Summary
RMC No. 114-2022 prescribes the guidelines on registering Department of Education (DepEd) Regional Offices, Division Offices and Implementing Unit Schools.
Key points
- TIN to be used for now. Pending enhancement of the eFPS to accept five (5)-digit Branch Codes, new DepEd branches keep using the currently assigned DepEd TIN under OPM Nos. 2016-02-04 and 2018-10-05.
- Where and how to register. Applications go to the RDO with jurisdiction over the place of business. New TIN Branches are issued in four groups (NCR, Luzon, Visayas, Mindanao) using the temporary assigned TINs, and all DepEd Regional Offices, Division Offices and Implementing Unit schools register as branches of DepEd.
- Implementing and non-implementing schools. An Implementing Unit school with an independent and separate fund gets no separate TIN and registers as a branch of the temporary assigned TIN. It first submits proof from the Regional Office that it is an Implementing Unit. A Non-Implementing Unit School gets no branch TIN and uses its Division Office’s branch TIN.
- Cancellations. Non-Implementing Unit schools that already hold a branch TIN apply for its cancellation. Offices or schools with a separate TIN outside the official DepEd TINs apply for cancellation, and the Client Support Section converts a new branch code onto the temporary assigned TINs.
- Other organizations on DepEd premises. Cooperatives, Parent Teachers Associations, canteens, printing offices and other non-DepEd organizations may not use the DepEd TINs and register separately.
Who is affected
- DepEd Regional Offices, Division Offices and Implementing Unit Schools
- Revenue District Offices (Client Support Section)
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