Index for Application for Taxpayer Identification Number (TIN):
- DESCRIPTION
- FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS
- ESTATES (under judicial settlement)
- TRUSTS
- INDIVIDUALS EARNING PURELY COMPENSATION INCOME
- NON-RESIDENT CITIZENS
- OCWs/SEAMEN EARNING PURELY FOREIGN-SOURCED INCOME
- CORPORATIONS/PARTNERSHIPS (Including Government-Owned and -Controlled Corporations) (Taxable /Non-Taxable)
- NONRESIDENT FOREIGN CORPORATIONS
- GOVERNMENT AGENCIES AND INSTRUMENTALITIES
- LOCAL GOVERNMENT UNITS
- ONE TIME TAXPAYERS (With No Previously Issued TIN)
- PERSONS REGISTERING UNDER E.O. 98 (securing a TIN to be able to transact with any government office, e.g. LTO, NBI, DFA, etc.)
- POSSESSION OF MULTIPLE TIN
- FREQUENTLY ASKED QUESTIONS
- RELATED REVENUE ISSUANCES
- CODAL REFERENCE
Any person, whether natural or juridical, required under the authority of the Internal Revenue Code to make, render or file a return, statement or other documents, shall be supplied with or assigned a Taxpayer Identification Number (TIN) to be indicated in the return, statement or document to be filed with the Bureau of Internal Revenue, for his proper identification for tax purposes (Sec. 236 (i) of the Tax Code).
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 version 2018;
› Any identification issued by an authorized government body (e.g. Birth Certificate, passport, 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
Procedures
a) Accomplish BIR Form 1901 version 2018 and submit the same together with the documentary requirements with the New Business Registrant Counter of the RDO having jurisdiction over the place where the head office and branch, respectively.
b) 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 use) at the New Business Registrant Counter in the BIR Office.
c) 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.
Note: Taxpayer may attend the scheduled 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 also 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 business, it shall be reckoned from the day when the first sale transaction occurred or within thirty (30) calendar days from the issuance of Mayor's Permit/Professional Tax Receipt (PTR) by LGU, which ever comes earlier
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 deceased and judicial settlement;
Other documents for submission only if applicable:
a) DTI Certificate of Registration Business Name, if business trade name shall be used;
b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
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);
d) Franchise Documents;
e) Marriage Contract.
Procedures
a) Accomplish BIR Form 1901and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the estate.
b) 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 return, statement or declaration as required in the Tax Code and payment of any tax due.
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 trade name shall be used;
b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
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);
d) Franchise Documents.
Procedures
a) Accomplish BIR Form 1901and submit the same together with the required attachments to the Revenue District Office having jurisdiction over the registered address of the trusts.
b) 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 return, statement or declaration as required in the Tax Code and payment of any tax due
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 identification issued by an authorized government body (e.g. Birth Certificate, passport, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant;
2. Marriage Contract, if applicable;
3. For Alien Employee - Passport; and
4. Working Permit; or Photocopy of duly 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. Accomplish BIR Form 1902 and submit the same together with the documentary requirements to the employer.
2. The employer shall accomplish the applicable sections of the application form.
3. Submit BIR Form 1902 to the Revenue District Office (RDO) having jurisdiction over the place 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.
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
- Birth certificate or any valid identification showing name, address and birth date; or -Passport with visa; or
- Employment contract
Procedures
- Accomplish BIR Form 1904 and submit the same, together with the required attachments to the RDO having jurisdiction over the place of residence of the applicant.
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
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 foreign corporation);
› Articles of Incorporation or Articles of Partnerships;
› Payment of P500.00 for Registration Fee and P30.00 for loose 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 & clear sample of Principal Receipts/ Invoices;
Other documents for submission only if applicable:
› Board Resolution indicating the name of the authorized representative or Secretary’s Certificate, in case of authorized 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 version 2018;
b) BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices; and
c) Payment of P500.00 for Registration Fee (if applicable) and P30.00 for loose DST or Proof of Payment of Annual Registration Fee (ARF).
Procedures
a) Accomplish BIR Form 1903 version 2018 and submit the same together with the documentary requirements with the New Business Registrant Counter of the RDO having jurisdiction over the place where the head office and branch, respectively.
b) Pay the following at the New Business Registrant Counter in the BIR Office.
(i) Annual Registration Fee (P500.00);
(ii) Documentary Stamp Tax (P30.00) (if applicable)
(iii) BIR Printed Receipt/Invoice (if opted to buy for use)
c) 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.
Note: Taxpayer may attend the scheduled initial briefing for new business registrants to be conducted by the concerned RDO in order to apprise them of their rights and duties/responsibilities.
Non-individual business taxpayer may also submit application via electronic mail through BIR New Business Registration (NewBizReg) Portal.
Deadline
› Corporations and their branches shall accomplish and file the application on or before the commencement of business, it shall be reckoned from the day when the first sale transaction occured or within thirty (30) calendar days from the issuance of Mayor's Permit/PTR by LGU, or Certificate of Registration issued by the Securities and Exchange Commission (SEC), whichever comes earlier
› In the case of corporations (Taxable or Non-taxable) where documentary stamp tax (DST) is required to be paid within five (5) days after the close of the 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, statement or declaration as required by the Code, as amended
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
Accomplish BIR Form 1903 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the government agencies and instrumentalities.
Deadline
Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment any tax due
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
- Accomplish BIR Form 1903 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the government agencies and instrumentalities or local government units.
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
NONRESIDENT FOREIGN CORPORATIONS
Tax Form
Application for Registration of Nonresident Foreign Corporation is online through Online Registration and Update System (ORUS).
Documentary Requirements
Scanned copy of any Apostollized official documentation issued by an authorized government body (e.g. government agency (tax authority) thereof, or a municipality) that includes the name of the non-individual and the address of its principal office in the jurisdiction in which the non-individual was incorporated or organized (e.g. Articles of Incorporation, Certificate of Tax Residency);
If transacting through a Representative:
1.1 Apostollized Board Resolution/Secretary’s Certificate (or equivalent);
1.2 Any government-issued ID of the authorized representative.
Procedures
- Create an ORUS account. Visit www.bir.gov.ph, go to eServices and look for the ORUS icon.
- Complete the application form online and upload scanned copy of documentary requirements and submit application online.
Processing of application is within three (3) working days.
ONE TIME TAXPAYERS (With No Previously Issued TIN)
1. PAYOR OF CAPITAL GAINS TAX INVOLVING SHARES OF STOCKS
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 name, address, birth date and 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 card; and/or
4.Passport (also in cae of non-resident alien not engage in trade or business)
- Marriage Contract, if the applicant is a married woman
-Deed of Sale
Procedures
- Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the seller / transferror.
Deadline
Application shall be accomplished and filed before filing a return, statement 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 - 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 name, address, birth date and 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 card; and/or
4. Passport (also in cae of non-resident alien not engage in trade or business)
- Marriage Contract, if the applicant is a married woman
- Deed of Sale
Procedures
Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the location of the property.
Deadline
Application shall be accomplished and filed before filing a return, 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 government office)
Documentary Requirements
- Birth Certificate or any valid identification card that will show the applicant's complete name, address, birth date and 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 card; and/or
4. Passport (also in cae of non-resident alien not engage in trade or business)
- Marriage Contract, if the applicant is a married
- Deed of Donation
Procedures
If Donation Is Real Property
- Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the place of domicile of the donor at the time of donation.
If Donation Is Personal Property
- Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the address/domicile of the donor at the time of donation.
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.
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 office)
Documentary Requirements
- Birth Certificate or any valid identification card that will show the applicant's complete name, address, birth date and 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 card; and/or
4. Passport (also in cae of non-resident alien not engage in trade or business)
- Marriage Contract, if the applicant is a married woman
- Deed of Donation
Procedures
If Donation Is Real Property
- Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office No. 39 – South Quezon City.
If Donation Is Personal Property
- Accomplish BIR Form 1904 and submit the same, together with the required attachments, at RDO 39 – South Quezon City.
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.
5. PAYOR OF ESTATE TAX - Decedent with legal residence 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 name, address, birth date and 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 card; and/or
4. Passport (also in cae of non-resident alien not engage in trade or business)
- Marriage Contract, if the applicant is a married woman.
- Death certificate of decedent
Procedures
- Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the domicile/permanent residence of the decedent at the time of death.
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.
6. PAYOR OF ESTATE TAX – Non-Resident Decedent Without Administrator in 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 office)
Documentary Requirements
- Birth Certificate or any valid identification card that will show the applicant's complete name, address, birth date and 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 card; and/or
4. Passport (also in cae of non-resident alien not engage in trade or business)
- Marriage Contract, if the applicant is a married woman.
- Death certificate of decedent
Procedures
Accomplish BIR Form 1904 and submit the same, together with the required attachments, at RDO 39 – South Quezon City.
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.
7. PAYOR OF ESTATE TAX – Non - Resident Decedent With Administrator in 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 office)
Documentary Requirements
- Death certificate of decedent
- Birth Certificate or any valid identification card that will show the applicant's complete name (Philippine Administrator), address, birth date and 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 card; and/or
4. Passport (also in cae of non-resident alien not engage in trade or business)
- Marriage Contract, if the applicant is a married woman
Procedures
- Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the place where administrator is registered or in the absence of registration, in the place 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 identification card that will show the applicant's complete name (Philippine Administrator), address, birth date and 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 card; and/or
4. Passport (also in cae of non-resident alien not engage in trade or business)
- Marriage Contract, if the applicant is a married woman
- Certification from awarding company/person
Procedures
- Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over residence of the applicant.
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
9. VEHICLE REGISTRANT
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 name (Philippine Administrator), address, birth date and 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 card; and/or
4. Passport (also in cae of non-resident alien not engage in trade or business)
- Marriage Contract, if the applicant is a married woman
- Deed of Sale or COR with LTO, in the case of a sale of second-hand vehicle
- Cash Invoice or Official Receipt for brand new vehicles in case of claim of winnings involving personal properties subject to registration
Procedures
- Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the applicant.
Deadlines
- Application shall be accomplished and filed before transacting with any government agencies or instrumentalities.
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 TIN to be able to transact with any Government Office)
Documentary Requirements
› Individual
1) Any identification issued by an authorized government body (e.g. Birth Certificate, passport, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant;;
2) Passport (in case of non-resident alien not engaged in trade or business);
3) Marriage Contract, if the applicant is a married woman;
› Non-Individual
› Document to support transaction between a non-resident foreign corporation and the withholding agent(e.g. bank certification, invoice, contract, etc.).
Procedures
Accomplish BIR Form 1904 and submit the same together with the documentary requirements to the RDO having jurisdiction over the residence of the applicant.
Deadlines
› Application shall be accomplished and filed before transacting with any government agencies or instrumentalities.
Only one (1) TIN shall be assigned to a taxpayer. Possession of multiple TIN is prohibited. Any person who will get more than one (1) TIN shall be criminally liable under Section 275 of the Tax Code, as amended.
1) Who are required to register with the BIR?
Every person subject to any internal revenue tax shall register once with the appropriate Revenue District Officer:
- Within ten (10) days from the date of employment, or
- On or before the commencement of business, or
- Before payment of any tax due, or
- Upon filing of a return, statement or declaration as required in the NIRC.
- Death of individual;
- Full settlement of the tax liabilities of the estate;
- Discovery of a taxpayer having multiple TINs; and
- 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 time of the filing of their monthly withholding tax return as applicant under EO 98, series of 1998 (Sec.4.1v of RR 7-2012).
3) If the taxpayer is engaged in VATable activity, but the gross sales or receipts from business or practice 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 gross 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 case of marginal income earners with gross sales or receipts of P 100,000 and below, they have no other option but to register as non-VAT taxpayer.
4) Are taxpayers required to register their business annually?
No, taxpayers are required to register only 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 business. Thereafter, taxpayers should pay the annual registration fee not later than January 31 every year.
6) Where should a taxpayer register?
All taxpayers are required to register with the RDO having jurisdiction over the head office, branch office, place of production or storage place where inventory of goods for sale or use in business are kept.
7) Are branches, storage places and places of production also 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, storage and production places are liable to the ARF only when sales operations are conducted thereat.
8) Who are required to register without paying the ARF?
a) Cooperatives duly registered with the CDA;
b) Individual residents earning purely compensation income
c) OCWs/OFWs;
d) Marginal Income Earners;
e) GAIs, in the discharge of their governmental functions;
f) LGUs, in the discharge of their governmental functions;
g) Tax exempt corporations such as those enumerated under Section 30 of the Code, as amended, in pursuance of tax-exempt activities;
h) Non-stock/non-profit organizations not engaged in business;
i) Persons subject to tax under one-time transactions;
j) Persons registered under EO 98, series of 1998; and
k) Facility/ies where no sales transactions occur.
9) Are taxpayers transferring business address within the year either within the same district or to another district required to pay another registration fee of P 500.00?
No, since the ARF is payable annually, they are no longer required to pay the registration fee to the new district office, 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 renewal.
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 approved Authority to Print and Registered books of accounts.
12) Who will issue the COR?
The RDO having jurisdiction of the head office or branch shall issue the COR.
13) How many COR (BIR Form 2303) shall be issued by the Revenue District Office?
For every Application for Registration, there shall be a corresponding COR to be issued to the head 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 duly validated BIR Form 0605 as proof of payment of ARF are required to be displayed in any conspicuous place in the head office and branch office.
15) What are the instances when a taxpayer can apply for cancellation of his registration?
The TIN/Registration cancellation shall take place 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 form 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 further 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 jurisdiction over his place of business and seek assistance.
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
Section 232 to 235 of the National Internal Revenue Code
