14.  Processing of Application for Registration of Books of Accounts

All corporations, companies, partnerships or persons required by law to pay internal revenue taxes shall keep and use relevant and appropriate set of bookkeeping records.

Where to Avail: RDO where the Head Office or Branch is registered.

Office or Division:
1. Revenue District Office (RDO) – Client Support Section (CSS);
2. LT Assistance Division – Registration Section;
3. Excise LT Regulatory Division – Registration Section;
4. LT Division – Cebu;
5. LT Division – Davao.
Classification:
Simple
Type of Transaction:
G2C – Government to Citizen;
G2B – Government to Business.
Who may avail:
All persons who are engaged in business.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
 
A.  Manual Book of Accounts
1. BIR Form No. 1905; (2 originals)
1.1. RDO – Client Support Section Area or LTD
1.2. Downloadable at BIR website (www.bir.gov.ph)
2. New sets of permanently bound books of accounts. 2.  Bookstore
B. Manual Loose Leaf Book of Accounts
1. BIR Form No. 1905; (2 originals)
1.1. RDO – Client Support Section Area or LTD
1.2. Downloadable at BIR website (www.bir.gov.ph)
2. Permit to Use Loose Leaf Book of Accounts; 2.  RDO - Client Support Section or LTD
3. Permanently bound Loose Leaf Books of Accounts;
3. Taxpayer
4.  Affidavit attesting the completeness, accuracy and correctness of entries in Books of Accounts and the number of Loose Leaf used for period covered. (1 original)
4. Taxpayer
C.  Computerized Book of Accounts
1. BIR Form No. 1905; (2 originals)
1.1. RDO – Client Support Section Area or LTD
1.2. Downloadable at BIR website (www.bir.gov.ph)
2. Acknowledgement Certificate or Permit to Use Computerized Accounting System (CAS)/Computerized Books of Accounts (CBA) and/or its Components; (1 photocopy)
2.1. Regular Taxpayer – Client Support Service; 
2.2. Large Taxpayer – Large Taxpayer Service
3.  DVDs/USB containing Electronic Books of Accounts and Records. The DVDs/USB should be properly authenticated and its labels duly signed by the responsible official(s) of the company who are required to sign the tax returns under the Tax Code, using a permanent marker; (1 copy)
3. Taxpayer
4.  Affidavit attesting the completeness, accuracy and appropriateness of the computerized accounting books/records, in accordance with the keeping of books of accounts and records for internal revenue tax purposes; (1 original)
4. Taxpayer
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
 
 
For Individuals:
 
1.1.  Special Power of Attorney (SPA) executed by the taxpayer-applicant; (1 original)
1.1.  Taxpayer-applicant being represented
1.2.  Any government-issued ID of the taxpayer and authorized representative; (1 photocopy).
1.2.  Taxpayer-applicant’s Authorized Representative
 
Note: IDs shall be presented and should be readable, untampered and contains consistent information with the documents presented upon application.
 
 
For Corporations/Non-individuals
 
1.1.  Board Resolution indicating purpose and the name of the authorized representative; (1 original) or Secretary’s Certificate; (1 original)
1.1. Incorporators, Board of Directors
1.2.  Any government-issued ID of one of the signatory and the authorized representative. (1 photocopy)
1.2. Taxpayer-applicant’s Authorized Representative
CLIENT STEPS
AGENCY ACTIONS
FEES TO BE PAID
PROCESSING TIME
PERSON RESPONSIBLE
1.  Stamp registration details on books in the CSS Area as instructed and complete details on books presented for registration (except CBA).
1.  Direct taxpayer to stamp required details on front page of each book for registration.
none 1 Hour Registration Officer RDO-CSS/LTD
2 Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements.
 
Note: Secure one queuing number per application
none
none 2 Hours Registration Officer RDO-CSS/LTD
None
2.1.  Call queuing number and receive the application.
none
2 minutes
Registration Officer RDO-CSS/LTD
None
2.2.  Verify taxpayer’s existence in the eREG TIN QUERY/ITS/IRIS
none
13 minutes  Registration Officer RDO-CSS/LTD
None
2.3.  Validate the accuracy and completeness of documentary requirements submitted by the applicant.
none
1 Hour Registration Officer RDO-CSS/LTD
None
2.3.1. Check for completeness of documentary requirements:
none    
None
a.  If complete, stamp “RECEIVED” on the application and sign the Checklist of Documentary Requirements (CDR).
none    
If with incomplete requirements, receive the submitted documents and CDR from the Registration Officer, by acknowledging the identified lacking documentary requirements.
b. If incomplete, return the submitted documents and duly inform the applicant of the lacking documentary requirements by signing the CDR.
none    
None
2.4.  Assign a Document Locator Number (DLN).
none 10 minutes Registration Officer RDO-CSS/LTD
None
2.5. Encode details of books for registration in ITS as indicated in Update Form.
none 2 Hours Registration Officer RDO-CSS/LTD
None
2.6.  Forward filled out books or properly labeled CD-R/DVD-R for signature of ARDO/RDO/CSS Chief.
none 30 minutes Registration Officer RDO-CSS/LTD
None
2.7.  Sign manual or loose-leaf books of accounts /stamp and sign CD-R/DVD-R.
none
1 Hour CSS Chief/ARDO/RDO RDO-CSS or Asst. Chief/Chief LTD
3.  Receive approved manual /loose leaf books of accounts and copy of BIR Form No. 1905 in the Registration Counter.
3. Release signed manual/loose-leaf books of accounts.
none
5 Minutes
Registration Officer (Releasing Officer) RDO-CSS
TOTAL :
None
1 Day