RMO No. 28-2019: Prescribes the policies and guidelines on the registration requirements of foreign nationals

Key points

1. TIN requirement. Foreign nationals planning to work or engage in trade or business in the Philippines must secure a Taxpayer Identification Number under existing revenue issuances.
2. Nonresident aliens not in business. These persons get a TIN for Withholding Taxes on Philippine-source income under Executive Order No. 98. The withholding agent applies for it on their behalf with the RDOs specified in the Order, prior to or at the time of filing the monthly withholding tax return.
3. Holders of AEP or 9g visa. Foreign nationals issued an Alien Employment Permit or a working visa (9g) upon arrival are registered by their employer with the RDO covering the employer’s physical address, as Employee. Those who intend to work or engage in trade or business with a 9g visa are registered with the RDO covering the place of business, or the place of local residence for a regulated profession, under the applicable taxpayer type.
4. Updating registration. Employers of foreign nationals with a Provisional Work Permit registered under E.O. 98, who later get an AEP or 9g visa, update the registration to Employee with the RDO where registered. Foreign nationals with SWP who later get a 9g visa transfer their registration from RDO No. 39 to the RDO covering their place of business or local residence, and update or apply for business registration if applicable.
5. Tax treaty benefits. Registered foreign nationals can avail of preferential rates under effective Philippine tax treaties. Residents of treaty countries may file a Tax Treaty Relief Application with the International Tax Affairs Division under RMO No. 72-2010, and relief is decided case to case on the facts the applicant represents.

Who is affected

• Foreign nationals working or doing business in the Philippines
• Employers of foreign nationals
• Withholding agents of nonresident aliens not engaged in trade or business

Deadlines and effectivity

• Withholding agent applies for the TIN prior to or at the time of filing the monthly withholding tax return