Registration: Application for Taxpayer Identification Number (TIN)

Application for Taxpayer Identification Number (TIN)

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 Mixed Income Individuals, Estates and Trusts

Documentary Requirements
- Birth certificate or any valid identification showing name, address and birth date

- Mayor’s permit or application for Mayor’s Permit (when applicable)

- Department of Trade and Industry (DTI) Certificate of Registration of Business Name (to be submitted prior to the issuance of the BIR Certificate of Registration (COR)

Procedures
a) Accomplish BIR Form 1901 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the business establishment.

b) Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks of the RDO.

c) Pay P 15.00 for the Certification Fee and P15.00 for the Documentary Stamp Tax (in loose form to be attached to Form 2303).

d) The RDO shall issue the Certificate of Registration (Form 2303).

Deadline
- All individuals engaged in trade or business shall accomplish and file the application before the commencement of their business operation.

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ESTATES

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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TRUSTS

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/OCWS/Seamen Earning Purely Foreign Sourced Income

Documentary Requirements
- Birth certificate or any valid identification showing name, address and birth date of the applicant employee
-Certificate of employment or valid Company ID

Procedures
a) Accomplish BIR Form 1902 and submit the same, together with the required attachments to the employer.

b) The employer shall accomplish the applicable sections of the application form.

c) Submit BIR Form 1902 to the RDO having jurisdiction over the place of residence of the applicant or to the RDO having jurisdiction over the business address of the employer.

d) The registrant-employee shall inquire from the TSS of the RDO when the TIN can be issued and received by the applicant.

Deadline
- New employees shall accomplish and file the application within ten (10) days from the date of commencement of employment

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NON-RESIDENT CITIZENS

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), including GAIs and LGUs

Documentary Requirements
- SEC “Certificate of Registration (Certificate of Incorporation/Certificate of Co-Partnership) or “License To Do Business in the Philippines” in case of resident foreign corporation

- Mayor’s Permit or application for Mayor’s Permit – to be submitted prior to the issuance of the BIR Certificate of Registration

Procedures
a) 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 business establishment.

b) Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks of the RDO.

c) Pay P 15.00 for the Certification Fee and P 15.00 for the Documentary Stamp Tax (in loose form to be attached to Form 2303).

d) The RDO shall issue the Certificate of Registration (Form 2303).

e) Taxpayer must pay the Documentary Stamp Tax on the Articles of Incorporation as prescribed under Section 175 of the NIRC, on the 5th of the month following the date of issuance of said article (per RR 4-2000).

Deadline
Corporations/partnerships/joint ventures shall accomplish and file the application before the commencement of the business operation.

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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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LOCAL GOVERNMENT UNITS

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 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 applicant

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.

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.

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