QuestionsQuestions (BIR REVENUE MEMORANDUM CIRCULAR NO. 70-2013)
A photocopy of the Mayor’s Business Permit (or the duly received application for it if still in process) and/or PTR issued by the LGU, and an NSO-certified Birth Certificate of the applicant.
A DTI Certificate of Registration of Business Name (if a business trade name shall be used).
When the entity is Barangay Micro Business Enterprises (BMBE) registered; then a Certificate of Authority is required (only if applicable).
Proof of Registration/Permit to Operate with BOI/BOI-ARMM/PEZA/BCDA/SBMA.
It is an additional document (only if applicable) showing the applicant’s declared capital; the circular lists “Sworn Statement of Capital” as one of the possible additional requirements.
A Waiver of husband to claim additional exemption—intended for cases where the wife is claiming and the husband waives the privilege related to additional exemptions.
NSO-certified Birth Certificate of declared dependents (listed as an additional requirement only if applicable).
A Working Permit.
A photocopy of the Franchise Agreement.
For trusts: a photocopy of the trust agreement. For estates under judicial settlement: a photocopy of the death certificate of the deceased and judicial settlement.
Copy of COR of the Head Office and COR of the branch (as applicable), Mayor’s Business Permit (or duly received application if not yet available), DTI Certificate of registration of business name if using a trade name (if applicable), and Contract of Lease if applicable.
NSO-certified Birth Certificate of declared dependents (if any), Waiver of husband if the wife will claim, Marriage Contract if applicable, NSO-certified Birth Certificate of the applicant or Passport for non-resident alien not engaged in trade/business.
Execute a cancellation of the previously-executed waiver and file a separate Notice of Cancellation of Waiver of the Privilege of Claiming the Additional Exemptions together with the registration update form with the RDOs having jurisdiction over both spouses.
Copy of SEC Registration and Articles of Incorporation/Articles of Partnership (as applicable) and copy of Mayor’s Business Permit or duly received application if permit is still in process.
Examples include: Contract of Lease; Certificate of Authority for BMBE-registered entity; Franchise Agreement; License to Do Business in the Philippines for resident foreign corporation; Proof of Registration/Permit to Operate with BOI/BOI-ARMM/SBMA/BCDA/PEZA.
NSO-certified Birth Certificate of the applicant; Passport in case of non-resident alien not engaged in trade or business; and Marriage Contract if the applicant is a married woman.