Registration Requirements Updates

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Registration Requirements Updates July 23, 2012
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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 BIRs 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
• Within ten (10) days from date of employment, for
  individual registering with the BIR for the first
  time by reason of employment.
• The submission of the fully accomplished
  registration forms to BIR may either be done by
  the employer or the employee.
• 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 donors 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
govt 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 employees 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?
• Accomplished BIR form 1902
• NSO certified birth certificate of declared
  dependents
• Waiver of husband on his right to claim
  additional exemptions, if wife will claim and
• 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
• BIR form 2305
• Marriage contract in case of change of exemption
  status from single to married
• NSO certified Birth Certificate of qualified
  dependents in cas eof additional dependent
  children
• When husband waives right Sworn Declaration of
  Waiver of Rights to Claim Exemption and
• 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
• When an individual originally issued TIN under EO
  98 or ONETT subsequently becomes employed and the
  place of business/profession or employers
  address is different from residence
• 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
• Registration of purely compensation employees of
  transferring employer shall simultaneously be
  transferred with the employers transfer. The
  employer shall submit the duly accomplished
  Application for Registration Information Update
  of the Employee
• 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
• Registration of purely compensation employees of
  transferring employer shall simultaneously be
  transferred with the employers transfer.
• 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
• List of Employees as of Transfer
• Update Forms of Employees
• And other documents as may be deemed necessary.

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• REMEMBER..
• A Taxpayer MUST have only one (1) Taxpayer
  Identification Number (TIN) in possession.
• Your TIN is your lifetime number.
• TIN is free of charge, subsequent request for TIN
  card will be charged P100.00 (RR No. 5-2010, RR
  No. 7-2012).
• File your return and Pay your taxes on time to
  avoid inconvenience.
• Those under the employer-employee relationship
  shall be under the substituted filing of returns
  unless fall under the exceptions.
• 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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