Application for Registration
Information Update DESCRIPTION | APPLICATION FOR CLOSURE OF BUSINESS/CANCELLATION OF TIN | APPLICATION FOR CHANGE IN REGISTERED ADDRESS | APPLICATION FOR REPLACEMENT OF CERTIFICATE OF REGISTRATION | APPLICATION FOR REPLACEMENT/CANCELLATION OF AUTHORITY TO PRINT RECEIPTS AND INVOICES | APPLICATION FOR REPLACEMENT OF TAX CLEARANCE CERTIFICATE FOR TAX LIABILITIES | APPLICATION FOR REPLACEMENT OF LOST/DAMAGED TIN CARD | APPLICATION FOR CHANGE IN REGISTERED ACTIVITIES | APPLICATION FOR CHANGE IN REGISTERED NAME/TRADE NAME | APPLICATION FOR CHANGE IN TAX TYPE DETAILS | APPLICATION FOR CHANGE IN ACCOUNTING PERIOD | APPLICATION FOR TAX CLEARANCE
DESCRIPTION
Pursuant to Section 236 of the National Internal Revenue Code, any registered taxpayer shall, whenever applicable, update his registration information with the Revenue District Office where he is registered, specifying therein any change in tax type and other taxpayer details (i.e. change in registered activities/line of industry, change in registered name/ trade name and change in accounting period).
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APPLICATION FOR CLOSURE OF BUSINESS/CANCELLATION OF TIN
Tax Form
BIR Form 1905 – Application for Registration Information Update
Documentary Requirements
1) Letter of request stating reason for termination of business
2) Original Certificate of Registration
3) Books of Accounts
4) Inventory List of Unused Receipts and Invoices
5) Unused Receipts and Invoices for cancellation
6) Board Resolution / Notice of Dissolution (if Corporation / Partnership)
Additional Requirements in Case of Death of Individual Taxpayer:
1) Death Certificate
2) Payment of Estate Tax, if any
Procedures
1) Taxpayer applicant files BIR Form 1905, together with the attachments at the RDO where they are registered within ten (10) days from retirement of business.
2) Taxpayer files short period return for income tax purposes.
3) RDO verifies if taxpayer has open cases reflected in the Integrated Tax System (ITS). If YES, ask taxpayer to submit required returns and pay the corresponding tax due/s and penalties if any.
4) RDO verifies if taxpayer has delinquent cases at the Assessment, Collection, and Legal Divisions of the Region;
5) RDO verifies if taxpayer has delinquent cases at the Collection Enforcement Division, BIR National Office
6) RDO requests for Letter of Authority to investigate internal revenue taxes for all un-audited taxable years prior to cancellation of business.
7) Assigned Case officer conducts investigations for period/s covered in the issued Letter of Authority.
8) Taxpayer complies with requirements of audit and pays corresponding deficiency taxes resulting from audit using Form 0605.
9) RDO issues tax clearance for closure of business.
10) RDO updates ITS and cancels TIN of taxpayer (for non-individual taxpayer).
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APPLICATION FOR CHANGE IN REGISTERED ADDRESS
Tax Form
BIR Form 1905 – Application for Registration Information Update
Documentary Requirements
1) Original Certificate of Registration
2) Inventory List of Unused Receipts and Invoices
3) Unused Receipts and Invoices for cancellation
4) Latest DTI Certificate (for individual) or SEC Registration (for Corporation / Partnership)
5) Proof of Application for Mayor’s Permit under new business address
6) Sketch of Place of Production (if excise taxpayer)
Procedures
Computerized RDOs (Within same RDC)
1) Taxpayer submits form 1905 to new RDO.
2) New RDO verifies taxpayer information from ITS.
3) New RDO generates Taxpayer Confirmation Notice (TCN) and issues the same to taxpayer
4) Taxpayer submits TCN to old RDO
5) Old RDO verifies taxpayer information from ITS
6) Old RDO electronically transfers taxpayer data to new RDO
7) New RDO inquires from system if Taxpayer information is already transferred to his RDO.
8) Once transferred, New RDO modifies taxpayer’s business address.
9) New RDO issues new Certificate of Registration upon payment of Certification Fee and Documentary Stamp Tax
Computerized RDOs (Across RDC)
1) Taxpayer submits Form 1905 to new RDO.
2) New RDO verifies taxpayer information from ITS.
3) New RDO generates Taxpayer Confirmation Notice (TCN) and issues the same to taxpayer.
4) Taxpayer submits TCN to old RDO.
5) Old RDO verifies taxpayer information from ITS.
6) Old RDO verifies if taxpayer has open cases and assigns the same to a Revenue Officer for appropriate action.
7) Revenue Officer closes resolved open cases.
8) Old RDO issues Tax Clearance to taxpayer.
9) Old RDO electronically transfers taxpayer data to new RDO
10) New RDO inquires from system if taxpayer information is already transferred to his district.
11) Once transferred, New RDO modifies taxpayer’s business address.
12) New RDO issues new Certificate of Registration to taxpayer upon payment of Certification Fee and Documentary Stamp Tax.
From Computerized To Non-Computerized RDO
1) Taxpayer submits form 1905 to Old RDO.
2) Old RDO verifies taxpayer information from ITS.
3) Old RDO verifies if taxpayer has open cases and assigns the same to a Revenue Officer for appropriate action.
4) Revenue Officer closes resolved open cases.
5) Old RDO closes registered form types of taxpayer from ITS
6) Old RDO issues tax clearance to taxpayer.
7) Taxpayer submits 1901 / 1903 plus attachments and tax clearance to new RDO.
8) New RDO issues new Certificate of Registration upon payment of Certification Fee and Documentary Stamp Tax
Upon Rollout of Non-computerized RDO
1) New RDO generates Transfer Confirmation Notice and sends the same to the Old RDO.
2) Old RDO electronically transfers taxpayer data to new RDO
3) New RDO inquires from system if Taxpayer information is already transferred to his RDO.
4) Once transferred, New RDO modifies taxpayer’s business address.
From Non-Computerized RDO To Computerized RDO
1) Taxpayer submits Form 1905 to Old RDO.
2) Old RDO assigns case to Revenue Officer to verify if taxpayer has outstanding tax liabilities and unfiled returns.
3) Taxpayer settles outstanding liabilities and/or files required returns, if any.
4) Old RDO issues Tax Clearance to taxpayer.
5) Taxpayer submits Form 1901 / 1903, plus attachments, and Tax Clearance to New RDO.
6) New RDO registers taxpayer in ITS.
7) New RDO issues new Certificate of Registration to taxpayer, upon payment of Certification Fee and Documentary Stamp Tax.
Non-Computerized RDO to Computerized RDO
1) Taxpayer submits form 1905.
2) Computerized RDO generates Taxpayer Confirmation Notice (TCN) and issues the same to taxpayer.
3) Non-computerized RDO verifies if taxpayer has outstanding tax liabilities and assigns the same to a Revenue Officer for appropriate action.
4) Non-Computerized RDO issues Certificate of No Outstanding Tax Liability
5) Non-computerized RDO or the taxpayer submits the Form 1905, Taxpayer Confirmation Notice and the Certificate of No Outstanding Tax Liability to SOD-ISOS to effect the electronic transfer
6) Computerized RDO issues new Certificate of Registration to taxpayer upon presentation of duly validated Annual Registration Fee Return or Official Receipt and payment of Documentary Stamp Tax.
Non-Computerized RDO to Non-Computerized RDO
1) Taxpayer submits form 1905.
2) New Non-Computerized RDO issues manual Taxpayer Confirmation Notice (TCN) to taxpayer.
3) Old Non-computerized RDO verifies if taxpayer has outstanding tax liabilities and assigns the same to a Revenue Officer for appropriate action.
4) Old Non-computerized RDO issues Certificate of No Outstanding Tax Liability.
5) Old Non-computerized RDO or the taxpayer submits the Form 1905, Taxpayer Confirmation Notice and the Certificate of No Outstanding Tax Liability to SOD-ISOS to effect the electronic transfer.
6) New Non-Computerized RDO issues new Certificate of Registration to taxpayer upon presentation of duly validated Annual Registration Fee Return or Official Receipt and payment of Documentary Stamp Tax.
Related Revenue Issuances
RMO 10-2002, RMO 40-2000, RMO 79-99 and Operations Memorandum dated Nov. 24, 2000
Codal Reference
Sec. 236 of the National Internal revenue Code
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APPLICATION FOR REPLACEMENT OF CERTIFICATE OF REGISTRATION
Tax Form
BIR FORM 1905 – Application for Registration Information Update
Documentary Requirements
a) Old Certificate of Registration, for replacement;
b) Affidavit of Loss, if lost; and
c) Proof of Payment of Certification Fee and Documentary stamp- to be submitted before the issuance of the New Certificate of Registration
Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered together with the required attachments.
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APPLICATION FOR REPLACEMENT/CANCELLATION OF AUTHORITY TO PRINT RECEIPTS AND INVOICES
Tax Form
BIR Form 1905 – Application for Registration Information Update
Documentary Requirements
a) Original Authority to Print Receipts and Invoices; and
b) New Application Form 1906, if applicable
Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered together with the required attachments.
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APPLICATION FOR REPLACEMENT OF TAX CLEARANCE CERTIFICATE FOR TAX LIABILITIES
Tax Form
BIR FORM 1905 – Application for Registration Information Update
Documentary Requirements
a) Affidavit of Loss, if applicable; and
b) Proof of payment of Certification Fee and Documentary Stamp Tax – to be submitted before the issuance of the New Tax Clearance Certificate
Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered together with the required attachments
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APPLICATION FOR REPLACEMENT OF LOST/DAMAGED TIN CARD
Tax Form
BIR Form 1905 – Application for Registration Information Update
Documentary Requirements
a) Affidavit of Loss, if lost; and
b) Old TIN Card (if replacement is due to damaged card
Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered together with the required attachments
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APPLICATION FOR CHANGE IN REGISTERED ACTIVITIES
Tax Form
BIR Form 1905 – Application for Registration Information Update
Documentary Requirements
Original Certificate of Registration
Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered together with the required attachments
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APPLICATION FOR CHANGE IN REGISTERED NAME/TRADE NAME
Tax Form
BIR Form 1905 – Application for Registration Information Update
Documentary Requirements
a) Amended SEC Registration/DTI Certificate; and
b) Original Certificate of Registration
Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered together with the required attachments
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APPLICATION FOR CHANGE IN TAX TYPE DETAILS
Tax Form
BIR Form 1905 – Application for Registration Information Update
Documentary Requirements
Original Certificate of Registration
Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered together with the required attachments
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APPLICATION FOR CHANGE IN ACCOUNTING PERIOD
Tax Form
BIR Form 1905 – Application for Registration Information Update
Documentary Requirements
a) BIR written approval of the change
b) Photocopy of short period return
Procedure
a) Taxpayer applicant shall notify the RDO/LTAD I or II/LTDO where he is registered of his intention to change his accounting period through a letter;
b) Upon approval of his request, taxpayer applicant shall submit duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is registered together with the required attachments
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APPLICATION FOR TAX CLEARANCE
Tax Form
BIR Form 1905 – Application for Registration Information Update
Documentary Requirements
1) Letter of request stating the purpose for application
2) Copy of application for tax credit or refund duly received by the DOF
Procedures
1) Taxpayer applicant files BIR Form 1905, together with the attachments, at the RDO where he is registered.
2) RDO verifies if taxpayer has open cases reflected in the Integrated Tax System. If YES, ask taxpayer to submit required returns and pay the corresponding tax due/s and penalties, if any.
3) RDO verifies if taxpayer has delinquent cases at the Assessment, Collection, and Legal Divisions of the Region.
4) RDO verifies if taxpayer has delinquent cases at the Collection Enforcement Division, BIR National Office.
5) RDO issues Tax Clearance, indicating purpose of the same.
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