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REVENUE MEMORANDUM ORDER NO. 20-2015 issued on September 18, 2015
clarifies the procedures on the registration of employees and prescribes the policies
and guidelines in the issuance of Taxpayer Identification Number (TIN) of employees
using the eRegistration (eReg) System.
Employees shall be registered at the Revenue District Office (RDO) where the
employer is registered or at the local RDO of the business address where the Large
Taxpayer (LT)-Employer is physically located.
The transfer of registration of an employee due to change of employer shall be
initiated by the RDO that receives the employee’s duly accomplished and signed BIR
Form No. 1905 (Application for Registration Information Update) submitted by the new
employer. In case the employee or the employer is relatively far and unable to visit the
RDO for the application of transfer of registration, a faxed copy of BIR Form No. 1905
with signature is acceptable and shall be accepted by the RDOs or LT-Assistance
Division (LTAD)/Excise LT Regulatory Division (ELTRD)/LT Division (LTD)–
Makati/LTD-Cebu.
Taxpayers with the following circumstances cannot be registered using the eReg
System, thus they shall appear personally in the RDO or the LT-Employer shall submit
a written request for TIN issuance to the LTAD/ELTRD/LTD–Makati/LTD-Cebu:
a. Those with incomplete data (e.g. no middle name, such as Chinese and child
of a solo parent) on the basic taxpayer information form; and
b. Those with similar or found to have matching records in the BIR database that
fall under any of the following validation rules:
same last name, first name and middle name
same last name, first name and middle initial
same last name, first name and birth date
same last name, middle name and birth date
for a married female whose civil status entered in eREG is married, the
entered middle name, first name and birth date has respectively matching
last name, first name and birth date of a female in the BIR database
Only LT-Employer is allowed to transact business with the LTAD/ELTRD/LTD–
Makati/LTD-Cebu where the LT-Employer is duly registered for “Application for
Registration” of their employees and Update of Exemption of Employees.
LT-Employer shall secure the TIN of its new employees using the eReg System.
LT- Employer that cannot register its new employees thru the eReg System shall
secure its employees’ TINs in LTAD/ELTRD/LTD-Makati/LTD-Cebu where the LTEmployer is duly registered. Provided that, LT-Employer shall submit a written request
with corresponding transmittal list of its new employees who filed BIR Form No. 1902
(Application for Registration For Individuals Earning Purely Compensation Income and
Non-Resident Citizens/Resident Alien Employee) for the TIN issuance in any form of
communication (letter, email attachment, fax), attention to the Chief of Office, together
with the prescribed registration form and eReg System message.
LT-Employer shall submit a written request for the issuance of TIN cards of
employees to the concerned LTAD/ELTRD/LTD-Makati/LTD-Cebu, attaching thereto
the list of newly-registered employees in batches of twenty (20), citing their full name
(surname, first name, middle name), birthdate, address and the date of registration or
date of TIN issuance, together with BIR Form No. 1902 and the printed eReg
Confirmation Page, only if registered using the eReg System.
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Employers of Taxpayer Account Management Program (TAMP) Corporations
and Electronic Filing and Payment System (eFPS)-registered users shall secure the
TIN of its new employees using the eReg System. All other employers (who are not
classified as large taxpayers, TAMP corporations or eFPS-registered users) may
secure the TIN of their employees, either through eReg System or through the RDO
having jurisdiction over the employer’s business address. Employee with concurrent
multiple employment shall secure TIN at the RDO having jurisdiction over his
principal/main employer.
In the event that the eReg System cannot process the TIN issuance of
employees, the Client Support Section of the concerned RDOs shall accommodate
these employees. Employee shall request for the issuance of TIN card to the RDO
having jurisdiction over the employer’s business address or any computerized RDOs.
All new employees with existing TIN shall apply for Update of Registration
Information by submitting their accomplished BIR Form No. 2305 to their employer.
Update of Exemption of Employee’s Information shall be done by the employer using
the Update of Exemption of Employee Data Entry Module (BIR Form No. 2305 Data
Entry Module) or Taxpayer Registration Information Update System (TRIU –
Enhanced eReg System when available).
No local employees shall be registered to the RDO of LTAD/ELTRD/LTDMakati/LTDCebu. Hence, in the registration by LTAD/ELTRD/LTD-Makati/LTD-Cebu
of new employees of LT-Employers, the local RDO of the business address where the
LT-Employer is physically located shall be used for tagging purposes.
Employers who are required to use the eReg System but are instructing its new
employees to visit the RDOs or LTAD/ELTRD/LTD-Makati/LTD-Cebu with
photocopied alleged eReg System message presented, shall be imposed a penalty of
₱ 1,000.00 per employee pursuant to Section 275 of the Tax Code, as amended.
A penalty of ₱ 1,000.00 for every instance but not to exceed ₱ 25,000.00 shall
be imposed on the users of the eReg System and Update of Exemption of Employee
Data Entry Module who supplied erroneous/invalid information.