Registration Requirements
Updates
July 23, 2012
REVENUE REGULATIONS NO. 7-2012 - Consolidated Revenue Regulations
on Primary Registration, Updates and Cancellation
Primary registration may involve two scenarios depending on the
purpose of the taxpayer applying for registration as follows:
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 (VAT, IT,DST, etc.),including registration of its
branch/es.
Purely TIN Issuance – refers to issuance of TIN to applicants under EO
98, series of 1998 e.g., in the case of individuals to incorporate the TIN in
all forms, permits, licenses, clearances, official papers and documents
which they secure from other government agencies/offices.
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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.
Mixed Income Earner – shall refer to a compensation-earner who at
the same time is engaged in business or practice of profession.
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.
Self-employed Individual – one who may either be a single proprietor
engaged in business or in the practice of his profession.
Transfer of Registration – shall mean the process of transmitting the
records of a registered taxpayer from 1 RDO to another where the new
registered address falls under the jurisdiction of the RDO other than where it
is currently registered.
Cancellation – shall mean the process by w/c the info pertaining to Primary
Registration of a taxpayer is tagged as cancelled but nevertheless remains
as part of the BIR’s registration database.
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General Rules in the Application and Issuance of TIN
1. 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;
2. Only 1 TIN shall be assigned to the taxpayer, regardless of variety of
transactions e.g., employee who is at the same time engaged in business. Any
person who shall secure more than 1 TIN shall be subject to the penalty
provision under Section 15 of this regulations.
3. 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.
4. Minors who are earning and/or who are under the circumstances
prescribed under EO No. 98 shall be supplied a TIN.
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5. Employees registering/securing TIN
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Within ten (10) days from date of employment, for individual
registering with the BIR for the first time by reason of
employment.
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The submission of the fully accomplished registration forms to
BIR may either be done by the employer or the employee.
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Employers filing on behalf of their employees shall submit within
ten (10) days following receipt from the employees.
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PERSONS WHO ARE REQUIRED TO or MAY SECURE TIN
1. Every person subject to any internal revenue tax such as : IT, VAT, estate
and donor’s taxes, percentage tax, w/tax, excise tax and DST, including its
branches. It also includes persons subject to taxes under ONETT;
2. Any person although exempt from the imposition of the taxes imposed
under the Code, is nevertheless required to withhold taxes on account of
income tax payments made to taxable individuals or entities.
3. Pursuant to Sec 236 of the Tax Code, any person required 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
tax purposes and which he shall indicate in certain documents.
4. Pursuant to EO 98, persons dealing with all gov’t agencies and
instrumentalities, GOCCs and LGUs, which are required to indicate their TIN
in all forms, permits , licenses, clearances, official papers and documents.
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SECURING OF TIN THROUGH OTHER FACILITY
While the application and issuance of TIN is generally made thru the
concerned BIR district office, the same may be obtained through our
eRegistration System in the BIR website.
ISSUANCE OF TIN CARD
Issuance of TIN card for the first time shall be free of charge. The same shall
be processed and released to the applicant within the same day upon the
submission to the BIR district office of the complete doc requirements.
Where do employees register?
- BIR district office having jurisdiction over the place of office of the employer
where such employee is expected to report for work with or without
registered tax type WC.
- Employees of LTs and corporations included under the TAMP and other
EFPS registered employers, their employers shall be responsible to secure
the employee’s TIN via eReg facility or system.
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Employees of employers other than LT or TAMP may secure the
TIN of their employees thru eReg or thru the BIR district office
having jurisdiction over the employer.
- Employees with concurrent multiple employment, at the BIR district office
having jurisdiction over main employer.
What are the required documents for registration?
a. Accomplished BIR form 1902;
b. NSO certified birth certificate of declared dependents;
c. Waiver of husband on his right to claim additional exemptions, if wife will
claim; and
d. 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 such additional exemptions in favor of
the wife, w/c Notice of Cancellation of Waiver of the Privilege shall be filed separately,
together with the reg update form w/ the Rdo having jurisdiction over the reg of the H & W.
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Requirements in the Change in Exemption Status
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BIR form 2305
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Marriage contract in case of change of exemption status from
single to married;
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NSO certified Birth Certificate of qualified dependents in cas eof
additional dependent children;
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When husband waives right – Sworn Declaration of Waiver of
Rights to Claim Exemption; and
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When husband revokes right - Notice of Cancellation of Waiver
of Rights to Exemption.
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Instances when required to Update Registration due to Transfer
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When an individual originally issued TIN under EO 98 or ONETT
subsequently becomes employed and the place of
business/profession or employer’s address is different from
residence;
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An individual who is registered as an employee and subsequently
engages in business or profession and place of business or
profession is different from where s/he is currently registered;
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Registration of purely compensation employees of transferring
employer shall simultaneously be transferred with the employer’s
transfer. The employer shall submit the duly accomplished
Application for Registration Information Update of the Employee;
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Employees w/ multiple employments where transferring employer
is not his/her main employer are excluded.
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Individuals earning purely compensation income who change
employers, thereby resulting in a transfer, it shall be the
responsibility of the new employer to notify its BIR district office by
submitting the duly accomplished form of the employee.
Note:
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Registration of purely compensation employees of transferring
employer shall simultaneously be transferred with the employer’s
transfer.
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For those establishing
business or practice of profession,
employee shall update w/ BIR district office having jurisdiction
over place of business or practice of profession, or if no
permanent place of business, BIR district office having jurisdiction
over residence.
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The required documents for employees whose employers are
transferring are the following:
a. List of Employees as of Transfer
b. Update Forms of Employees
c.
And other documents as may be deemed necessary.
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REMEMBER……..
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A Taxpayer MUST have only one (1) Taxpayer Identification Number
(TIN) in possession.
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Your TIN is your lifetime number.
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TIN is free of charge, subsequent request for TIN card will be charged
P100.00 (RR No. 5-2010, RR No. 7-2012).
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File your return and Pay your taxes on time to avoid inconvenience.
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Those under the employer-employee relationship shall be under the
substituted filing of returns unless fall under the exceptions.
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With or without tax due/payment, you have to file the corresponding
required return/s.
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THANK YOU AND GOD BLESS!
Lani Santos-Mariano
09285072653 / 9263711
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