RMO No. 26-2009: Prescribes the policies and procedures in the implementation of the eRegistration System (Enhanced eTIN)

Summary

RMO No. 26-2009 prescribes the policies and procedures for the eRegistration System (Enhanced eTIN), covering its users, online TIN issuance and related rules.

Key points

1. Improvements and users. The system adds security features that identify user categories, an online facility to pay the Annual Registration Fee (ARF), generation of the Certificate of Registration (COR), and a more user-friendly design. Users are self-employed individuals, third party users (employers and authorized GAIs) and RDO users.
2. eTIN scope and automatic classification. The eTIN module is only for individual taxpayers without TINs, and TIN issuance through it is free of charge. The system determines the RDO Code from the registered address and ranks multiple taxpayer types in this order: Single Proprietorship, Professionals, Local Employee, Executive Order No. 98.
3. Self-employed individuals. They need their own valid email account, and the confirmation link expires after three (3) days or after it is clicked. After the TIN is issued they pay the ARF, and the RDO issues the COR after the new business registrants’ briefing. ARF payments made after the January 31 deadline are settled with the RDO, subject to penalties.
4. Employers. Employers may register employees’ TINs through the system, with one user per employer. Large Taxpayers, TAMP corporations and eFPS-registered employers must use it. Individuals earning purely compensation income cannot apply for their own TIN online and secure it through their employers.
5. Government agencies and RDO users. A GAI submits BIR Form 0044 and a Letter of Intent signed by the Head of Office to its RDO, with only one authorized user per GAI. RDO Taxpayer Service Section personnel use the system for encoding, processing new TIN applications, updating details, printing confirmation pages and generating the COR on receipt of the ARF and supporting documents.
6. Penalty. Users who supply erroneous or invalid information pay P1,000.00 for every instance, not to exceed P 25,000.00. The penalties under Section 236 and Section 275 of the Tax Code, as amended, are also reiterated.

Who is affected

• Self-employed individuals and mixed income earners
• Employers
• Government agencies (GAIs) under EO No. 98
• RDO Taxpayer Service Section personnel

Deadlines and effectivity

• Issued July 14, 2009
• ARF due on or before January 31 of every year
• Confirmation link expires after three (3) days

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