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REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City
July 20, 2004
REVENUE MEMORANDUM ORDER NO. 40-2004
SUBJECT : MODIFIED STANDARD PROCEDURES IN HANDLING TAXPAYERS
REQUESTS FOR TRANSFER OF REGISTRATION
TO : All Revenue Officials, Employees and Others Concerned
I. BACKGROUND
It has been identified and observed that there has been unreasonable delay in
the processing of requests for registration transfers by computerized and non-
computerized Revenue District Offices (RDOs), thus, the need to address this issue
becomes timely and necessary.
II. OBJECTIVES
1. To provide standard procedures in handling taxpayers request for transfer
of registration thereby reducing the required processing time at the RDO
level.
2. To define the respective duties and responsibilities of concerned
offices/units for purposes of pinpointing responsibilities.
3. To deliver fast, efficient and quality service to taxpayers in order to improve
and enhance taxpayer satisfaction.
III. DEFINITION OF TERMS
1. Transfer Related Docket (TRD). Refers to the compilation of transfer
related input form, the list of open Case Monitoring System (CMS) cases
and taxpayers ledgers for all tax types for the last three (3) consecutive
taxable years and other documentary requirements submitted by a
taxpayer. This will also include any and all pending request of taxpayer on
application to use Computerized Accounting System (CAS) or Components
thereof pursuant to RMO 29-2002 and Application for Authority to Print
(ATP) pursuant to RMO 28-2002.
2. Transfer Commitment Form (TCF). Refers to the document submitted by
a taxpayer that all audit/investigation of all pending and/or open cases, if
any, whether audit (AUD) of open related case/s and settlement of
Accounts Receivable (AR)/returns Compliance System (RCS) case/s and
other pending cases/application from the old/previous RDO shall be
continued/settled in the new RDO.
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3. Home RDO. Revenue District Office where taxpayer is actually registered
per record appearing in ITS Registration Database.
4. Old/Previous RDO. Revenue District Office where taxpayer was
previously registered after approval of request for transfer of registration
records.
5. New RDO. Revenue District Office where taxpayer was transferred and
required to transact business.
IV. POLICIES
1. Taxpayer Service Delivery Counter shall be established in each RDO and a
Front Desk Officer (FDO) shall be designated. The FDO shall manage the
said counter, assume the responsibilities of classifying taxpayer
transactions and assist them in all their needs.
2. Uniform procedures on handling taxpayers requests for transfer of
registration to another RDO shall be followed under the following scenarios:
a) From computerized to another computerized RDO
b) From computerized to non-computerized RDO
c) From non-computerized to computerized RDO
d) From non-computerized to another non-computerized RDO
3. Each Revenue District Officer shall designate /maintain Front Desk Officers
(FDOs), Receiving Officers (ROs), Designated Officers (DOs) and Fast
Lane Encoders (FLEs). The RDO shall make use of available personnel in
their district.
Open cases from the old/previous RDO shall be monitored by the following
offices depending on the type of case/s:
Office Concerned Type of case/s
Assessment Service (Audit
Information, Tax Exemption
and Incentives Division)
All open Audit (AUD)/Tax Credit or
Refund (TCR)/Letter of Notice (LN)
cases (manual or systems
generated cases)
Collection Service (Collection
Programs Division)
All Accounts Receivable (AR),
Returns Compliance System (RCS)
cases (manual or systems
generated cases)
An operations memorandum containing the procedures on monitoring the
open cases shall be prepared by the above-mentioned offices to be signed
and approved by the Deputy Commissioner Operations Group.
5. All suspended Collection & Bank Reconciliation System (CBR) and Returns
Processing System (RPS) cases shall be resolved prior to transfer of
registration of a taxpayer to another RDO.
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6. Taxpayers who transferred at least three (3) times in two (2) consecutive
years shall be categorized as frequently transferred taxpayers. They shall
be detected thru manual monitoring based on Systems Generated Report of
List of Transferred Taxpayer (Annex H) by RDC. Frequently transferred
taxpayer shall be subject to audit and investigation by the National
Investigation Division to establish the validity of request for transfer of
registration.
7. A record of taxpayers system generated cases that were tagged due to
taxpayers transfer of registration shall be maintained by Revenue Data
Center (RDC).
8. Any pending request of a taxpayer requesting for transfer of registration on
Application to use Computerized Accounting system (CAS) or Components
thereof pursuant to RMO 29-2002 and Application for Authority to Print
(ATP) pursuant to RMO 28-2002 shall be transferred to the new RDO
together with the Transfer Related Docket (TRD).
9. The processing of a taxpayers request for Transfer of Registration should
be completed within fifteen (15) days from date of request.
10. The Old RDO shall be responsible in the manual transfer of the Transfer
Related Docket (TRD) and other documents relative to the transfer of
registration of the taxpayer.
V. PROCEDURES
I. SCENARIO 1: TRANSFERS FROM COMPUTERIZED RDO TO
ANOTHER COMPUTERIZED RDO
A. Old/Previous Computerized RDO
1. Processing of Request for Transfer
1.1 Front Desk Officer (FDO)
a) Assign Priority Number (PN) (Annex A) in duplicate copies and
distribute the original PN to taxpayers requesting for transfer of
registration;
b) Call the PN of the taxpayer to be served to ensure that first
come first serve basis is strictly observed and politely request
the taxpayer to fill up the Verification Slip (Annex B);
c) Receive the duly accomplished Verification Slip from the
taxpayer;
d) Verify the taxpayers existence in the ITS Database and
accomplish the appropriate portion of Verification Slip. If the
system is not available, follow specific procedures in handling
transfers during systems non-availability (refer to Scenario I.A
(2) hereof);
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d.1 If the taxpayer is not yet registered in the ITS, instruct him to
proceed directly to concerned RDO for registration purposes;
or
d.2 If the taxpayer is registered in the ITS, ensure that the
taxpayers REG status is Active in the RDO. Otherwise,
refer taxpayer to RDO where he is currently registered;
e) Receive the duly accomplished Application for Registration
Information Update (BIR Form 1905) from the taxpayer in
triplicate;
f) Ascertain that the data contained in the BIR Form 1905 are
accurate and all the requirements listed in the Checklist of
Requirements (Annex C) are completely attached. Otherwise,
brief the taxpayer on what to do and return documents for
compliance. In no case shall the Front Desk Officer (FDO)
accept an application if the requirements are not complete;
g) Attach the PN to the documents submitted by the taxpayer and
furnish him with the duplicate PN as claim stub before
forwarding the documents to the Receiving Officer;
h) Receive triplicate copy of duly approved BIR Form 1905,
triplicate copy of Transfer Commitment Form (TCF) {Annex F}
from the Chief, TSS/Designated Officer (DO);
i) Call the taxpayers priority number and explain to him the
notations made by the Chief, TSS/DO if any, in the approved
BIR Form 1905;
j) Maintain a record of taxpayers requesting for transfer in a
logbook which shall be signed received by the taxpayer upon
release of the triplicate copy of approved BIR Form 1905,
triplicate copy of TCF together with the list of requirements
needed by the new RDO; and
k) Politely request the taxpayer to fill up Service Delivery Feedback
Form (Annex D).
1.2 Receiving Officer (RO)
a) Receive BIR Form 1905 and all attachments from FDO;
b) Stamp RECEIVED BIR Form 1905 including all the
attachments, indicate current date and affix initial;
c) Assign Document Locator Number (DLN); and
d) Forward submitted documents to Document Processing Section
for further processing.
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1.3 Document Processing Section (DPS)
a) Receive BIR Form 1905 including all the required attachments
from the Receiving Officer;
b) Verify existing RPS case/s (e.g. suspended/un-encoded returns,
etc.) if any, and accomplish appropriate portion of Verification
Slip (Annex B);
b.1 If there is no existing RPS case, forward submitted
documents to Collection Section for further processing;
b.2 If there is existing RPS case/s, require taxpayer to submit
necessary documents and resolve existing RPS case/s
then forward submitted documents to Collection Section
for further processing.
1.4 Collection Section (CS)
a) Receive BIR Form 1905 including all the required attachments
from the Document Processing Section;
b) Verify existing CBR case/s (e.g. suspended/un-encoded
payments, etc.) if any, and accomplish appropriate portion of
Verification Slip (Annex B);
b.1 If there is no existing CBR case, forward submitted
documents to the Chief, Taxpayer Service
Section/Designated Officer for further processing.
b.2 If there is existing CBR case/s, require taxpayer to
submit necessary documents and resolve existing CBR
case/s then forward to the Chief TSS/DO for further
processing.
1.5 Chief, Taxpayer Service Section (TSS)/Designated Officer (DO)
a) Receive BIR Form 1905 including all the required attachments
from the Receiving Officer;
b) Review submitted documents and verify existence of CMS
(AUD/TCR/LN/AR/RCS) cases on-line and from other manual
records (e.g. excel files) being maintained in the RDO.
Accomplish appropriate portion of Verification Slip (Annex B);
b.1 If there is no existing CMS case and after verification from
DPS and CS that there is no pending RPS and CBR case,
effect electronic transfer of REG records;
b.2 If there is an existing CMS case, print on-line the List of
Open CMS cases in duplicate copies and Taxpayers Ledger
in duplicate copies for all tax types for the last three (3)
taxable years which shall form part of the Transfer Related
Docket (TRD) and effect the electronic transfer of REG
records;
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b.2.1 Require taxpayer to accomplish TCF in triplicate
copies. Receive the properly accomplished TCF in
triplicate;
b.2.2 Inform the taxpayer that the TRD of the case
(AUD/TCR/LN/AR/RCS) shall be forwarded to the
new RDO within five (5) working days from date of
approval of BIR Form 1905 for the latter to pursue
audit/collection thereof. Forward to the concerned
Revenue Officer (Assessment for AUD/TCR/LN or
Collection AR/RCS case whichever is applicable),
duplicate copy of Taxpayers ledger, duplicate copy of
the list of Open CMS cases to be attached to the
taxpayers docket following the operations
memorandum for taxpayers registration transfer;
b.2.3 Attach printed original copy of the list/s of open CMS
case/s, original copy of taxpayers ledger and original
copy of TCF to the TRD;
c) Determine if the taxpayer is transferring within or across RDCs:
c.1 If the taxpayer is transferring within RDC, stamp BIR Form
1905 with Your transfer request has been complied.
Start transacting with BIR in your new RDO;
c.2 If the taxpayer is transferring across RDCs, stamp BIR Form
1905 with You will be notified of the Status of your
transfer request within three (3) working days or inquire
directly from the new RDO thru Tel. No._________;
d) Stamp APPROVED FOR TRANSFER (as shown in the sample
layout) BIR Form 1905 and affix signature to signify approval;
Note: Refer to No. 3 of Annex I for the sample layout of Rubber
Stamps.
e) Forward triplicate copy of duly approved BIR Form 1905 and
triplicate copy of TCF to FDO for release to the concerned
taxpayer; and
f) Forward the TRD together with its attachments to the new RDO
within five (5) working days from date of approval of BIR Form
1905 following herein prescribed procedures under Scenario 1
A (3).
2. Handling of transfers during systems non-availability
2.1 TSS Front Desk Officer (FDO)
a) Inform taxpayer that his application will be processed but the
electronic transfer on-line cannot be effected due to systems non-
availability;
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b) Receive the duly accomplished Application for Registration
Information Update (BIR Form 1905) together with its required
attachments from the taxpayer in triplicate;
c) Ascertain that the data contained in the BIR Form 1905 are accurate
and all the requirements listed in Annex C are completely attached.
Otherwise, brief the taxpayer on what to do and return documents
for compliance. In no case shall the Front Desk Officer accept an
application if the requirements are not complete;
d) Stamp in BIR Form 1905 System is Not Available and indicate
contact person, telephone no., date of receipt and affix appropriate
initials;
e) In case the taxpayer has an open/pending case, require him to
accomplish the Transfer Commitment Form (TCF) in triplicate.
Receive the properly accomplished TCF in triplicate;
f) Attach the Priority Number to the documents submitted by the
taxpayer and furnish him with the duplicate Priority Number as
claim stub before forwarding the documents to the Receiving
Officer for further appropriate action;
g) Forward application documents to RO for manual assignment of
Document Locator Number (DLN);
h) Receive duly approved triplicate copy of BIR Form 1905 and
triplicate copy of TCF from the Chief, TSS/DO;
i) Call the taxpayers priority number and remind him/her on the
notations made by the Chief, TSS/DO in the approved BIR form
1905;
j) Release the triplicate copy of BIR Form 1905 to the taxpayer
together with the list of requirements needed by the new RDO. The
duplicate copy of the duly approved BIR Form 1905 shall be
forwarded to the Chief, TSS/DO;
k) Maintain a record of taxpayers requesting for transfer in a logbook
which shall be signed received by the taxpayer upon release of the
triplicate copy of the approved BIR Form 1905, triplicate copy of
TCF together with the list of requirements needed by the new RDO;
and
l) Politely request the taxpayer to fill up Service Delivery Feedback
Form (Annex D).
2.2 TSS Receiving Officer (RO)
a) Receive BIR Form 1905 together with attachments from the TSS
FDO;
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b) Stamp RECEIVED BIR Form 1905 and all its attachments, indicate
current date and affix initials;
c) Assign DLN following the standard manual procedures and once the
system is available, access DTM of CMS to capture DLN on-line;
and
d) Forward documents to DPS for further processing and approval.
2.3 Document Processing Section (DPS)
a) Receive BIR Form 1905 including all the required attachments from
the Receiving Officer;
b) Once the system is available, verify existing RPS case/s (e.g.
suspended/un-encoded returns, etc.) if any, and accomplish
appropriate portion of Verification Slip (Annex B);
b.1 If there is no existing RPS case, forward submitted
documents to Collection Section for further processing;
b.2 If there is existing RPS case/s, require taxpayer to submit
necessary documents and resolve existing RPS case/s
then forward submitted documents to Collection Section
for further processing.
2.4 Collection Section (CS)
a) Receive BIR Form 1905 including all the required attachments from
the Document Processing Section;
b) Once the system is available, verify existing CBR case/s (e.g.
suspended/un-encoded payments) if any, and accomplish
appropriate portion of Verification Slip (Annex B);
b.1 If there is no existing CBR case, forward submitted
documents to the Chief, Taxpayer Service
Section/Designated Officer for further processing.
b.2 If there is existing CBR case/s, require taxpayer to submit
necessary documents and resolve existing CBR case/s then
forward to the Chief TSS/DO for further processing.
2.5 Chief, TSS/Designated Officer (DO)
a) Receive BIR Form 1905, including all the required attachments
listed in Annex C hereof from the Receiving Officer;
b) Review all documents submitted;
c) Attach the original BIR Form 1905 to the TRD for release to the new
RDO;
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d) Stamp APPROVED FOR TRANSFER (as shown in the sample
layout) BIR Form 1905 and affix signature to signify approval;
e) Forward the triplicate copy of the duly approved BIR Form 1905 to
FDO for release to the concerned taxpayer;
f) Once the system is available, verify existence of open CMS cases
on-line and accomplish appropriate portion of Verification Slip
(Annex B);
f.1 If there is no existing CMS case and after verification from DPS
and CS that there is no pending RPS and CBR case, effect
electronic transfer of REG records;
f.2 If there is an existing CMS case, print on-line the List of Open
CMS cases and Taxpayers Ledger in duplicate copies for all tax
types for the last three (3) taxable years and effect the
electronic transfer of REG records.
f.2.1 Attach original copy of taxpayers ledger and original copy
of TCF to the TRD. Inform the taxpayer that the TRD of
the case (AUD/TCR/LN/AR/RCS) shall be forwarded to the
new RDO within five (5) working days for the latter to
pursue audit/collection thereof. Forward to the concerned
Revenue Officer (Assessment for AUD/TCR/LN or
Collection AR/RCS case whichever is applicable) the
quadruplicate copy of TCF, duplicate copy of taxpayers
ledger, duplicate copy of the list of Open CMS cases to be
attached to the taxpayers docket following the operations
memorandum for taxpayers registration transfer;
f.2.2 Attach original copies of printed list/s of open CMS cases,
taxpayers ledger and TCF to the TRD;
g) Signify approval by affixing signature in the COR and other REG
related papers/documents; and
h) Forward the TRD to the new RDO within five (5) working days from
release of the approved BIR Form 1905 following herein prescribed
procedures under Scenario 1 A (3).
3. Forwarding TRD to the new Computerized RDO
3.1 Chief, Taxpayer Service Section (TSS) for Transfer Related Docket
(TRD)
a) Prepare Indorsement (Annex E) for the TRD for approval of the
RDO; and
b) Forward the Transfer Related Docket (TRD) composed of the
transfer related input form and other documentary requirements
submitted by the taxpayer including the list of open CMS cases to
the new RDO within five (5) working days from release of the
approved BIR Form 1905.
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B. New Computerized RDO
1. Processing of Request for Transfer
1.1 TSS - Front Desk Officer (FDO)
a) Assign PN in duplicate copies and distribute the original PN to
taxpayer requesting for transfer of registration;
b) Call the PN of the taxpayer that will be served to ensure that first
come first serve basis is strictly observed;
c) Politely request the taxpayer to fill up Verification Slip Form (Annex
B);
d) Receive duly approved BIR Form 1905 from the taxpayer and
process the same by checking systems availability. If the system is
not available, follow specific procedures in handling transfer
request during systems non-availability. (Refer to Scenario 1 B
(2) hereof);
e) Verify taxpayers existence in the new RDO in RDC Database and
accomplish appropriate portion of the Verification Slip. If the
taxpayer does not exist in the RDC Database, contact the old RDO
to remind/ensure that the required electronic transfer should be
effected;
f) Ascertain that the documents submitted by the taxpayer are
complete as required per Annex C. If the requirements are not
complete, brief the taxpayer on what to do and return documents for
compliance. In no case shall the FDO accept an application if the
requirements are not complete;
g) Attach the PN to the documents submitted by the taxpayer and
furnish him with the duplicate priority number as claim stub;
h) Forward the documents to the Receiving Officer for further
appropriate action;
i) Upon approval of the application for transfer, receive documents
from Chief, TSS and call Priority No. of taxpayer;
j) Release new COR if applicable, TIN Card, triplicate copy of BIR
Form 1905 and other papers to taxpayer; and
k) Politely request the taxpayer to fill-up Service Delivery Feedback
Form.
1.2 Receiving Officer (RO)
a) Receive Transfer Related Docket (TRD) composed of transfer
related input form and other documentary requirements submitted
by the taxpayer including the list of open CMS cases if any, from the
previous RDO.
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b) Receive duly approved BIR Form 1905 including all the attachments
listed in Annex C from the Front Desk Officer;
c) Stamp "RECEIVED duly approved BIR Form 1905 including all the
attachments, indicate date of receipt and affix initials;
d) Assign Document Locator Number (DLN); and
e) Forward documents to Fast Lane Encoder (FLE) for REG
updates/data capture.
1.3 Fast Lane Encoder (FLE)
a) Receive the documents from RO and effect the necessary REG
updates/data capture;
b) Print new TIN Card indicating the taxpayers new address. If the
taxpayer is engaged in business, generate and print new Certificate
of Registration (COR);
c) Validate accuracy of the data contained in the newly printed TIN
card and generated REG correspondence. In case the data are not
accurate, effect the necessary corrections; and
d) Forward the documents to TSS Chief for approval and signature.
1.4 Chief, Taxpayer Service Section (TSS)
a) Receive the documents from FLE and conduct review/verification
procedures. If the documents are not found in order, check the
accuracy of the data and effect the necessary corrections;
b) Indicate date and affix signature in COR, if applicable, and other
REG related papers /documents, to signify approval; and
c) Forward the triplicate copy of approved BIR Form 1905, COR, and
Inventory List of Unused Receipts and Invoices, and the Transfer
Commitment Form (TCF) to FDO for release to taxpayer.
d) Send letter to taxpayer (Annex G) informing him/her that his/her
request for transfer of registration is effected and that he/she can
now start transacting to his/her new RDO.
2. Handling Transfer Request during Systems Non-Availability
2.1 TSS-Front Desk Officer (FDO)
a) Inform taxpayer that his application will be processed but the
electronic transfer on-line cannot be affected due to systems non-
availability;
b) Receive from taxpayer copy of approved BIR Form 1905 and other
required attachments per Annex C;
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c) Ascertain that the documents submitted by the taxpayer are
complete as required per Annex C. If the requirements are not
complete, brief the taxpayer on what to do and return documents for
compliance. In no case shall the FDO accept an application if the
requirements are not complete;
d) Stamp System is Not Available on BIR Form 1905 and indicate
contact person, telephone no., date of receipt and initials;
e) Attach PN to the documents submitted by the taxpayer and furnish
him with the duplicate PN as claim stub before forwarding the
documents to the concerned Revenue Officer, following procedures
for taxpayers requesting for transfer of registration with open cases
to be contained in an operations memo, for further appropriate
action;
f) Receive the triplicate copy of BIR Form 1905 and the duly signed
COR and other REG correspondence, if applicable from TSS Chief;
g) Release the triplicate copy of BIR Form 1905, COR (if with
business),TIN Card and other documents to taxpayer; and
h) Politely request taxpayer to fill up Service Delivery Feedback Form.
2.2 TSS-Receiving Officer (RO)
a) Receive documents, stamp "RECEIVED", indicate date of receipt,
affix initials and assign DLN following the standard manual
procedures and once the system is available, access DTM of CMS
to capture DLN on-line; and
b) Forward the duplicate copy of BIR Form 1905 and other documents
to Chief, TSS/DO for further appropriate action.
2.3 Chief, TSS/Designated Officer (DO)
a) Receive documents including its attachments from the Receiving
Officer and check if the taxpayer is engaged in business. If not, print
new TIN Card indicating therein the new address;
b) If the taxpayer is engaged in business, prepare manual COR based
on the attached photocopy from the old RDO;
c) Check the accuracy of the data contained in the manually prepared
COR, new TIN Card and other REG correspondence/s (see Annex
C) and effect the necessary corrections, if needed;
d) Indicate date and affix signature in COR, if applicable, and other
REG correspondence, to signify approval; and
e) Forward the triplicate copy of approved BIR Form 1905, COR and
Inventory List of Unused Receipts and Invoices, and the Transfer
Commitment Form (TCF) to FDO for release to taxpayer.
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f) Send letter to taxpayer (Annex G) informing him/her that his/her
request for transfer of registration is effected and that he/she can
now start transacting to his/her new RDO.
II. SCENARIO 2: TRANSFERS FROM COMPUTERIZED RDO TO NON-
COMPUTERIZED RDO
A. Old/Previous Computerized RDO
Follow the same procedures in Scenario 1 A (1), (2) and (3) hereof.
B. New Non-Computerized RDO
1. Processing of Request for Transfer
1.1 TSS - Front Desk Officer (FDO)
a) Assign PN in duplicate copies and distribute the original PN to
taxpayer requesting for transfer of registration;
b) Call the PN of the taxpayer to be served to ensure that first come
first serve basis is strictly observed;
c) Politely request him to fill up Verification Slip (Annex B);
d) Receive duly approved BIR Form 1905 and ascertain that the
requirements listed in Annex C are complete. If the requirements
are not complete, brief the taxpayer on what to do and return the
documents for compliance. In no case shall the FDO accept an
application if the requirements are not complete;
e) Attach the PN to the documents submitted by the taxpayer and
furnish him with the duplicate priority number as claim stub;
f) Forward the documents to Receiving Officer for further appropriate
action;
g) Receive triplicate copy of BIR Form 1905, new COR if applicable,
TIN Card and other documents from Chief, TSS upon approval of
the application for transfer;
h) Call PN of taxpayer and release new COR /TIN Card, triplicate copy
of BIR Form 1905 and other documentary attachments to taxpayer;
and
i) Politely request the taxpayer to accomplish a Service Delivery
Feedback Form (Annex D).
1.2 Receiving Officer (RO)
a) Receive Transfer Related Docket (TRD) composed of transfer
related input form and other documentary requirement submitted
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by the taxpayer including the list of open CMS cases if any, from
the previous RDO.
b) Receive documents from the FDO then stamp "RECEIVED" duly
approved BIR Form 1905 including all the attachments, indicate date
of receipt and affix initials;
c) Assign Document Locator Number (DLN);
d) Retain duplicate copy of BIR Form 1905 for file; and
e) Forward other documents to TSS Chief/DO for further appropriate
action.
1.3 Chief, Taxpayer Service Section/ Designated Officer (DO)
a) Receive BIR Form 1905 including all the required attachments from
RO;
b) Determine if the taxpayer is engaged in business. If the taxpayer is
not engaged in business, print TIN Card. Otherwise, manually
prepare new COR and print TIN Card;
c) Conduct the required review procedures to ensure the accuracy of
the data and information contained in COR and TIN Card; If the
documents are not found in order, effect the necessary corrections;
d) Indicate date and affix signature in COR, if applicable and other
REG correspondence to signify approval; and
e) Forward BIR Form 1905, COR and Inventory List of Unused
Receipts and Invoices to FDO for release to taxpayers.
f) Send letter to taxpayer informing him/her that his/her request for
transfer of registration is effected and that he/she can now start
transacting to his/her new RDO (Annex G).
(c) SCENARIO 3: TRANSFERS FROM NON-COMPUTERIZED RDO TO
COMPUTERIZED RDO
A. Old/Previous Non-Computerized RDO
1. Processing of Request for Transfer
1.1 TSS - Front Desk Officer (FDO)
a) Assign Priority Number (PN) in duplicate copies and distribute the
original PN to taxpayer requesting for transfer of registration;
b) Call the PN of the taxpayer to be served to ensure that first come
first serve basis is strictly observed and politely request him to fill up
the Verification Slip (Annex B);
c) Receive the duly accomplished Verification Slip from the taxpayer;
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d) Verify taxpayers existence from available manual records and
accomplish appropriate portion of Verification Slip. If the taxpayer
does not exist, instruct him to proceed directly to his desired new
RDO for TRU/registration compliance purposes;
e) In case the taxpayer has an open case, require him to accomplish
the Transfer Commitment Form (TCF) in triplicate. Receive properly
accomplished TCF in triplicate;
f) Receive from taxpayer duly accomplished Application for
Registration Information Update (BIR Form 1905) in triplicate and
the required attachments as listed in Annex C;
g) Ascertain that the data contained in BIR Form 1905 are accurate
and all the requirements as shown in Annex C are completely
attached (Only application with complete requirements shall be
accepted by the FDO). Otherwise, brief the taxpayer on what to do
and return documents for compliance. In no case shall the FDO
accept an application if the requirements are not complete;
h) Attach the PN to the documents submitted by the taxpayer and
furnish him with the duplicate PN as claim stub before forwarding
the documents to the Receiving Officer for further appropriate
action;
i) Receive duly approved triplicate copy of BIR Form 1905 from the
Chief, TSS/Designated Officer (DO);
j) Call the Taxpayers PN and remind him/her on the notations made
by the Chief TSS/DO through the approved BIR Form 1905;
k) Maintain a record of taxpayers requesting for transfer in a logbook
which shall be signed received by the taxpayer upon release of the
triplicate copy of approved BIR Form 1905 and triplicate copy of
TCF together with the list of requirements needed by the new RDO;
and
l) Politely request the taxpayer to fill up Service Delivery Feedback
Form (Annex D).
1.2 Receiving Officer (RO)
a) Receive BIR Form 1905 and all attachments from the FDO;
b) Stamp RECEIVED BIR Form 1905 including all the attachments,
indicate date and affix initials;
c) Assign Document Locator Number (DLN) using standard manual
procedures; and
d) Forward the submitted documents to the TSS Chief/DO for further
processing requirements.
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1.3 Chief, Taxpayer Service Section/Designated Officer
a) Receive BIR Form 1905 including all the required attachments from
the RO;
b) Attach the original BIR Form 1905 to the TRD for release to the new
RDO;
c) Verify existence of open/pending AUD/TCR/LN/AR/RCS cases from
manual records (e.g. excel files) being maintained in the RDO and
accomplish appropriate portion of the Verification Slip;
d) If there are open/pending cases, require taxpayers to accomplish
TCF in triplicate copies. Receive properly accomplished TCF in
triplicate. Inform taxpayer that the TRD of the case/s shall be
forwarded within five (5) working days to the new RDO for the latter
to pursue audit activities/collection thereof, following procedures for
taxpayers requesting for transfer of registration with open cases to
be contained in an operations memo;
e) Stamp APPROVED FOR TRANSFER (as shown in the sample
layout) BIR Form 1905 and affix signature to signify approval;
f) Forward to FDO triplicate copy of duly approved BIR Form 1905 for
release to taxpayer;
g) Send/transmit duly approved BIR Form 1905 thru fax immediately to
Systems Operations Division (SOD) for update of taxpayer
information in NO Database; and
h) Forward the TRD composed of transfer related docket input form,
original copy of approved BIR Form 1905, TCF and other
documentary requirements submitted by the taxpayer to the new
RDO within five (5) working days from release of the approved BIR
Form 1905 following the herein prescribed procedures under
Scenario 1A(3).
B. System Operations Division
1. Receive from the Old Non-Computerized RDO the approved BIR Form
1905; and
2. Update/Upload the taxpayers information in the NO Database within three
(3) days from receipt of the approved BIR Form 1905.
C. New Computerized RDO
1. Processing of Request for Transfer
1.1 TSS - Front Desk Officer (FDO)
a) Assign Priority Number (PN) in duplicate copies and distribute the
original PN to taxpayer requesting for transfer of registration;
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b) Call the PN of the taxpayer that will be served to ensure that "first come
first serve basis" is strictly observed;
c) Politely request the taxpayer to fill up Verification Slip Form (Annex B);
d) Receive duly approved triplicate copy of BIR Form 1905 from the
taxpayer and ascertain that the data contained in application form are
accurate and all the requirements listed in Annex C are attached to
BIR Form 1905. If the requirements are not complete, brief the taxpayer
on what to do and return documents for compliance. In no case shall
the FDO accept an application if the requirements are not complete;
e) Process the documents submitted by checking systems availability.
If the system is not available, follow specific procedures in
handling transfer request during systems non-availability [Refer to
Scenario 1 B(2)];
f) Verify taxpayer's existence in the new RDO through RDC Database. If
the taxpayer does not exist in the RDC Database, verify its existence in
the NO Database. If the taxpayer does not exist, inform him of the
findings and brief him on how to undergo TRU procedures. However, if
the taxpayer has an existing approved BIR Form 1905, verify the
authenticity of the approval from the previous RDO;
g) Ensure that the taxpayer's status in the new RDO is "Active".
Otherwise, request thru RDC Helpdesk concerned for data loading if
needed;
h) Attach the PN to the documents submitted by the taxpayer and furnish
him with the duplicate PN as claim stub before forwarding the
documents to the Receiving Officer for further appropriate action;
i) Forward the documents to the RO for further appropriate action;
j) Upon approval of the application for transfer, receive taxpayers copy of
duly approved BIR Form 1905, TIN Card, duly signed COR, if
applicable, from Chief, TSS, duplicate copy of Inventory List of Unused
Receipts and Invoices duly stamped RECEIVED by the previous RDO
and unused receipts and invoices for re-stamping purposes if any;
k) Call priority number of taxpayer and release triplicate copy of the duly
approved BIR Form 1905, COR (if with business), new TIN Card and
other papers to taxpayer; and
l) Politely request the taxpayer to fill-up Service Delivery Feedback Form
(Annex D).
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1.2 Receiving Officer (RO)
a) Receive Transfer Related Docket (TRD) composed of transfer
related input form and other documentary requirements submitted
by the taxpayer including the list of open CMS cases if any, from the
previous RDO.
b) Receive BIR Form 1905 and all attachments from the FDO;
c) Stamp "RECEIVED" BIR Form 1905, including all the attachments,
indicate date of receipt and affix initials;
d) Assign Document Locator Number (DLN); and
e) Forward documents to FLE for REG Update/data capture.
1.3 Fast Lane Encoder (FLE)
a) Receive the documents from the RO and effect the necessary REG
updates/data capture (if not found in NO - Database);
b) Determine if the taxpayer is engaged in business. If the taxpayer is
not engaged in business, print new TIN Card indicating the new
address, and validate the accuracy of the data contained in the
newly printed TIN Card. If the taxpayer is engaged in business,
generate and print new Certificate of Registration (COR), and print
TIN Card indicating the new address and other REG data of the
taxpayer;
c) Validate the accuracy of the data contained in the newly generated
REG correspondence. In case the data are not accurate, effect the
necessary corrections; and
d) Forward the documents to the Chief, TSS for approval and
signature.
1.4 Chief, Taxpayer Service Section (TSS)
a) Receive the documents from FLE;
b) Conduct review/verification procedures. If the documents are not
found in order, check the accuracy of the data contained in the
newly generated printed REG correspondence and effect the
needed corrections;
c) Indicate the date and affix signature to the new COR, if applicable,
to signify approval; and
d) Forward triplicate copy of BIR Form 1905 and the duly signed COR
if applicable, new TIN Card and other REG correspondence
including Inventory List of Unused Receipts and Invoices, if any to
FDO for release to taxpayer.
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e) Send letter to taxpayer (Annex G) informing him/her that his/her
request for transfer of registration is effected and that he/she can
now start transacting to his/her new RDO.
VI. SCENARIO 4: TRANSFERS FROM NON-COMPUTERIZED RDO TO
ANOTHER NON-COMPUTERIZED RDO
A. Procedures to be followed by the Old/Previous Non-Computerized RDO
Follow the same procedures in Scenario 3 (A) (1) hereof.
B. Procedures to be followed by the New Non-Computerized RDO
Follow the same procedures in Scenario 2 (B) (1) hereof.
VII. REPORTORIAL AND OTHER REQUIREMENTS
A. Revenue Data Center (RDC) shall:
1. For Computerized RDOs, generate and print hard copy(ies) of the
following reports to be distributed on or before the 5
th
day of the following
month:
a. List of Open Audit, Letter of Notice (LN) and TCR Cases of Taxpayers
whose Registration Records were Electronically Transferred
Original - AITEID
Duplicate - Assessment Division of the Region having
jurisdiction over the old RDO
b. Monthly Report of Transferred Registration with Open Accounts
Receivable (AR) Cases
Original - Collection Programs Division (CPD)
Duplicate - Collection Division of the Region having
jurisdiction over the old RDO
c. Monthly Report of Transferred Registration with Open Returns
Compliance System (RCS)/Stop-filer cases
Original - CPD
Duplicate - Collection Division of the Region having
jurisdiction over the old RDO
2. Generate and submit thru e-mail a List of Transferred Taxpayers (Annex
H) every 10
th
day of the month following the close of each quarter to TAS
thru TSPMD.
B. Non-Computerized RDOs
1. Prepare and submit the following reports on or before the 5
th
day of the
following month:
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a. Monthly Report of Transferred Registration with Open Accounts
Receivable (AR) Cases
Original - Collection Programs Division (CPD)
Duplicate - Collection Division of the Region having
jurisdiction over the old RDO
b. Monthly Report of Transferred Registration with Open Returns
Compliance System (RCS)/Stop-filer cases
Original - CPD
Duplicate - Collection Division of the Region having
jurisdiction over the old RDO
c. Monthly Report of Transferred Registration with Open Audit, Letter of
Notice and Tax Credit/Refund Cases
Original - AITEID
Duplicate - Assessment Division of the region having
jurisdiction over the old RDO
2. Audit Information Tax Exemption and Incentives Division (AITEID)
a. Receive List of Open Audit, Letter of Notice (LN) and Tax Credit/Refund
Cases of Taxpayers whose Registration Records were Electronically
Transferred and Monthly Report of Transferred Registration with Open
Audit, Letter of Notice and Tax Credit/Refund Cases from the RDC and
non-computerized RDOs, respectively;
b. Evaluate and analyze information contained in the reports and follow the
existing procedures in the processing of reports; and
c. Monitor the open cases of taxpayers transferring from one BIR office to
another.
3. Collection Programs Division (CPD)
a. Receive Monthly Report of Transferred Registration with Open AR Cases
and Monthly Report of Transferred Registration with Open RCS/Stop filer
Cases;
b. Evaluate and analyze information contained in the reports and follow the
existing procedures in the processing of reports; and
c. Monitor the open AR/RCS cases of taxpayers transferring from one RDO
to another.
4. Assessment Division (AD)
a. Receive the hard copy(ies) of system-generated cases in docket form of
taxpayers that requested for transfer, as generated by RDC;
b. Monitor the dockets of open AUD/TCR/LN cases. Follow the operations
memorandum containing the procedures in the monitoring of open audit
cases; and
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c. Ensure settlement of open AUD/TCR/LN cases of taxpayers transferring
from one RDO to another.
5. Collection Division (CD)
a. Receive the hard copy(ies) of system-generated cases in docket form of
taxpayers that requested for transfer, as generated by RDC;
b. Monitor the dockets of open AR/RCS cases. Follow the operations
memorandum containing the procedures in the monitoring of open AR/RCS
cases; and
c. Ensure settlement of open AR/RCS cases of taxpayers transferring from
one RDO to another.
6. Taxpayer Assistance Service (TAS) thru Taxpayer Service Programs and
Monitoring Division (TSPMD)
a. Receive Lists of Transferred Taxpayers (Annex H) from RDC every 10
th
day of the month following the close of each quarter;
b. Evaluate and validate the reasons for the taxpayers frequent transfer; and
c. Recommend the taxpayer subject for investigation to Enforcement Service
whenever investigation is warranted and necessary.
VIII. TRANSITORY PROVISIONS
All unused receipts/invoices of a taxpayer in the Old RDO shall be allowed to
be used, provided that the taxpayers submit an Inventory List of all Unused
Receipts and Invoices to the new RDO upon approval of the request for
transfer of registration and shall stamp the new address in the unused
receipts/invoices.
IX. REPEALING CLAUSE
All revenue issuances and/or portion/s thereof inconsistent herewith are hereby
repealed, amended and/or modified accordingly.
X. EFFECTIVITY
This Order takes effect immediately.
(Original Signed)
GUILLERMO L. PARAYNO, JR.
Commissioner of Internal Revenue