REVENUE REGULATIONS NO. 1-2020  issued  on  January  9,  2020  amends  pertinent
provisions of Section 8 under Revenue Regulations (RR) No. 11-2018, as amended, to implement
further amendments introduced by Republic Act (RA) No. 10963 (TRAIN Law).                                                                        Section 2.79.1 of RR No. 2-98, as amended, is hereby amended and shall read as follows:                                                         “SECTION 2.79.1. Application  for  Registration  for  Individuals  Earning
              Compensation Income (BIR Form No. 1902). — The application for registration of
              employees shall be accomplished by both employer and employee relating to the
              following information and other requirements:

              (A) Employee — xxx
              (B) Employer — xxx
              (C) Procedures for the filing of the Application for Registration (BIR Form No. 1902)
                    and/or Application for Registration Information Update (BIR Form No. 1905).

                   (1) All employers shall  require their  concerned  employees  to  accomplish  in
                   triplicate the Application for Registration BIR Form 1902 (if the employee does
                   not have existing TIN), distributed as follows:

                         (1.1) Original copy – RDO;                                                                                                                                                       (1.2) Duplicate – employer; and                                                                                                                                               (1.3) Triplicate – employee

                         The said forms shall he accomplished and submitted based on the following
                         manner: 

                         (a) xxx                                                                                                                                                                                           (b) In case of changes in the information data in the Application for Registration                                                                 (BIR Form No. 1902)  previously  submitted  by  the  employee  to its current employer,                                                 such as changes in employment, multiple employment status and amount of                                                                 compensation income, the employee should furnish his/her employer a copy of                                                             BIR Form No. 1905 duly stamped received by the RDO where the employee is                                                                 registered. The employer shall then make the necessary adjustments on the                                                                  withholding tax of the employee based on the new information;   

                   (2) Registration and information updates of employees receiving purely
                         compensation income shall follow the existing policies and procedures
                         thereon.”