Huwebes, Mayo 25, 2023

FAQS ABOUT BIR E-REGISTRATION

 E-REGISTRATION

A. What is e-REGISTRATION?

e-REGISTRATION provides easy online access to taxpayer registration services via the internet. These services include the issuance of a Taxpayer Identification Number (TIN) online for individual taxpayers, the payment of a Registration Fee (RF) for both newly registered and existing taxpayers, and the issuance of a Certificate of Registration (COR) for newly registered Single Proprietors, Professionals, and Mixed Income Earners.

B. What is eTIN?

eTIN, a module of the eRegistration system, is a web-based application system that allows taxpayers to obtain TINs online.

C. What are the functionalities of the e-REGISTRATION system?

The system has the following functionalities:

a) Basic Taxpayer Data Validation

b) TIN Issuance for Single Proprietors, Professionals, Mixed Income Earners, Employees, and Taxpayers per E.O. 98

c) RDO Verification of Taxpayer Data

d) Payment of Registration Fee (RF) for new eTIN Registrants and Existing Business Taxpayers

e) Generation and Printing of Certificate of Registration (COR)

f) Update of Old TIN and Manual Entry of Pre-Generated TIN

g) Reports Generation

h) System Administration


D. Who are eligible to acquire TIN through the eTIN system?

All new individual taxpayers classified as Single Proprietors, Professionals, Mixed Income Earners, Local Employees, and Persons in Need of TIN for E.O. 98 purposes are eligible for TIN issuance via eTIN.


E. Is the TIN issued through eTIN temporary?
No. The TIN obtained through eTIN is valid and permanent.


F. Does the system require a fee?
No. Obtaining a TIN online is completely free. However, taxpayers registered as professionals, sole proprietors, or mixed income earners must pay a P500.00 business registration fee. These taxpayers must complete and submit Form 0605 to any Accredited Agent Bank or authorized collection agent under their respective Revenue District Offices (RDOs), or pay using one of the following BIR-accredited payment facilities:

1) eFPS

2) G-Cash


G. Is securing more than one TIN (i.e, multiple TINs for the same taxpayer) allowed?

No. A taxpayer may only have one TIN. Anyone who obtains more than one TIN is criminally liable under Section 275 of the National Internal Revenue Code.


H. What do I need to get started with eREG?

To use eREG, you must have the following:

    a) A computer equipped with a modem;

    b) An Internet service provider; and

    c) Any of the browsers listed below: Microsoft Internet Explorer 5 or higher, or Mozilla Firefox.

    d) Printer


I. Is the transaction with eTIN secure?

Yes, there are security features built into the system. Every transaction's data transmission is encrypted and secured by cutting-edge technology provided by SSL (Secure Sockets Layer), the industry-standard protocol for secure Web-based communications, and VERISIGN. Similarly, the system's log-in facility handles user validation or authentication.


J. How do I know which type of taxpayer do I fall under?

For public registrant taxpayers who do not need to use an eTIN username, a set of questions has been posted. Based on the answers to these questions, eTIN will automatically determine the user's taxpayer type, which can be any of the following:

Single proprietors are individuals who engage in trade or business but do not perform services as employees.

Professionals are self-employed individuals who practice a profession or calling that does not include performing services as an employee. Computer, creative or performing arts, engineering, health, law, social science, teaching, personnel and human resource development, finance and sales, writing and journalism, and other occupations are examples.

Local Employees are Filipino citizens who work for and are paid by a company based in the Philippines.

Mixed Income Earners are persons who are any two of the following: Professionals, Single Proprietors, and Local Employees.

For example, a teacher who works in a school, provides tutoring services for a fee, and runs a retail sales business on the side should register as a local employee, professional, and sole proprietor at the same time.

People Registering Under E.O. 98 are individuals who are obtaining TIN in order to transact with other government offices such as LTO, NBI, DFA, and others.


K. How do I make sure that I do not have a previously issued TIN?

The Basic Taxpayer Data page ensures that all eTIN users do not already have a TIN. The system searches the BIR database for a match of the eTIN user's Basic Taxpayer Data.

Note: If the user makes a typographical error, the system may fail to find a match in the database, and the user will then be permitted to complete the TIN registration form.

Miyerkules, Mayo 24, 2023

Application for Taxpayer Identification Number (TIN) with the Bureau of Internal Revenu (BIR) - Philippines

DESCRIPTION

Any person, whether natural or juridical, who is required by the Internal Revenue Code to make, render, or file a return, statement, or other document shall be provided with or assigned a Taxpayer Identification Number (TIN) to be indicated in the return, statement, or document to be filed with the Bureau of Internal Revenue for his proper identification for tax purposes (Sec. 236 (i) of the Tax Code).


FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS

Tax Form

BIR Form 1901- Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts

A. Complete Documentary Requirements

a) BIR Form No. 1901 version 2018;

b) Any identification issued by an authorized government body (e.g. Birth Certificate, passport, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant;

c) Payment of P500.00 for Registration Fee and P30.00 for loose DST or Proof of Payment of Annual Registration Fee (ARF) (if with existing TIN or applicable after TIN issuance);

d) BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices;

Other documents for submission only if applicable:

e) Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau;

f) DTI Certificate (if with business name);

g) Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier);

h) Photocopy of the Trust Agreement (for Trusts);

i) Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement);

j) Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity;

k) Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA and SBMA


B. Procedures

a) Accomplish BIR Form 1901 version 2018 and submit the same together with the documentary requirements with the New Business Registrant Counter of the RDO having jurisdiction over the place where the head office and branch, respectively.

b) Pay the Annual Registration Fee (P500.00), loose DST (P30.00) and/or payment for the BIR Printed Receipt/Invoice (if taxpayer opted to buy for use) at the New Business Registrant Counter in the BIR Office.

c) The RDO shall then issue the Certificate of Registration (Form 2303) together with the “Notice to Issue Receipt/Invoice”, Authority to Print, BIR Printed Receipts/Invoices (if applicable) and eReceipt as proof of payment.

Note: Taxpayer may attend the scheduled initial briefing for new business registrants to be conducted by the concerned RDO in order to apprise them of their rights and duties/responsibilities.

Individual business taxpayer may also submit application via electronic mail through BIR New Business Registration (NewBizReg) Portal.


C. Deadline

a) All Individuals engaged in trade or business shall accomplish and file the application on or before the commencement of business, it shall be reckoned from the day when the first sale transaction occurred or within thirty (30) calendar days from the issuance of Mayor's Permit/Professional Tax Receipt (PTR) by LGU, which ever comes earlier


ESTATES (under judicial settlement)

Tax Form

BIR Form 1901- Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts

A. Documentary Requirements

Photocopy of the Death Certificate of the deceased and judicial settlement;

Other documents for submission only if applicable:

a) DTI Certificate of Registration Business Name, if business trade name shall be used;

b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;

c) Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA);

d) Franchise Documents;

e) Marriage Contract.


B. Procedures

a) Accomplish BIR Form 1901and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the estate.

b) Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks of the RDO


C. Deadline

a) Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.


TRUSTS

Tax Form

BIR Form 1901 - Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts


A. Documentary Requirements

a) Photocopy of Trust Agreement

Other documents for submission only if applicable:

a) DTI Certificate of Registration Business Name, if business trade name shall be used;

b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;

c) Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA);

d) Franchise Documents.

B. Procedures

a) Accomplish BIR Form 1901and submit the same together with the required attachments to the Revenue District Office having jurisdiction over the registered address of the trusts.

b) Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks of the RDO


C. Deadline

a) Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due


INDIVIDUALS EARNING PURELY COMPENSATION INCOME

Tax Form

BIR Form 1902 - Application for Registration For Individuals Earning Purely Compensation Income (Local and Alien Employee)

Documentary Requirements

1. Any identification issued by an authorized government body (e.g. Birth Certificate, passport, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant;

2. Marriage Contract, if applicable;

3. For Alien Employee - Passport; and

4. Working Permit; or Photocopy of duly received Application for Alien Employment Permit (AEP) by the Department of Labor and Employment (DOLE)

For employers using eREG System, the above requirements shall be required from their employees

B. Procedures

1. Accomplish BIR Form 1902 and submit the same together with the documentary requirements to the employer.

2. The employer shall accomplish the applicable sections of the application form.

3. Submit BIR Form 1902 to the Revenue District Office (RDO) having jurisdiction over the place of office of the employer where such employee is expected to report for work.

C. Deadline

a) New employees shall accomplish and file the application within ten (10) days from date of employment.

FAQS ABOUT BIR E-REGISTRATION

  E-REGISTRATION A. What is e-REGISTRATION? e-REGISTRATION provides easy online access to taxpayer registration services via the internet. T...