RR No. 07-12

(1)
April 2, 2012
REVENUE REGULATIONS NO. 007-12

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
specifically 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
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CD Technologies Asia, Inc. and Accesslaw, Inc.
Philippine Taxation Encyclopedia 2015
SECTION 3.
Definition 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:
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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 file the corresponding tax return, statement or
other documents as 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, official
papers and documents which they secure from other
government agencies e.g., Local Government Unit (LGU),
Department of Trade and Industry (DTI), Land
Transportation Office (LTO), Department of Foreign
Affairs (DFA), etc. It also includes issuance of TIN to
Overseas Filipino Workers (OFWs)/Overseas Contract
Workers (OCWs) as defined under these Regulations as
well as to Non-Resident Foreign Corporations
(NRFC)/Non-Resident Alien not engaged in Trade or
Business (NRANETB) subject to final withholding tax on
income derived from sources within the Philippines.
2.
"Secondary Registration" shall pertain to subsequent

registration activities after the issuance of BIR Certificate of
Registration (COR) relative to the printing and issuance of official
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 Identification 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 offices or otherwise,
this reference index number is required to be indicated.
The TIN comprises of a 9 to 13 digit numeric code where the first
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
defined in Section 2 of the Revenue Regulations 1-2011
which
provides:
ETHCDS
"Section 2. Definition of an OCW.

OCW refer 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 Certificate
(OEC).
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
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the Philippine Overseas Employment Administration (POEA) with a valid

Overseas Employment Certificate (OEC) with a valid Seafarers
Identification Record Book (SIRB) or Seaman's Book issued by the
Maritime Industry Authority (MARINA).
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5.
"Commencement of Business" in the case of pursuit of business

or practice of profession, it shall be reckoned from the day when
the first sale transaction occurred or within thirty (30) calendar
days from the issuance of Mayor's Permit/Professional Tax Receipt
(PTR) by LGU, or Certificate of Registration issued by the
Securities and Exchange Commission (SEC), whichever comes
earlier.
6.
"Head Office (HO)" refers to the declared specific or

identifiable principal place/head office of business as stated in the
Articles of Incorporation/Articles of Partnership/Articles of
Cooperation/DTI Certificate 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 fixed 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 stores operators, common carries/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

location/address other than at the HO;
ii.
Facility with sales activity;
iii.
Real properties for lease including car parks, with

Administrative Office 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
in
another
under the regulations on secondary registration process;

iv.
For Public Transport Operators with more than one (1)

franchise, each additional franchise/Certificate 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-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's 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 office having jurisdiction over the HO.
8.
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"Facility" may include but not limited to place of production,
showroom, warehouse, storage place, garage, bus terminal, or real

property for lease with 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 Office" shall refer to an office where records of

sales and/or cash collections are kept which can be registered
either as HO or branch.
When an administrative office 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 office 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.
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10.
"Principal or Main employer" shall refer to the employer to

whom 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.
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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 modified (e.g., surname, address within same district
office, exemption status and qualified 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 office 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 filer 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 file 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.
21.
"Inactive" shall refer to the status of the business of any of the

following:
i.
A non-individual taxpayer that has notified the BIR district

office of the temporary cessation of its business operations;
ii.
A taxpayer that has stopped filing 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 file the required

tax returns/declarations due for the applicable initial
quarter;
iv.
A taxpayer that may be identified as such by the CIR in a

separate revenue issuance.
"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.
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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;
2.
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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 filing
of their monthly withholding tax return as applicant under
EO 98, series of 1998;
vi.
Branches of identified 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.
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 file a return, statement or other
document whereby he is required to indicate his TIN in such
return, statement or document filed with the BIR for his
proper identification for tax purposes, and which he shall
indicate in certain documents, such as, but not limited to the
following:
a)
Sugar quedans, refined sugar release order or similar

instruments to reflect the TIN of the owner or seller of the
sugar;
b)
Domestic bills of lading to reflect 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 Office, to reflect the TINs of persons who are
parties to the real property transactions;
d)
Registration certificates of transportation equipment by

land, sea or air, to reflect the TINs of transport equipment
owners;
e)
Documents to be filed or registered with the SEC;
f)
Building construction permits to reflect the TINs of

owners and contractors of buildings and civil works;
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g)
Application to open bank account or loan with banks,

financial institutions and other financial intermediaries;
h)
Application for Mayor's Permit;
i)
Application for business license with the DTI;
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j)
iv.
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Other documents such as the following:

1)
Official 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 Certificate 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.
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, official papers and documents which they secure
from these government agencies, instrumentalities,
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including GOCCs and LGUs.

However, in the case of diplomatic missions and
international organizations, as identified 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, official paper or
document, it shall be sufficient that their request for
above-named documentation is accompanied by the
corresponding endorsement of the DFA, which shall include
the official identity card issued by the Office of Protocol of
the Department, for the purpose of establishing the bona
fide 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 office, 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.
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Applicants whose TINs have been secured through the e-REG

facility shall complete their registration with the BIR district office
(e.g. persons to engage in business/practice of profession), but
shall no longer be required to fill out the forms for "Application for
Registration". Instead, a printout of the "System Confirmation
Page" and the filled out on-line "BIR Form 1901", which is the
proof of e-TIN registration, shall be submitted to the concerned
BIR district office, 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 office which has
jurisdiction over its principal place of business. The articles of
incorporation, together with the SEC Registration Certificate
where the TIN is indicated, as well as proof of authority given to
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its representative must be submitted to the concerned BIR district

office 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 suffice 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 office 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 file regularly the tax returns/declarations for his/her/its
registered tax types, the BIR district office 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

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 office

to process and issue simultaneously the COR, ATP and register the
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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 office must ensure that
taxpayers will be issued their registration certificates/permits
(COR, ATP, Books of Accounts) upon commencement of their
business.
5.
Issuance of TIN Card. Issuance of TIN Card for the first 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 office 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

representative (in case of juridical person);
A box shall be provided for picture (if individual).
authorized
The address to be indicated on the TIN card shall be as follows:
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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
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i.
Head Office (TIN with branch code 0000) residential

address of the individual as found in the Integrated Tax
System (ITS)
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ii.
3.
Branch business address of registered branch as found

in the ITS
For Non-Individuals
i.
Head Office (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 office 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 Confirmation
Page" and filled out on-line BIR Form 1902/BIR Form
1904T shall be presented to the concerned BIR district
office for the issuance of the TIN card. The concerned BIR
district office 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 reflect the same information found in ITS at the
time of application.
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Applications for TIN Card of registered taxpayers can be

made at any computerized BIR district office 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 briefing to be conducted by the BIR

district office for new registrants in order to apprise them of their
rights and duties/responsibilities. In lieu of the briefing, the BIR
district office 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.
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Prescribed Periods to Complete Primary Registration.
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Every person subject to any internal revenue tax to be filed/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 defined 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 first 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 filing 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 types. Subsequently, it paid its advance office 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
office 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
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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
filing 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
first 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 identified 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 office
(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.
Copyright 2016
Certificate of Registration (COR).
18
Copyright 2016
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 office concerned (i.e., BIR district office of
HO/Branch/Facility) upon compliance with the requirements for
registration subject to the provisions of Section 4 (4) hereof.
Issuance of COR, whether upon registration or upon update of
taxpayer's information, is not subject to payment of Certification
Fee unless the taxpayer requested for a certified copy of said COR,
in which case, the same shall be subject to the payment of
Certification 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 file

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;
19
x.
Registration Certificate 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
Classification (PCPC) for the classification standards of
goods and/or services for sale. If the line of business per
PSIC Table is "unclassified", specify the description of the
specific 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
included in the systems-generated COR shall be manually typed or
stamped unto said COR such as Registration Certificate 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 office shall conduct random ocular inspection of newly
registered businesses to validate declarations in their applications.
Copyright 2016
20
In the case of a facility as defined in these Regulations, the same

shall be issued a Certificate 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-profit organizations and other tax-exempt entities is predicated on the
Copyright 2016
21
fact that their undertakings/endeavors are not directed nor intended to generate
income/profit. Thus, any profit-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 office or to the Revenue Collection Officer (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 reflecting 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 office 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 file 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
Copyright 2016
22
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
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-filer" cases in the BIR's
database, only those tax types which the taxpayer is expected to regularly/periodically
file the return and/or pay the tax shall be registered. In case a taxpayer fails to update
his tax types prior to filing/payment of a tax return, the duly authorized BIR personnel
must register the corresponding tax type for the Tax Return to be filed/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 file 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
Copyright 2016
23
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 filers. 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 office 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
Copyright 2016
1)
His gross sales or receipts for the past twelve (12) months,
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
24
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 office 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
benefit 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.
iv.
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.
Optional Registration of Value-Added Tax for VAT-Exempt

Persons.
1)
Copyright 2016
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 office
that has jurisdiction over the HO of that person.
25
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
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 first 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
final), 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
Copyright 2016
26
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)
2)
Registration shall be with the HO only

i.
Income Tax
ii.
VAT
Registration with the HO and/or branches

Except for identified Large Taxpayers under the LTS
required to file 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
filing and payment or at each of its branches where it
employs decentralized filing and payment:
Copyright 2016
i.
Percentage tax
ii.
Withholding tax on compensation
27
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 identified LT, the filing 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 defined 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 office where he is registered of such fact by filing 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 office where he intends to establish his
business address or the new employer's BIR district office or at the
BIR district office 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.
Copyright 2016
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
office by submitting the duly accomplished form of the
employee. The transfer of registration (TIN records) of such
28
employee shall be initiated by the BIR district office which

received the application.
ii.
Transfer of Employees of Transferring Employers.

Registration of employees should follow the BIR district
office registration of their employers. Accordingly, a
transfer of employer's BIR district office carries with it the
transfer of the registration of employees earning pure
compensation income mainly from said employer. 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 office 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 office but subsequently
applies for registration as a business taxpayer/professional
in another BIR district office shall submit the proper form to
the BIR district office having jurisdiction over his business
address. 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 office either
personally or by fax. The old BIR district office, upon
receipt of the request shall immediately execute the transfer
of taxpayer's registration records to the new BIR district
office.
HDIaST
3.
Copyright 2016
Transfer of Taxpayers Engaged in Business or Practice of
29
Profession (Individual/Non-Individual).
i.
Branches/Facilities
Request for transfer of registration of branch/facility shall
be filed at the BIR district office where such branch/facility
is registered. Where no tax type is registered except ARF,
transfer shall be completed by the old BIR district office
within five (5) days from receipt of the request.
Transfer of branches with other registered tax types shall
observe the same procedures in transferring a HO.
ii.
Head Office (HO)

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

office to another is discouraged. Only transfers by a HO to
a bigger Office or Business Establishment/Store can be
allowed. All other cases, including mergers and
consolidations should obtain clearance/approval from the
Office of the CIR. The old BIR district office shall
conduct an ocular inspection in both old and new business
addresses before transferring the applicant's registration
data to the new BIR district office. 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 office 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 Office
No. 29 Tondo/San Nicolas. He is proactive and strictly
monitors his registered taxpayers especially those
classified under TAMP. Nine (9) months after, He was,
again, transferred to Revenue District Office No. 38
Copyright 2016
30
North, Quezon City and was replaced by RDO Juan Tutre.

Later, Mr. Cuatro Cinco, a registered taxpayer of Revenue
District Office No. 29 Tondo/San Nicolas requested to
transfer his HO to Revenue District Office 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 Officer of Revenue
District Office No. 29 Tondo/San Nicolas where the
transferring taxpayer is currently registered.
Copyright 2016
3)
The taxpayer requesting for transfer shall file the proper

form to the old BIR district office together with the
prescribed attachments listed in Annex "A" hereof.
4)
The new BIR district office shall be furnished by the

taxpayer with a copy of the update form duly received by
the old BIR district office.
5)
The transfer of HO shall be effective upon approval by the

old BIR district office which should not exceed the ten
(10) working days prescribed period from the date of
complete submission of the required documents. If the old
BIR district office fails to complete the transfer within the
prescribed period, the Revenue Data Center (RDC) having
jurisdiction of over the same shall perform the transfer
electronically. 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 office based on the supporting documents
submitted by the transferring taxpayer. Upon receipt of the
update form duly received by the old BIR district office,
the new BIR district office shall immediately conduct an
ocular inspection of the transferring taxpayer's actual
business location. If upon ocular inspection, the new BIR
district office has determined that the given business
address is non-existent, inaccurate, unoccupied or
31
occupied by persons other than the transferring taxpayer,

the new BIR district office shall immediately notify in
writing the old BIR district office of such fact so that the
old BIR district office shall not allow the requested
transfer of registration. The results of the ocular
inspection conducted shall form part of the registration
docket of said taxpayer. Furthermore, the new BIR district
office shall include the newly transferred taxpayer in its
regular TCVD activities where ocular inspection of the
actual business location of the newly transferred taxpayer
shall be mandatorily conducted.
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 Caf registered its HO at BIR District
Office 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 Office No.
28 Novaliches. The owner of the caf 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
Office No. 39 South Quezon City must be transferred
to BIR District Office 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.
Copyright 2016
Certificate of Registration (COR)/Authority to Print (ATP). The

new BIR district office shall issue the COR immediately after the
transfer of the taxpayer's registration by the old BIR district office.
The COR, Sales Invoice/Official Receipt (SI/OR) used in the old
32
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 office; provided that the taxpayer can show a copy of
duly received update form filed with the old BIR district office;
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 office for an ATP for the new sets of
receipts/invoices.
5.
Filing of Tax Returns. The filing of tax returns and payment of

taxes to the new BIR district office shall commence following the
issuance of the new COR. The new BIR district office 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 office where he is registered using BIR
Form/s prescribed by the BIR.
1.
Copyright 2016
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;
33
2.
Copyright 2016
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 Office (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 filed within twenty five
(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.
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 office 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 office 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 office shall

prepare a monthly list of non-individual taxpayers filing for
cancellation of business registration for submission to the
34
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 office. 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 file any tax return for

two (2) consecutive years or more shall be tagged as
"Inactive" and an investigation shall be initiated. As such,
upon classification as Inactive, all CRM/POS Permits issued
to them as well as any unused Official 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-filing of tax return as provided in
this 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:
Copyright 2016
35
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

TIN/Registration are listed in Annex "A" of these Regulations.
1.
2.
of
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 office
where the TIN of the decedent is registered.
iii.
In addition to the above, an affidavit shall be submitted by

the heirs stating that the decedent has no properties subject
to estate taxes.
iv.
The BIR district office shall notify the heirs, administrator

or executor applying for cancellation of decedent's TIN of
the status of the request within ten (10) days from complete
submission of the requirements.
Settlement of Estate Tax liabilities

i.
Copyright 2016
cancellation
In case of death of an individual with properties subject to

estate taxes and who was previously registered in the ITS
database, upon submission of Notice of Death and the
Death Certificate of the decedent, the BIR district office
shall immediately modify and update the status of the TIN
of said decedent as "cancelled" and proceed with the
processing and issuance of the TIN of the estate upon
36
application by the executor or administrator. If the TIN of

such decedent is registered in another BIR district office,
the receiving BIR district office shall inform the BIR district
office concerned of the fact of such taxpayer's death by
furnishing a copy of the decedent's Death Certificate. Such
BIR district office shall then perform the update as stated in
this section.
Copyright 2016
ii.
The new TIN shall be used in the filing of the estate tax
return of the decedent, as well as in the filing of other
applicable tax returns (e.g., Income, VAT/Percentage Tax,
etc.) if the estate is under judicial settlement.
iii.
In case the decedent was engaged in business, the

heirs/executor/administrator shall, aside from submitting the
Notice of Death and Death Certificate submit a short-term
income tax return covering the period January 1 until the
date of death. The said return shall be filed within sixty (60)
days
from
the
date
of
death,
unless
the
heirs/administrator/executor shall request for an extension
of time to file the same, but not to exceed six (6) months or
April 15 of the following year, whichever is earlier. The
TIN shall be cancelled once the decedent's business
operations including that covered by the short-term return
has been duly investigated for tax purposes.
iv.
Decedents with business registration shall be subject to

immediate investigation by the BIR office concerned to
determine the decedent's tax liabilities from his/her
business. If the business is registered in a BIR district office
other than where the Estate Tax Return is filed, the BIR
district office which received such return shall inform the
BIR district office concerned in writing, either thru fax or
via email, for their corresponding action.
v.
Such BIR district office shall issue a Tax Clearance for the
decedent's business registration within ten (10) days from
termination of its investigations and/or full settlement of the
taxpayer's liabilities, if applicable.
37
3.
Copyright 2016
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 office shall resolve all multiple/identical

TINs without transactions furnished by the concerned RDC
within five (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 office
within twenty (20) working days from receipt of the final
evaluation of Systems Operations Division (SOD).
iii.
Separate logbooks shall be maintained by all BIR district

office for resolution of multiple and identical TINs subject
to verification by authorized BIR personnel for Key
Performance Indicator (KPI) purposes.
iv.
All BIR district office, whether computerized or not, shall

ensure that all taxpayer liabilities/cases are settled/closed in
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 office 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 office 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 office,
attaching the corresponding ledger cards or its equivalent.
vii.
All BIR district office shall perform the TIN cancellation

process. The BIR district office of the cancelled TIN shall
process all transactions on line except Accounts Receivable
(AR) cases which shall be turned over to the BIR district
office of the retained TIN which shall then manually
process the same.
38
viii.
4.
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.
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 file 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 filed for cancellation of registration due to
closure/cessation or termination of business, except for branches,
shall be subjected to immediate investigation by the BIR office
concerned to determine the taxpayer's tax liabilities.
The following procedure shall be observed in the cancellation of
the corporate TIN:
Copyright 2016
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 office of the HO of the dissolved entity

shall inform all the other BIR district office, where the
branches are registered, of the closure/cessation of the
business. Likewise, the BIR district office of the HO shall
submit a monthly report on cessation or closure of business
39
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 filer cases, the BIR district

office, 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 office shall issue a Tax Clearance to the

taxpayer applying for cancellation of TIN within ten (10)
days from termination of its investigations and/or full
settlement of the taxpayer's liabilities, if applicable.
SECTION 13.
Certification Fee. Any request for certification that may
be requested by a taxpayer from the BIR district office 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 Certification Fee shall be collected on each set of documents regardless of
the number of pages of such document.
1.
Copyright 2016
If a taxpayer requests for a certified true copy of his Certificate of

Registration (COR) and his properly filled out BIR Registration
Form filed with the BIR, he shall pay a total of P200.00 as
40
certification fee since his request pertains to two types of

documents. Moreover, if he requests for additional two more sets
of certified true copies of his Certificate 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
fields and 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:
Copyright 2016
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
41
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 modified, repealed or revoked accordingly except those rules
that would necessitate registration system enhancement when the modified 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
Department of Finance
Recommending Approval:
(SGD.) KIM S. JACINTO-HENARES
Commissioner
Bureau of Internal Revenue
ANNEX A
Copyright 2016
42
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 Office
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.
Copyright 2016
Contract of Lease;
43
Copyright 2016
b.
DTI Certificate of Registration of Business Name, if a business

trade name shall be used;
c.
Certificate 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 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 Certificate of Registration (COR) of the Head

Office for facility types to be used by the Head Office 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;
44
II.
c.
DTI Certificate of Registration of Business Name, if a business

trade name shall be used, if applicable; and
d.
Contract of Lease, if applicable.
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 office 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 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.
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
Copyright 2016
45
Claiming the Additional Exemptions shall be filed 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,

non-taxable), and its branches and facilities.
A.
associations (whether taxable or
Venue
1.
RDO having jurisdiction over the place where the Head Office or
branch or facility is located.
2.
RDO having jurisdiction over the principal place of business/Head

Office, in the case of branch with no fixed 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 identified Large Taxpayer shall register at Large

Taxpayers Office where the Head Office is registered.
B.
BIR
Form
1903
Application
for
Corporations/Partnerships (Taxable/Non-Taxable)
C.
1.
Registration
for
For corporations/partnerships
1.1
Copy
of
SEC
Registration
and
Articles
Incorporation/Articles of Partnerships, as the case may be;
of
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):
Copyright 2016
a.
Contract of Lease;
b.
Certificate of Authority, if BMBE-registered entity;
46
IV.
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 Office for facility types to be

used by the Head Office 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.
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.
Copyright 2016
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
47
Stock Exchange is located;

4.
Non-resident applicants Office 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.
a)
Individual
1.
NSO Certified Birth Certificate or
2.
Any valid identification card that will show the applicant's

complete name, address, birth date and signature, such as, but
not limited to:
3.
b)
TAHcCI
2.1
Driver's license,
2.2
Integrated Bar of the Philippines (IBP) identification

card,
2.3
Professional
Regulation
identification card and/or,
2.4
Passport (also in case of non-resident alien not engaged

in trade or business).
Commission
(PRC)
Marriage Contract, if the applicant is a married woman
Non-individual
Document to support the transaction between a non-resident
foreign corporation and the withholding agent (e.g., bank
certification, invoice, contract, etc.).
Additional requirements for transactions involving One Time
Transactions (ONETT):
Copyright 2016
48
V.
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 Official 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.
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 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.
1.
Copyright 2016
Copy of DTI Certificate of Registration of Business Name, if a

business trade name shall be used, if applicable;
49
2.
3.
2.

the LGU;
3.
Copy of Contract of Lease executed for the new place of

business, if applicable.
Transfer of Registration of Local Employees to RDO of New Employer

A.
Venue RDO having jurisdiction over new employer.
B.

Registration.
C.
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
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.

Registration
BIR Form 1901 Application for Registration for
Self-Employed and Mixed Income Individuals, Estates/Trusts
C.
1.
Copyright 2016
Copy of DTI Certificate of Registration of Business Name, if a

business trade name shall be used, if applicable.
50
4.
2.

the LGU.
3.

Transfer of Registration of Local Employees of Transferring Employers

A.
Venue RDO having jurisdiction over the new business address

of the employer.
B.

Registration.
C.
1.
5.
Copyright 2016
List of employees to be transferred to the new RDO having

jurisdiction over the employer.
Transfer of Business Registration to Another RDO (Head Office 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.
1.
Copy of Amended SEC/DTI Certificate bearing the taxpayer's

new business address;
2.

the LGU;
3.
Board Resolution approving the transfer of business address, if

applicable;
51
4.
VI.
Copyright 2016

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.
1.
Notice of closure or cessation of business
2.
Notice of Death and Death Certificate, in case of death of an

individual
3.
Estate Tax Return of the decedent, if applicable
4.
List of ending inventory of goods, supplies, including capital

goods
5.
Inventory of unused sales invoices/official receipts (SI/OR)
6.
Unused sales invoices/official receipts and all other unutilized

accounting forms (e.g., vouchers, debit/credit memos, delivery
receipts, purchase orders, etc.) shall be physically submitted to
the RDO where the Head Office is registered or where the
Authority to Print (ATP) was secured.
7.
All business notices and permits as well as the COR shall be

surrendered for cancellation.
8.
Other documents necessary to support the changes applied for.
52
Endnotes
1 (Popup - Popup)
ANNEX A
Copyright 2016
53

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REVENUE REGULATIONS NO. 007-12

Amended Consolidated Revenue Regulations on Primary

All Internal Revenue Officers and Others Concerned

Registration, updates and cancellation procedures;

Venue, Forms & Documentary Requirements;

Annual Registration fee;

Certification fee; and

Penalties for registration-related violations.

Objectives. These Regulations are issued to:

Revise, prescribe and implement recent/additional policies relating

Amend and incorporate the policies prescribed under Revenue

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2015

"Primary Registration" the process by which a person, whether

TIN ISSUANCE AND REGISTRATION refers to

PURELY TIN ISSUANCE refers to issuance of TIN to

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2015

"Secondary Registration" shall pertain to subsequent

"Taxpayer Identification Number (TIN)" shall pertain to the

"Filipino Overseas Contract Worker (OCW)/Overseas Filipino

"Section 2. Definition of an OCW.

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2015

the Philippine Overseas Employment Administration (POEA) with a valid

"Commencement of Business" in the case of pursuit of business

"Head Office (HO)" refers to the declared specific or

"Branch" means a separate or distinct establishment or place of

Sales outlet or establishment situated

Facility with sales activity;

Real properties for lease including car parks, with

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2015

under the regulations on secondary registration process;

For Public Transport Operators with more than one (1)

Toll Way Company operating more than one

For National Government Agencies (NGAs) and its

Other separate or distinct establishment/s which conduct

"Facility" may include but not limited to place of production,

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2015

showroom, warehouse, storage place, garage, bus terminal, or real

"Administrative Office" shall refer to an office where records of

"Principal or Main employer" shall refer to the employer to

"Mixed Income Earner" shall refer to a compensation-earner

"Marginal Income Earner" shall refer to those individual whose

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2015

in any 12-month period.

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

"Updates" shall mean the process by which the information

"Transfer of Registration" shall mean the process of

"Cancellation" shall mean the process by which the information

"End dating" shall, for purposes of preventing the creation of

"Stop Filer cases" shall refer to system created cases when a

"Tagging" shall mean the process by which the business

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2015