8box Solutions Inc.

4_20230710_150500_0001

Contact Number: 09369340340
Email: sales@8box.solutions

1 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. 2 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.