REVENUE MEMORANDUM CIRCULAR NO. 66-2009 issued on December 7, 2009 circularizes the full implementation of the eRegistration (eREG) System pursuant to Revenue Memorandum Order No. 26-2009.
The full implementation of the eREG System covers the online issuance of Taxpayer Identification Number (TIN) for self-employed individuals as well as on-line payment facility for payment of the Annual Registration Fee. The eREG also features generation of Certificate of Registration (COR).
Self-employed individuals such as single proprietors, professionals and/or mixed income earners are advised to get their own TIN via eREG and pay the applicable Registration Fee (RF) using the eREG payment facility. In this regard, all identified users under RMO No. 26-2009 may now readily access the system by clicking on the eREG icon at the BIR website (www.bir.gov.ph).
Registered employers may enroll online by accomplishing the on-line form for registration. Only interested Government Agencies and its Instrumentalities (GAIs) are required to submit their application for system access by accomplishing BIR Form No. 0044, together with the Letter of Intent (LOI) duly signed by the head of office to the RDO where the GAI is registered. The concerned RDO shall then forward/transmit the LOIs, together with BIR Form No. 0044, to the Taxpayer Assistance Service, Attention: Taxpayer Service Programs and Monitoring Division (TSPMD), for proper evaluation and processing.