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 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 (j) of the Tax Code).

CORPORATIONS/PARTNERSHIPS (Including Government-Owned and -Controlled Corporations) (Taxable /Non-Taxable) Tax Form BIR Form 1903 - Application for Registration for Corporations/ Partnerships (Taxable/NonTaxable)

Documentary Requirements
For Corporations/Partnerships Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, as the case may be; Copy of Mayors Business Permit or duly received Application for Mayors Business Permit, if the former is not yet available

Other documents for submission only if applicable: a) b) d) e) f) Contract of Lease; Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity; Franchise Agreement; License to Do Business in the Philippines, in case of resident foreign corporation; Proof of Registration/Permit to Operate with BOI, SBMA, BCDA, PEZA.

For Cooperatives Copy of CDA Certificate of Registration In the case of registration of branch/facility type: a) Copy of the COR of the Head office for facility type to be used by a particular branch;

b) Mayors Permit or duly received Application for Mayors Business Permit, if the former is not yet available and c) Contract of Lease, if applicable.

Documentary Requirements for new application of Authority to Print BIR form 1906 together with the following: Job order Final & clear sample Photo copy of COR/paid ARF of TP & Printer Printers Certificate of Delivery (PCD)

Documentary Requirements for new Registration of Books of Accounts BIR form 1905 together with the following: New sets of books of accounts Photocopy of COR & paid current ARF (for immediate verification and in case of systems downtime)

Procedures
a) Accomplish BIR Form 1901 and submit the same together with the documentary requirements to the RDO having jurisdiction over the place where the head office and branch, respectively. b) Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks (AABs) of the concerned RDO. Pay Documentary Stamp Tax (DST) (loose DST / BIR Form 2000* for DST on Contract of Lease, etc). Present proofs of payment.

c)

d) Submit requirements for ATP and registration of books of accounts. e) Attend the taxpayers initial briefing to be conducted by the RDO concerned for new registrants in order to apprise them of their rights and duties/responsibilities. f) The RDO shall then issue the Certificate of Registration (Form 2303) together with the Ask for Receipt notice, Authority to Print and Books of Accounts.

Deadline
Corporations, partnerships, joint ventures shall accomplish and file the application before the commencement of business operation. In the case of corporations 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.

FREQUENTLY ASKED QUESTIONS 1) Who are required to register with the BIR?

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), which he shall indicate in such return, statement or document filed with the Bureau of Internal Revenue for his proper identification for tax purposes.

2) Are non-resident aliens and non-resident foreign corporations receiving income from sources within the Philippines required to register with the BIR?

No, tax due from them shall be remitted/paid to the BIR by the payor who shall constitute as the withholding agent of the tax (RMC 39-95).

3) If the taxpayer is engaged in VATable activity, but the gross sales or receipts from business or practice of profession is P 550,000.00 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 550,000.00, 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 (RMC 39-95).

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) Are there instances where the taxpayers are required to register more than once?

Yes, registered taxpayers are required to register again in the following instances: a) Establishment of new branch/storage place/place of production

b) Engaging in different business activity (i.e. a VAT taxpayer engaging in a non-VAT activity or vice versa) c) Major changes in business structure resulting to change of ownership

6) 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.

Note: Persons engaged in either VAT or Non-VAT taxable business, whose gross sales or receipts did not exceed P 100,000 for the immediately preceding 12-month period is exempt from paying the annual registration fee.

7) 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.

8) Are branches, storage places and places of production also required to pay the Annual Registration Fee of P 500?

Each branch is required to pay the Annual Registration Fee of P 500. However, storage and production places are liable to the annual registration fee only when sales operations are conducted thereat.

9) Who are required to register without paying the registration fee? a) Non-stock, non-profit organizations and associations, not engaged in trade or business, and cooperatives (RMO 41-94) b) Government agencies and instrumentalities, government offices not engaged in proprietary activities c) Storage places/place of production/extension offices where no selling operations are conducted thereat (RMO 41-94)

d) Taxpayers enjoying exemptions under R.A. 6810 (Kalakalan 20) e) Persons engaged in either VAT or Non-VAT taxable business, whose gross sales or receipts did not exceed P 100,000 for the immediately preceding 12-month period (RR 11-2000) f) Persons who will be engaging in business for first time whose expected gross sales or receipts for any 12-month period will not exceed P 100,000 (marginal income earner) (RR 11-2000) g) Individuals earning purely compensation income/overseas workers (Sec. 236 of the NIRC)

10) 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?

No, since the annual registration fee is payable annually, they are no longer required to pay the registration fee to the new district office, provided the P 500 was already paid.

11) 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)

12) When will the Certificate of Registration be issued to the taxpayer?

The Certificate of Registration (BIR Form 2303) will be issued not later than five (5) working days from filing of application and submission of all documentary requirements, and upon presentation of duly validated BIR Form 0605 as proof of payment of Annual Registration Fee or Official Receipt.

13) Who will issue the Certificate of Registration?

The RDO having jurisdiction of the head office, branch, storage/ production place shall issue the Certificate of Registration.

14) How many Certificate of Registration (BIR Form 2303) shall be issued by the Revenue District Office?

For every Application for Registration, there shall be a corresponding Certificate of Registration to be issued to the head office and each branch, each storage place or each place of production being registered.

15) How are the registered activities reflected in the Certificate of Registration?

The RDO issuing the Certificate of Registration shall reflect the registered activities in the Certificate by checking the box(es) corresponding to the approved registered activities, and cross- out the boxes not applicable. For example, if the registration is for VAT only, the RDO shall check the box for VAT and cross-out all other boxes.

16) Why is there a need to cross-out in the Certificate of Registration the activities which have not been applied for registration by the taxpayer?

This is to prevent the taxpayer from making undue alterations in his Certificate of Registration.

17) What will the taxpayer do with the Certificate of Registration and the Proof of Payment of Annual Registration Fee?

The original copy of Certificate of Registration and the duly validated BIR Form 0605 as proof of payment of Annual Registration Fee are required to be displayed in any conspicuous place in the head office, branch office, storage place or place of production.

18) What are the instances when a taxpayer can apply for cancellation of his registration?

A taxpayer can apply for cancellation of his registration in the following instances:

a) due to closure/cessation or termination of business; and b) change in organization structure.

19) Is there a particular form prescribed for Application for Cancellation of Registration?

Yes, BIR Form 1905 (Application for Registration Information Update).

20) Where shall the Application for Registration Information Update be filed?

It shall be filed with the RDO who issued the Certificate of Registration. For VAT taxpayer, he shall further notify the RDO where the Home Office is registered.

21) 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

Registration of Books & Accounts

DESCRIPTION All corporations, companies, partnerships or persons required by law to pay internal revenue taxes shall keep a journal and a ledger or their equivalents such as subsidiary ledgers, simplified books of accounts. CORPORATIONS/PARTNERSHIPS Newly-Registered (In General) Tax Form BIR Form 1903 - Application for Registration for Corporations/Partnerships (Taxable/NonTaxable) Including GAIs And LGUs Documentary Requirements a) Permanently bound books of accounts for registration/stamping or the bound journals and/or ledgers b) Proof of Payment of Annual Registration Fee (BIR Form 0605) current year Procedures For Taxpayers Using Centralized Bookkeeping a) Submit duly accomplished BIR Form 1903 at the RDO/LTAD/LTDO where the head office is registered. b) Stamping and registration of books: The books of accounts shall be registered at the RDO/LTAD I OR II/LTDO of the head office before these books are used. For Taxpayers Using Decentralized Bookkeeping

a) Submit duly accomplished BIR Form 1903 at the RDO/LTAD I OR II/LTDO where the head office and its branches are registered. b) Stamping and Registration of books: The books of accounts shall be registered at the RDO/LTAD I OR II of the Head Office or Branch before these books are used.

Subsequent Registration of Books/Renewal (In General) Tax Form BIR Form 1905 - Application For Registration Information Update Documentary Requirements a) Photocopy of the first page of the previously registered books b) Bound journals and/or ledgers c) Proof of Payment Annual Registration Fee (BIR Form 0605) current year & unpaid prior years Procedure For Taxpayers Using Centralized Bookkeeping a) Submit duly accomplished BIR Form 1905 at the RDO/LTAD I or II/LTDO where the head office is registered. b) Stamping and registration of books: The books of accounts shall be registered at the RDO/LTAD I or II/LTDO of the head office before these books are used. For Taxpayers Using Decentralized Bookkeeping a) Submit duly accomplished BIR Form 1905 at the RDO/LTAD I or II/LTDO where the head office and its branches are registered. b) Stamping and Registration of books: The books of accounts shall be registered at the RDO/LTAD I OR II/LTDO of the Head Office or Branch. Note: With the implementation of the E-Commerce Law, the requirement of binding and stamping of computerized books of accounts and/or receipts and invoices generated by a duly approved CAS shall no longer be necessary, provided that: Soft copy of the computerized books of accounts and other accounting records/documents in Text File format shall be made available in: - CD ROM (Read Only) - Electronically archived information

 A duly notarized certification in the form of an affidavit ascertaining/attesting the accuracy of the number of receipts and invoices used during the year and soft copy of books of accounts and other accounting records/documents in Text File Format stamped received within thirty days (30) from the close of taxable year.