REVENUE MEMORANDUM CIRCULAR NO. 45-2009 issued on August 18, 2009 circularizes the implementation of the eRegistration (eREG) System (Enhanced eTIN).
     All identified users, except self-employed individuals, shall use the eREG System for purposes of securing Taxpayer Identification Number (TIN). Registered employers including those with existing eTIN log-in accounts are required to enroll using the system and submit their Letter of Intent (LOI) to the Revenue District Office (RDO) having jurisdiction over the employer’s address. Furthermore, interested Government Agencies and Instrumentalities (GAIs) may submit their application for system access by accomplishing BIR Form No. 0044 together with the LOI duly signed by the Head of Office to the RDO where the GAI is registered. The LOI shall include the following details:

1. 1. 1. 1. TIN of employer or GAIs;
         2. Last Name/First Name/Middle Name of authorized user;
         3. Job designation of authorized user;
         4. Purpose of request;
         5. Valid email account of authorized user; and
         6. Internet Protocol (IP) address of the personal computer dedicated to access the eREG System.

     Access of self-employed individuals with the eREG System and availability of online payment facility for business registration fee will be announced later.