RMO No. 05-2017: Prescribes the functional guidelines relative to the implementation of the Taxpayer Registration System (TRS) under the Electronic Tax Information System-1 (eTIS-1)

Summary

RMO No. 05-2017 prescribes the functional guidelines for implementing the Taxpayer Registration System (TRS) under the Electronic Tax Information System-1 (eTIS-1).

Key points

1. Register Taxpayer. Authorized users can issue a TIN for an individual, register individual and non-individual taxpayers, and register a new branch up to 99999. They can also register a facility without business activities, using an assigned “F” prefix code.
2. Manage Taxpayer. Users can update registration information, search for a taxpayer, and suspend or re-activate tax types or form types. They can also de-register or re-register tax and form types or the taxpayer, transfer a taxpayer to another RDO or Large Taxpayer District Office, and modify accounting details for non-individuals. They can tag or untag inactive or blacklisted taxpayers.
3. On-line approval and reports. The system shows transactions pending approval, rejection, release or re-assignment. It approves suspension, re-activation, de-registration or re-registration of tax and form types, de-registration of the taxpayer, and transfer of the taxpayer. It also generates Authority to Print, Certificate of Registration (COR), Certificate of Registration for Facility, Tax Clearance and reports specified in the Order.
4. Pilot sites. The TRS is being implemented in pilot sites: offices under the Large Taxpayers Service (Large Taxpayer Assistance Division, Excise Large Taxpayer Regulatory Division, Large Taxpayer Division (LTD)-Makati, LTD-Cebu) and RDOs under Revenue Region No. 8 – Makati.
5. Forms and existing documents. The Enhanced Registration Forms under RMC No. 9-2015 are used in the pilot sites. Previously issued CORs, TIN Cards and other correspondences with no updates in the registration information remain valid.

Who is affected

• Authorized users of the TRS
• Large Taxpayers Service offices and RDOs under Revenue Region No. 8 – Makati (pilot sites)

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