RR No. 1-2020: Amends pertinent provisions of Section 8 under Revenue Regulations No. 11-2018

Key points

1. Application forms. Employers have employees accomplish BIR Form 1902 in triplicate if the employee has no existing TIN. The original goes to the RDO, the duplicate to the employer and the triplicate to the employee.
2. Changes in employee information. For changes in data previously submitted, such as changes in employment, multiple employment status and amount of compensation income, the employee gives the employer a copy of BIR Form No. 1905 stamped received by the RDO where the employee is registered. The employer then adjusts the employee’s withholding tax.
3. Purely compensation earners. Registration and information updates of employees receiving purely compensation income follow the existing policies and procedures.

Who is affected

• Employers
• Employees earning compensation income