RR No. 11-2008: Consolidates and updates all existing Revenue Regulations on primary registration, its updates and cancellation

Key points

1. General rules on the TIN. A taxpayer gets only one TIN, and the reference index number cannot be transferred. A natural person keeps the TIN for life, while a juridical person’s TIN is cancelled when its corporate existence ends. An estate under judicial settlement and an irrevocable trust each get a TIN separate from the decedent or trustee.
2. Who must secure a TIN. Every person subject to a national internal revenue tax must get one, including branches for purposes of the branch code. So must persons who must withhold taxes even if exempt, and persons required under Section 236(J) of the Tax Code or EO No. 98 to show a TIN in returns, permits, licenses and similar documents.
3. Application and documents. The Application for TIN is filled out in two copies and submitted to the concerned RDO with a photocopy of an identification or birth certificate for individuals. Non-individuals submit documents such as the SEC Certificate and Articles of Incorporation or Partnership. TINs may also be obtained through e-TIN/e-Reg or the SEC.
4. Certificate of Registration and denial. Each head office, branch or facility is issued a COR within eight (8) working hours from receipt of the application and complete requirements. The CIR may deny an application for reasons such as deliberate misrepresentation, missing supporting documents, an erroneous or fraudulent filing, or an existing TIN, and must tell the applicant in writing.
5. Annual registration fee. The fee is P 500.00 for every separate place of business, payable upon registration and every year thereafter on or before January 31. Exempt persons include cooperatives registered with the CDA, individuals earning purely compensation income, overseas workers, marginal income earners and tax-exempt persons acting in tax-exempt activities.
6. Penalties. Late registration carries a compromise penalty of P 1,000 on top of unpaid fees. Late payment of the annual fee carries a 25% surcharge, 20% interest and a P 200 penalty. Each unregistered branch costs P 1,000, each TIN beyond the first costs P 1,000, and errors or omissions in supplied information cost P 1,000 each, not to exceed P 25,000.

Who is affected

• Every person subject to a national internal revenue tax
• Persons required to withhold taxes
• Persons required to show a TIN under EO No. 98
• RDO personnel who erroneously encode material information

Deadlines and effectivity

• Annual registration fee: on or before January 31
• COR issued within eight (8) working hours of a complete application
• Short-term return for a deceased person in business: within sixty (60) days from death