Summary
RMC No. 47-2008 prescribes the procedures for handling requests of taxpayers, other than Large Taxpayers, to transfer their business registration from one RDO to another.
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Key points
- Database and collections. Transfers between RDOs are reflected in the BIR database at the end of the calendar year. Collections from the taxpayer are still credited to the old RDO, even if the business address has physically moved.
- Filing and payment. Returns are filed and payments made at any Accredited Agent Bank located within the new RDO. The taxpayer must still use the old RDO code until the end of the calendar year. This is an exception to Section 248 (A) (2) of the Tax Code on wrong venue.
- Transfer Confirmation Notice. The new RDO issues the Transfer Confirmation Notice to the old RDO at the end of the year for taxpayers who filed the transfer request.
- Other procedures. All procedures in RMO No. 40-2004, as amended by RMO No. 11-2005, still apply except those stated above.
Who is affected
- Taxpayers not classified as Large Taxpayers who request transfer of registration
Deadlines and effectivity
- Transfer reflected in the database at end of calendar year
- Old RDO code used until end of the calendar year
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.