Question & AnswerQ&A (EXECUTIVE ORDER NO. 224)
The main objective is to consolidate in a single issuance the procedures in the registration of VAT and Non-VAT taxpayers, incorporating all pertinent features and requirements prescribed under the New Payment Control System (NPCS).
Persons subject to 2% tax with annual gross sales of P200,000 or below, VAT-exempt persons who did not opt to register as VAT taxpayers, persons subject to other percentage taxes, persons subject to excise tax but not VAT, and other persons exempt from VAT under Sec. 103 not listed elsewhere.
Photocopy of DTI Certificate of Registration or SEC Articles of Incorporation, sketch of business address, Mayor's Permit and Municipal License, lease contract or similar documents for the place of business.
The taxpayer must fill up an application form for TIN, which the Revenue District Office (RDO) immediately forwards to the Computer and Information Systems Service (CISS) for processing.
The Taxpayer Identification Number (TIN) replaces the VAT/Non-VAT Registration Number. The Registration Certificate and sticker now reflect TIN-V for VAT or TIN-NV for Non-VAT.
The RDO conducts an ocular inspection of the business premises of the taxpayer/applicant applying for VAT and for Non-VAT registration subject to 2% tax under Sec. 112 of the Tax Code.
The ocular inspection report must be submitted within five (5) working days from the date of filing the application.
Upon conviction, the taxpayer shall be fined not more than one thousand pesos or imprisoned for not more than six months, or both.
The taxpayer must file an Application for Transfer of Business to the RDO of his former place of business within 10 days from the date of transfer.
The application shall not be approved without a TIN. Processing of the registration application and TIN issuance is done simultaneously.
CISS processes TIN applications, receives approved applications for registration, transcribes required data into VAT and Non-VAT Registers, generates reports, and maintains masterfiles of all registrants.
The sticker must indicate the TIN followed by 'V' for VAT or 'NV' for Non-VAT.
Within ten (10) days from the date of commencement of business, at the Revenue District Officer (RDO) or authorized BIR officer where the principal place of business is located.
The application is marked 'DISAPPROVED,' the taxpayer is informed of the disapproval, and the application is filed for future reference.