RMO No. 19-2018: Revises the policies, guidelines and procedures in registering new business prescribed under Revenue Memorandum Order (RMO) No. 6-2018

Key points

1. Registration timing. New business registrants file the Application for Registration with complete requirements at the RDO covering their place of business or residence. They must complete registration on or before commencing business, before paying any tax due, or before or upon filing any applicable return, statement or declaration. Books of accounts may be registered within thirty (30) calendar days from registration, after securing the COR and ATP.
2. Registration Fee payment. Registrants with an existing TIN may pay the Registration Fee before going to the RDO through Authorized Agent Banks, their ePayment channels, or GCash. Suspended payment of the fee (BIR Form No. 0605) due to late uploading of the pre-generated TIN from SEC or TIN from DTI-PBR is requested by the RDO for data fix.
3. Single window and counter. Each RDO follows a Single Window Approach and sets up a New Business Registrants Counter (NBRC) manned by a New Business Registrant Officer (NBRO). The NBRO receives applications, assists taxpayers and releases the COR and ATP, with support from an Officer of the Day and a Revenue Collection Officer, and registrants transact only at that counter.
4. Payments and receipts. The NBRO accepts the Registration Fee and any computed tax or penalty and forwards it to the RCO. The RCO issues the eOR or eROR through MRCOS, or a manual OR/ROR, for the Registration Fee, Documentary Stamp Tax, Certification Fee and penalty on late registration.
5. Receipts, invoices and printers. Registrants submit a final sample layout of principal receipts and invoices, or choose one available in the RDO, and this sample is final. Accredited printers may not require a minimum number of booklets, and violation is subject to revocation of accreditation under RR No. 15-2012.
6. Inspection and approval. The RDO subjects newly registered taxpayers to ocular inspection or Taxpayer Compliance Verification Drive within thirty (30) calendar days from registration. The Assistant Revenue District Officer approves and signs the COR and ATP under Revenue Administrative Order No. 5-2017, with the Revenue District Officer and then the CSS Chief as fallbacks.

Who is affected

• New business registrants
• Revenue District Offices
• Accredited printers of receipts and invoices

Deadlines and effectivity

• Registration: on or before commencement of business, before payment of any tax, or before or upon filing of any return
• Books of accounts registration: within thirty (30) calendar days from registration
• Ocular inspection or TCVD: within thirty (30) calendar days from registration