Bir Change In ed Address 292fr

CHANGE IN ED ADDRESS 1. TRANSFER OF REGISTRATION OF INDIVIDUALS NOT ENGAGED IN BUSINESS (E.O. 98/ONETT) ING NEW BUSINESS A. Venue RDO having jurisdiction over the intended business address or residence (for transient/nomadic businesses) with the application copy furnished the old RDO. B. BIR Forms BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration BIR FORM 1901 – Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts C. Documentary Requirements 1. Copy of DTI Certificate of Registration of Business Name, if a business trade name shall be used, if applicable; 2. 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; 3. Copy of Contract of Lease executed for the new place of business, if applicable. D. Procedures 1. Taxpayers initially issued TINs for ONETT/ EO 98, series of 1998 shall submit the proper Application Form to the BIR district office where he intends to establish his business address. 2. The transfer of registration (TIN records) of such taxpayer shall be initiated by the BIR district office where the request for transfer was filed / submitted. (These procedure shall be observed once the ITS has been enhanced to provide for the required facility to

effect

the

same.)

3. In the interim, the taxpayer shall submit his request for transfer to the old BIR district office either personally or by fax. The old BIR district office, upon receipt of the request shall immediately execute the transfer of taxpayer’s registration records to the new BIR district office. 2. TRANSFER OF REGISTRATION OF LOCAL EMPLOYEES TRANSFER OF REGISTRATION OF LOCAL EMPLOYEES TO RDO OF NEW EMPLOYER A. Venue RDO having jurisdiction over new employer B. BIR Form BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration C. Documentary Requirements 1. Proof of exemption claimed (e.g. Marriage Contract/NSO Birth Certificate of declared dependents) 2. Proof of employment (e.g. Valid ID issued by the employer/Employer’s Certificate) D. Procedures 1. It shall be the responsibility of the new employer to notify his BIR district office by submitting the duly accomplished form of the employee. 2. The transfer of registration (TIN records) of such employee shall be initiated by the BIR district office which received the application. 3. In the interim, the taxpayer shall submit his request for transfer to the old BIR district office either personally or by fax.

4. The old BIR district office, upon receipt of the request shall immediately execute the transfer of taxpayer’s registration records to the new BIR district office TRANSFER OF REGISTRATION OF LOCAL EMPLOYEES OF TRANSFERRING EMPLOYERS A. Venue RDO having jurisdiction over the new business address of the employer. B. BIR Form BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration C. Documentary Requirements 1. List of employees to be transferred to the new RDO having jurisdiction over the employer D. Procedures 1. Registration of employees should follow the BIR district office registration of their employers. Accordingly, a transfer of employer's BIR district office carries with it the transfer of the registration of employees earning pure compensation income mainly from said employer. 2. The transferring employer shall require all of its covered employees to accomplish the proper BIR form and submit the same to the new BIR district office. 3. A list of employees shall likewise be submitted together with the update form by the transferring employer to the new BIR district office excluding those employees who have been separated prior to the transfer.

4. In case the employer hires new employees in its new location, application for employees’ TIN shall be submitted to the new BIR district office. TRANSFER OF REGISTRATION OF LOCAL EMPLOYEES ING NEW BUSINESS IN ANOTHER RDO A. Venue RDO having jurisdiction over the business address, with the application copy furnished to the old RDO

B. BIR Forms BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration BIR FORM 1901 – Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts C. Documentary Requirements 1. Copy of DTI Certificate of Registration of Business Name, if a business trade name shall be used, if applicable; 2. 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; 3. Copy of Contract of Lease executed for the new place of business, if applicable D. Procedures 1. An individual who is ed as an employee in one BIR district office but subsequently applies for registration as a business taxpayer / professional in another BIR district office shall submit the proper form to the BIR district office having jurisdiction over his business address. 2. The transfer shall then be performed by the BIR district office where the application was submitted. (These procedure shall be observed once the ITS has been enhanced to provide for the required facility to effect the same.)

3. In the interim, the taxpayer shall submit his request for transfer to the old BIR district office either personally or by fax. 4. The old BIR district office, upon receipt of the request shall immediately execute the transfer of taxpayer’s registration records to the new BIR district office

3. TRANSFER OF TAXPAYERS ENGAGED IN BUSINESS OR PRACTICE OF PROFESSION (INDIVIDUAL / NON-INDIVIDUAL) A. Venue RDO having jurisdiction over the new business address, with the application copy furnished to the old RDO. B. BIR Form BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration C. Documentary Requirements 1. Copy of Amended SEC / DTI Certificate bearing the taxpayer’s new business address; 2. 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; 3. Board Resolution approving the transfer of business address, if applicable; 4. Copy of Contract of Lease executed for the new place of business, if applicable. D. Procedures I. Branches / Facilities 1. Request for transfer of registration of branch / facility shall be filed at the BIR district office where such branch/facility is ed. 2. Where no tax type is ed except ARF, transfer shall be completed by the old BIR district office within five (5) days from receipt of the request.

3. Transfer of branches with other ed tax types shall observe the same procedures in transferring a HO. II. Head Office 1. The old BIR district office shall conduct an ocular inspection in both old and new business addresses before transferring the applicant’s registration data to the new BIR district office. 2. A taxpayer requesting for transfer of his/her/its HO should not be allowed to transfer to a BIR district office where his/her/its previous RDO/ARDO is currently assigned. 3. The taxpayer requesting for transfer shall file the proper form to the old BIR district office together with the prescribed documentary requirements. 4. The new BIR district office shall be furnished by the taxpayer with a copy of the update form duly received by the old BIR district office. 5. The transfer of HO shall be effective upon approval by the old BIR district office which should not exceed the ten (10) working days prescribed period from the date of complete submission of the required documents. 6. If the old BIR district office fails to complete the transfer within the prescribed period, the Revenue Data Center (RDC) having jurisdiction of over the same shall perform the transfer electronically. 7. The request for transfer shall be processed by the old BIR district office based on the ing documents submitted by the transferring taxpayer. 8. Upon receipt of the update form duly received by the old BIR district office, the new BIR district office shall immediately conduct an ocular inspection of the transferring taxpayer’s actual business location. 9. If upon ocular inspection, the new BIR district office has determined that the given business address is non-existent, inaccurate, unoccupied or occupied by persons other than the transferring taxpayer, the new BIR district office shall immediately notify in writing the old BIR district office of such fact so that the old BIR district office shall not allow the requested transfer of registration. 10. The results of the ocular inspection conducted shall form part of the registration docket of said taxpayer. Furthermore, the new BIR district office shall include the newly transferred taxpayer in its regular TCVD activities where ocular inspection of the actual business location of the newly transferred taxpayer shall be mandatorily conducte APPLICATION FOR REPLACEMENT OF CERTIFICATE OF REGISTRATION Tax Form

BIR FORM 1905 – Application for Registration Information Update Documentary Requirements a) Old Certificate of Registration, for replacement; b) Affidavit of Loss, if lost; and c) Proof of Payment of Certification Fee and Documentary stamp- to be submitted before the issuance of the New Certificate of Registration Procedure Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is ed together with the required attachments. APPLICATION FOR REPLACEMENT/CANCELLATION OF AUTHORITY TO PRINT RECEIPTS AND INVOICES Tax Form BIR Form 1905 – Application for Registration Information Update Documentary Requirements a) Original Authority to Print Receipts and Invoices; and b) New Application Form 1906, if applicable Procedure Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is ed together with the required attachments. APPLICATION FOR REPLACEMENT OF TAX CLEARANCE CERTIFICATE FOR TAX LIABILITIES

Tax Form BIR FORM 1905 – Application for Registration Information Update

Documentary Requirements a) Affidavit of Loss, if applicable; and b) Proof of payment of Certification Fee and Documentary Stamp Tax – to be submitted before the issuance of the New Tax Clearance Certificate Procedure Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is ed together with the required attachments APPLICATION FOR REPLACEMENT OF LOST/DAMAGED TIN CARD Tax Form BIR Form 1905 – Application for Registration Information Update Documentary Requirements a) Affidavit of Loss, if lost; and b) Old TIN Card (if replacement is due to damaged card Procedure Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is ed together with the required attachments APPLICATION FOR CHANGE IN ED ACTIVITIES Tax Form BIR Form 1905 – Application for Registration Information Update Documentary Requirements Original Certificate of Registration Procedure

Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is ed together with the required attachments APPLICATION FOR CHANGE IN ED NAME/TRADE NAME Tax Form BIR Form 1905 – Application for Registration Information Update Documentary Requirements a) Amended SEC Registration/DTI Certificate; and b) Original Certificate of Registration Procedure Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is ed together with the required attachments APPLICATION FOR CHANGE IN TAX TYPE DETAILS Tax Form BIR Form 1905 – Application for Registration Information Update Documentary Requirements Original Certificate of Registration Procedure Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO where he is ed together with the required attachments APPLICATION FOR CHANGE IN ING PERIOD A. Venue RDO or Large Taxpayers (LT) Office where TIN is ed.

B. BIR Form BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration C. Documentary Requirements 1. Letter request addressed to the Revenue District Officer or appropriate Large Taxpayers (LT) Office having jurisdiction over the place of business of the taxpayer, indicating: a. The original ing period and the proposed new ing period to be adopted; and b. The reasons for desiring to change the ing period. 2. Duly filled-up BIR Form No. 1905; 3. Certified true copy of the Securities and Exchange Commission approved Amended By-Laws showing the change in ing period; 4. Sworn certification of “non-forum shopping” stating that such request has not been filed or previously acted upon by the BIR National Office, signed by the taxpayer or duly authorized representative; and 5. A sworn undertaking by a responsible officer of the taxpayer, such as a partner, president, general manager, branch manager, treasurer or officer-in-charge, to file a separate final or adjustment return for the period between the close of the original ing period and the date designated as the close of the new ing period on or before the 15th day of the fourth month following the end of the period covered by the final/adjustment return. The undertaking shall include a clause stating that failure to comply with such undertaking will result to the invalidation of the approval of the change in ing period, and will subject the taxpayer to criminal offense for failure to file return, supply correct and accurate information punishable under Section 255 of the NIRC of 1997, as amended. The pro-forma endorsement is attached to Revenue Regulations No. 3-2011 as Annex “A”. D. Procedures 1. The requesting corporation shall submit all the documentary requirements for the processing of its Certificate of Change in ing Period.

2. The Officer of the Day in the concerned RDO shall pre-evaluate the application if it satisfactorily complies with the herein prescribed guidelines using the Action Sheet Checklist of Requirements. a. If found complete and in order, he shall then forward the application together with the ing documents to the Revenue District Officer or LT Division Chief who, in turn, shall thoroughly evaluate the same. Otherwise, a Notice to Comply shall be issued by the Revenue District Officer or LT Division Chief to the representative of the applicant corporation. b. If after the lapse of the period given in the Notice to Comply, the applicant fails to submit documents required, a Notice of Archiving shall be issued by the Revenue District Officer. 3. The Revenue District Officer shall prepare an endorsement letter addressed to the Chief, Legal Division of the Revenue Region having jurisdiction over the RDO. 4. The Revenue District Officer, within five (5) days from receipt of the application together with complete documentary requirements, shall then transmit his endorsement letter together with complete set of documents to the Legal Division of the Revenue Region for evaluation. 5. For the Large Taxpayer Service, evaluation and preparation of certificates granting change in ing period shall be done by the concerned LT Office. 6. Upon receipt by the Chief, Legal Division of the Regional Office of applications for approval of change in ing period, he shall assign the same to an action officer for evaluation and the appropriate action. If in order, the Chief, Legal Division shall sign a Memorandum Indorsement for the Regional Director's issuance of Certificate Granting the Change in ing Period, otherwise, the same shall be returned to the RDO concerned with a memorandum of their review findings and evaluation. 7. The application for the issuance of Certificate Granting the Change in ing Period shall be signed by the Regional Director if he finds the same to be in order. Otherwise, the same shall be returned to the Legal Division/RDO with a memorandum of his review findings and evaluation. 8. Only applications which strictly comply with the legal and documentary requirements prescribed herein shall be approved by the Regional Director. 9. For taxpayers under the jurisdiction of the Large Taxpayers Service, the application for the issuance of Certificate Granting the Change in ing Period shall be signed by the ACIR, Large Taxpayers Service, if he finds the same in order. Otherwise, the application shall be returned to the concerned LT Office with a memorandum of its review findings and evaluation.

10. Immediately after the Certificate Granting the Change in ing Period has been approved and signed by the Regional Director, the same shall be numbered in the upper right portion of the Certificate and the Legal Division of the Revenue Region or the Large Taxpayer Service shall prepare the Certificates in three (3) copies to be issued and distributed as follows: Original - taxpayer’s copy Duplicate copy - to be attached to the docket Triplicate copy - to the ACIR, Legal Service APPLICATION FOR TAX CLEARANCE Tax Form BIR Form 1905 – Application for Registration Information Update Documentary Requirements 1) Letter of request stating the purpose for application 2) Copy of application for tax credit or refund duly received by the DOF Procedures 1) Taxpayer applicant files BIR Form 1905, together with the attachments, at the RDO where he is ed. 2) RDO verifies if taxpayer has open cases reflected in the Integrated Tax System. If YES, ask taxpayer to submit required returns and pay the corresponding tax due/s and penalties, if any. 3) RDO verifies if taxpayer has delinquent cases at the Assessment, Collection, and Legal Divisions of the Region. 4) RDO verifies if taxpayer has delinquent cases at the Collection Enforcement Division, BIR National Office. 5) RDO issues Tax Clearance, indicating purpose of the same.