Application for Taxpayer Identification
Number (TIN)
DESCRIPTION |
FOR
SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS |
ESTATES |
TRUSTS |
INDIVIDUALS EARNING PURELY
COMPENSATION INCOME |
NON-RESIDENT CITIZENS |
OCWs/SEAMEN EARNING PURELY FOREIGN-SOURCED INCOME |
CORPORATIONS/PARTNERSHIPS (Including Government-Owned and
-Controlled Corporations) (Taxable /Non-Taxable) |
GOVERNMENT AGENCIES AND INSTRUMENTALITIES |
LOCAL GOVERNMENT UNITS |
ONE TIME TAXPAYERS
(With No Previously Issued TIN) |
PERSONS REGISTERING UNDER
E.O. 98 (securing a TIN to be able to transact with any government office, e.g.
LTO, NBI, DFA, etc.) |
RELATED REVENUE ISSUANCES |
CODAL REFERENCE |
FREQUENTLY ASKED
QUESTIONS
DESCRIPTION
Any person, whether natural or juridical,
required under the authority of the Internal Revenue Code to make, render or
file a return, statement or other documents, shall be supplied with or assigned
a Taxpayer Identification Number (TIN) to be indicated in the return, statement
or document to be filed with the Bureau of Internal Revenue, for his proper
identification for tax purposes (Sec. 236 (j) of the Tax Code).
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FOR
SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS
Tax Form
BIR Form 1901- Application for Registration for Self-Employed and Mixed
Income Individuals, Estates/Trusts
Documentary Requirements
For
single proprietors, mixed income earners
› Mayor’s
Business Permit or duly received Application for Mayor’s Business Permit, if the
former is not available
For Professionals where PTR is not required (e.i.
Consultants, Agents, Artist, Underwriters & the like):
a)
Occupational
Tax Receipt (OTR)/ Professional Tax Receipt (PTR);
b)
Birth
Certificate;
c)
Marriage
Contract, if applicable;
d)
Contract/Company Certification.
Other documents for submission only if
applicable:
a)
Contract
of Lease;
b)
DTI
Certificate of Registration Business Name, if
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)
Franchise
Agreement;
f)
Sworn
Statement of Capital;
g)
Working
Permit for non-resident;
h)
Waiver
of husband to claim additional exemption;
i)
Marriage
Contract; and
j)
Birth
Certificate of declared dependents.
In
the case of registration of branch/Facility type:
a)
Copy
of the COR of the Head office for facility type to be used by a particular
branch;
b)
Mayor’s
Permit or duly received Application for Mayor’s Business Permit, if the former
is not yet available;
c)
DTI
Certificate of Registration of Business Name, if a business trade name shall be
used; and
d)
Contract
of Lease, if applicable.
Documentary
Requirements for new application of Authority to Print
(ATP)
› BIR
form 1906 together with the following:
-
Job
order
-
Final
& clear sample
-
Photo
copy of COR/paid ARF of TP & Printer
-
Printers’
Certificate of Delivery (PCD)
Documentary
Requirements for new Registration of Books of Accounts
› BIR
form 1905 together with the following:
-
New
sets of books of accounts
-
Photocopy
of COR & paid current ARF (for immediate verification and in case of systems
downtime)
Procedures
a)
Accomplish BIR Form
1901 and submit the same together with the documentary requirements to the RDO
having jurisdiction over the place where the head office and branch,
respectively.
b) Pay the Annual
Registration Fee (P500.00) at the Authorized Agent Banks (AABs) of the concerned
RDO.
c) Pay Documentary
Stamp Tax (DST) (loose DST / BIR Form
2000* for DST on Contract of Lease, etc). Present proofs of payment.
d)
Submit requirements
for ATP and registration of books of accounts.
e)
Attend the
taxpayer’s initial briefing to be conducted by the RDO concerned for new
registrants in order to apprise them of their rights and
duties/responsibilities.
f)
The RDO shall then
issue the Certificate of Registration (Form 2303) together with the “Ask for
Receipt” notice, Authority to Print and Books of Accounts.
Deadline
› All Individuals
engaged in trade or business shall accomplish and file the application on or
before the commencement of business operation or from the day the first
(1st) transaction occurred or within thirty (30) days from the
application with LGU for issuance of Mayor’s Permit/Professional Tax Receipt
(PTR), which ever comes earlier.
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Tax Form
BIR Form 1901- Application for Registration for Mixed Income Individuals,
Estates And Trusts
Documentary Requirements
Ø Death Certificate of the Deceased
Procedures
a) Accomplish BIR Form 1901and submit the same, together with the
required attachments, to the Revenue District Office having jurisdiction over
the registered address of the estate.
b) Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks
of the RDO
Deadline
Ø Application for registration shall be accomplished and filed before
filing a return, statement or declaration as required in the Tax Code and
payment of any tax due.
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Tax Form
BIR Form 1901- Application for Registration for Mixed Income
Individuals, Estates And Trusts
Documentary Requirements
Trust Agreement
Procedures
a) Accomplish BIR Form 1901and submit the same together
with the required attachments to the Revenue District Office having jurisdiction
over the registered address of the trusts.
b) Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks of
the RDO
Deadline
-Application for registration shall be accomplished and filed
before filing a return, statement or declaration as required in the Tax Code and
payment of any tax due
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INDIVIDUALS EARNING PURELY COMPENSATION INCOME
Tax Form
BIR Form 1902 - Application for Registration For Individuals Earning Purely
Compensation Income, and Non-Resident Citizens / Resident Alien
Employee
Documentary Requirements
› Birth
certificate of applicant or any valid ID
that will show the applicant's complete name, birth date and
signature;
›
Birth
certificates of declared dependents if
any;
›
Waiver
of husband on his right to claim additional exemptions, if wife claims
exemption;
›
Marriage
contract, if married
For
employers using eREG System, the above requirements shall be required from their
employees
Procedures
1.
Accomplish
BIR Form 1902 and submit the same together with the documentary requirements to
the employer.
2.
The
employer shall accomplish the applicable sections of the application
form.
3.
Submit
BIR Form 1902 to the Revenue District Office (RDO) having jurisdiction over the
place of office of the employer where such employee is expected to report for
work.
Deadline
›
New employees shall accomplish and file the application
within ten (10) days from date of employment.
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Tax Form
BIR Form 1902 - Application for Registration for Individuals
Earning Purely Compensation Income and Non Resident Citizens/OCWS/Seamen Earning
Purely Foreign-Sourced Income
Documentary Requirements
- Passport with Visa of the Applicant
Procedures
Accomplish BIR Form 1902 and submit the same, together with the
required attachments, to the RDO having jurisdiction over the place of residence
of the applicant.
Deadline
Application for registration shall be accomplished and filed
before filing a return, statement or declaration as required in the Tax Code and
payment of any tax due
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OCWs/SEAMEN EARNING PURELY FOREIGN-SOURCED INCOME
Tax Form
BIR Form 1902 - Application for Registration for Individuals
Earning Purely Compensation Income and Non Resident Citizens/OCWS/Seamen Earning
Purely Foreign Sourced Income
Documentary Requirements
- Birth certificate or any valid
identification showing name, address and birth date; or -Passport with visa;
or
- Employment contract
Procedures
- Accomplish BIR Form 1902 and submit the same, together
with the required attachments to the RDO having jurisdiction over the place of
residence of the applicant.
Deadline
Application for registration shall be accomplished and filed
before filing a return, statement or declaration as required in the Tax Code and
payment of any tax due
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CORPORATIONS/PARTNERSHIPS (Including Government-Owned and
-Controlled Corporations) (Taxable /Non-Taxable)
Tax Form
BIR Form 1903 - Application for Registration for Corporations/ Partnerships
(Taxable/Non-Taxable)
Documentary Requirements
For
Corporations/Partnerships
› Copy
of SEC Registration and Articles of Incorporation/Articles of Partnerships, as
the case may be;
› Copy
of Mayor’s Business Permit or duly received Application for Mayor’s Business
Permit, if the former is not yet available
Other documents for submission only if
applicable:
a)
Contract
of Lease;
b)
Certificate
of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
d)
Franchise
Agreement;
e)
License
to Do Business in the Philippines, in case of resident foreign
corporation;
f)
Proof
of Registration/Permit to Operate with BOI, SBMA, BCDA, PEZA.
For Cooperatives
› Copy
of CDA Certificate of Registration
In
the case of registration of branch/facility type:
a)
Copy
of the COR of the Head office for facility type to be used by a particular
branch;
b)
Mayor’s
Permit or duly received Application for Mayor’s Business Permit, if the former
is not yet available and
c)
Contract
of Lease, if applicable.
Documentary
Requirements for new application of Authority to Print
› BIR
form 1906 together with the following:
-
Job
order
-
Final
& clear sample
-
Photo
copy of COR/paid ARF of TP & Printer
-
Printers’
Certificate of Delivery (PCD)
Documentary
Requirements for new Registration of Books of Accounts
› BIR
form 1905 together with the following:
-
New
sets of books of accounts
-
Photocopy
of COR & paid current ARF (for immediate verification and in case of systems
downtime)
Procedures
a)
Accomplish BIR Form
1901 and submit the same together with the documentary requirements to the RDO
having jurisdiction over the place where the head office and branch,
respectively.
b)
Pay the Annual
Registration Fee (P500.00) at the Authorized Agent Banks (AABs) of the concerned
RDO.
c)
Pay Documentary
Stamp Tax (DST) (loose DST / BIR Form
2000* for DST on Contract of Lease, etc). Present proofs of payment.
d)
Submit requirements
for ATP and registration of books of accounts.
e)
Attend the
taxpayer’s initial briefing to be conducted by the RDO concerned for new
registrants in order to apprise them of their rights and
duties/responsibilities.
f)
The RDO shall then
issue the Certificate of Registration (Form 2303) together with the “Ask for
Receipt” notice, Authority to Print and Books of
Accounts.
Deadline
› Corporations,
partnerships, joint ventures shall accomplish and file the application before
the commencement of business operation.
› In the case of
corporations where documentary stamp tax (DST) is required to be paid within
five (5) days after the close of the month, BIR Registration shall be done on or
before payment of DST due.
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GOVERNMENT AGENCIES AND INSTRUMENTALITIES
Tax Form
BIR Form 1903 - Application for Registration for
Corporations/Partnerships (Taxable/Non-Taxable), including GAIs and LGUs
Documentary Requirements
Unit or Agency’s Charter
Procedures
-Accomplish BIR Form 1903 and submit the same, together
with the required attachments, to the Revenue District Office having
jurisdiction over the registered address of the government agencies and
instrumentalities.
Deadline
Application for registration shall be accomplished and filed
before filing a return, statement or declaration as required in the Tax Code and
payment any tax due
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Tax Form
BIR Form 1903 - Application for Registration for
Corporations/Partnerships (Taxable/Non Taxable), including GAIs and LGUs
Documentary Requirements
Unit or Agency’s Charter
Procedures
- Accomplish BIR Form 1903 and submit the same, together
with the required attachments, to the Revenue District Office having
jurisdiction over the registered address of the government agencies and
instrumentalities or local government units.
Deadline
Application for registration shall be accomplished and filed
before filing a return, statement or declaration as required in the Tax Code and
payment of any tax due
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ONE
TIME TAXPAYERS (With No Previously Issued TIN)
1. PAYOR OF CAPITAL GAINS TAX INVOLVING SHARES OF STOCKS
Tax Form
BIR Form 1904 - Application for Registration of One Time
Taxpayer And Persons Registering Under EO 98 (securing a TIN to be able to
transact with any government office)
Documentary Requirements
-Birth certificate or any valid
identification showing name, address and birth date of applicant (buyer and
seller)
-Deed of Sale
Procedures
- Accomplish BIR Form 1904 and submit the same, together with
the required attachments, to the Revenue District Office having jurisdiction
over the registered address of the seller / transferror.
Deadline
Application shall be accomplished and filed before filing a
return, statement or declaration as required in the Tax Code and payment of any
tax due.
2. PAYOR OF FINAL CAPITAL GAINS TAX INVOLVING REAL PROPERTIES
Tax Form
BIR Form 1904 - Application for Registration of One Time
Taxpayer And Persons Registering Under EO 98 (securing a TIN to be able to
transact with any government office)
Documentary Requirements
- Birth certificate or any valid
identification showing name, address and birth date of applicant (buyer and
seller)
- Deed of Sale
Procedures
Accomplish BIR Form 1904 and submit the same, together with
the required attachments, to the Revenue District Office having jurisdiction
over the location of the property.
Deadline
Application shall be accomplished and filed before filing a
return, statement or declaration as required in the Tax Code and payment of any
tax due.
3. PAYOR OF DONOR’s TAX FOR RESIDENT OF THE PHILIPPINES
Tax Form
BIR Form 1904 - Application for Registration of One Time
Taxpayer and Persons Registering Under EO 98 (securing a TIN to be able to
transact with any government office)
Documentary Requirements
-Birth certificate or any valid identification
showing name, address and birth date of the donor -Deed of Donation
Procedures
If Donation Is Real Property
- Accomplish BIR Form 1904 and submit the
same, together with the required attachments, to the Revenue District Office
having jurisdiction over the place of domicile of the donor at the time of
donation.
If Donation Is Personal Property
- Accomplish BIR Form 1904 and submit
the same, together with the required attachments, to the Revenue District Office
having jurisdiction over the address/domicile of the donor at the time of
donation.
Deadline
Application for registration shall be accomplished and filed
before filing a return, statement or declaration as required in the Tax Code and
payment of any tax due.
4. PAYOR OF DONOR’s TAX FOR NON-RESIDENT OF THE PHILIPPINES
Tax Form
BIR Form 1904 - Application for Registration of One Time
Taxpayer And Persons Registering Under EO 98 (securing a TIN to be able to
transact with any government office)
Documentary Requirements
- Birth certificate or any valid
identification showing name, address and birth date of the donor
- Deed of
Donation
Procedures
If Donation Is Real Property
- Accomplish BIR Form 1904 and submit the
same, together with the required attachments, to the Revenue District Office No.
39 – South Quezon City.
If Donation Is Personal Property
- Accomplish BIR Form 1904 and submit
the same, together with the required attachments, at RDO 39 – South Quezon
City.
Deadline
Application for registration shall be accomplished and filed
before filing a return, statement or declaration as required in the Tax Code and
payment of any tax due.
5. PAYOR OF ESTATE TAX - Decedent with legal residence in the Philippines at
the time of death
Tax Form
BIR Form 1904 - Application for Registration of One Time
Taxpayer And Persons Registering Under EO 98 (securing a TIN to be able to
transact with any government office)
Documentary Requirements
- Death certificate of decedent
Procedures
- Accomplish BIR Form 1904 and submit the same, together
with the required attachments, to the Revenue District Office having
jurisdiction over the domicile/permanent residence of the decedent at the time
of death.
Deadline
- Application for registration shall be accomplished and
filed before filing a return, statement or declaration as required in the Tax
Code and payment of any tax due.
6. PAYOR OF ESTATE TAX – Non-Resident Decedent Without Administrator in the
Philippines
Tax Form
BIR Form 1904 - Application for Registration of One Time
Taxpayer And Persons Registering Under EO 98 (securing a TIN to be able to
transact with any government office)
Documentary Requirements
Death certificate of decedent
Procedures
Accomplish BIR Form 1904 and submit the same, together with
the required attachments, at RDO 39 – South Quezon City.
Deadline
Application for registration shall be accomplished and filed
before filing a return, statement or declaration as required in the Tax Code and
payment of any tax due.
7. PAYOR OF ESTATE TAX – Non - Resident Decedent With Administrator in the
Philippines
Tax Form
BIR Form 1904 - Application for Registration of One Time
Taxpayer And Persons Registering Under EO 98 (securing a TIN to be able to
transact with any government office)
Documentary Requirements
- Death certificate of decedent
- Birth certificate or any valid identification showing name, registered
address residence address, birth date of the Philippine Administrator
Procedures
- Accomplish BIR Form 1904 and submit the same, together
with the required attachments, to the Revenue District Office having
jurisdiction over the place where administrator is registered or in the absence
of registration, in the place of residence of the administrator.
Deadline
- Application for registration shall be accomplished and
filed before filing a return, statement or declaration as required in the Tax
Code and payment of any tax due.
8. PAYOR OF FINAL TAX ON WINNINGS
Tax Form
BIR Form 1904 - Application for Registration of One Time
Taxpayer And Persons Registering Under EO 98 (securing a TIN to be able to
transact with any government office)
Documentary Requirements
- Certification from awarding
company/person
Procedures
- Accomplish BIR Form 1904 and submit the same, together
with the required attachments, to the Revenue District Office having
jurisdiction over residence of the applicant.
Deadline
- Application for registration shall be accomplished and
filed before filing a return, statement or declaration as required in the Tax
Code and payment of any tax due
9. VEHICLE REGISTRANT
Tax Form
BIR Form 1904 - Application for Registration of One Time
Taxpayer And Persons Registering Under EO 98 (securing a TIN to be able to
transact with any government office)
Documentary Requirements
- Birth certificate or any valid
identification showing name, address and birth date of applicant
- Deed of Sale and Official Receipt or Cash Invoice
Procedures
- Accomplish BIR Form 1904 and submit the same, together
with the required attachments, to the Revenue District Office having
jurisdiction over the registered address of the applicant.
Deadlines
- Application shall be accomplished and filed before
transacting with any government agencies or instrumentalities.
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PERSONS REGISTERING UNDER E.O. 98 (securing a TIN to be able to
transact with any government office, e.g. LTO, NBI, DFA, etc.)
Tax
Form
BIR Form 1904 - Application for Registration for One-Time Taxpayer and
Persons Registering under E.O. 98 (Securing a TIN to be able to transact with
any Government Office)
Documentary Requirements
›
Individual
1)
Birth
Certificate; or
2)
Any
valid ID that will show the applicant's complete name, birth date and signature,
such as, but not limited to:
a)
Driver's
License;
b)
IBP
ID;
c)
PRC
ID and/or;
d)
Passport
(also in case of non-resident alien not
engaged in trade or business)
3)
Marriage
Contract, if married;
›
Non-Individual
› Document
to support transaction of non-resident
foreign corporation with the withholding agent/payor
Procedures
Accomplish
BIR Form 1904 and submit the same together with the documentary requirements to
the RDO having jurisdiction over the residence of the
applicant.
Deadlines
›
Application shall be accomplished and filed before
transacting with any government agencies or instrumentalities.
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RELATED REVENUE ISSUANCES
RR No. 13-93, RR No. 2-96, RR No. 11-99, RR No. 11-2000, RR No. 3-2003 and RR
No.12-2003
RMO No. 22-91, RMO No. 23-91, RMO No. 41-94, RMO No. 48-94, RMO No. 54-97,
RMO No. 54-98, RMO No. 82-99, RMO No. 11-2000 and RMO No. 10-2002
RMC No. 58-91, RMC No. 39-95 and RMC No. 6-2003
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CODAL
REFERENCE
Section 232 to 235 of the National Internal Revenue
Code
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FREQUENTLY ASKED QUESTIONS
1) Who are required to register with the BIR?
Any person, whether natural or juridical, required under the authority of
the Internal Revenue Code to make, render or file a return, statement or other
documents shall be supplied with or assigned a Taxpayer Identification Number
(TIN), which he shall indicate in such return, statement or document filed with
the Bureau of Internal Revenue for his proper identification for tax
purposes.
2) Are non-resident aliens and non-resident foreign corporations
receiving income from sources within the Philippines required to register with
the BIR?
No, tax due from them shall be remitted/paid to the BIR by the payor who
shall constitute as the withholding agent of the tax (RMC 39-95).
3) If the taxpayer is engaged in VATable activity, but the gross sales or
receipts from business or practice of profession is P 550,000.00 or below, is he
required to register?
Yes, he is required to register as a Non-VAT taxpayer. However, if his
gross sales or receipts is more than P 100,000.00 but does not exceed P
550,000.00, he has the option to register as VAT taxpayer. In the case of
marginal income earners with gross sales or receipts of P 100,000 and below,
they have no other option but to register as non-VAT taxpayer (RMC 39-95).
4) Are taxpayers required to register their business annually?
No, taxpayers are required to register only once before commencing their
business. However, they are required to pay the registration fee of P 500.00
annually.
5) Are there instances where the taxpayers are required to register more
than once?
Yes, registered taxpayers are required to register again in the following
instances:
a) Establishment of new branch/storage place/place of production
b) Engaging in different business activity (i.e. a VAT taxpayer engaging in a
non-VAT activity or vice versa)
c) Major changes in business structure resulting to change of ownership
6) When is the taxpayer required to apply for registration and pay the
registration fee?
New taxpayers shall apply for registration and pay the registration fee
before commencing their business. Thereafter, taxpayers should pay the annual
registration fee not later than January 31 every year.
Note: Persons engaged in either VAT or Non-VAT taxable business, whose
gross sales or receipts did not exceed P 100,000 for the immediately preceding
12-month period is exempt from paying the annual registration fee.
7) Where should a taxpayer register?
All taxpayers are required to register with the RDO having jurisdiction
over the head office, branch office, place of production or storage place where
inventory of goods for sale or use in business are kept.
8) Are branches, storage places and places of production also required to
pay the Annual Registration Fee of P 500?
Each branch is required to pay the Annual Registration Fee of P 500.
However, storage and production places are liable to the annual registration fee
only when sales operations are conducted thereat.
9) Who are required to register without paying the registration fee?
a) Non-stock, non-profit organizations and associations, not engaged in trade
or business, and cooperatives (RMO 41-94)
b) Government agencies and instrumentalities, government offices not engaged
in proprietary activities
c) Storage places/place of production/extension offices where no selling
operations are conducted thereat (RMO 41-94)
d) Taxpayers enjoying exemptions under R.A. 6810 (Kalakalan 20)
e) Persons engaged in either VAT or Non-VAT taxable business, whose gross
sales or receipts did not exceed P 100,000 for the immediately preceding
12-month period (RR 11-2000)
f) Persons who will be engaging in business for first time whose expected
gross sales or receipts for any 12-month period will not exceed P 100,000
(marginal income earner) (RR 11-2000)
g) Individuals earning purely compensation income/overseas workers (Sec. 236
of the NIRC)
10) Are taxpayers transferring business address within the year either
within the same district or to another district required to pay another
registration fee of P 500?
No, since the annual registration fee is payable annually, they are no
longer required to pay the registration fee to the new district office, provided
the P 500 was already paid.
11) After complying with all the requirements for registration, what
document will be issued to the taxpayer as proof of registration?
Certificate of Registration (BIR Form 2303)
12) When will the Certificate of Registration be issued to the
taxpayer?
The Certificate of Registration (BIR Form 2303) will be issued not later
than five (5) working days from filing of application and submission of all
documentary requirements, and upon presentation of duly validated BIR Form 0605
as proof of payment of Annual Registration Fee or Official Receipt.
13) Who will issue the Certificate of Registration?
The RDO having jurisdiction of the head office, branch, storage/
production place shall issue the Certificate of Registration.
14) How many Certificate of Registration (BIR Form 2303) shall be issued
by the Revenue District Office?
For every Application for Registration, there shall be a corresponding
Certificate of Registration to be issued to the head office and each branch,
each storage place or each place of production being registered.
15) How are the registered activities reflected in the Certificate of
Registration?
The RDO issuing the Certificate of Registration shall reflect the
registered activities in the Certificate by checking the box(es) corresponding
to the approved registered activities, and cross- out the boxes not applicable.
For example, if the registration is for VAT only, the RDO shall check the box
for VAT and cross-out all other boxes.
16) Why is there a need to cross-out in the Certificate of Registration
the activities which have not been applied for registration by the taxpayer?
This is to prevent the taxpayer from making undue alterations in his
Certificate of Registration.
17) What will the taxpayer do with the Certificate of Registration and
the Proof of Payment of Annual Registration Fee?
The original copy of Certificate of Registration and the duly validated
BIR Form 0605 as proof of payment of Annual Registration Fee are required to be
displayed in any conspicuous place in the head office, branch office, storage
place or place of production.
18) What are the instances when a taxpayer can apply for cancellation of
his registration?
A taxpayer can apply for cancellation of his registration in the
following instances:
a) due to closure/cessation or termination of business; and
b) change in organization structure.
19) Is there a particular form prescribed for Application for
Cancellation of Registration?
Yes, BIR Form 1905 (Application for Registration Information Update).
20) Where shall the Application for Registration Information Update be
filed?
It shall be filed with the RDO who issued the Certificate of
Registration. For VAT taxpayer, he shall further notify the RDO where the Home
Office is registered.
21) If a taxpayer is in doubt of his status as VAT taxpayer, what is he
supposed to do?
Go to the RDO who has jurisdiction over his place of business and seek
assistance.
4:40 PM
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