April 2, 2012

REVENUE REGULATIONS NO. 07-12

SUBJECT : Amended Consolidated Revenue Regulations on Primary

Registration, Updates, and Cancellation

TO : All Internal Revenue Officers and Others Concerned

SECTION 1. Scope. — Pursuant to Section 244 of the 1997 National Internal

Revenue Code (NIRC), as amended, in relation to Chapter II of Title IX speci cally
Section 236 thereof, these Regulations are hereby promulgated in order to amend,
consolidate and update all existing revenue regulations relative to primary registration,
particularly on the following:
1. Registration, updates and cancellation procedures;
2. Venue, Forms & Documentary Requirements;
3. Annual Registration fee;
4. Certification fee; and
5. Penalties for registration-related violations.
SECTION 2. Objectives. — These Regulations are issued to:
1. Revise, prescribe and implement recent/additional policies relating to
Primary Registration, updates, and cancellation procedures amending
the provisions of Revenue Regulations No. 11-2008;
2. Amend and incorporate the policies prescribed under Revenue
Regulations No. 5-2010 on Transfer of Registration Records and
Taxpayer Identification Number (TIN) Card Issuance. ATHCac

SECTION 3. De nition of Terms. — For purposes of these Regulations, the

following words and/or phrases shall be defined as follows:
1. "Primary Registration" — the process by which a person, whether an
individual, including estates and trusts, or a corporation and other
juridical entities, upon application and full compliance with the
registration requirements prescribed in these Regulations, is
registered with and consequently included in the registration
database of the Bureau of Internal Revenue (BIR).
Primary Registration may involve two scenarios depending on the
purpose of the taxpayer applying for registration as follows:
i. TIN ISSUANCE AND REGISTRATION — refers to issuance of TIN
to all persons who will engage in business, practice of
profession or employment and who may or may not be subject
to any national internal revenue tax but may be required to le
the corresponding tax return, statement or other documents as
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 required by the Code such as: income tax, estate and donor's
tax, value added tax, percentage tax, withholding tax, excise tax
and documentary stamp tax (DST), including registration of its
branch/es (for purposes of securing a branch code);
ii. PURELY TIN ISSUANCE — refers to issuance of TIN to
applicants under Executive Order (EO) 98, series of 1998 e.g., in
the case of individuals required to incorporate the TIN in all
forms, permits, licenses, clearances, o cial papers and
documents which they secure from other government agencies
e.g., Local Government Unit (LGU), Department of Trade and
Industry (DTI), Land Transportation O ce (LTO), Department of
Foreign Affairs (DFA), etc. It also includes issuance of TIN to
Overseas Filipino Workers (OFWs)/Overseas Contract Workers
(OCWs) as de ned under these Regulations as well as to Non-
Resident Foreign Corporations (NRFC)/Non-Resident Alien not
engaged in Trade or Business (NRANETB) subject to nal
withholding tax on income derived from sources within the
Philippines.
2. "Secondary Registration" — shall pertain to subsequent registration
activities after the issuance of BIR Certi cate of Registration (COR)
relative to the printing and issuance of o cial receipts/sales invoices;
keeping/registering of books of accounts and other accounting
records; applying for certain accreditation requirements and securing
other applicable registration-related permits.
3. "Taxpayer Identi cation Number (TIN)" — shall pertain to the system-
generated reference index number issued and assigned by the BIR to
each and every person registered in its database. In all of the
business and/or personal transactions of the registered person
whether these are with government o ces or otherwise, this
reference index number is required to be indicated.
The TIN comprises of a 9 to 13 digit numeric code where the rst 9
digits is the TIN proper and the last 4 digits is the branch code. The
branch code digits may be increased depending on future systems
enhancements and policy declarations of the Commissioner of
Internal Revenue (CIR).
4. "Filipino Overseas Contract Worker (OCW)/Overseas Filipino Worker
(OFW)" — an individual citizen of the Philippines as de ned in Section
2 of the Revenue Regulations 1-2011 which provides: ETHCDS

"Section 2. Definition of an OCW. —

OCW refers to Filipino citizens employed in foreign countries, commonly
referred to as OFWs, who are physically present in a foreign country as a
consequence of their employment thereat. Their salaries and wages are
paid by an employer abroad and is not borne by any entity or person in the
Philippines. To be considered as an OCW or OFW, they must be duly
registered as such with the Philippine Overseas Employment
Administration (POEA) with a valid Overseas Employment Certi cate
(OEC).
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 Seafarers or seamen are Filipino citizens who receive compensation for
services rendered abroad as a member of the complement of a vessel
engaged exclusively in international trade. To be considered as an OCW or
OFW they must be duly registered as such with the Philippine Overseas
Employment Administration (POEA) with a valid Overseas Employment
Certi cate (OEC) with a valid Seafarers Identi cation Record Book (SIRB)
or Seaman's Book issued by the Maritime Industry Authority (MARINA).

5. "Commencement of Business" — in the case of pursuit of business or

practice of profession, it shall be reckoned from the day when the
rst sale transaction occurred or within thirty (30) calendar days from
the issuance of Mayor's Permit/Professional Tax Receipt (PTR) by
LGU, or Certi cate of Registration issued by the Securities and
Exchange Commission (SEC), whichever comes earlier.
6. "Head O ce (HO)" — refers to the declared speci c or identi able
principal place/head o ce of business as stated in the Articles of
Incorporation/Articles of Partnership/Articles of Cooperation/DTI
Certi cate of Registration, as the case may be, or, in the absence
thereof, the place where the complete books of accounts are kept. It
is the xed place of business, whether rented or owned, and whether
or not the products/services being sold are actually located or
displayed thereat. For persons who conduct business in a nomadic or
roving manner, such as peddlers, "tiangges", mobile store operators,
common carriers/school bus operators without designated
garages/terminals, etc., their place of residence shall be considered
as the HO.
7. "Branch" — means a separate or distinct establishment or place of
business where sales transactions are conducted independently from
the HO. For purposes of these Regulations, branch shall include the
following:
i. Sales outlet or establishment situated in another
location/address other than at the HO;
ii. Facility with sales activity;
iii. Real properties for lease including car parks, with
Administrative O ce shall be considered as a branch. If Cash
Register Machines (CRM)/Point-of-Sales Machines (POS) are
used thereat, the same shall be registered under existing
CRM/POS policies and procedures prescribed under the
regulations on secondary registration process;
iv. For Public Transport Operators with more than one (1)
franchise, each additional franchise/Certi cate of Public
Convenience (CPC) which a transportation operator owns or
operates, regardless of the number of units under each
franchise/CPC shall be considered as a branch. For private
transport operators, the operator shall register each garage
with administrative office as a branch; CIDcHA

v. Toll Way Company operating more than one "hi-

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 way/road/expressway", shall register each succeeding "hi-
way/road/expressway" as a branch. However, each Toll Way
"entry/exit" shall not be registered as branch. It shall register
CRM/POS used under existing CRM/POS policies and
procedures;
vi. For National Government Agencies (NGAs) and its
instrumentalities where the source of fund is not coming from
the Department of Budget and Management (DBM) (e.g.,
foreign-assisted projects, special funds etc.) which requires the
payment of other internal revenue taxes, a separate branch
code in the TIN shall be assigned for each special fund.
However, upon expiration thereof, it shall be the duty of the
NGA to update its registration;
vii. Other separate or distinct establishment/s which conduct
sales transactions independent of the HO.
Unmanned sales outlets/service equipment such as Automated
Vending Machines (AVM), Automated Ticket Dispensing
Machines, Automated Teller Machines (ATMs) and the like shall
be registered under existing CRM/POS policies and procedures
prescribed under the regulations on secondary registration
process.
Branch and facility situated abroad of a domestic corporation or
resident citizen shall be registered with the BIR district o ce
having jurisdiction over the HO.
8. "Facility" — may include but not limited to place of production,
showroom, warehouse, storage place, garage, bus terminal, or real
property for leasewith no sales activity. A facility shall be registered
as a branch whenever sales transactions/activities are conducted
thereat. Registration of the "Facility" with no sales activity is not
subject to payment of Annual Registration Fee (ARF).
9. "Administrative O ce" — shall refer to an o ce where records of
sales and/or cash collections are kept which can be registered either
as HO or branch.
When an administrative o ce is located in a facility, the latter becomes
a branch for purposes of these Regulations and therefore subject to
ARF.
In the case of real properties for lease, garages, or bus terminals and
other similar establishments, this refers to the particular space or
o ce set up in the area which does not only facilitate the expediency
of operations conducted thereat, including the maintenance and
upkeep of the premises, but which, in certain instances, also functions
as the cashier to which all revenues generated thereat are remitted on
periodic basis or also maintains records of transactions on a limited
scale.
10. "Principal or Main Employer" — shall refer to the employer to whom
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 an employee renders his services for most of his time during the
taxable year. It does not necessarily pertain to that employer from
whom the employee receives a higher salary/pay. Accordingly,
between an employer who gives an individual a higher salary for a
part-time job and an employer who pays the same individual lesser
compensation for an employment on full-time basis, the latter is
considered as the principal/main employer.
11. "Mixed Income Earner" — shall refer to a compensation-earner who
at the same time is engaged in business or practice of profession.
12. "Marginal Income Earner" — shall refer to those * individual whose
business do not realize gross sales or receipts exceeding P100,000 in
any 12-month period. CIAacS

13. "Self-employed Individual" — one who may either be a single

proprietor engaged in business or in the practice of his profession.
14. "Updates" — shall mean the process by which the information
previously supplied during the Primary Registration process are
changed or modi ed ( e.g ., surname, address within same district
o ce, exemption status and quali ed dependents, etc.) either upon
the taxpayer's or BIR's initiative. It shall include end dating the
registered tax types of a business of an individual on the occasion of
such individual's cancellation of his or her business registration or
during temporary non-operations (e .g ., labor disputes, business
reverses, etc.).
15. "Transfer of Registration" — shall mean the process of transmitting
the records of a registered taxpayer from one BIR district o ce to
another where the new registered address falls under the jurisdiction
of a BIR district office other than where it is currently registered.
16. "Cancellation" — shall mean the process by which the information
pertaining to Primary Registration of a taxpayer is tagged as
"cancelled" but nevertheless remains as part of the BIR's registration
database.
17. "End dating" — shall, for purposes of preventing the creation of stop
ler cases, refer to the process of indicating in the system the end of
the taxable period or date of the last return period for a particular
registered form type/tax type for which a return is required to be filed.
18. "Stop Filer cases" — shall refer to system created cases when a
taxpayer fails to le a return for a required tax type for a taxable
period (i.e., Income Tax, VAT, Percentage Tax, etc.,) which is required
to be filed regularly (monthly, quarterly, annually).
19. "Tagging" — shall mean the process by which the business
registration information of a taxpayer is tagged as "Inactive" but
nonetheless remains part of the BIR's registration database.
20. "Inactive" — shall refer to the status of the business of any of the
following:
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 i. A non-individual taxpayer that has noti ed the BIR district o ce
of the temporary cessation of its business operations;
ii. A taxpayer that has stopped ling all its tax returns for the last
two (2) years, which requires issuance of a notice of
investigation;
iii. A newly registered taxpayer who fails to le the required tax
returns/declarations due for the applicable initial quarter;
iv. A taxpayer that may be identi ed as such by the CIR in a
separate revenue issuance.
21. "Ceased/Dissolved" — shall refer to the status of a registered
taxpayer who has completed the requirements for cancellation of
registration prior to the termination of audit.
SECTION 4. Policies on the Application and Issuance of Taxpayer
Identification Number (TIN). —
Annex "A" of these Regulations provides for and lists down the venue, forms and
documentary requirements for the registration of each type of applicant. Application
with incomplete documentary requirements shall not be processed. It may be received
and shall be processed only upon full compliance of the requirements. AIHECa

1. General Rules in the Application and Issuance of TIN. —

i. The TIN, once assigned to a particular taxpayer, is non-
transferable and there shall be no instance where two or
several taxpayers are holders of the same TIN;
ii. Only one TIN shall be assigned to the taxpayer, regardless of
variety of transactions e.g., employee who is at the same time
engaged in business. Once assigned with a TIN, a taxpayer is
precluded from applying for another TIN, except for banks with
both Regular Banking Unit (RBU) and with Foreign Currency
Deposit Unit (FCDU) where each unit is assigned with different
TINs. Any person who shall secure more than one TIN shall be
subject to the penalty prescribed under Section 15 of these
Regulations;
iii. The Estate of a deceased person or a Trust under an
irrevocable trust agreement shall be issued a TIN separate and
distinct from the TIN of the deceased person and/or trustee;
iv. Minors who are earning and/or who are under the
circumstances prescribed under Executive Order (EO) No. 98,
series of 1998 shall be supplied with TIN;
v. 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 ling of their monthly withholding
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 tax return as applicant under EO 98, series of 1998;
vi. Branches of identi ed Large Taxpayer shall be registered at
the Large Taxpayers Service (LTS) where the HO is registered;
vii. All incorporators of corporations/associations (stock and
non-stock), partners of partnerships and members of
cooperatives must have TINs.
2. Persons Who Are Required to or May Secure TIN. —
i. Every person subject to any national internal revenue tax such
as: income tax, estate and donor's taxes, value-added tax,
percentage tax, withholding tax, excise tax, and DST, including
its branches (for purposes of securing branch code); also
includes persons subject to taxes under One Time Transactions
(ONETT) such as but not limited to Capital Gains Tax, Donors
Tax and Estate Tax;
ii. Any person who, although exempt from the imposition of the
taxes imposed under the Code, as amended, is nevertheless
required to withhold taxes on account of income payments
made to taxable individuals or entities;
iii. Pursuant to Section 236 (I) of the NIRC, as amended, any
person required under the authority of said Code, as amended,
to make, render or le a return, statement or other document
whereby he is required to indicate his TIN in such return,
statement or document led with the BIR for his proper
identi cation for tax purposes, and which he shall indicate in
certain documents, such as, but not limited to the following:
a) Sugar quedans, re ned sugar release order or similar
instruments to re ect the TIN of the owner or seller of
the sugar;
b) Domestic bills of lading to re ect the TINs of the
owner/s of the ships and consignees of commercial
value shipment;
c) Documents to be registered with the Registry of Deeds
or Assessor's O ce, to re ect the TINs of persons who
are parties to the real property transactions;
d) Registration certi cates of transportation equipment by
land, sea or air, to re ect the TINs of transport
equipment owners;
e) Documents to be filed or registered with the SEC;
f) Building construction permits to re ect the TINs of
owners and contractors of buildings and civil works; cSTDIC

g) Application to open bank account or loan with banks,

financial institutions and other financial intermediaries;
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 h) Application for Mayor's Permit;
i) Application for business license with the DTI;
j) Other documents such as the following:
1) O cial receipts, invoices and vouchers required
to be issued by persons who are not engaged in
business, non-government organizations, including
non-stock, non-profit organizations or foundations;
2) Application for franchise from the Land
Transportation and Franchising Regulatory Board
(LTFRB), Maritime Industry Authority (MARINA)
and other government regulatory authorities;
3) Application for accreditation with the Department
of Education (DepEd), Commission on Higher
Education (CHED) and other agencies;
4) Application for Tax Exemption and registration as
Donee institution;
5) Application for Tax Clearance from internal tax
liabilities;
6) Application for business or travel passport with
the DFA or persons who are gainfully employed;
7) Application for Community Tax Certi cate with a
LGU of persons who are gainfully employed;
8) Bid forms for government contracts;
9) Such other documents similar to any of the above
or as hereafter are required.
iv. Pursuant to EO 98, series of 1998, persons whether natural or
juridical, dealing with all government agencies and
instrumentalities, including Government-Owned and/or
Controlled Corporations (GOCCs), and all Local Government
Units (LGUs), are thereby required to incorporate their TIN in all
forms, permits, licenses, clearances, o cial papers and
documents which they secure from these government
agencies, instrumentalities, including GOCCs and LGUs.
However, in the case of diplomatic missions and international
organizations, as identi ed by the DFA, together with their
accredited foreign personnel, which, pursuant to Executive
Order No. 31, are exempted from the requirements of the TIN
when they apply for any government permit, license, clearance,
o cial paper or document, it shall be su cient that their
request for above-named documentation is accompanied by
the corresponding endorsement of the DFA, which shall include
the o cial identity card issued by the O ce of Protocol of the
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 Department, for the purpose of establishing the bona de
status of such entities and individuals.
3. Securing of TIN through Other Facilities/Agencies. — While the
application and issuance of TIN is generally made through the
concerned BIR district o ce, the same upon certain circumstances
provided for by existing rules and regulations, may be obtained either
through the e-REG facility in the BIR website, or through the SEC or
through other facilities/agencies as may be made available in the
future. cEISAD

Applicants whose TINs have been secured through the e-REG facility
shall complete their registration with the BIR district o ce ( e.g.
persons to engage in business/practice of profession), but shall no
longer be required to ll out the forms for "Application for
Registration". Instead, a printout of the "System Con rmation Page"
and the lled out on-line "BIR Form 1901", which is the proof of e-TIN
registration, shall be submitted to the concerned BIR district o ce,
together with the documentary requirements prescribed in Annex "A".
In the case of corporations/partnerships (including GOCCs), which
upon registration with the SEC has already been assigned with a TIN,
the "Application for Registration" (BIR Form 1903) shall be completed
and submitted to the BIR district o ce which has jurisdiction over its
principal place of business. The articles of incorporation, together
with the SEC Registration Certi cate where the TIN is indicated, as
well as proof of authority given to its representative must be
submitted to the concerned BIR district o ce during the completion
of registration of its business.
4. Registration of Business Taxpayers. — The submission of a Mayor's
Permit prior to registration is mandatory. Provided, however, that if it
is still in process with the concerned LGU, a duly stamped "Received"
application for Mayor's Permit will temporarily su ce to qualify
him/her/it for registration, provided, further that a duly approved
permit shall be submitted within thirty (30) calendar days from date
of registration. Failure to submit the same shall subject the taxpayer
to TCVD/Ocular Inspection to be conducted by the BIR district o ce
for purposes of verifying the existence of the taxpayer's business.
Consequently, if upon validation it can be determined that the
business is non-existent and fails to le regularly the tax
returns/declarations for his/her/its registered tax types, the BIR
district o ce shall observe the procedures on tagging of the
taxpayer's status as "Inactive" pursuant to Section 11 (2) hereof.
Business taxpayers and those required to issue receipts, shall submit
the following requirements to complete their registration:
i. Application for Authority to Print (ATP) Receipts/Invoices;
ii. Registration of Manual Books of Accounts; or
iii. Application for Permit to use Computerized Accounting
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 System (CAS) or components thereof, if applicable;
iv. Application for Permit to use Loose Leaf Accounting Records,
if applicable;
v. Application for Permit to Use CRM/POS Machines, and the like,
if applicable;
vi. Permit to Operate for taxpayers engaged in
activities/transactions involving products subject to excise
taxes.
As a general rule, it shall be mandatory for the BIR district o ce to
process and issue simultaneously the COR, ATP and register the
books of accounts of business taxpayers immediately after
registration and upon complete submission of the requirements
within the period prescribed under the existing process provided by
the BIR Citizen's Charter. The BIR district o ce must ensure that
taxpayers will be issued their registration certi cates/permits (COR,
ATP, Books of Accounts) upon commencement of their business.
5. Issuance of TIN Card. — Issuance of TIN Card for the rst time shall
be free of charge subject to the provisions of Section 15 of these
Regulations. The same must be processed and released to the
applicant within the same day upon the submission to the BIR district
o ce of the complete documentary requirements as prescribed in
these Regulations after the cut-off period of 1 p.m.
The TIN Card shall contain the following information:
• Serial Number;
• Registered Name of the applicant;
• TIN;
• Address;
• Birth date or date of incorporation;
• Date of issue;
• Signature of the CIR;
• Signature of the TIN owner or duly authorized representative (in
case of juridical person);
• A box shall be provided for picture (if individual).
The address to be indicated on the TIN card shall be as follows:
1. For Employees/ONETT/Applicant under EO 98, series of 1998
— the residential address of the applicant
2. For Individuals engaged in business/practice of profession
i. Head O ce (TIN with branch code 0000) — residential
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 address of the individual as found in the Integrated Tax
System (ITS) TIcAaH

ii. Branch — business address of registered branch as

found in the ITS
3. For Non-Individuals
i. Head O ce (TIN with branch code 0000) — business
address as found in the ITS
ii. Branch — business address of registered branch as
found in the ITS
TIN Cards shall be automatically issued to registered taxpayers
except those TINs issued under EO 98, series of 1998/ONETT
wherein issuance of the TIN card is optional and only upon
request to the BIR district o ce where the taxpayer is
registered.
For eREG applicants who are employees or those registered
under EO 98 whose TIN are generated by
Employers/Authorized Users, the "System Con rmation Page"
and lled out on-line BIR Form 1902/BIR Form 1904T shall be
presented to the concerned BIR district o ce for the issuance
of the TIN card. The concerned BIR district o ce shall only
issue the TIN card upon submission of the documents
prescribed in Annex "A" hereof in order to check the
correctness of the information supplied in the system.
The cost and the processing of the initial TIN Card shall not be
charged and collected from the applicant. Subsequent requests
for the issuance of TIN Card due to loss or damage shall be
charged with a fee amounting to One Hundred (P100.00)
pesos, subject to change upon evaluation and approval of the
CIR, to cover cost of reprinting. Such TIN Card shall re ect the
same information found in ITS at the time of application.
Applications for TIN Card of registered taxpayers can be made
at any computerized BIR district o ce regardless of registered
address of applicant.
SECTION 5. Registration of Business, Employment and Other Undertakings.
— Individuals engaged in business or practice of profession and juridical entities, unless
otherwise exempted, shall:
1. Pay ARF, if applicable;
2. Secure COR;
3. Proceed to Secondary Registration;
4. Get "Ask for Receipt" notice, if applicable; and
5. Attend the taxpayer's initial brie ng to be conducted by the BIR
district o ce for new registrants in order to apprise them of their
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 rights and duties/responsibilities. In lieu of the brie ng, the BIR
district o ce may distribute information materials on registration to
its new applicants in CD format to be developed by the Taxpayer
Assistance Service (TAS).
Procedures and Policies on secondary registration shall be prescribed in a
separate Regulation.
To complete the registration requirement pursuant to Section 236 (A) of the
NIRC of 1997, as amended, the following persons shall comply with the procedures and
requirements in Annex "A" and Section 6 hereof:
i. Self-employed individuals, estates and trusts, and their branches or
facilities, if any;
ii. Corporations, partnerships, cooperatives, associations (whether
taxable or non-taxable) and their branches and facilities, if any;
iii. Government Agencies and/or Instrumentalities (GAIs), GOCCs, LGUs,
and their branches and facilities, if any; and
iv. Employees.
SECTION 6. Prescribed Periods to Complete Primary Registration. — Every
person subject to any internal revenue tax to be led/paid periodically shall complete
its registration with the BIR as follows:
1. On or before the commencement of business. — Self-employed
individuals, estates and trusts, corporations and their branches, if any:
Commencement of business shall be reckoned as de ned in Section 3
(6) hereof. A person shall be considered to have violated this
provision when he/it proceeded to this stage after the lapse of thirty
(30) calendar days from the issuance of Mayor's Permit/PTR by the
concerned LGU, or COR issued by the SEC or the date of its rst sales
transaction prior to its registration. SCHcaT

2. Before payment of any tax due. — Corporations (Taxable or Non-

taxable)/ONETT:
Subject to the requirements of Section 4 (B) (i) hereof, parties to
ONETT transactions who, at the time of their transaction, have not yet
been issued a TIN shall apply for issuance thereof at the time of
payment of the tax due. Such TIN issued to the individual shall be
permanent and may be updated for future transactions of such
person with the BIR, e.g., subsequent employment, establishing a
business, etc.
3. Before or upon ling of any applicable tax return, statement or
declaration as required by the Code, as amended. — Partnerships,
Associations, Cooperatives, Government Agencies and
Instrumentalities (GAIs):
Example 1: A General Professional Partnership (GPP) was issued TIN
on May 2, 2008, with only Income Tax and ARF as registered tax
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 types. Subsequently, it paid its advance o ce rental amounting to
P20,000.00 where an amount of P1,000.00 was withheld and must be
remitted to the BIR on or before June 10, 2008. Under this scenario,
the GPP must update its records and register the applicable tax type
e.g., withholding on rental, with its BIR district o ce on or before the
due date for the remittance of the tax that was withheld.
Example 2: ABC Inc., a domestic corporation engaged in hosting
concerts and events, was hired to promote the Philippine Concert
Tour of a foreign artist, where the income of the latter is subject to
income tax in the Philippines. ABC Inc. shall apply for the TIN for and
in behalf of the non-resident foreign artist at the time of its ling of its
monthly withholding tax return, where such TIN shall be indicated in
the Monthly Alphalist of Payees (MAP) as attachment to its
withholding tax return. In case of failure to register within the
prescribed period under paragraphs a, b and c above, the person
required to submit the registration form to BIR shall be imposed a
penalty for such violation under these Regulations. IDTSEH

4. Within ten (10) days from date of employment. — Employees

This applies to individuals who are registering with the BIR for the rst
time by reason of employment.
The submission of the fully accomplished registration forms to the BIR
may either be done by the employer or the employee. However,
employees of identi ed Large Taxpayers (LT) or entities under the
Taxpayer Account Management Program (TAMP), whose TINs were
secured by the employer thru the eREG System, shall submit the
prescribed registration form for employment shall be submitted
through the employer.
5. Applications under EO 98, series of 1998.
Subject to the provisions of Section 4 (B) (iv) hereof, individuals
required to secure TIN for their transactions with government
agencies shall apply for their TIN from any BIR district o ce (thru the
eREG system) at any time before they complete their transaction with
such government agency. TINs issued under EO 98, series of 1998
shall be permanent and may be updated for future transactions of
such person with the BIR (e.g., subsequent employment, establishing
a business, etc.).
In any case, the CIR may, for administrative and meritorious reasons,
deny or revoke any application for registration.
SECTION 7. Certificate of Registration (COR). —
1. Persons Entitled to the Issuance of COR. — The COR shall only be
issued to individuals engaged in business or practice of profession
and to juridical persons (whether taxable or exempt) by the BIR
district o ce concerned ( i . e . , BIR district o ce of
HO/Branch/Facility) upon compliance with the requirements for
registration subject to the provisions of Section 4 (4) hereof.
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 Issuance of COR, whether upon registration or upon update of
taxpayer's information, is not subject to payment of Certi cation Fee
unless the taxpayer requested for a certi ed copy of said COR, in
which case, the same shall be subject to the payment of Certi cation
Fee, to be prescribed by the CIR, imposed under Section 13 hereof.
2. Persons Not Covered by the Issuance of COR. — 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.
3. Information Contained in the COR. — The COR shall contain
information pertinent but not limited to the following:
i. Name of the taxpayer;
ii. Registered/Residence Address, whichever is applicable;
iii. Business /Trade Name;
iv. Taxpayer Type;
v. RDO Code;
vi. TIN including the Branch Code extension number;
vii. Date of registration and generation/issuance of COR;
viii. Particular Tax Types which the taxpayer is required to le
returns/pay taxes due thereon, if any and the particular tax rate
(0% or 12%) if subject to VAT;
ix. Particular tax incentives granted and the line of business for
which the tax incentive has been granted and the period
covered by such tax incentive, if applicable;
x. Registration Certi cate Number with the SEC, DTI, Cooperative
Development Authority (CDA), Board of Investment (BOI), Subic
Bay Metropolitan Authority (SBMA), Bases Conversion and
Development Authority (BCDA), or any other applicable
government agency under which the entity/association has
accredited itself in order to avail of certain tax incentives or
preferential tax rates;
xi. Line of Business and its Philippine Standard Industry Code
(PSIC) including the Philippine Central Product Classi cation
(PCPC) for the classi cation standards of goods and/or
services for sale. If the line of business per PSIC Table is
"unclassi ed", specify the description of the speci c line of
business; AcSCaI

xii. Name of approving Revenue District Officer (RDO); and

xiii. Date of signing/approval.
Pending completion of system enhancements on the registration
system, any information enumerated above which are not currently
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 included in the systems-generated COR shall be manually typed or
stamped unto said COR such as Registration Certi cate Number, date
issued and expiry date, (if any) issued by applicable government
agency and signed by the RDO or his authorized representative.
4. Issuance of COR to HO, Branch, and Facility. — Subject to the
provisions of Section 4 (4) hereof, each HO, and/or branch shall be
issued with a COR within the period/time prescribed under the
existing "BIR Citizens Charter". The taxpayer may opt to request for
delivery of his COR via courier subject to the payment of fees to be
prescribed in a separate Revenue Memorandum Order (RMO).
Applications for registration shall be processed only upon submission
of complete documentary requirements. The BIR district o ce shall
conduct random ocular inspection of newly registered businesses to
validate declarations in their applications.
In the case of a facility as de ned in these Regulations, the same shall
be issued a Certi cate of Registration of Facility (BIR Form 2303-F).
The policies on the issuance of the Form 2303-F shall be prescribed in
a separate RMO.
5. Posting of COR. — Persons mentioned in Subsection (1) above shall
post or exhibit his/its original COR and duly validated ARF Return at
his/its principal place of business and at each branch and/or facility in
a way that is clearly and easily visible to the public.
SECTION 8. Annual Registration Fee (ARF). — An ARF in the amount of Five
Hundred Pesos (P500.00) for every HO and/or branch shall be paid upon registration
and every year thereafter on or before January 31.
However, the following shall be exempt from the imposition of ARF:
1. Cooperatives duly registered with the CDA;
2. Individual residents earning purely compensation income;
3. OCWs/OFWs;
4. Marginal Income Earners;
5. GAIs, in the discharge of their governmental functions;
6. LGUs, in the discharge of their governmental functions;
7. Tax exempt corporations such as those enumerated under Section
30 of the Code, as amended, in pursuance of tax-exempt activities;
8. Non-stock/non-profit organizations not engaged in business;
9. Persons subject to tax under one-time transactions;
10. Persons registered under EO 98, series of 1998; and
11. Facility/ies where no sales transactions occur.
The exemption from the payment of ARF by GAIs, LGUs, non-stock/non-pro t
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 organizations and other tax-exempt entities is predicated on the fact that their
undertakings/endeavors are not directed nor intended to generate income/pro t. Thus,
any pro t-oriented activity pursued by GAIs, LGUs and/or tax-exempt entity which
partakes the nature of an activity similar to those undertaken by those engaged in
business shall be treated as an activity in pursuance of a business for which the
payment of ARF must be imposed.
The ARF shall likewise be paid in cases where parts of the activities or
undertakings conducted in a facility of the business involve sales transactions
regardless of the frequency of the occurrence thereof. Sales transactions need not be
conducted on a regular basis. Thus, even if the warehouse or place of production is
predominantly used for storage, warehouse or production purposes, a single sales
transaction consummated thereat is enough to warrant the imposition of the ARF.
The ARF shall be paid to an Authorized Agent Bank (AAB) located within the BIR
district o ce or to the Revenue Collection O cer (RCO) or duly authorized Treasurer of
the City or Municipality where each place of business or branch is registered, or thru the
BIR-accredited payment facilities such as Electronic Filing and Payment System (EFPS)
and G-Cash. Payment of ARF shall be made thru EFPS for taxpayers mandated to use
EFPS such as Large Taxpayer, Top 20,000 Corporation, Top 5000 Individuals, etc. for
their respective HO and Branches.
The ARF shall be paid in full amount. Registration occurring during the interim
period of the initial year shall be imposed with the same full amount of P500.00 as ARF.
When any individual who has paid the ARF dies, and the same business is
continued by the person or persons interested in his estate, those continuing the
business should register as a separate entity re ecting in said registration that it is
pursuing the business enterprise as heirs of the estate of the decedent. Accordingly,
the person or persons interested in the estate should, within thirty (30) days from the
death of the decedent, submit to the concerned BIR district o ce inventories of goods
or stocks at the time of death of the registered individual upon registration and the ARF
should be paid. This requirement shall also be applicable in the case of transfer of
ownership or change of name of the business establishment. IScaAE

SECTION 9. Requirement for the Registration of Each Type of Internal

Revenue Tax. — Every person, who is required to register with the BIR under Section 4 of
these Regulations, shall register each type of internal revenue tax for which he/it is
obligated to le a return or pay taxes due thereon. Such person shall update the BIR for
any changes in his/its registration information in accordance with Section 11 hereof.
Generally, registration of tax types by a business entity consists of but not
limited to the following internal revenue taxes/fees:
1. Income tax;
2. VAT and/or percentage tax;
3. Withholding tax on compensation;
4. Creditable withholding tax at source on certain income payments;
5. Final withholding tax on certain income payments;
6. Documentary Stamp Tax;
7. Excise tax; and
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 8. Annual Registration Fee.
The nature of the business to which the taxpayer belongs shall be taken into
consideration in determining the type of taxes that must be registered.
In order to avoid the generation of invalid "stop- ler" cases in the BIR's database,
only those tax types which the taxpayer is expected to regularly/periodically le the
return and/or pay the tax shall be registered. In case a taxpayer fails to update his tax
types prior to ling/payment of a tax return, the duly authorized BIR personnel must
register the corresponding tax type for the Tax Return to be led/paid except for VAT
and/or percentage taxes which must be applied for by the taxpayer. The BIR personnel
initiating the update in behalf of the taxpayer must inform him of such update, in writing,
to give due notice on his obligation to subsequently le the return on a regular basis on
or before the prescribed deadline for filing.
The registration of income tax as a tax type does not automatically carry with it
the registration of VAT and/or percentage tax as a covered/registered tax type. An
example of this is the seller of agricultural food products. Such seller, although subject
to income tax, is exempt from the imposition of either VAT or percentage tax, pursuant
to the provisions of Section 109 of the Code, as amended. In which case, VAT or
Percentage need not be registered as a tax type.
For marginal income earners, the activities of such individuals are considered
principally for subsistence or livelihood. Moreover, they are not required to pay any ARF
although they are required to register as taxpayers for being potential income and
withholding tax lers. For purposes of registration, they will be registered for the tax
type Income Tax and Form Type 1701. Notwithstanding their exemption from business
taxes and ARF, they are liable to pay Income Taxes similar to any other individual
engaged in business or practice of profession, after applying the allowable deductions
against their Gross Income/Sales/Receipts and personal/additional exemptions
granted under the Tax Code.
For those enjoying income tax holidays, or exemption from other taxes for a
limited time, as granted pursuant to special laws, the type of taxes the taxpayer is
exempt from paying on the account thereof, the effectivity and expiry date shall be
indicated. However, upon expiration thereof, it shall be the duty of the taxpayer to
update his/its registration and/or the BIR district o ce must be duly informed in
writing.
For purposes of determining the proper tax type (i.e., whether VAT or other
percentage taxes) based on the nature of the business activity of the taxpayer, the
following rules shall apply:
i. VAT Registration, in General. — Any person who, in the course of trade
or business, sells, barters, exchanges goods or properties, or engages
in the sale of services subject to VAT imposed in Sections 106 and
108 of the Code, as amended, shall register the VAT tax type with the
BIR district office having jurisdiction over the HO.
ii. Mandatory VAT Registration. — Any person who, in the course of
trade or business, sells, barters or exchanges goods or properties or
engages in the sale or exchange of services shall be liable to register
the VAT tax type if:
aHcACT

1) His gross sales or receipts for the past twelve (12) months,
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 other than those that are exempt under Section 109 (1) (A) to
(U) of the Code, as amended, have exceeded One Million Nine
Hundred Nineteen Thousand Five Hundred Pesos
(P1,919,500.00); or
2) There are reasonable grounds to believe that his gross sales
or receipts for the next twelve (12) months, other than those
that are exempt under Section 109 (1) (A) to (U) of the Code, as
amended, will exceed One Million Nine Hundred Nineteen
Thousand Five Hundred Pesos (P1,919,500.00).
Every person who becomes liable to VAT under paragraph (ii) of this
Section shall register with the BIR district o ce which has jurisdiction
over his HO. If he fails to register, he shall be liable to pay the output
tax under Sections 106 and/or 108 of the Code, as amended, as if he
were a VAT-registered person, but without the bene t of input tax
credits for the period in which he was not properly registered.
Moreover, franchise grantees of radio and television broadcasting,
whose gross annual receipt for the preceding calendar year exceeded
P10,000,000.00, shall register as VAT taxpayer within thirty (30) days
from the end of the taxable year.
iii. Non-VAT Registration. — The following are not required to register
VAT as a tax type:
1) Those persons subject to other percentage taxes under Title V
of the Code, as amended.
2) Those whose transactions are VAT-exempt as enumerated
under Section 109 of the Code, as amended.
3) Marginal Income earners as herein defined.
iv. Optional Registration of Value-Added Tax for VAT-Exempt Persons.
1) Any person who is VAT-exempt under Section 109 (1) (V) of
the Code, as amended, i.e., sale or lease of goods or properties
or the performance of services other than the transactions
mentioned in Section 109 (1) (A) to (U) of the Code, as
amended, the gross annual sales and/or receipts do not exceed
the amount of One Million Nine Hundred Nineteen Thousand
Five Hundred Pesos (P1,919,500.00) not otherwise required to
register for VAT may elect to be VAT-registered by registering
with the BIR district o ce that has jurisdiction over the HO of
that person.
2) Any person who is VAT-registered but enters into transactions
which are exempt from VAT (mixed transactions) may opt that
the VAT apply to his transactions which would have been
exempt under Section 109 (1) of the Code, as amended.
3) Franchise grantees of radio and/or television broadcasting
whose annual gross receipts of the preceding year do not
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 exceed Ten Million Pesos (P10,000,000.00) derived from the
business covered by the law granting the franchise may opt for
VAT registration. This option, once exercised, shall be
irrevocable.
Any person who elects to register under subsections (iv.1) and (iv.2)
above shall not be allowed to cancel his VAT registration for the next
three (3) years.
The above-stated taxpayers may apply for VAT registration not later
than ten (10) days before the beginning of the taxable quarter and
shall pay the ARF prescribed under Section 8 hereof, unless they have
already paid at the beginning of the year. In any case, the CIR may, for
administrative reason, deny any application for registration. Once
registered as a VAT person, the taxpayer shall be liable to output tax
and be entitled to input tax credit beginning on the rst day of the
month following registration. HCIaDT

v. Registration for Documentary Stamp Tax (DST).

The registration for the tax type of DST shall be made upon initial
registration with the BIR by taxpayers who are expected to be liable to
pay DST on a periodic basis.
Insurance companies and banks are examples of industries whereby
the payment of DST is periodically expected in the ordinary course of
their businesses, hence, in addition to income tax, VAT and/or
percentage tax, withholding tax (creditable and nal), the tax type of
DST should likewise be registered.
vi. Registration for Excise Tax.
The registration for the tax type of excise tax shall only be applicable to
those taxpayers liable to pay the excise tax on domestically
produced/extracted articles under Title VI of the Code, as amended.
vii. Registration for Withholding Tax.
The registration for the pertinent withholding tax types shall be made
by all withholding agents, such as NGAs and its instrumentalities,
GOCCs, LGUs including certain tax-exempt entities. They shall likewise
register the applicable tax types on their proprietary function.
For NGAs and its instrumentalities where the source of fund is not
coming from the DBM (e.g., foreign assisted projects, special funds
etc.) which requires the payment of withholding tax or other internal
revenue taxes coming from such fund, a separate branch code in the
TIN shall be assigned for each special fund. However, upon expiration
thereof, it shall be the duty of the NGA to update its registration.
With respect to business entities with branch/es, the rules on the
registration of tax types as provided hereunder shall be observed:
1) Registration shall be with the HO only

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 i. Income Tax
ii. VAT
2) Registration with the HO and/or branches
Except for identi ed Large Taxpayers under the LTS required to
le consolidated tax returns for VAT and Income Tax, a
taxpayer has the option to register the following tax types
either only at the HO for consolidated ling and payment or at
each of its branches where it employs decentralized ling and
payment:
i. Percentage tax
ii. Withholding tax on compensation
iii. Creditable withholding tax at source on certain income
payments
iv. Final withholding tax on certain income payments
v. Documentary stamp tax
vi. Excise tax
With respect to Excise taxes, regardless of whether the taxpayer
is an identi ed LT, the ling thereof can be decentralized or is
allowed to be made by the HO as well as its branch/es.
3) Registration with both Head Office and branches
ARF to be paid by the HO and by all branches as de ned in
Sections 3 (7) and (8) hereof.
SECTION 10. Transfer of Registration. — In case a registered person
transfers his registered address to a new location, it shall be his duty to inform the BIR
district o ce where he is registered of such fact by ling the prescribed BIR Form
specifying therein the complete address where he intends to transfer.
1. Transfer of Registration of NON-BUSINESS individuals (EO 98, series
of 1998 or ONETT). — Taxpayers initially issued TINs for ONETT/EO
98, series of 1998 shall submit the proper Application Form to the BIR
district o ce where he intends to establish his business address or
the new employer's BIR district o ce or at the BIR district o ce of
his residence, whichever is applicable. 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.
2. Transfer of Registration of Local Employees.
i. Individuals Earning Purely Compensation Income. — In case of
transfer due to change of employer, it shall be the responsibility
of the new employer to notify his BIR district o ce by
submitting the duly accomplished form of the employee. The
transfer of registration (TIN records) of such employee shall be
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 initiated by the BIR district o ce which received the
application.
ii. Transfer of Employees of Transferring Employers. —
Registration of employees should follow the BIR district o ce
registration of their employers. Accordingly, a transfer of
employer's BIR district o ce carries with it the transfer of the
registration of employees earning pure compensation income
mainly from said employer. 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.
A list of employees shall likewise be submitted together with the
update form by the transferring employer to the new BIR
district o ce excluding those employees who have been
separated prior to the transfer.
In case the employer hires new employees in its new location,
application for employees' TIN shall be submitted to the new
BIR district office.
iii. Registered Employee Who Intends to Engage in Business or
Practice of Profession. — An individual who is registered as an
employee in one BIR district o ce but subsequently applies for
registration as a business taxpayer/professional in another BIR
district o ce shall submit the proper form to the BIR district
o ce having jurisdiction over his business address. The
transfer shall then be performed by the BIR district office where
the application was submitted.
The above procedures shall be observed once the ITS has been
enhanced to provide for the required facility to effect the same.
In the interim, the taxpayer shall submit his request for transfer
to the old BIR district o ce 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.HDIaST

3. Transfer of Taxpayers Engaged in Business or Practice of Profession

(Individual/Non-Individual).
i. Branches/Facilities
Request for transfer of registration of branch/facility shall be
led at the BIR district o ce where such branch/facility is
registered. Where no tax type is registered except ARF, transfer
shall be completed by the old BIR district o ce within ve (5)
days from receipt of the request.
Transfer of branches with other registered tax types shall
observe the same procedures in transferring a HO.
ii. Head Office (HO)

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 The following policies are to be observed with respect to the
transfer of registration of HO:
1) As a general rule, transfer of HO from one BIR district
o ce to another is discouraged. Only transfers by a HO
to a bigger O ce or Business Establishment/Store can
be allowed. All other cases, including mergers and
consolidations should obtain clearance/approval from
the O ce of the CIR. The old BIR district o ce shall
conduct an ocular inspection in both old and new
business addresses before transferring the applicant's
registration data to the new BIR district o ce. An RMO
shall be issued to prescribe detailed procedures on this
matter.
2) A taxpayer requesting for transfer of his/her/its HO
should not be allowed to transfer to a BIR district o ce
where his/her/its previous RDO/ARDO is currently
assigned. Strict adherence to this policy must be
observed at all times.
Example: In March, 2011, by virtue of an RTAO, RDO Uno
Dostres was reassigned to Revenue District O ce No.
29 — Tondo/San Nicolas. He is proactive and strictly
monitors his registered taxpayers especially those
classi ed under TAMP. Nine (9) months after, He was,
again, transferred to Revenue District O ce No. 38 —
North, Quezon City and was replaced by RDO Juan Tutre.
Later, Mr. Cuatro Cinco, a registered taxpayer of Revenue
District O ce No. 29 — Tondo/San Nicolas requested to
transfer his HO to Revenue District O ce No. 38 — North,
Quezon City which was denied by RDO Juan Tutre.
In the above example RDO Juan Tutre is right in denying
the request of the taxpayer inasmuch as RDO Uno
Dostres, was the previous District O cer of Revenue
District O ce No. 29 — Tondo/San Nicolas where the
transferring taxpayer is currently registered.
3) The taxpayer requesting for transfer shall le the proper
form to the old BIR district o ce together with the
prescribed attachments listed in Annex "A" hereof.
4) The new BIR district o ce shall be furnished by the
taxpayer with a copy of the update form duly received by
the old BIR district office.
5) The transfer of HO shall be effective upon approval by
the old BIR district o ce which should not exceed the
ten (10) working days prescribed period from the date of
complete submission of the required documents. If the
old BIR district o ce fails to complete the transfer
within the prescribed period, the Revenue Data Center
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 (RDC) having jurisdiction of over the same shall perform
the transfer electronically. The procedure for this activity
shall be prescribed in a separate RMO.
6) The request for transfer shall be processed by the old
BIR district o ce based on the supporting documents
submitted by the transferring taxpayer. Upon receipt of
the update form duly received by the old BIR district
o ce, the new BIR district o ce shall immediately
conduct an ocular inspection of the transferring
taxpayer's actual business location. If upon ocular
inspection, the new BIR district o ce 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 o ce
shall immediately notify in writing the old BIR district
o ce of such fact so that the old BIR district o ce shall
not allow the requested transfer of registration. The
results of the ocular inspection conducted shall form
part of the registration docket of said taxpayer.
Furthermore, the new BIR district o ce 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.
The above prescribed policies will also apply in case the
HO of a registered entity will request for closure while at
least one of its branches will continue to be operational.
Example: ABC Café registered its HO at BIR District O ce
No. 39 — South Quezon City, with business address at
Scout Borromeo St., South Triangle Quezon City, Metro
Manila, Philippines. It has a branch in Novaliches at SM
Fairview Mall, Quirino Hi-way corner Regalado St., Quezon
City under BIR District O ce No. 28 — Novaliches. The
owner of the café decided to close its business
operations in South Quezon City while retaining its
branch operations in Novaliches. Under the ITS, the TIN
of the HO of a registered entity cannot be cancelled while
there still remains an existing branch. In such case, the
registration of ABC's HO in BIR District O ce No. 39 —
South Quezon City must be transferred to BIR District
O ce No. 28 — Novaliches after which the registered
branch in Revenue District Office No. 28 — Novaliches will
be cancelled. DSITEH

The detailed procedure on the implementation of above

policy will be provided for in a separate RMO.
4. Certi cate of Registration (COR)/Authority to Print (ATP). — The new
BIR district o ce shall issue the COR immediately after the transfer
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 of the taxpayer's registration by the old BIR district o ce. The COR,
Sales Invoice/O cial Receipt (SI/OR) used in the old business
location can still be used in the new business location without penalty,
until a new COR and ATP is issued by the new BIR district o ce;
provided that the taxpayer can show a copy of duly received update
form led with the old BIR district o ce; provided further that the
taxpayer shall stamp the new address on the old SI/OR when the
same is to be issued in the new business address.
In cases all the SI/OR are consumed prior to the on-line transfer of its
records in the BIR's ITS database, the taxpayer shall still apply with
the old BIR district o ce for an ATP for the new sets of
receipts/invoices.
5. Filing of Tax Returns. — The ling of tax returns and payment of taxes
to the new BIR district o ce shall commence following the issuance
of the new COR. The new BIR district o ce shall be responsible for
notifying the taxpayer concerned that the transfer of registration has
already been completed.
SECTION 11. Other Registration Updates. — Any person registered in
accordance with Section 4 (2) hereof shall, whenever applicable, update his registration
information with the BIR district o ce where he is registered using BIR Form/s
prescribed by the BIR.
1. Regular Updates. — The instances when a taxpayer must update his
registration information include (but are not limited to) the following:
i. A change in the nature of the business from sale of taxable
goods and/or services to being VAT-exempt in accordance
with Section 109 (1) of the Code, as amended;
ii. A person whose transactions are exempt from VAT but
voluntarily registered under the VAT system, and after the lapse
of three (3) years after his registration applies for cancellation
of his VAT registration. However, the optional registration as a
VAT taxpayer of a franchise grantee of radio and/or television
broadcasting whose gross receipts for the preceding year did
not exceed P10,000,000.00 shall be irrevocable;
iii. A VAT-registered person whose gross sales or receipts for
three (3) consecutive years did not exceed the amount of One
Million Nine Hundred Nineteen Thousand Five Hundred Pesos
P1,919,500.00; Provided, That every three (3) years thereafter,
the amount therein stated shall be adjusted to its present value
using the Consumer Price Index, as published by the National
Statistics O ce (NSO) (Section 116 of the Tax Code); Provided
further, that such adjustment shall be published through
revenue regulations to be issued not later than March 31 of
each year. Upon updating his registration, the taxpayer shall
become liable to the percentage tax imposed in Section 116 of
the Code, as amended. A short period return for the remaining
period that he was VAT-registered shall be led within twenty
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 ve (25) days from the date of cancellation of his VAT
registration as a tax type and at the same time register for
percentage tax as his new tax type; and
iv. Any other changes/updates in registration information
previously supplied, including cancellation or change in any tax
types.
2. Conversion of taxpayer status from Active to Inactive:
i. The cancellation of business registration of an individual shall
not automatically cancel his TIN. The TIN shall remain active
subject to subsequent updates on his registration. In this case,
the BIR district o ce shall end date the particular registered
form/tax type of such taxpayer in the ITS database upon
complete submission of the requirements for cancellation for
business registration. If subsequently, such taxpayer engages
in a taxable activity, e.g., employment or establishment of a new
business, the concerned BIR district o ce shall make the
necessary updates on the registration records of such taxpayer
corresponding to his new activity.
ii. In the case of juridical entities, the BIR district o ce shall
prepare a monthly list of non-individual taxpayers ling for
cancellation of business registration for submission to the
Assistant Commissioner-Information Systems Operations
Service (ACIR, ISOS) through the Revenue Data Centers (RDC)
for purposes of tagging said taxpayers as "Inactive". Once
tagged as "Inactive", such taxpayer shall no longer be included
in the roster of active taxpayers under the concerned BIR
district office.
iii. In the case of TIN issued to an Estate of a decedent under
ONETT, upon full payment of the estate tax by the heirs,
administrator or executor, the issued TIN of the estate shall be
tagged as "Inactive". The tagging of said taxpayer as inactive
shall be coursed through the RDC of concerned BIR district
o ce. However, in case of additional properties discovered
after payment of the estate tax, the TIN previously issued for
such estate shall be updated to "Active" status in order to
facilitate the filing of the amended estate tax return and shall be
cancelled upon full settlement of the tax liabilities of the estate.
iv. Registered taxpayers who failed to le any tax return for two
(2) consecutive years or more shall be tagged as "Inactive" and
an investigation shall be initiated. As such, upon classi cation
as Inactive, all CRM/POS Permits issued to them as well as any
unused O cial Receipts/Invoices for which a valid ATP has
been previously granted, shall be deemed cancelled/invalidated
as of date of tagging.
Provided that the Inactive self-employed individual is not
likewise employed, non- ling of tax return as provided in this
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 section shall qualify him for tagging as inactive. Where such
taxpayer is also registered as an employee, he or she will not be
tagged as inactive but any unused Official Receipts/Invoices for
which a valid ATP has been previously granted for his or her
business, shall be deemed cancelled/invalidated upon "end-
dating" of its registered business tax types.
SECTION 12. Cancellation of Registration. — The cancellation of registration
may either pertain to cancellation of business registration and/or the assigned TIN.
Application for TIN/Registration cancellation shall take place upon: CcaASE

1. Death of individual;
2. Full settlement of the tax liabilities of the estate;
3. Discovery of a taxpayer having multiple TINs; and
4. Dissolution, merger or consolidation of juridical person.
The forms and requirements for the request for cancellation of TIN/Registration
are listed in Annex "A" of these Regulations.
1. Death of an Individual not subject to Estate Tax
i. 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 the proper
form prescribed in Annex "A" hereof.
ii. The documentary requirements in Item VI (C) (2) of Annex "A"
hereof shall be submitted to the BIR district o ce where the
TIN of the decedent is registered.
iii. In addition to the above, an a davit shall be submitted by the
heirs stating that the decedent has no properties subject to
estate taxes.
iv. The BIR district o ce 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.
2. Settlement of Estate Tax liabilities
i. 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
Certi cate of the decedent, the BIR district o ce 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. If the TIN of such decedent is
registered in another BIR district o ce, the receiving BIR
district o ce shall inform the BIR district o ce concerned of
the fact of such taxpayer's death by furnishing a copy of the
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 decedent's Death Certi cate. Such BIR district o ce shall then
perform the update as stated in this section.
ii. The new TIN shall be used in the ling of the estate tax return
of the decedent, as well as in the ling of other applicable tax
returns (e.g., Income, VAT/Percentage Tax, etc.) if the estate is
under judicial settlement.
iii. In case the decedent was engaged in business, the
heirs/executor/administrator shall, aside from submitting the
Notice of Death and Death Certi cate submit a short-term
income tax return covering the period January 1 until the date
of death. The said return shall be led within sixty (60) days
from the date of death, unless the heirs/administrator/executor
shall request for an extension of time to le 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.
iv. Decedents with business registration shall be subject to
immediate investigation by the BIR o ce concerned to
determine the decedent's tax liabilities from his/her business. If
the business is registered in a BIR district o ce other than
where the Estate Tax Return is filed, the BIR district office which
received such return shall inform the BIR district o ce
concerned in writing, either thru fax or via email, for their
corresponding action.
v. Such BIR district o ce 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.
3. Discovery of a taxpayer having multiple TINs
i. The policies and procedures prescribed in RMO 11-2000 on
identical and/or multiple TINs shall be observed.
ii. All BIR district o ce shall resolve all multiple/identical TINs
without transactions furnished by the concerned RDC within
ve (5) working days from receipt of the list of
multiple/identical TINs. All multiple/identical TINs with
transactions shall be resolved by the old BIR district o ce
within twenty (20) working days from receipt of the nal
evaluation of Systems Operations Division (SOD).
iii. Separate logbooks shall be maintained by all BIR district o ce
for resolution of multiple and identical TINs subject to
veri cation by authorized BIR personnel for Key Performance
Indicator (KPI) purposes.
iv. All BIR district o ce, whether computerized or not, shall
ensure that all taxpayer liabilities/cases are settled/closed in
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 the records of the old TINs and transferred to the new/retained
TINs before the cancellation/deactivation of multiple/identical
TINs is performed.
v. Computerized BIR district o ce shall effect the transfer of
payments and/or re-encoding of taxpayer return data from the
incorrect TINs to the new/retained TINs.
vi. Non-computerized BIR district o ce shall manually transfer
payments, transactions, liabilities and cases from the incorrect
TINs to the new/retained TINs whether or not the taxpayers
belong to the same BIR district o ce, attaching the
corresponding ledger cards or its equivalent.
vii. All BIR district o ce shall perform the TIN cancellation
process. The BIR district o ce of the cancelled TIN shall
process all transactions on line except Accounts Receivable
(AR) cases which shall be turned over to the BIR district o ce
of the retained TIN which shall then manually process the same.
viii. The determination of the TIN to be retained for multiple TINs
shall be based on the set of criteria under existing regulations.
The TIN selected by the taxpayers shall be given first priority.
4. Dissolution, merger or consolidation of juridical persons
The cancellation of the HO registration shall result to the cancellation
of all its registered branches. Thus, if at least one (1) branch will
continue its operations, the taxpayer shall le an application for
update, making one of its existing branches as its HO. If the location
of the branch selected as the HO is under a different BIR district
office, the rules on transfer of registration shall apply.
All taxpayers who led for cancellation of registration due to
closure/cessation or termination of business, except for branches,
shall be subjected to immediate investigation by the BIR o ce
concerned to determine the taxpayer's tax liabilities.
The following procedure shall be observed in the cancellation of the
corporate TIN:
i. 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. The procedure on the cancellation of TIN as prescribed
in these Regulations shall be observed. 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.
ii. The BIR district o ce of the HO of the dissolved entity shall
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 inform all the other BIR district o ce, where the branches are
registered, of the closure/cessation of the business. Likewise,
the BIR district o ce of the HO shall submit a monthly report
on cessation or closure of business to the Taxpayer Assistance
Service, Attn: Chief, Taxpayer Service Programs Monitoring
Division (TSPMD), for the issuance of Revenue Memorandum
Circulars (RMC) circularizing the names of taxpayers who have
ceased business operations for the month.
iii. To avoid generation of stop ler cases, the BIR district o ce,
upon complete submission by the taxpayer of the requirements
listed in Annex "A" hereof, shall:
1) "End date" the tax types of the taxpayer;
2) 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
3) Return to the taxpayer the destroyed/shredded SI/ORs
and other accounting forms for burning and/or proper
disposition.
4) The BIR distinct o ce 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.
SECTION 13. Certi cation Fee. — Any request for certi cation that may be
requested by a taxpayer from the BIR district o ce where he is registered on matters
relating to his registration shall be charged with a fee in an amount not exceeding one
hundred pesos (P100.00), in addition to the documentary stamp tax imposed under
Section 188 of the Code, as amended, subject to change upon approval of the CIR thru
a subsequent issuance.
The Certi cation Fee shall be collected on each set of documents regardless of
the number of pages of such document.
1. If a taxpayer requests for a certi ed true copy of his Certi cate of
Registration (COR) and his properly lled out BIR Registration Form
led with the BIR, he shall pay a total of P200.00 as certi cation fee
since his request pertains to two types of documents. Moreover, if he
requests for additional two more sets of certi ed true copies of his
Certi cate of Registration, an additional payment of P200.00 as
certification fee shall be paid.
2. An example of a set of document is the Financial Statement which
shall be charged only P100.00 regardless of the number of pages. cECaHA

SECTION 14. BIR Registration Forms. — All existing BIR registration forms
shall be enhanced and updated with the view of simplifying the information elds and
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 standardizing the data/encoding format and/or abbreviations for easy and effective
upload to the Registration System Database.
SECTION 15. Penalty Provision. — The following violations related to primary
registration shall be penalized as follows:
1. Failure to register (those who are found unregistered during TCVD) —
Subject to the penalties under prevailing revenue issuances;
2. Late Registration (those who are voluntary registering, but beyond
the prescribed period as indicated in these Regulations) —
Compromise penalty of P1,000.00, in addition to the unpaid ARF and
penalties due thereon for every year that the business is in operation.
This provision shall not apply to application of TIN for employees;
3. Late payment of ARF — Subject to 25% surcharge and 20% interest
per annum and P200.00 penalty;
4. Failure to register a branch or facility — Subject to penalty of
P1,000.00 per unregistered branch or facility (Section 258 of the
NIRC, as amended);
5. Acquisition of Multiple TINs — Aside from the criminal liability that
may be imposed, P1,000.00 for every TIN acquired in excess of one;
6. Failure to and/or erroneous supply of information — P1,000.00 for
every error/omission, but not to exceed P25,000.00 (Section 255 of
the NIRC, as amended); and
7. Any violation of the provisions of these Regulations shall be subject
to penalties provided in Sections 254 and 275, and other pertinent
provisions of the Code, as amended.
SECTION 16. Repealing Clause. — All existing rules, regulations and other
issuances or portions thereof inconsistent with the provisions of these Regulations are
hereby modi ed, repealed or revoked accordingly except those rules that would
necessitate registration system enhancement when the modi ed rules shall take effect
only upon availability of the enhanced system.
SECTION 17. Transitory Provision. — Portions of these Regulations which
can be implemented immediately given the present capabilities of the registration
system shall strictly be complied with upon the effectivity of these Regulations.
Nevertheless, for provisions hereof which can only be implemented as the
enhancements are put in place in the registration database, transitory procedures shall
be provided in a separate Revenue Memorandum Order/s to be issued for the purpose.
Pending issuance of transitory procedures, existing rules and procedures (status quo)
shall be observed in the meantime.
SECTION 18. Effectivity Clause. — These Regulations shall take effect after
fifteen (15) days following complete publication in a newspaper of general circulation.

(SGD.) CESAR V. PURISIMA

Secretary of Finance
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 Recommending Approval:

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

ANNEX A
Venue, BIR Forms and Documentary Requirements for Securing TIN and Other Updates
I. Self-employed individuals, estates and trusts and their branches.
A. Venue
1. RDO having jurisdiction over the place where the Head O ce and
branch is located, respectively;
2. RDO having jurisdiction over the place of residence, in the case of
those who conduct business transactions in a nomadic or roving
manner, such as peddlers, mobile stores operators, privilege store
owners and the like;

3. Estate — RDO having jurisdiction over the domicile of the decedent

at the time of death. In the case of a non-resident decedent, the
estate shall be registered with the RDO where the executor or
administrator is registered: Provided, however, That in case such
executor or administrator is not registered, registration of the estate
shall be made with the RDO having jurisdiction over the legal
residence of the executor or administrator;
4. Trust — RDO having jurisdiction over the registered address of the
Trustee. Provided, however, that in case such Trustee is not
registered, registration of the estate shall be made with the RDO
having jurisdiction over the business address of the Trustee.

B. BIR Form 1901 — Application for Registration for Self-Employed and

Mixed Income Individuals, Estates/Trusts

C. Documentary Requirements
1. For self-employed, professionals, mixed income earners —
Photocopy of Mayor's Business Permit (or duly received Application
for Mayor's Business Permit, if the former is still in process with the
LGU) and/or PTR issued by the LGU;
Other documents for submission (only if applicable):
a. Contract of Lease;

b. DTI Certi cate of Registration of Business Name, if a

business trade name shall be used;
c. Certi cate of Authority if Barangay Micro Business
Enterprises (BMBE) registered entity;
d. Proof of Registration/Permit to Operate with Board of
Investment (BOI)/Board of Investment for Autonomous
Region for Muslim Mindanao (BOI-ARMM), Philippine Export
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 Zone Authority (PEZA), Bases Conversion Development
Authority (BCDA) and Subic Bay Metropolitan Authority
(SBMA);
e. Sworn Statement of Capital;

f. Waiver of husband to claim additional exemption;

g. Marriage Contract; and
h. NSO Certified Birth Certificates of declared dependents.
2. For Non-Residents — In addition to the above applicable
requirements, a Working Permit;

3. For Franchise Holders/Franchisees — In addition to the above

applicable requirements, a photocopy of the Franchise Agreement;
4. For Trusts — In addition to the requirements enumerated under "a"
to "j" above, a photocopy of the trust agreement;
5. For Estates (under judicial settlement) — In addition to the
requirements enumerated under "a" to "h" above, a photocopy of the
Death Certificate of the deceased.
6. In the case of registration of branches/facility types:
a. Copy of the Certi cate of Registration (COR) of the Head
O ce for facility types to be used by the Head O ce and
COR of the branch for facility types to be used by a particular
branch;

b. Mayor's Business Permit or duly received Application for

Mayor's Business Permit, if the former is still in process with
the LGU;
c. DTI Certi cate of Registration of Business Name, if a
business trade name shall be used, if applicable; and
d. Contract of Lease, if applicable.
II. For Local Employees
A. Venue
1. RDO having jurisdiction over the place of work of the employer
where such employee is expected to report for work (i.e., if the
employee is expected to report for work at the branch o ce of the
employer, the documentary requirements must be submitted with
the RDO having jurisdiction over the branch office). cCTESa

2. For employees of large taxpayers and corporations included under

the Taxpayer Account Management Program (TAMP), their
employers shall be responsible to secure the employees' TIN
through the use of e-REG facilities. Employers, other than large
taxpayers or TAMP corporations, may secure the TIN of their
employees, either through e-TIN/e-REG facilities or through the RDO
having jurisdiction over the employer. Employee with concurrent
multiple employment shall secure TIN at the RDO having jurisdiction
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 over their principal/main employer.

B. BIR Form 1902 — Application for Registration for Individuals Earning

Purely Compensation Income, and Non-Resident Citizens/Resident Alien
Employee

C. Documentary Requirements
a. NSO Certified Birth Certificate of declared dependents, if any;
b. Waiver of husband on his right to claim additional exemptions, if
wife will claim; and

c. Marriage Contract, if applicable.

If the husband wants to reacquire from his wife the privilege of
claiming the additional exemption for the dependent children, he
shall execute a cancellation of the previously-executed waiver of the
privilege to claim additional exemptions in favor of the wife, which
Notice of Cancellation of Waiver of the Privilege of Claiming the
Additional Exemptions shall be led separately, together with the
registration update form, with the RDOs having jurisdiction over the
registration of the husband and of the wife.

III. Corporations, partnerships, cooperatives, associations (whether taxable or non-

taxable), and its branches and facilities.
A. Venue
1. RDO having jurisdiction over the place where the Head O ce or
branch or facility is located.
2. RDO having jurisdiction over the principal place of business/Head
O ce, in the case of branch with no xed business location or
branch of a domestic corporation located abroad.

3. Government agencies and instrumentalities (GAIs), Government-

Owned or Controlled Corporations (GOCCs), Local Government Units
(LGUs) — RDO having jurisdiction over the place where the principal
office is located.

4. Branches of identi ed Large Taxpayer shall register at Large

Taxpayers Office where the Head Office is registered.
B. BIR Form 1903 — Application for Registration for
Corporations/Partnerships (Taxable/Non-Taxable)
C. Documentary Requirements
1. For corporations/partnerships
1.1 Copy of SEC Registration and Articles of
Incorporation/Articles of Partnerships, as the case may be;
1.2 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.
Other documents for submission (only if applicable):
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 a. Contract of Lease;

b. Certificate of Authority, if BMBE-registered entity;

c. Franchise Agreement;
d. License to Do Business in the Philippines, in case of
resident foreign corporation;

e. Proof of Registration/Permit to Operate with BOI, BOI-

ARMM, SBMA, BCDA, PEZA.
2. For GAIs, GOCCs and LGUs — Copy of the Unit or Agency's Charter
3. For Cooperatives — Copy of Cooperative Development Authority
(CDA) Certificate of Registration
4. In the case of registration of branch/facility type:
a. Copy of the COR of the Head O ce for facility types to be
used by the Head O ce and COR of the branch for facility
types to be used by a particular branch;
b. Mayor's Business Permit or duly received Application for
Mayor's Business Permit, if the former is not yet available;
and
c. Contract of Lease, if applicable.
IV. Purely TIN Issuance
For parties to One Time Transactions (ONETT); and
For applications under E.O. 98, series of 1998 (those transaction business with any
government office)

A. Venue.
1. Donation — RDO having jurisdiction over the residence of the donor;
2. Sale of Real Property — RDO where the real property is located;
3. Sale of Shares of Stocks — RDO having jurisdiction over the
address of the seller for shares of stock not traded in the Stock
Exchange. In the case of listed shares, the venue shall be with the
RDO having jurisdiction over the place where the particular Local
Stock Exchange is located;

4. Non-resident applicants — O ce of the Commissioner of Internal

Revenue through RDO No. 39, South, Quezon City;

5. Applicants under E.O. 98, series of 1998 — at any RDO provided the
RDO shall use the eREG system to generate the TIN.
B. BIR Form 1904T — Application for Registration for One-Time Taxpayer
and Persons Registering under E.O. 98, series of 1998 (Securing a TIN to be
able to transact with any Government Office)
C. Documentary Requirements
a) Individual
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 1. NSO Certified Birth Certificate or TAHcCI

2. Any valid identi cation card that will show the applicant's
complete name, address, birth date and signature, such as,
but not limited to:
2.1 Driver's license,
2.2 Integrated Bar of the Philippines (IBP) identi cation
card,

2.3 Professional Regulation Commission (PRC)

identification card and/or,
2.4 Passport (also in case of non-resident alien not
engaged in trade or business).
3. Marriage Contract, if the applicant is a married woman
b) Non-individual
Document to support the transaction between a non-resident foreign
corporation and the withholding agent (e.g., bank certi cation,
invoice, contract, etc.).
Additional requirements for transactions involving One Time
Transactions (ONETT):
1. Deed of Sale/Deed of Assignment/Mortgage Document,
whichever is applicable in case of sale, assignment,
mortgage, purchase and/or disposal of shares of stock
and/or real estate properties;
2. Deed of Donation for donation of properties or transfers by
gratuitous title;
3. Transfer of properties by succession

i. Deed of Extrajudicial Settlement of the Estate/Judicial

Settlement of Estate,
ii. Death certificate of the decedent.
4. Cash Invoice or O cial Receipt for brand new vehicles in
case of claim of winnings involving personal properties
subject to registration;
5. Deed of Sale or COR with LTO, in the case of a sale of
second-hand vehicle.

V. Updates/Transfer of Records Transfer of Registration to Another RDO

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 Form 1905 — Application for Registration Information Update
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 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 Certi cate 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.
2. Transfer of Registration of Local Employees to RDO of New Employer
A. Venue — RDO having jurisdiction over new employer.
B. 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/birth
certificate of dependents)

2. Proof of employment (e. g . , Valid ID issued by the

employer/Employer's Certificate
3. Transfer of Registration of Local Employees Registering New Business in
Another RDO cdll

A. Venue — RDO having jurisdiction over the business address, with

the application copy furnished to the old RDO
B. 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 Certi cate 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.

4. Transfer of Registration of Local Employees of Transferring Employers

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 A. Venue — RDO having jurisdiction over the new business address of
the employer.
B. 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.
5. Transfer of Business Registration to Another RDO (Head O ce and/or
Branch)
A. Venue — RDO having jurisdiction over the new business address,
with the application copy furnished to the old RDO.
B. 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. Copy of Amended SEC/DTI Certi cate bearing the taxpayer's
new business address;
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. Board Resolution approving the transfer of business
address, if applicable;

4. Copy of Contract of Lease executed for the new place of

business, if applicable.
VI. Cancellation of TIN/Registration
A. Venue — RDO where TIN is registered.
B. 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 Certi cate, 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/o cial receipts and all other unutilized
accounting forms (e.g ., vouchers, debit/credit memos, delivery
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 receipts, purchase orders, etc.) shall be physically submitted to the
RDO where the Head O ce 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.

Published in Manila Bulletin on April 4, 2012.

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