REVENUE MEMORANDUM ORDER NO. 19-2018 issued on April 25, 2018 revises the
policies, guidelines and procedures in registering new business pursuant to Revenue
Memorandum Order (RMO) No. 6-2018.
All new business registrants shall file an Application for Registration with complete
documentary requirements to the Revenue District Office (RDO) having jurisdiction over
the place of business or residence of the taxpayer, and shall complete its registration with
the Bureau of Internal Revenue (BIR) at times required by law as follows:
a. On or before the commencement of business; or
b. Before payment of any tax due; or
c. Before or upon filing of any applicable tax return, statement or declaration.
New business registrant may proceed to registration of books of accounts after
securing Certificate of Registration (COR) and Authority to Print (ATP) within thirty (30)
calendar days from the date of business registration with the BIR.
New business registrant with existing Taxpayer Identification Number (TIN) issued
by the BIR or secured thru the Department of Trade and Industry’s – Philippine Business
Registry (DTI-PBR) or Securities and Exchange Commission (SEC) may pay the
business Registration Fee (RF) before going to the concerned RDO for registration, thru
any of the following:
a. Authorized Agent Banks (AABs);
b. ePayment channels of AABs (e.g. use of either online, debit/credit/prepaid
c. Mobile payment thru GCash.
Suspended payment of RF (BIR Form No. 0605) due to late uploading of the pregenerated TIN from SEC or TIN generated from DTI-PBR shall be requested by the
concerned RDO for data fix.
The RDO shall follow the “Single Window” Approach in receiving the application
for registration and in releasing of certificates and permits in the same counter where the
taxpayer submits the application.
A “New Business Registrants Counter (NBRC)” or special lane for new business
registrants shall be established in each RDO to be manned by a “New Business
Registrant Officer (NBRO)” designated by the Revenue District Officer. The NBRO shall
manage the said counter or special lane, receive the application for registration of new
business registrants, assist the taxpayer, release the COR and ATP principal
receipts/invoices and shall exercise utmost courtesy to the new business registrants at
all times. There shall be an Officer of the Day (OD) coming from the Assessment Section
and a Revenue Collection Officer (RCO) from the Collection Section who shall assist the
NBRO in the processing of application.
The Revenue District Officer shall assign the NBRO or OD to determine applicable
tax type, Philippine Standard Industrial Classification and Alphanumeric Tax Code by
filling out the application form and compute other tax liabilities or penalty for late
registration, if applicable. All new business registrants shall transact only at the NBRC
manned by the NBRO.
The RDO may establish more than one NBRC to accommodate voluminous
applications for registration of new business; Provided, that the new business registrant
shall only transact with and receive the certificates and permits in the same counter where
the application was submitted.
The NBRO shall accept the payment of business RF and any applicable computed
tax or penalty on registration, and forward the payment to the RCO who is assigned at
the Client Support Section (CSS) area or within the same area.
The Revenue District Officer shall authorize the RCO to process and issue the
electronic Official Receipt (eOR)/electronic Revenue Official Receipt (eROR) using
Mobile Revenue Collection Office System (MRCOS), or a manual OR/ROR, as the case
may be, for the payment of a) Registration Fee; b) Documentary Stamp Tax; c)
Certification Fee; and d) Penalty on late registration.
For purposes of this Order, the pertinent provisions of RMO No. 4-2007 shall not
apply and, therefore, the above payments shall only be made to the authorized RCO. In
case of unavailability or malfunction of the MRCOS facility, the applicable provisions of
RMO No. 8-2013 shall be strictly complied with for the issuance of the manual OR/ROR.
An RCO shall be assigned in the CSS area or within the same area to process the
payment using the MRCOS thru the Collection Officer Receipting Device (CORD) or webbased application in the desktop Personal Computer, as the case may be.
All new business registrants shall submit a final and clear sample layout of principal
receipts/invoices upon submission of application for registration. However, if the new
business registrants have no final and clear sample layout of principal receipts/invoice
presented/submitted during their application for registration, they can choose from the
sample layouts of principal receipts/invoices available in the RDO. Such sample shall be
considered final and cannot be altered. Taxpayers may use or change their own desired
format and layout of principal receipts/invoices for the subsequent application of ATP.
A List of Accredited Printers of receipts/invoices shall be posted at a conspicuous
place in the CSS Area, including sample layouts of principal receipts/invoices as
reference to the new business registrants.
All Accredited Printers of receipts/invoices and/or its agents/representatives shall
not require a minimum number of booklets for printing for its customers. In case of
violation of this provision, the said printers shall be subjected to the revocation of its
accreditation pursuant to Revenue Regulations No. 15-2012. The RDO shall ensure that
the new business registrants shall be issued their CORs and ATPs after compliance with
the documentary requirements and payment of RF.
The RDO shall subject all newly-registered business taxpayers to ocular
inspection/Taxpayer Compliance Verification Drive (TCVD) for purposes of verifying their
business existence within thirty (30) calendar days from the date of registration, and shall
maintain a separate log sheet for the new business registrants.
The Assistant Revenue District Officer (ARDO) shall approve and sign the COR
and ATP pursuant to Revenue Administrative Order No. 5-2017. In case of unavailability
or official absence of the ARDO, the Revenue District Officer shall assume the authority
to approve and sign the said documents. Further, in the absence of both officials, this
authority may be delegated by the Revenue District Officer to the CSS Chief thru an office
order or memorandum.
The CSS Chief shall supervise and oversee the procedures in implementing the
“Single Window” Approach. The Queuing System shall include the prescribed frontline
services/names of transactions. The Revenue District Officer may, if circumstances
require, have two (2) slots customized in their Queuing System to address their specific