RMO No. 55-2019: Amends certain portions of RMO No. 37-2019 relative to the prescribed policies, guidelines and procedures on the registration of employees

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Summary

RMO No. 55-2019, issued November 6, 2019, amends Section II (4.2.4) and (10.2) of RMO No. 37-2019 on the registration of employees.

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Key points

  1. Section II (4.2.4). If the eRegistration System cannot process employees’ TIN applications for reasons listed in Section II.3, the Client Support Section (CSS) of the concerned RDO accommodates them.
  2. Section II (10.2). The transferring employer has employees earning purely compensation income accomplish BIR Form No. 1905 (update form). It then submits the update forms and the list of employees to the old RDO with its own transfer request, excluding employees separated before the transfer.

Who is affected

  • Employees applying for TIN
  • Transferring employers

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.