Citizens Charter

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Bureau_of_Internal_Revenue_PHBUREAU OF INTERNAL REVENUE

citizensCharter

 

LIST OF BIR REGISTRATION FRONTLINE SERVICES

BUREAU OF INTERNAL REVENUE REVENUE DISTRICT OFFICES

Type of Frontline Service Fees Forms* Processing Time (Under normal circumstances)
Processing of Application for Taxpayer Identification Number (TIN) and Registration of Local Employee NONE BIR Form 1902 25 minutes
Processing of Application for Taxpayer Identification Number (TIN) for EO 98 / ONETT NONE BIR Form 1904 21 minutes
Processing of Application for TIN and Registration of SelfEmployed Individuals, Estates, Trust including their branches and facilities Annual Registration Fee (P500.00);

DST (P15.00)

BIR Form 1901 1 Hour and 18 minutes
Processing of Application for TIN and Registration of NonIndividuals including their branches and facilities Annual Registration Fee (P500.00)

DST (P15.00)

BIR Form 1903 1 Hour and 18 minutes
Processing of Request for Certification of Certificate of Registration (COR)/Authority to Print (ATP)/TIN Card P 100.00 Certification Fee;

P15.00 for Doc. Stamp per document

NONE 16 minutes
Processing of Application for Subsequent Registration of Manual Books of Accounts NONE BIR Form 1905 22 minutes
Processing of Application for Subsequent Registration of Manual Books of Accounts (Loose-leaf) NONE BIR Form 1905 24 minutes
Processing of Application for Subsequent Request for Authority to Print (ATP) Receipts/Invoices NONE BIR Form 1906 39 minutes

*Form is available FREE OF CHARGE

 

Taxpayers receiving purely compensation income either by the employee or thru his employer

Duration

How to Avail of the Service

What are the Documentary Requirements

Where to Avail

Who may Avail

  • RDO having jurisdiction over the place of office of the employer where such employee is expected to report for work.
  • For employees of large taxpayers and corporations included under the Taxpayer Account Management Program (TAMP), their employers shall be responsible to secure the employees’ TIN through the use of e-REG System.
  • Employers, other than LT or TAMP corporations, may secure the TIN of their employees, either through e-REG System or through the RDO having jurisdiction over the employer.
  • Employee with concurrent multiple employment shall secure TIN at the RDO having jurisdiction over his principal/main Employer.
  • BIR Form 1902*
  • NSO Certified Birth Certificate of declared dependents, if any;
  • Waiver of husband on his right to claim additional exemptions, if wife will claim;
  • Marriage Contract, if applicable;

If the husband wants to reacquire from his wife the privilege of claiming the additional exemption for the dependent children, he shall execute a cancellation of the previously- executed waiver of the privilege to claim additional exemptions in favor of the wife, which Notice of Cancellation of Waiver of the Privilege of Claiming the Additional Exemptions shall be filed separately, together with the registration update form, with the RDOs having jurisdiction over the registration of the husband and of the wife.

  • NSO Certified Birth Certificate of the applicant; or
  • Passport (in case of non-resident alien not engaged in trade or business).

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

25 minutes**

Step Taxpayer RDO Activity Processing

Time

Person

Responsible

Fees
1 Submit duly accomplished BIR Form, together with the required documents Receive application form and verify taxpayer’s and employer’s existence in the ITS 5 minutes Taxpayer Assistance Officer (TAO) NONE
Check completeness of supporting documents 5 minutes TAO
Stamp received on the application and assign Data Locator Number (DLN) 5 minutes TAO
Encode and generate TIN 7 minutes Registration

Officer

2 Receive TIN Release TIN – indicate in taxpayer’s receiving copy of BIR Form 1902 3 minutes TAO

(releasing)

*Form is available FREE OF CHARGE “Processing Time per Application

Note: Processing of TIN shall be based on the completeness of the documents presented.

 

  • Applicants under E. O. 98 – at any RDO provided the RDO shall use eREG System to generate the TIN, or RDO having jurisdiction over the residence address of the applicant.

Duration

What are the Documentary Requirements

Who and Where to Avail

  • Non-Resident Applicants – Office of the Commissioner of Internal Revenue through RDO No. 39, South Quezon City;
  • TP with ONETT (Donation) – RDO having jurisdiction over the residence of the donor;
  • TP with ONETT (ESTATE without proprietary activities) – RDO having jurisdiction over the residence of the decedent at the time of death;
  • TP with ONETT (Sale of Real Property) – RDO where the real property is located.
  • TP with ONETT (Sale of Shares of Stocks) – for shares of stock not traded in the Stock Exchange, RDO having jurisdiction over the address of the seller. In the case of listed shares, the venue shall be with the RDO having jurisdiction over the place where the particular Local Stock Exchange is located.
  • BIR Form 1904*
  • Individual
  • NSO Certified Birth Certificate of the applicant;
  • Marriage Contract, if the applicant is a married woman;
  • Passport (in the case of Non-Resident Alien not Engaged in Trade or Business)

Non-Individual

> Document to support transaction of non-resident foreign corporation and the withholding agent (e.g. bank certification, invoice, contract, etc.)

Additional requirements for transactions involving ONETT

  • Transfer of Properties by Succession (ESTATE)
  • Death Certificate of decedent;
  • Deed of Extrajudicial Settlement of the Estate/Judicial Settlement of Estate
  • Transfers by Gratuitous Title (Donation)
  • Deed of Donation (to determine tax type to be registered);
  • Sale, Assignment, Mortgage, Purchase and/or Disposal of Shares of Stock and/ or Real Estate Properties (whichever is applicable)
  • Deed of Sale;
  • Deed of Assignment;
  • Mortgage Document
  • Claim of Winnings
  • Certification from Awarding Company/Person
  • Claim of Winnings involving Personal Properties Subject to Registration
  • Cash Invoice or Official Receipt for brand new vehicle or other personal /real properties subject to registration;
  • Sale of Second-hand Vehicle
  • Deed of Sale or Certificate of Registration (COR) with LTO

21 minutes**

How to Avail of the Service

Step Taxpayer RDO Activity Processing

Time

Person

Responsible

Fees
1 Submit duly accomplished BIR Form, together with the required documents Receive application form and verify

existence in the ITS

5 minutes Taxpayer Assistance Officer (TAO) NONE
Check completeness of supporting documents 5 minutes TAO
Stamp received on the application and assign DLN 5 minutes TAO
Encode and generate TIN 3 minutes Registration

Officer

2 Receive TIN Release TIN – indicate in taxpayer’s receiving copy of BIR Form 1904 3 minutes TAO

(releasing)

*Form is available FREE OF CHARGE “Processing Time per Application

Note: Processing of TIN shall be based on the completeness of the documents presented.

Processing of Application for TIN and Registration of Self-Employed Individuals, Estates, Trusts including their branches and facilities

What are the Documentary Requirements

Where to Avail

Who may Avail

Individuals engaged in trade or business or those in the practice of profession, Estates and Trusts with proprietary activities including their branches and facilities, if any

  • RDO having jurisdiction over the place where the Head Office and branch is located, respectively
  • RDO having jurisdiction over the place of residence, in the case of those who conduct business transactions in a nomadic or roving manner, such as peddlers, mobile stores operators, privilege store owners and the like
  • Estate – RDO having jurisdiction over the domicile of the decedent at the time of death. In the case of a non-resident decedent, the estate shall be registered with the RDO where the executor or administrator is registered. Provided however, that in case of such executor or administrator is not registered, registration of the estate shall be made with the RDO having jurisdiction over the legal residence of the executor or administrator
  • Trust – RDO having jurisdiction over the registered address of the Trustee. Provided however, That in case of such Trustee is not registered, registration of the estate shall be made with the RDO having jurisdiction over the business address of the Trustee

> BIR Form 1901*

For single proprietors, mixed income earners

  • Photocopy of Mayor’s Business Permit (or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU) and /or PTR issued by the LGU; and
  • NSO Certified Birth Certificate of the applicant;
  • Other documents for submission only if applicable:
  1. Contract of Lease;
  2. DTI Certificate of Registration of Business Name, if a business trade name shall be used;
  3. Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
  4. 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);
  5. Sworn Statement of Capital;
  6. Waiver of husband to claim additional exemption;
  7. Marriage Contract; and
  8. NSO Certified Birth Certificate of declared dependents.

For Non-Residents

  • In addition to the above applicable requirements, a Working Permit;

For Franchise Holders/Franchisees

  • In addition to the above applicable requirements, a photocopy of the Franchise Agreement;

For Trusts

  • In addition to the requirements enumerated under “a” to “h” above, a photocopy of the trust agreement;

For Estate (under judicial settlement)

  • In addition to the requirements enumerated under “a” to “h” above, a photocopy of the Death Certificate of the deceased; and
  • Judicial Settlement;

In the case of registration of branch/Facility type:

  1. Copy of the Certificate of Registration (COR) of the Head Office for facility types to be used by the Head Office and COR of the branch for facility types to be used by a particular branch;
  2. Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU;
  3. DTI Certificate of Registration of Business Name, if a business trade name shall be used, if applicable; and
  4. Contract of Lease, if applicable.

Documentary Requirements for new application of Authority to Print (ATP)

> BIR form 1906* together with the following:

  • Job order
  • Final & clear sample of Principal and Supplementary Receipts/Invoices

Documentary Requirement for new Registration of Books of Accounts

  • New sets of books of accounts

Duration                                       :    1 hour and 18 minutes**

How to Avail of the Service :

Step Taxpayer RDO Activity Processing

Time

Person

Responsible

Fees
1 Submit duly accomplished BIR Form, together with the required documents Receive application form and verify existence in the ITS

Check completeness of supporting documents

5 minutes 5 minutes Taxpayer Assistance Officer (TAO)

TAO

Annual Registration Fee (P500.00);

DST (P15.00)

Inform TP to submit requirements for ATP and books of accounts
2 Proceed to the Officer-of-the Day (OD) Interview TP to determine the applicable tax type, PSIC, ATC, computes DST for subscribed capital and contract of lease, if applicable and compute penalty for late registration, if applicable 15 minutes OD
Stamp received on the application and assign DLN 5 minutes TAO
Encode and generate TIN

Note: if TP was already issued TIN, do not generate new TIN, update records of TP under issued TIN

7 minutes Registration

Officer

3 Receive TIN Release TIN – indicate in taxpayer’s receiving copy of BIR Form 1901 3 minutes TAO

(releasing)

4 Pay Annual Registration Fee (ARF) with authorized banks / collection officers

Pay Documentary Tax (DST)

(loose DST / BIR Form 2000* for DST on Contract of Lease, etc)

Receive proof of payment of ARF, and DST (if applicable), Application for ATP, Job Order, final and clear layout of invoice/receipts, new sets of books of accounts 5 minutes TAO
Present proofs of payment

 

Step Taxpayer RDO Activity Processing

Time

Person

Responsible

Fees
5 Submit requirements for ATP and registration of books of accounts Process Authority to Print (ATP) 3 minutes Registration Unit Head
Encode details of books for registration in ITS 2 minutes Registration

Officer

Generate Certificate of Registration (COR)/ATP and forward to TSS chief for review and initial 5 minutes Registration Unit Head
Review and initial COR/ATP/Books of Accounts 5 minutes Taxpayer Service Section (TSS) Chief
Review and sign COR / ATP / Books of Accounts 15 minutes ARDO/RDO
6 Receive COR, ARN, ATP and Books of Accounts Release COR and Ask for Receipt Notice (ARN), ATP and Books of Accounts 3 minutes TAO

(releasing)

*Form is available FREE OF CHARGE “Processing Time per Application

 

  • Copy of Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU.
Who may Avail : Corporations, Partnerships, Cooperatives, Associations (whether taxable or non-taxable), GAIs, GOCC’s, LGU’s including its branches and facilities, if any
Where to Avail : 1) RDO having jurisdiction over the place where the Head Office and branch is located, respectively
2) RDO having jurisdiction over the place of principal place of business/HO, in the case of branch with no fixed business location or branch with no fixed business location or branch of domestic Corporation located abroad
3) Government Agencies and Instrumentalities (GAIs), GOCCs, LGUs – RDO having jurisdiction over the place where the principal office is located.
What are the Documentary Requirements : > BIR Form 1903*

For Corporations/Partnerships

> Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, as the case may be;

Other documents for submission only if applicable:

  1. Contract of Lease;
  2. Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
  3. Franchise Agreement;
  4. License to Do Business in the Philippines, in case of resident foreign corporation;
  5. Proof of Registration/Permit to Operate with BOI, SBMA, BCDA, PEZA

For GAIs and LGUs

  • Copy of Unit or Agency’s Charter

For Cooperatives

  • Copy of CDA Certificate of Registration
  • Articles of Cooperation

For Home Owner’s Association

  • Copy of Certificate of Registration issued by Housing and Land Use Regulatory Board (HLURB) and Articles of Association

In the case of registration of branch/facility type:

  1. Copy of the COR of the Head Office for facility types to be used by the Head Office and COR of the branch for facility types to be used by a particular branch;
  2. Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is not yet available; and
  3. Contract of Lease, if applicable.

Documentary Requirements for new application of Authority to Print

  • BIR form 1906* together with the following:
  • Job order
  • Final & clear sample of Principal & Supplementary Receipts/Invoices

Documentary Requirement for new Registration of Books of Accounts

  • New sets of books of accounts

Duration

1 hour and 18 minutes**

 

How to Avail of the Service

Step Taxpayer RDO Activity Processing

Time

Person

Responsible

Fees
1 Submit duly accomplished BIR Form, together with the required documents Receive application form and verify existence in the ITS 5 minutes Taxpayer Assistance Officer (TAO) Annual Registration Fee (P500.00);
Check completeness of supporting documents 5 minutes TAO DST (P15.00)
Inform TP to submit requirements for ATP and books of accounts
2 Proceed to the Officer-of-the Day (OD) Interview TP to determine the applicable tax type, PSIC, ATC, computes DST for subscribed capital and contract of lease, if applicable and computes penalty for late registration, if applicable 15 minutes OD
Stamp received on the application and assign DLN 5 minutes TAO
Encode and generate TIN

Note: if TP was already issued TIN, do not generate new TIN, update records of TP under issued TIN

7 minutes Registration

Officer

3 Receive TIN Release TIN – indicate in taxpayer’s receiving copy of Form 1903 3 minutes TAO

(releasing)

4 Pay Annual Registration Fee (ARF) with authorized banks / collection officers

Pay Documentary Tax (DST)

(loose DST / BIR Form 2000* for DST on Contract of Lease, etc)

Receive proof of payment of ARF, and DST (if applicable), Application for ATP, Job Order, final and clear layout of invoice/receipts, new sets of books of accounts 5 minutes TAO
Present proofs of payment
5 Submit requirements for ATP and registration of books of accounts Process Authority to Print (ATP) 3 minutes Registration Unit Head
Encode details of books for registration in ITS 2 minutes Registration

Officer

Generate Certificate of Registration (COR)/ATP and forward to TSS Chief for review and initial 5 minutes Registration Unit Head
Review and initial COR/ATP/Books of Accounts 5 minutes Taxpayer Service Section (TSS) Chief
Review and sign COR / ATP / Books of Accounts 15 minutes ARDO/RDO
6 Receive COR, ARN, ATP and Books of Accounts Release COR and Ask for Receipt Notice (ARN), ATP and Books of Accounts 3 minutes TAO

(releasing)

*Form is available FREE OF CHARGE “Processing Time per Application

NOTE: Processing of COR & ATP shall be based on the completeness of the documents presented.

Processing of Request for Certification of Certificate of Registration (COR)/Authority to Print (ATP)/TIN Card___________________________________________________________________________

Where to Avail

Who may Avail

All taxpayers requesting for Certification

Revenue District Office (RDO) were the taxpayer is registered

What are the Documentary :         > Letter of request bearing the letter head of the company

Requirements                                     > Authorization letter, (for non-Individuals, stating name and position of Company Officer

signing the Authorization and/or for individuals other than person requesting for the certification)

Duration                                      :     16 minutes*

How to Avail of the Service            :

Step Taxpayer RDO Activity Processing

Time

Person

Responsible

Fees
1 Submit letter of request Receive letter of request and verify existence in the ITS

Prepare certification documents as requested

Sign Certification documents by ARDO/RDO

3 minutes 5 minutes

5 minutes

Taxpayer Assistance Officer (TAO)

TAO/Taxpayer Service Section (TSS) Chief

ARDO/RDO

P 100.00 Certification Fee and 15.00 for doc. Stamp per document
2 Receive requested documents Release of Certification documents 3 minutes TAO

(releasing)

*Processing Time per Request

 

Who may Avail : All registered Business Taxpayers
Where to Avail : Revenue District Office (RDO) where the taxpayer is registered
When to Avail : Before use of new sets of books of accounts
What are the Documentary Requirements : > BIR Form 1905*

>  New sets of books of accounts

>  Photocopy of the 1 st page of previously registered books of accounts

Duration : 22 minutes**
How to Avail of the Service

 

Step Taxpayer RDO Activity Processing

Time

Person

Responsible

Fees
1 Stamp registration details on books as instructed and complete details on books presented for registration Direct taxpayer to stamp required details on front page of each book for registration 2 minutes per book Taxpayer Assistance Officer (TAO) NONE
2 Submit application form for registration of books Receive and evaluate Update Form and check books submitted for registration. 3 minutes TAO
Encode details of books for registration in ITS as indicated in Update Form 5 minutes Registration

Officer

Forward filled out books for signature of ARDO/RDO/TSS 5 minutes Registration

Officer

Sign books of accounts for registration 2 minutes per book RDO/ARDO/ TSS Chief
3 Receive signed books of accounts and copy of BIR Form 1905 Release signed books of accounts and stamped received copy of Update Form 5 minutes TAO

(releasing)

*Form is available FREE OF CHARGE “Processing Time per Application

All registered Business Taxpayers with Permit to Use Loose Leaf Books of Accounts Revenue District Office (RDO) where the taxpayer is registered Within thirty (30) calendar days after the end of taxable year

Duration

How to Avail of the Service

Who may Avail

Where to Avail

When to Avail

What are the Documentary Requirements

  • BIR Form 1905*
  • Photocopy of Permit to Use Loose leaf Books
  • Certification or Sworn Statement (notarized)
  • Books to be registered which shall be permanently bound
  • Photocopy of the 1 st page of previously registered loose-leaf Books of Accounts

24 minutes**

Step Taxpayer RDO Activity Processing

Time

Person

Responsible

Fees
1 Stamp registration details on books as instructed and complete details on books presented for registration Direct taxpayer to stamp required details on front page of each book for registration 2 minutes per book Taxpayer Assistance Officer (TAO) NONE
2 Submit application form for registration of books Receive and evaluate Update Form and check books submitted for registration. 5 minutes TAO
Encode details of books for registration in ITS as indicated in Update Form 5 minutes Registration

Officer

Forward filled out books for signature of ARDO/RDO/TSS 5 minutes Registration

Officer

Sign loose-leaf books of accounts 2 minutes per book RDO/ARDO/ TSS Chief
3 Receive approved loose-leaf books of accounts Release signed loose-leaf books of accounts 5 minutes TAO

(releasing)

*Form is available FREE OF CHARGE “Processing Time per Application

 

Who may Avail : All registered Business Taxpayers
Where to Avail : Revenue District Office (RDO) where the Head Office is registered
When to Avail : As necessary
What are the Documentary Requirements : > BIR Form 1906*

>  Job order

>  Final & clear sample of Principal and Supplementary Receipts/Invoices

>  Last booklet or photocopy of previous ATP

>  Permit to Use Loose-leaf, if applicable

Duration : 39 minutes**
How to Avail of the Service

 

Step Taxpayer RDO Activity Processing

Time

Person

Responsible

Fees
1 Submit application form Receive application form with documentary requirements. 3 minutes Taxpayer Assistance Officer (TAO) NONE
Evaluate submitted documentary requirements and assign DLN 5 minutes TAO
Check TP Information from ITS (e.g. tax type, address , Trade Name, Printer information, etc.), modify if needed and Generate ATP Correspondence 5 minutes Registration Unit Head
Forward ATP to TSS Chief for review and initial 3 minutes Registration Officer
Review and initial 5 minutes Taxpayer Service Section (TSS) Chief
Approve and sign ATP 15 minutes RDO/ARDO
2 Receive approved ATP Release approved ATP 3 minutes TAO

(releasing)

*Form is available FREE OF CHARGE “Processing Time per Application

 

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