RR No. 5-2010: Amends Sections 3(D) and 12 of RR No. 11-2008 pertaining to the issuance of TIN card and  transfer of registration

Summary

RR No. 5-2010, issued May 28, 2010, amends Sections 3(D) and 12 of Revenue Regulations No. 11-2006 on the issuance of the Taxpayer Identification Number (TIN) card and on the transfer of registration.

Key points

1. TIN card contents and address. The card shows the serial number, registered name, TIN, address, birth date or date of incorporation, date of issue, the Commissioner’s signature and the TIN owner’s signature, with a picture box for individuals. Which address appears depends on the registrant: employees, ONETT and E.O. No. 98 registrants use the residential address. Individuals in business use their residential address for the head office (branch code 000) and the branch’s business address for a branch. Non-individuals use the business address in the ITS.
2. Issuance and cost. TIN cards are issued automatically to registered taxpayers except E.O. No. 98 registrants, who request one from their RDO. There is no charge, except P 100.00 for reprinting a lost or damaged card.
3. Change of address and employer. A registered person informs the RDO of a new address using the prescribed BIR Form. When a compensation earner changes employer, the new employer submits the ARIU to its RDO, which initiates the transfer. The transfer procedures through the new RDO apply once the ITS has been enhanced, and in the interim the request goes to the old RDO personally or by fax.
4. Transfer of a head office. The taxpayer files the ARIU Form with the old RDO with any of: an amended SEC/DTI certificate, proof of payment of Mayor’s permit, barangay clearance, Board Resolution, or lease contract. The transfer is effective upon approval by the old RDO within 10 days from complete submission, failing which the Data Center effects it automatically.
5. New RDO steps and interim use of documents. The new RDO conducts an ocular inspection, notifies the old RDO in writing if the address is nonexistent, inaccurate, unoccupied or occupied by others, and includes the taxpayer in its Tax Compliance Verification Drive. The old COR and SI/OR may be used at the new location without penalty until a new COR and ATP are issued, if a received Update Form is shown and the new address is stamped on the old SI/OR.
6. Branches and transferring employers. A branch with no registered tax type other than registration fee has its transfer completed by the old RDO within 5 days from receipt of the request. Other branches follow the head office procedure. Filing and payment to the new RDO start after the new COR is issued.

Who is affected

• Registered taxpayers with TIN cards
• Employees, ONETT and E.O. No. 98 registrants
• Employers and persons transferring registration

Deadlines and effectivity

• Head office transfer effective upon old RDO approval within 10 days from complete submission
• Branch transfer (registration fee only) within 5 days from receipt of request

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