RMC No. 79-2010: Provides additional guidelines on the implementation of the eREG System

Key points

1. Incomplete data. Taxpayers with incomplete data on the basic taxpayer information form must appear in person at the RDO with jurisdiction over their registered address. An example is a taxpayer with no middle name, such as a Chinese or a child of a solo parent.
2. Matching records in the BIR database. The same applies to taxpayers whose details match BIR records under these 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; or same last name, middle name and birth date. A married female whose entered civil status is married is also covered if her entered middle name, first name and birth date match the last name, first name and birth date of a female in the database.
3. RDO handling. The Taxpayer Service Sections of the RDOs accommodate taxpayers who cannot proceed with eREG for these reasons. The existing procedures on TIN Issuance and registration using the ITS are observed.

Who is affected

• Taxpayers with incomplete data on the basic taxpayer information form
• Taxpayers with matching records in the BIR database
• Taxpayer Service Sections of RDOs