Summary
RMC No. 37-2016 updates the documentary requirements for each registration application type under Annex A of RR No. 7-2012, as amended by RMC No. 70-2013.
Key points
- Self-employed, estates and trusts. Requirements include the Mayor’s Business Permit or PTR and an NSO Birth Certificate, plus other documents where applicable such as DTI registration and proof of ownership or lease of the business place. Added documents apply to non-residents, franchisees, trusts, estates and branches, and to ATP, books of accounts and permit-to-use applications.
- Employees. Local employees submit an NSO Birth Certificate, with marriage contract, waiver and dependents’ birth certificates where applicable. Alien employees submit a passport and a working permit.
- Corporations and other entities. Corporations and partnerships submit the Mayor’s Business Permit and SEC registration documents. Separate documents are listed for GAIs and LGUs, cooperatives, home owner’s associations, labor organizations, foreign embassies and international organizations, and branches.
- TIN-only issuance. Individuals submit an NSO Birth Certificate and a government-issued ID, and non-individuals submit official documentation showing name and principal office address. Additional documents are listed for One-Time Taxpayer (ONETT) transactions such as succession, donation, share or real property sales, claim of winnings and second-hand vehicle sales.
- Updates and transfers. Requirements are listed for transfer of registration to another RDO and for other updates such as change of name, activity, tax type, books of accounts and accounting period. A change in accounting period needs a letter request, BIR Form No. 1905, and a sworn undertaking to file a separate final or adjustment return, with Section 255 of the NIRC applying on non-compliance.
- Cancellation of TIN or registration. Requirements include a notice of closure or cessation or a notice of death, inventories of goods and of unused invoices or receipts, surrender of the COR and business permits, and an Estate Tax Return where applicable.
Who is affected
- Self-employed individuals, professionals and mixed income earners
- Employees
- Corporations, partnerships, cooperatives and associations
- Estates and trusts
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.