QuestionsQuestions (Republic Act No. 10071)
To consolidate into a single issuance the procedures for registering both VAT and Non-VAT taxpayers, incorporating pertinent features/requirements under the New Payment Control System (NPCS).
The RDO must conduct an ocular inspection of the applicant’s business premises as part of evaluating the application.
Three (3) copies.
The RDO must maintain separate logbooks for: (1) applications received (VAT and Non-VAT), (2) approved VAT applications, and (3) approved Non-VAT applications.
Processing of the VAT/Non-VAT registration application is done simultaneously with processing of the TIN by CISS (formerly RISSI).
No. Applications for VAT/Non-VAT registration shall not be approved without the TIN.
The TIN replaces the prior VAT/Non-VAT registration number; the certificate and sticker must reflect TIN-V for VAT or TIN-NV for Non-VAT.
Forward all original copies of approved applications to CISS for updating the Master Files for VAT and Non-VAT taxpayers.
Photocopy of DTI Certificate or SEC Articles of Incorporation (for corporation/partnership), sketch of business address, Mayor’s permit and municipal license, and lease contract or similar document.
The RDO should instruct the applicant to file an Application for Transfer of Business to the RDO of the former place of business (referencing the applicable RMO for transfer procedures).
Thoroughly check the completeness and accuracy of all information on the application and the required documents.
Not earlier than five (5) days from filing of the application.
Evaluate under the referenced RMC criteria; conduct ocular inspection and submit the report within five (5) working days from the date of filing (as prescribed under the cited RMO on ocular inspection/report).
They are specifically required to undergo ocular inspection of their business premises, with the report submitted within five (5) working days from the date of filing.
Includes: (a) persons subject to other percentage tax under Title V, including 2% tax under Sec. 112; (b) persons subject to excise tax under Title VI but not subject to VAT; (c) VAT-exempt persons under Sec. 103(a),(b),(c),(f) who did not opt to register as VAT; (d) persons exempt from VAT under Sec. 103 other than those listed above; and (e) persons whose VAT registration was cancelled pursuant to Sec. 107(c).
Check the ‘DISAPPROVED’ box, sign and indicate completion date, inform the taxpayer of disapproval, and file the application for future reference.
If the taxpayer filed on time: proceed with approval steps. If filed late: issue and sign an Authority to Accept Payment (ATAP) in accordance with NPCS procedures, require the machine-validated ATAP, and indicate the amount paid on the application.
Original copy of the Registration Certificate/s and the VAT/Non-VAT Registration Sticker/s with TIN-V/TIN-NV printed on them.
Upon conviction: fine of not more than Php 1,000 or imprisonment of not more than six months, or both.