8box Solutions Inc.


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

REVENUE REGULATIONS NO. 5-2010 issued on May 28, 2010 amends Sections 3(D) and 12 of Revenue Regulations (RR) No. 11-2006 pertaining to the issuance of Taxpayer Identification Number (TIN) card and transfer of registration. The TIN card shall contain the following information: ? Serial number; ? Registered Name of the applicant; ? TIN; ? Address; ? Birth date or date of incorporation; ? Date of issue; ? Signature of the Commissioner; and ? Signature of the TIN owner or duly authorized representative (in case of juridical persons). For individuals, a box/space for the picture shall be provided. The address to be indicated on the TIN card shall be as follows: a. For Employees/ONETT/Executive Order (EO) No. 98 registrants – the residential address of the employee/ONETT/EO No. 98 taxpayer b. For Individuals in business/practice of profession i. Head Office (TIN with branch code 000) – residential address of the individual ii. Branch – business address of the registered branch c. For Non-Individuals i. Head Office (TIN with branch Code 000) – business address as found in the Integrated Tax System (ITS) ii. Branch – business address as found in the ITS TIN cards should be automatically issued to registered taxpayers except those registered under E.O. No. 98. For E.O. No. 98 registrants, requests for issuance of the TIN card can be submitted to the Revenue District Office (RDO) where they are registered. The cost and the processing of the TIN Card shall not be charged and collected from the taxpayer/applicant, except in cases of subsequent issuance upon the taxpayer’s request due to loss or damage wherein a P 100.00 fee shall be collected to cover the cost of reprinting. Such TIN Card shall reflect the same TIN numeric code and other information as indicated in the previously issued card to the taxpayer. However, if the card to be replaced is issued before the effectivity of these Regulations, the TIN Card that shall be issued as replacement shall follow the prescribed rules hereof on the indication of address in the TIN Card. In case a registered person decides to transfer his registered address, or business address of his head office or branches, it shall be his duty to inform the RDO where he is registered by filing the prescribed BIR Form specifying therein the complete address where he intends to transfer. Taxpayers initially issued TINs for ONETT and pursuant to EO 98 (individuals issued TINs for transacting with government agencies), who subsequently applies for business registration or becomes employed, shall submit the proper application form to the RDO where the applicant intends to establish his/her business address or at his employer’s RDO or at the RDO which has jurisdiction over his place of residence, whichever is applicable. The transfer of registration (TIN records) of such taxpayers shall be initiated by the RDO which received the application. In case of transfer of registration due to change of employer of individuals earning purely compensation income, it shall be the responsibility of the new employer to notify its RDO by submitting the duly accomplished Application for Registration Information Update (ARIU) of the employee. The transfer of registration (TIN records) of such employee shall be initiated by the RDO which received the application. An individual who is registered as an employee in one RDO but subsequently applies for registration as a business taxpayer/professional using an address under a different RDO shall submit the proper application form to the RDO having jurisdiction over his new business address. The transfer shall then be performed by the RDO where the application form was submitted. The said procedures shall be observed once the Integrated Tax System (ITS) has been enhanced to provide for the required facility. In the interim, the taxpayer shall submit his/her request for transfer to the old RDO either personally or by fax. The old RDO, upon receipt of the request, shall immediately execute the transfer of taxpayer’s registration records to the new RDO. Registration of employees of the transferring employer shall simultaneously be transferred to the employer’s new RDO once the transfer of registration of such employer is completed. The transferring employer shall require all its employees (who are purely compensation income earners) to accomplish the proper BIR Form, except employees with multiple employments where the transferring employer is not his or her main employer. The accomplished BIR Form of the employees shall be submitted to the new RDO by the transferring employer. A list of employees shall likewise be submitted together with the ARIU by the transferring employer to the new RDO, excluding those employees who have been separated prior to the transfer. In case the employer hires new employees in its new location, applications for employees’ TIN shall be submitted for TIN issuance to the new RDO. Request for transfer of registration of branch/facility, with no registered tax types other than registration fee, shall be completed by the old RDO within 5 days from receipt of request for transfer. Branches with other registered tax types shall observe the procedures in transferring a Head Office. The following policies shall be observed with respect to the transfer of registration of head office: a. The taxpayer requesting for transfer shall file the ARIU Form to the old RDO, together with the required attachments as prescribed under existing regulations, in addition to the following applicable documents. The Update Form, for submission to the previous/old RDO, shall be accompanied with any of the following: i. Copy of amended Securities and Exchange Commission/Department of Trade and Industry certificate bearing the taxpayer’s new address; ii. A copy of the proof of payment of Mayor’s permit from the Local Government Unit in the place where the taxpayer is transferring his profession/business; iii. Barangay clearance to operate in the new place where the business/practice of profession will be conducted; iv. Board Resolution approving the transfer of business address, if applicable; or v. Copy of Lease Contract executed for the new place of business, if applicable. The new RDO shall be furnished by the taxpayer with a copy of the Update Form duly received by the old RDO. b. The transfer of head office of taxpayers engaged in business/practice of profession shall be effective upon approval by the old RDO, which should not exceed the 10-day prescribed period from the date of complete submission of the required documents. In case the old RDO fails to effect the transfer to the new RDO within the prescribed period, the Data Center having jurisdiction over the old RDO shall automatically effect the transfer. c. The request for transfer shall be processed by the old RDO based on the supporting documents submitted by the transferring taxpayer. Upon receipt of the Update Form duly received by the old RDO, the new RDO shall immediately conduct an ocular inspection of the transferring taxpayer’s actual business location. If, upon ocular inspection, the new RDO has determined that the given business address is nonexistent, inaccurate, unoccupied, or occupied by persons other than the transferring taxpayer, the RDO shall immediately notify in writing the old RDO. Furthermore, the new RDO shall include the newly transferred taxpayer in its regular Tax Compliance Verification Drive (TCVD) activities where ocular inspection of the actual business location of the newly transferred taxpayer shall be mandatorily conducted. d. The new RDO shall issue the Certificate of Registration (COR) immediately after the transfer of the taxpayer’s registration by the old RDO. The COR, Sales Invoice/Official Receipt (SI/OR) used in the old business location can still be used in the new business location without penalty, until a new COR and Authority To Print (ATP) is issued by the new RDO; provided, that the taxpayer can show a copy of duly received Update Form filed with the old RDO; provided, further, that the taxpayer shall stamp the new address on the old SI/OR when the same is to be issued in the newly transferred business site. In case the SI/OR is consumed prior to the transfer of registration of the taxpayer in the Bureau’s database, the taxpayer shall still apply with the old RDO for an ATP Receipts and/or Invoices for the new sets of receipts. e. The filing of tax returns and payment of taxes to the new RDO shall commence following the issuance of the new COR. The new RDO shall be responsible for notifying the taxpayer concerned that the transfer of registration has already been completed.