RMC No. 45-2009: Circularizes the implementation of the eRegistration System (Enhanced eTIN)

Summary

RMC No. 45-2009 circularizes the implementation of the eRegistration (eREG) System (Enhanced eTIN) and sets how employers and government agencies enroll.

Key points

1. Who must use the system. All identified users except self-employed individuals use the eREG System to secure a Taxpayer Identification Number (TIN). Registered employers, including those with existing eTIN log-in accounts, must enroll and submit a Letter of Intent (LOI) to the RDO having jurisdiction over the employer’s address.
2. Government agencies and instrumentalities. Interested GAIs may apply for access by accomplishing BIR Form No. 0044 with the LOI signed by the Head of Office, submitted to the RDO where the GAI is registered.
3. Contents of the LOI. The LOI states the TIN of the employer or GAI, the name and job designation of the authorized user, the purpose of the request, the user’s valid email account, and the IP address of the personal computer dedicated to accessing the eREG System.
4. Self-employed individuals. Their access to the eREG System and the online payment facility for the business registration fee will be announced later.

Who is affected

• Registered employers
• Government Agencies and Instrumentalities (GAIs)
• Revenue District Offices

Deadlines and effectivity

• Issued August 18, 2009

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.