002
RMC No. 58-91, RMC No. 39-95 and RMC No. 6-2003
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CODAL REFERENCE
section 232 to 235 of the National Internal Revenue Code
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Are you wondering why you owe indeed much in taxes this year ? Want to make certain you never owe a big tax bill – or any…

The 5 reasons why your credit score might suddenly drop

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