Documentary Requirements for TIN application with BIR
Requirements for the Issuance and Application for Tax Identification Number (TIN) with the Bureau of Internal Revenue
All persons who are required to pay tax as mandated by the National Internal Revenue Code ( NIRC) shall obtain and apply for a tax identification number. The NIRC states that: Every person subject to any internal revenue tax shall register once with the appropriate Revenue District Officer.
“Only one Taxpayer Identification Number (TIN) shall be assigned to a taxpayer. Any person who shall secure more than one Taxpayer Identification Number shall be criminally liable under the provisions of Section 275 on ‘Violation of Other Provisions of this Code or Regulations in General.’
The following are the Documentary Requirements for TIN application of a Corporation
CORPORATIONS/PARTNERSHIPS (Including Government-Owned and -Controlled Corporations) (Taxable /Non-Taxable)
Tax Form
BIR Form 1903 – Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable)
Documentary Requirements
For Corporations/Partnerships
› Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, as the case may be;
› Copy of Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU
Other documents for submission only if applicable:
a) Contract of Lease;
b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
d) Franchise Agreement;
e) License to Do Business in the Philippines, in case of resident foreign corporation;
f) Proof of Registration/Permit to Operate with BOI, SBMA, BCDA, PEZA.
For Cooperatives
› Copy of CDA Certificate of Registration
For GAIs, GOCCs and LGUs
› Copy of the Unit or Agency’s Charter
In the case of registration of branch/facility type:
a) Copy of the COR of the Head office for facility type to be used by the Head office and COR of the branch for facility types to be used by a particular branch;
b) Mayor’s Permit or duly received Application for Mayor’s Business Permit, if the former is not yet available; and
c) Contract of Lease, if applicable.
Documentary Requirements for new application of Authority to Print
› BIR form 1906 together with the following:
– Job order
– Final & clear sample
– Photo copy of COR/paid ARF of TP & Printer
– Printers’ Certificate of Delivery (PCD)
Documentary Requirements for new Registration of Books of Accounts
› BIR form 1905 together with the following:
– New sets of books of accounts
– Photocopy of COR & paid current ARF (for immediate verification and in case of systems downtime)
Procedures
a) Accomplish BIR Form 1901 and submit the same together with the documentary requirements to the RDO having jurisdiction over the place where the head office and branch, respectively.
b) Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks (AABs) of the concerned RDO.
c) Pay Documentary Stamp Tax (DST) (loose DST / BIR Form 2000* for DST on Contract of Lease, etc). Present proofs of payment.
d) Submit requirements for ATP and registration of books of accounts.
e) Attend the taxpayer’s initial briefing to be conducted by the RDO concerned for new registrants in order to apprise them of their rights and duties/responsibilities.
f) The RDO shall then issue the Certificate of Registration (Form 2303) together with the “Ask for Receipt” notice, Authority to Print and Books of Accounts.
Deadline
› Corporations and their branches shall accomplish and file the application on or before the commencement of business, it shall be reckoned from the day when the first sale transaction occured or within thirty (30) calendar days from the issuance of Mayor’s Permit/PTR by LGU, or Certificate of Registration issued by the Securities and Exchange Commission (SEC), whichever comes earlier
› In the case of corporations (Taxable or Non-taxable) where documentary stamp tax (DST) is required to be paid within five (5) days after the close of the month, BIR Registration shall be done on or before payment of DST due
› Partnerships, Associations, Cooperatives, Government Agencies and Instrumentalities (GAIs) shall accomplish and file the application before or upon filing of any applicable tax return, statement or declaration as required by the Code, as amended
