bir frontline services
TRANSCRIPT
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BUREAU OF INTERNAL REVENUE
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LIST OFLIST OFLIST OFLIST OF BIR REGISTRATIONBIR REGISTRATIONBIR REGISTRATIONBIR REGISTRATION FRONTLINE SERVICESFRONTLINE SERVICESFRONTLINE SERVICESFRONTLINE SERVICES
BUREAU OF INTERNAL REVENUEBUREAU OF INTERNAL REVENUEBUREAU OF INTERNAL REVENUEBUREAU OF INTERNAL REVENUE
REVENUE DISTRIREVENUE DISTRIREVENUE DISTRIREVENUE DISTRICCCCT OFFICEST OFFICEST OFFICEST 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 Self-Employed 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 Non-
Individuals including theirbranches and facilities
Annual Registration Fee
(P500.00)
DST (P15.00)
BIR Form 1903 1 Hour and 18 minutes
Processing of Request forCertification 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 forSubsequent Registration of
Manual Books of Accounts
NONE BIR Form 1905 22 minutes
Processing of Application for
Subsequent Registration ofManual 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
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Processing of Application for Taxpayer Identification Number (TIN) of Local Employee
Who may Avail : Taxpayers receiving purely compensation income either by the employee or thru his
employer
Where to Avail : 1) RDO having jurisdiction over the place of office of the employer where such employee isexpected to report for work.
2) For employees of large taxpayers and corporations included under the Taxpayer AccountManagement Program (TAMP), their employers shall be responsible to secure the
employees' TIN through the use of e-REG System.
3) 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.
4) Employee with concurrent multiple employment shall secure TIN at the RDO havingjurisdiction over his principal/main Employer.
What are the Documentary
Requirements
: BIR Form 1902* Birth certificate of applicant or any valid ID that will show the applicant's complete name,
birth date and signature
Birth certificates of declared dependents if any; Waiver of husband on his right to claim additional exemptions, if wife claims exemption; Marriage contract, if married
For employers using eREG System, the above requirements shall be required from theiremployees
Duration : 25 minutes**
How to Avail of the Service :
Step Taxpayer RDO ActivityProcessing
Time
Person
ResponsibleFees
1 Submit duly accomplished BIRForm, together with the required
documents
Receive application form and verifytaxpayers and employers existence in
the ITS
Check completeness of supporting
documents
Stamp received on the application and
assign Data Locator Number (DLN)
Encode and generate TIN
5 minutes
5 minutes
5 minutes
7 minutes
TaxpayerAssistance Officer
(TAO)
TAO
TAO
Registration
Officer
NONE
2 Receive TIN Release TIN - indicate in taxpayers
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.
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Processing of Application for Taxpayer Identification Number (TIN) for EO 98 / ONETT
Who and Where to Avail : 1) Applicants under E. O. 98 - at any RDO provided the RDO shall use eREG System togenerate the TIN, or RDO having jurisdiction over the residence address of the applicant.
2) Non-Resident Applicants - Office of the Commissioner of Internal Revenue throughRDO No. 39, South Quezon City;
3) TP with ONETT (Donation) - RDO having jurisdiction over the residence of the donor;4) TP with ONETT (ESTATE without proprietary activities) - RDO having jurisdiction
over the residence of the decedent at the time of death;
5) TP with ONETT (Sale of Real Property) - RDO where the real property is located.6) 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 listedshares, the venue shall be with the RDO having jurisdiction over the place where the
particular Local Stock Exchange is located.
What are the Documentary
Requirements
: BIR Form 1904*
Individual
1) Birth Certificate; or2) Any valid ID that will show the applicant's complete name, birth date and signature,
such as, but not limited to:a) Driver's License;b) IBP ID;c) PRC ID and/or;d) Passport (also in case of non-resident alien not engaged in trade or business)
3) Marriage Contract, if married;Non-Individual
Document to support transaction of non-resident foreign corporation with thewithholding agent/payor
Transactions involving ONETT1) Transfer of Properties by succession (ESTATE)
Death Certificate of decedent;In addition to the birth certificate / any valid ID of parties, submit the ff:
2) Transfers by gratuitous title (Donation) Deed of Donation (to determine tax type to be registered);
3) Sale, Assignment, Mortgage, Purchase and/or disposal of shares of stock and/ or realestate properties
Deed of Sale; Deed of Assignment; and
Mortgage Documenta) Claim of winnings subject to withholding tax - Cash Invoice or
Official Receipt for brand new vehicle or other personal /real
properties subject to registration;b) Deed of Sale or Certificate of Registration (COR) with LTO; in case
of sale of second hand vehicle
4) Claim of winnings subject to withholding tax - Cash Invoice or Official Receipt forbrand new vehicle or other personal /real properties subject to registration;
5) Deed of Sale or Certificate of Registration (COR) with LTO; in case of sale ofsecond hand vehicle
Duration : 21 minutes**
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How to Avail of the Service :
Step Taxpayer RDO Activity
Processing
Time
Person
Responsible Fees1 Submit duly accomplished BIR
Form, together with the required
documents
Receive application form and verify
existence in the ITS
Check completeness of supporting
documents
Stamp received on the application and
assign DLN
Encode and generate TIN
5 minutes
5 minutes
5 minutes
3 minutes
Taxpayer
Assistance Officer
(TAO)
TAO
TAO
Registration
Officer
NONE
2 Receive TIN Release TIN - indicate in taxpayers
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.
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Processing of Application for TIN and Registration of Self-Employed Individuals, Estates, Trusts
including their branches and facilities
Who may Avail : Individuals engaged in trade or business or those in the practice of profession, Estates andTrusts with proprietary activities including their 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 residence, in the case of those who conductbusiness transactions in a nomadic or roving manner, such as peddlers, mobile storesoperators, privilege store owners and the like
3) Estate - RDO having jurisdiction over the domicile of the decedent at the time of death. Inthe 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 oradministrator is not registered, registration of the estate shall be made with the RDO
having jurisdiction over the legal residence of the executor or administrator
4) Trust RDO having jurisdiction over the registered address of the Trustee. Providedhowever, That in case of such Trustee is not registered, registration of the estate shall bemade with the RDO having jurisdiction over the business address of the Trustee
What are the Documentary
Requirements
: BIR Form 1901*
For single proprietors, mixed income earners Mayors Business Permit or duly received Application for Mayors Business Permit,
if the former is not available
For Professionals where PTR is not required (e.i. Consultants, Agents, Artist,
Underwriters & the like):a) Occupational Tax Receipt (OTR)/ Professional Tax Receipt (PTR);b) Birth Certificate;c) Marriage Contract, if applicable;d) Contract/Company Certification
Other documents for submission only if applicable:a) Contract of Lease;b) DTI Certificate of Registration Business Name, if business trade name shall be used;c) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered
entity;d) 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 DevelopmentAuthority (BCDA) and Subic Bay Metropolitan Authority (SBMA);
e) Franchise Agreement;f) Sworn Statement of Capital;g) Working Permit for non-resident;h) Waiver of husband to claim additional exemption;i) Marriage Contract; and
j) Birth Certificate of declared dependents.For Estate (under judicial settlement)
In addition to the requirements enumerated under a to j above, photocopy of theDeath Certificate of the deceased.
In the case of registration of branch/Facility type:a) Copy of the COR of the Head office for facility type to be used by a particular
branch;b) Mayors Permit or duly received Application for Mayors Business Permit, if the
former is not yet available;c) DTI Certificate of Registration of Business Name, if a business trade name shall be
used; andd) Contract of Lease, if applicable
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Documentary Requirements for new application of Authority to Print (ATP)
BIR form 1906* together with the following:- Job order- Final & clear sample- Photo copy of COR/paid ARF of TP & Printer- Printers Certificate of Delivery (PCD)
Documentary Requirements for new Registration of Books of Accounts
BIR form 1905* together with the following:- New sets of books of accounts- Photocopy of COR & paid current ARF (for immediate verification and in case
of systems downtime)
Duration : 1 hour and 18 minutes**
How to Avail of the Service :
Step Taxpayer RDO ActivityProcessing
Time
Person
ResponsibleFees
1 Submit duly accomplished BIR
Form, together with the requireddocuments
Receive application form and verify
existence in the ITS
Check completeness of supportingdocuments
Inform TP to submit requirements
for ATP and books of accounts
5 minutes
5 minutes
Taxpayer
AssistanceOfficer (TAO)
TAO
Annual Registration
Fee (P500.00);
DST (P15.00)
2 Proceed to the Officer-of-the Day(OD)
Interview TP to determine theapplicable tax type, PSIC, ATC,computes DST for subscribed
capital and contract of lease, if
applicable and compute penalty for
late registration, if applicable
Stamp received on the applicationand assign DLN
Encode and generate TIN
Note: if TP was already issued TIN,
do not generate new TIN, update
records of TP under issued TIN
15 minutes
5 minutes
7 minutes
OD
TAO
Registration
Officer
3 Receive TIN Release TIN - indicate in taxpayers
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* forDST on Contract of Lease, etc)
Present proofs of payment
Receive proof of payment of ARF,and DST (if applicable), Application
for ATP, Job Order, final and clear
layout of invoice/receipts, new setsof books of accounts
5 minutes TAO
5 Submit requirements for ATP and
registration of books of accounts
Process Authority to Print (ATP)
Encode details of books for
registration in ITS
Generate Certificate of Registration
(COR)/ATP and forward to TSSchief for review and initial
3 minutes
2 minutes
5 minutes
Registration
Unit Head
Registration
Officer
Registration
Unit Head
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Step Taxpayer RDO ActivityProcessing
Time
Person
ResponsibleFees
Review and initial COR/ATP/Booksof Accounts
Review and sign COR / ATP / Booksof Accounts
5 minutes
15 minutes
TaxpayerService Section(TSS) Chief
ARDO/RDO
6 Receive COR, ARN, ATP and
Books of Accounts
Release COR and Ask for Receipt
Notice (ARN), ATP and Books ofAccounts
3 minutes TAO
(releasing)
*Form is available FREE OF CHARGE**Processing Time per Application
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Processing of Application for Registration of Non-Individuals including their branches and
facilities
Who may Avail : Corporations, Partnerships, Cooperatives, Associations (whether taxable or non-taxable),GAIs, GOCCs, LGUs 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 ofbranch with no fixed business location or branch with no fixed business location orbranch of domestic Corporation located abroad
3) Government Agencies and Instrumentalities (GAIs), GOCCS, LGUs RDO havingjurisdiction 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, asthe case may be;
Copy of Mayors Business Permit or duly received Application for Mayors BusinessPermit, if the former is not yet available
Other documents for submission only if applicable:a) Contract of Lease;b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered
entity;
d) Franchise Agreement;e) License to Do Business in the Philippines, in case of resident foreign corporation;f) Proof of Registration/Permit to Operate with BOI, SBMA, BCDA, PEZA
For GAIs and LGUs
Copy of Unit or Agencys CharterFor Cooperatives
Copy of CDA Certificate of RegistrationIn the case of registration of branch/facility type:
a) Copy of the COR of the Head office for facility type to be used by a particularbranch;
b) Mayors Permit or duly received Application for Mayors Business Permit, if theformer is not yet available and
c) Contract of Lease, if applicableDocumentary Requirements for new application of Authority to Print
BIR form 1906* together with the following:- Job order- Final & clear sample- Photo copy of COR/paid ARF of TP & Printer- Printers Certificate of Delivery (PCD)
Documentary Requirements for new Registration of Books of Accounts
BIR form 1905* together with the following:- New sets of books of accounts- Photocopy of COR & paid current ARF (for immediate verification and in case
of systems downtime)
Duration : 1 hour and 18 minutes**
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How to Avail of the Service :
Step Taxpayer RDO Activity
Processing
Time
Person
Responsible Fees1 Submit duly accomplished BIR
Form, together with the required
documents
Receive application form and verify
existence in the ITS
Check completeness of supporting
documents
Inform TP to submit requirements for
ATP and books of accounts
5 minutes
5 minutes
Taxpayer
Assistance
Officer (TAO)
TAO
Annual
Registration
Fee (P500.00);
DST (P15.00)
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
Stamp received on the application andassign DLN
Encode and generate TIN
Note: if TP was already issued TIN,
do not generate new TIN, update
records of TP under issued TIN
15 minutes
5 minutes
7 minutes
OD
TAO
Registration
Officer
3 Receive TIN Release TIN - indicate in taxpayers
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* forDST on Contract of Lease, etc)
Present proofs of payment
Receive proof of payment of ARF, and
DST (if applicable), Application for
ATP, Job Order, final and clear layoutof invoice/receipts, new sets of books
of accounts
5 minutes TAO
5 Submit requirements for ATP and
registration of books of accounts
Process Authority to Print (ATP)
Encode details of books for
registration in ITS
Generate Certificate of Registration
(COR)/ATP and forward to TSS Chief
for review and initial
Review and initial COR/ATP/Books
of Accounts
Review and sign COR / ATP / Booksof Accounts
3 minutes
2 minutes
5 minutes
5 minutes
15 minutes
Registration
Unit Head
Registration
Officer
Registration
Unit Head
Taxpayer
Service Section(TSS) Chief
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.
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Processing of Request for Certification of Certificate of Registration (COR)/Authority to Print
(ATP)/TIN Card
Who may Avail : All taxpayers requesting for Certification
Where to Avail : Revenue District Office (RDO) were the taxpayer is registered
What are the Documentary
Requirements
: Letter of request bearing the letter head of the company Authorization letter, (for non-Individuals, stating name and position of Company Officer
signing the Authorization and/or for individuals other than person requesting for thecertification)
Duration : 16 minutes*
How to Avail of the Service :
Step Taxpayer RDO Activity ProcessingTime
PersonResponsible
Fees
1 Submit letter of request Receive letter of request and verifyexistence in the ITS
Prepare certification documents as
requested
Sign Certification documents byARDO/RDO
3 minutes
5 minutes
5 minutes
TaxpayerAssistance
Officer (TAO)
TAO/Taxpayer
Service Section
(TSS) Chief
ARDO/RDO
P 100.00Certification
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
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Processing of Application for Subsequent Registration of Manual Books of Accounts
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 COR & paid current ARF (for immediate verification and in case of systems
downtime)
Photocopy of the 1st page of previously registered books of accountsDuration : 22 minutes**
How to Avail of the Service :
Step Taxpayer RDO ActivityProcessing
Time
Person
ResponsibleFees
1 Stamp registration details on books
as instructed and complete detailson books presented for registration
Direct taxpayer to stamp required
details on front page of each book forregistration
2 minutes per
book
Taxpayer
AssistanceOfficer (TAO)
NONE
2 Submit application form forregistration of books
Receive and evaluate Update Form andcheck books submitted for registration.
Encode details of books for registrationin ITS as indicated in Update Form
Forward filled out books for signatureof ARDO/RDO/TSS
Sign books of accounts for registration
3 minutes
5 minutes
5 minutes
2 minutes per
book
TAO
Registration
Officer
RegistrationOfficer
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
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Processing of Application for Subsequent Registration of Manual Books of Accounts (Loose-leaf)
Who may Avail : All registered Business Taxpayers with Permit to Use Loose Leaf Books of Accounts
Where to Avail : Revenue District Office (RDO) where the taxpayer is registered
When to Avail : Within thirty (30) calendar days after the end of taxable year
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 COR & paid current ARF (for immediate verification and in case of systems
downtime)
Photocopy of the 1st page of previously registered loose-leaf Books of AccountsDuration : 24 minutes**
How to Avail of the Service :
Step Taxpayer RDO ActivityProcessing
Time
Person
ResponsibleFees
1 Stamp registration details on booksas instructed and complete details
on books presented for registration
Direct taxpayer to stamp requireddetails on front page of each book
for registration
2 minutes perbook
TaxpayerAssistance Officer
(TAO)
NONE
2 Submit application form for
registration of books
Receive and evaluate Update Form
and check books submitted for
registration.
Encode details of books forregistration in ITS as indicated in
Update Form
Forward filled out books for
signature of ARDO/RDO/TSS
Sign loose-leaf books of accounts
5 minutes
5 minutes
5 minutes
2 minutes per
book
TAO
RegistrationOfficer
Registration
Officer
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
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Processing of Application for Subsequent Request for Authority to Print (ATP) Receipts/Invoices
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 Photo copy of COR/paid ARF of TP & Printer Last booklet or previous ATP Permit to Use Loose-leaf, if applicable Printers Certificate of Delivery (PCD)
Duration : 39 minutes**
How to Avail of the Service :
Step Taxpayer RDO ActivityProcessing
Time
Person
ResponsibleFees
1 Submit application form Receive application form with
documentary requirements.
Evaluate submitted documentary
requirements and assign DLN
Check TP Information from ITS(e.g. tax type, address , Trade
Name, Printer information, etc.),
modify if needed and Generate ATPCorrespondence
Forward ATP to TSS Chief forreview and initial
Review and initial
Approve and sign ATP
3 minutes
5 minutes
5 minutes
3 minutes
5 minutes
15 minutes
Taxpayer Assistance
Officer (TAO)
TAO
Registration UnitHead
Registration Officer
Taxpayer Service
Section (TSS) Chief
RDO/ARDO
NONE
2 Receive approved ATP Release approved ATP 3 minutes TAO
(releasing)
*Form is available FREE OF CHARGE
**Processing Time per Application