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.
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