Index for Application for Registration Update:


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

A. Venue

RDO where TIN is registered.

B. BIR Form

BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration

C. Documentary Requirements

1. Notice of closure or cessation of business;

2. Notice of Death and Death Certificate, in case of death of an individual;

3. Estate Tax Return of the decedent, if applicable;

4. List of ending inventory of goods, supplies, including capital goods;

5. Inventory of unused sales invoices/official receipts (SI/OR);

6. Unused sales invoices/official receipts and all other unutilized accounting forms (e.g., vouchers, debit/credit memos, delivery receipts, purchase orders, etc.) shall be physically submitted to the RDO where the Head Office is registered or where the Authority to Print (ATP) was secured;

7. All business notices and permits as well as the COR shall be surrendered for cancellation;

8. Other documents necessary to support the changes applied for.

D. Procedures

I. Death of Individual not subject to Estate Tax

1. In case of a decedent registered with the BIR who has no properties subject to estate taxes, the heirs shall request for cancellation of the decedent’s TIN by accomplishing BIR Form 1905.

2. Notice of Death and Death Certificate shall be submitted to the BIR district office where the TIN of the decedent is registered.

3. An affidavit shall be submitted by the heirs stating that the decedent has no properties subject to estate taxes.

4. The BIR district office shall notify the heirs, administrator or executor applying for cancellation of decedent’s TIN of the status of the request within ten (10) days from complete submission of the requirements.

II. Settlement of Estate Tax Liabilities

1. In case of death of an individual with properties subject to estate taxes and who was previously registered in the ITS database, upon submission of Notice of Death and the Death Certificate of the decedent, the BIR district office shall immediately modify and update the status of the TIN of said decedent as “cancelled” and proceed with the processing and issuance of the TIN of the estate upon application by the executor or administrator.

2. If the TIN of such decedent is registered in another BIR district office, the receiving BIR district office shall inform the BIR district office concerned of the fact of such taxpayer’s death by furnishing a copy of the decedent’s Death Certificate. Such BIR district office shall then perform the update as stated in this section.

3. The new TIN shall be used in the filing of the estate tax return of the decedent, as well as in the filing of other applicable tax returns (e.g. Income, VAT/ Percentage Tax, etc.) if the estate is under judicial settlement.

4. In case the decedent was engaged in business, the heirs/executor/administrator shall, aside from submitting the Notice of Death and Death Certificate submit a short-term income tax return covering the period January 1 until the date of death.

The said return shall be filed within sixty (60) days from the date of death, unless the heirs/administrator/executor shall request for an extension of time to file the same, but not to exceed six (6) months or April 15 of the following year, whichever is earlier.

The TIN shall be cancelled once the decedent’s business operations including that covered by the short-term return has been duly investigated for tax purposes.

5. Decedents with business registration shall be subject to immediate investigation by the BIR office concerned to determine the decedent’s tax liabilities from his / her business. If the business is registered in a BIR district office other than where the Estate Tax Return is filed, the BIR district office which received such return shall inform the BIR district office concerned in writing, either thru fax or via email, for their corresponding action.

6. Such BIR district office shall issue a Tax Clearance for the decedent’s business registration within ten (10) days from termination of its investigations and/or full settlement of the taxpayer’s liabilities, if applicable.

III. Dissolution, Merger or Consolidation of Juridical Persons

1. 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.

2. For juridical persons, the TIN shall be cancelled at the time of the dissolution, merger or consolidation resulting to termination of their corporate existence through the eventual cancellation of their registration with the BIR.

In case of business merger or consolidation, the TIN of the dissolved juridical persons shall be tagged with “Ceased/Dissolved” status. If one of the parties survives, its TIN must be retained, however if a new corporation shall be established, a new TIN shall be issued to such new juridical entity.

3. The BIR district office of the HO of the dissolved entity shall inform all the other BIR district office, where the branches are registered, of the closure/cessation of the business.

4. To avoid generation of stop filer cases, the BIR district office, upon complete submission by the taxpayer of the requirements shall:

a. “End date” the tax types of the taxpayer;
b. Destroy/shred in the presence of the taxpayer or his authorized representative, the unutilized SI/ORs and other accounting forms by cutting them crosswise and lengthwise at the middle thereof so that the same shall be divided into four (4), ensuring that the same will no longer be used as originally intended; and
c. Return to the taxpayer the destroyed/shredded SI/ORs and other accounting forms for burning and/or proper disposition.
d. The BIR distinct office shall issue a Tax Clearance to the taxpayer applying for cancellation of TIN within ten (10) days from termination of its investigations and/or full settlement of the taxpayer’s liabilities, if applicable

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CHANGE IN REGISTERED ADDRESS

1. TRANSFER OF REGISTRATION OF INDIVIDUALS NOT ENGAGED IN BUSINESS (E.O. 98/ONETT) REGISTERING NEW BUSINESS

A. Venue

RDO having jurisdiction over the intended business address or residence (for transient/nomadic businesses) with the application copy furnished the old RDO.

B. BIR Forms

BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration

BIR FORM 1901 – Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts

C. Documentary Requirements

› BIR Form No. 1901 version 2018;

› Any identification issued by an authorized government body (e.g. Birth Certificate, passport, PhilID, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant;

› Payment of P500.00 for Registration Fee and P30.00 for loose DST or Proof of Payment of Annual Registration Fee (ARF) (if with existing TIN or applicable after TIN issuance);

› BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices;

Other documents for submission only if applicable:

› Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative 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 deceased (for Estate under judicial settlement);

› Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity;

› Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA and SBMA

D. Procedures

1. Taxpayers initially issued TINs for ONETT/ EO 98, series of 1998 shall submit the proper Application Form to the BIR district office where he intends to establish his business address.

2. The transfer of registration (TIN records) of such taxpayer shall be initiated by the BIR district office where the request for transfer was filed / submitted. 

3. In the interim, the taxpayer shall submit his request for transfer to the old BIR district office either personally or by fax. The old BIR district office, upon receipt of the request shall immediately execute the transfer of taxpayer’s registration records to the new BIR district office.

2. TRANSFER OF REGISTRATION OF LOCAL EMPLOYEES

TRANSFER OF REGISTRATION OF LOCAL EMPLOYEES TO RDO OF NEW EMPLOYER

A. Venue

RDO having jurisdiction over new employer

B. BIR Form

BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration

C. Documentary Requirements

1. Proof of exemption claimed (e.g. Marriage Contract/NSO Birth Certificate of declared dependents)

2. Proof of employment (e.g. Valid ID issued by the employer/Employer’s Certificate)

D. Procedures

1. It shall be the responsibility of the new employer to notify his BIR district office by submitting the duly accomplished form of the employee.

2. The transfer of registration (TIN records) of such employee shall be initiated by the BIR district office which received the application.

3. In the interim, the taxpayer shall submit his request for transfer to the old BIR district office either personally or by fax.

4. The old BIR district office, upon receipt of the request shall immediately execute the transfer of taxpayer’s registration records to the new BIR district office

TRANSFER OF REGISTRATION OF LOCAL EMPLOYEES OF TRANSFERRING EMPLOYERS

A. Venue

RDO having jurisdiction over the new business address of the employer.

B. BIR Form

BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration

C. Documentary Requirements

1. List of employees to be transferred to the new RDO having jurisdiction over the employer

D. Procedures

1. Registration of employees should follow the BIR district office registration of their employers. Accordingly, a transfer of employer's BIR district office carries with it the transfer of the registration of employees earning pure compensation income mainly from said employer.

2. The transferring employer shall require all of its covered employees to accomplish the proper BIR form and submit the same to the new BIR district office.

3. A list of employees shall likewise be submitted together with the update form by the transferring employer to the new BIR district office excluding those employees who have been separated prior to the transfer.

4. In case the employer hires new employees in its new location, application for employees’ TIN shall be submitted to the new BIR district office.

TRANSFER OF REGISTRATION OF LOCAL EMPLOYEES REGISTERING NEW BUSINESS IN ANOTHER RDO

A. Venue

RDO having jurisdiction over the business address, with the application copy furnished to the old RDO

B. BIR Forms

BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration

BIR FORM 1901 – Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts

C. Documentary Requirements

1. Copy of DTI Certificate of Registration of Business Name, if a business trade name shall be used, if applicable;

2. Copy of Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU;

3. Copy of Contract of Lease executed for the new place of business, if applicable

D. Procedures

1. An individual who is registered as an employee in one BIR district office but subsequently applies for registration as a business taxpayer / professional in another BIR district office shall submit the proper form to the BIR district office having jurisdiction over his business address.

2. The transfer shall then be performed by the BIR district office where the application was submitted. (These procedure shall be observed once the ITS has been enhanced to provide for the required facility to effect the same.)

3. In the interim, the taxpayer shall submit his request for transfer to the old BIR district office either personally or by fax.

4. The old BIR district office, upon receipt of the request shall immediately execute the transfer of taxpayer’s registration records to the new BIR district office

3. TRANSFER OF TAXPAYERS ENGAGED IN BUSINESS OR PRACTICE OF PROFESSION (INDIVIDUAL / NON-INDIVIDUAL)

A. Venue

RDO having jurisdiction over the new business address, with the application copy furnished to the old RDO.

B. BIR Form

BIR FORM 1905 - Application for Registration Information Update / Correction / Cancellation 

C. Documentary Requirements

C.1 SUBMIT TO OLD RDO

1. BIR Form No. 1905 (3 originals) all copy for stamping “Received”;
     -1st copy – to be forwarded to new RDO by old RDO, attached to Transfer Related Docket (TRD)
     - 2nd copy – old RDO’s file copy
      -3rd copy – taxpayer’s file copy

2. Inventory list of unused principal and supplementary receipts/invoices (for destruction if not to be used in the new RDO) or request letter for approval of  use of the unused receipts/invoices in new RDO.(3 originals) 1st copy – RDO file ; 2nd copy – new RDO  ; 3rd copy - taxpayer's file

3. Notarized Transfer Commitment Form (3 originals), if applicable/ if with open cases.
    -1st copy – to be forwarded to new RDO by old RDO, attached to TRD
    - 2nd copy – old RDO’s file copy
    - 3rd copy – taxpayer’s file copy

C.2. SUBMIT TO NEW RDO

1. BIR Form No. 1905; (2 originals)

2. For Non-individual Taxpayers only:
   - Amended Articles of Incorporation/Partnership/Cooperation bearing the taxpayer’s new principal business address; (1 photocopy) and
   - Certificate of Filing of Amended Articles of Incorporation/COR of Amendments to Articles of Cooperation and By-Laws (1 photocopy);

3. For Non-individuals, Single Proprietors, except Professionals:
     Mayor’s Business Permit; or
     Duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU; (1 photocopy)

4. Unused principal and supplementary receipts/invoices for re-stamping per approved inventory list (2nd copy) by old RDO; (1 original)

 5. 3rd copy of Transfer Commitment Form, if applicable, together with the 3rd copy of BIR Form No. 1905 duly received by old RDO. (1 photocopy)

 

D. Procedures

I. Branches / Facilities

1. Request for transfer of registration of branch / facility shall be filed at the BIR district office where such branch/facility is registered.

2. Where no tax type is registered except ARF, transfer shall be completed by the old BIR district office within five (5) days from receipt of the request.

3. Transfer of branches with other registered tax types shall observe the same procedures in transferring a HO.

II. Head Office

1. A taxpayer requesting for transfer of his/her/its HO should not be allowed to transfer to a BIR district office where his/her/its previous RDO/ARDO is currently assigned.

2. The taxpayer requesting for transfer shall file the proper form to the old BIR district office together with the prescribed documentary requirements.

3. The new BIR district office shall be furnished by the taxpayer with a copy of the update form duly received by the old BIR district office.

4. The transfer of HO shall be effective upon approval by the old BIR district office which should not exceed the ten (10) working days prescribed period from the date of complete submission of the required documents.

5. If the old BIR district office fails to complete the transfer within the prescribed period, the Revenue Data Center (RDC) having jurisdiction of over the same shall perform the transfer electronically.

6. The request for transfer shall be processed by the old BIR district office based on the supporting documents submitted by the transferring taxpayer.

7. Upon receipt of the update form duly received by the old BIR district office, the new BIR district office shall immediately conduct an ocular inspection of the transferring taxpayer’s actual business location.

8. If upon ocular inspection, the new BIR district office has determined that the given business address is non-existent, inaccurate, unoccupied or occupied by persons other than the transferring taxpayer, the new BIR district office shall immediately notify in writing the old BIR district office of such fact so that the old BIR district office shall not allow the requested transfer of registration.

9. The results of the ocular inspection conducted shall form part of the registration docket of said taxpayer. Furthermore, the new BIR district office shall include the newly transferred taxpayer in its regular TCVD activities where ocular inspection of the actual business location of the newly transferred taxpayer shall be mandatorily conducted.

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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

A. Venue

RDO or Large Taxpayers (LT) Office where TIN is registered.

B. BIR Form

BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration

C. Documentary Requirements

1. Letter request addressed to the Revenue District Officer or appropriate Large Taxpayers (LT) Office having jurisdiction over the place of business of the taxpayer, indicating:

a. The original accounting period and the proposed new accounting period to be adopted; and

b. The reasons for desiring to change the accounting period.

2. Duly filled-up BIR Form No. 1905;

3. Certified true copy of the Securities and Exchange Commission approved Amended By-Laws showing the change in accounting period;

4. Sworn certification of “non-forum shopping” stating that such request has not been filed or previously acted upon by the BIR National Office, signed by the taxpayer or duly authorized representative; and

5. A sworn undertaking by a responsible officer of the taxpayer, such as a partner, president, general manager, branch manager, treasurer or officer-in-charge, to file a separate final or adjustment return for the period between the close of the original accounting period and the date designated as the close of the new accounting period on or before the 15th day of the fourth month following the end of the period covered by the final/adjustment return. The undertaking shall include a clause stating that failure to comply with such undertaking will result to the invalidation of the approval of the change in accounting period, and will subject the taxpayer to criminal offense for failure to file return, supply correct and accurate information punishable under Section 255 of the NIRC of 1997, as amended. The pro-forma endorsement is attached to Revenue Regulations No. 3-2011 as Annex “A”.

D. Procedures

1. The requesting corporation shall submit all the documentary requirements for the processing of its Certificate of Change in Accounting Period.

2. The Officer of the Day in the concerned RDO shall pre-evaluate the application if it satisfactorily complies with the herein prescribed guidelines using the Action Sheet Checklist of Requirements.

a. If found complete and in order, he shall then forward the application together with the supporting documents to the Revenue District Officer or LT Division Chief who, in turn, shall thoroughly evaluate the same. Otherwise, a Notice to Comply shall be issued by the Revenue District Officer or LT Division Chief to the representative of the applicant corporation.

b. If after the lapse of the period given in the Notice to Comply, the applicant fails to submit documents required, a Notice of Archiving shall be issued by the Revenue District Officer.

3. The Revenue District Officer shall prepare an endorsement letter addressed to the Chief, Legal Division of the Revenue Region having jurisdiction over the RDO.

4. The Revenue District Officer, within five (5) days from receipt of the application together with complete documentary requirements, shall then transmit his endorsement letter together with complete set of documents to the Legal Division of the Revenue Region for evaluation.

5. For the Large Taxpayer Service, evaluation and preparation of certificates granting change in accounting period shall be done by the concerned LT Office.

6. Upon receipt by the Chief, Legal Division of the Regional Office of applications for approval of change in accounting period, he shall assign the same to an action officer for evaluation and the appropriate action.

If in order, the Chief, Legal Division shall sign a Memorandum Indorsement for the Regional Director's issuance of Certificate Granting the Change in Accounting Period, otherwise, the same shall be returned to the RDO concerned with a memorandum of their review findings and evaluation.

7. The application for the issuance of Certificate Granting the Change in Accounting Period shall be signed by the Regional Director if he finds the same to be in order. Otherwise, the same shall be returned to the Legal Division/RDO with a memorandum of his review findings and evaluation.

8. Only applications which strictly comply with the legal and documentary requirements prescribed herein shall be approved by the Regional Director.

9. For taxpayers under the jurisdiction of the Large Taxpayers Service, the application for the issuance of Certificate Granting the Change in Accounting Period shall be signed by the ACIR, Large Taxpayers Service, if he finds the same in order. Otherwise, the application shall be returned to the concerned LT Office with a memorandum of its review findings and evaluation.

10. Immediately after the Certificate Granting the Change in Accounting Period has been approved and signed by the Regional Director, the same shall be numbered in the upper right portion of the Certificate and the Legal Division of the Revenue Region or the Large Taxpayer Service shall prepare the Certificates in three (3) copies to be issued and distributed as follows:

Original - taxpayer’s copy

Duplicate copy - to be attached to the docket

Triplicate copy - to the ACIR, Legal Service

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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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