Legal basis and regulatory connection
- The Circular operates by correcting the documentary requirements listing under Annex A of Revenue Regulations No. 7-2012 dated April 2, 2012.
- The corrected documentary requirements apply across the registration types covered by that Annex A listing.
Scope: documentary requirements by taxpayer type
- The Circular provides clarifications on documentary requirements for (I) Self-employed individuals, estates and trusts and their branches, including specific add-ons for non-residents, franchise holders/franchisees, trusts, estates, and branch/facility registration.
- The Circular provides clarifications on documentary requirements for (II) Local employees and conditions involving the waiver of husband and related cancellation for re-acquisition of the additional exemption.
- The Circular provides clarifications on documentary requirements for (III) Corporations, partnership, cooperatives, associations (whether taxable or non-taxable), and its branches and facilities, including special documentary requirements for GAIs, GOCCs, LGUs, cooperatives, and Home Owner’s Associations.
- The Circular provides clarifications on documentary requirements for (IV) Purely TIN issuance, including additional transaction documentation for One Time Transactions (ONETT).
- The Circular provides clarifications on documentary requirements for (V) Updates/Transfer of records/Transfer of registration to another RDO and for other updates such as changes in registered name/trade name, activities/line of business, tax type details, books of accounts update, and change in accounting period.
- The Circular provides documentary requirements for (VI) Cancellation of TIN/Registration, using a documentary requirements itemization under that section.
Self-employed individuals, estates and trusts
- For Self-employed individuals, estates and trusts and their branches, the documentary requirements include:
- A photocopy of the Mayor’s Business Permit (or duly received Application for Mayor’s Business Permit if the permit is still in process with the LGU) and/or PTR issued by the LGU.
- An NSO Certified Birth Certificate of the applicant.
- The following documents are required only if applicable:
- A Contract of Lease.
- DTI Certificate of Registration of Business Name if a business trade name shall be used.
- A Certificate of Authority if the applicant is a Barangay Micro Business Enterprises (BMBE) registered entity.
- Proof of Registration/Permit to Operate with BOI/BOI-ARMM, PEZA, BCDA, and SBMA.
- A Sworn Statement of Capital.
- A Waiver of husband to claim additional exemption.
- A Marriage Contract.
- An NSO Certified Birth Certificate of the declared dependents.
- For Non-Residents, in addition to the applicable requirements above, the documentary requirement is a Working Permit.
- For Franchise Holders/Franchisees, in addition to the applicable requirements above, the documentary requirement is a photocopy of the Franchise Agreement.
- For Trusts, in addition to the requirements enumerated above, the documentary requirement is a photocopy of the trust agreement.
- For Estates (under judicial settlement), in addition to the requirements enumerated above, the documentary requirements include a photocopy of the Death Certificate of the deceased and judicial settlement.
Branch and facility registration for individuals/entities
- For registration of branches/facility types under the self-employed individuals/estates/trusts framework, the documentary requirements include:
- A copy of the Certificate of Registration (COR) of the Head Office for facility types to be used by the Head Office, and the COR of the branch for facility types to be used by a particular branch.
- A Mayor’s Business Permit (or duly received Application for Mayor’s Business Permit if the former is still in process with the LGU).
- DTI Certificate of Registration of Business Name if a business trade name shall be used (if applicable).
- A Contract of Lease (if applicable).
Local employees: dependents and waivers
- For Local employees, documentary requirements include:
- An NSO Certified Birth Certificate of declared dependents if any.
- A Waiver of husband on his right to claim additional exemptions, if the wife will claim.
- A Marriage Contract, if applicable.
- If the husband intends to reacquire from his wife the privilege of claiming the additional exemption for the dependent children, the husband must execute a cancellation of the previously-executed waiver.
- The Notice of Cancellation of Waiver of the Privilege of Claiming the Additional Exemptions must be filed separately, together with the registration update form, with RDOs having jurisdiction over the registration of both the husband and the wife.
- Local employee documentary requirements also include either:
- An NSO Certified Birth Certificate of the applicant, and
- A Passport (in case of non-resident alien not engaged in trade or business).
Corporations, partnerships, cooperatives, associations
- For Corporations, Partnership, Cooperatives, Associations (whether taxable or non-taxable), and its branches and facilities, documentary requirements include:
- For corporations/partnerships:
- A copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, as the case may be.
- A copy of the Mayor’s Business Permit (or duly received Application for Mayor’s Business Permit if the former is still in process with the LGU).
- Additional documents required only if applicable:
- A Contract of Lease.
- A Certificate of Authority if BMBE-registered.
- A Franchise Agreement.
- A License to Do Business in the Philippines, in case of a resident foreign corporation.
- Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA.
- For corporations/partnerships:
- For GAIs, GOCCs and LGUs, the required document is a copy of the Unit or Agency’s Charter.
- For Cooperatives, the required documents include:
- A copy of Cooperative Development Authority (CDA) Certificate of Registration and Articles of Cooperation.
- For a Home Owner’s Association, the required documents include:
- A copy of Certificate of Registration issued by Housing and Land Use Regulatory Board (HLURB) and Articles of Association.
Branch/facility registration for corporations/entities
- For registration of branch/facility type under this corporate framework, documentary requirements include:
- A copy of the COR of the Head Office for facility types to be used by the Head Office, and the COR of the branch for facility types to be used by a particular branch.
- A Mayor’s Business Permit (or duly received Application for Mayor’s Business Permit if the former is not yet available).
- A Contract of Lease (if applicable).
Purely TIN issuance and ONETT documents
- For Purely TIN issuance, documentary requirements differ by applicant type:
- For Individual applicants:
- An NSO Certified Birth Certificate of the applicant.
- A Passport (in the case of non-resident alien not engaged in trade or business).
- A Marriage Contract, if the applicant is a married woman.
- For Non-individual applicants, the requirement is a document to support the transaction between a non-resident foreign corporation and the withholding agent (e.g. bank certification, invoice, contract, etc.).
- For Individual applicants:
- For transactions involving One Time Transactions (ONETT), additional documentary requirements include the applicable item(s):
- A Deed of Sale/Deed of Assignment/Mortgage Document, whichever is applicable, for sale, assignment, mortgage, purchase and/or disposal of shares of stock and/or real estate properties.
- A Deed of Donation for donation of properties or transfers by gratuitous title.
- For transfer of properties by succession:
- Deed of Extrajudicial Settlement of the Estate/Judicial Settlement of Estate, and
- Death certificate of the decedent.
- For claim of winnings involving personal properties subject to registration:
- Cash Invoice or Official Receipt for brand new vehicles.
- For sale of second-hand vehicles:
- Deed of Sale or COR with LTO.
- For claim of winnings:
- A Certification from Awarding Company/Person.
Updates, transfers to another RDO, and record changes
- For Updates/Transfer of records/Transfer of registration to another RDO, documentary requirements are provided with itemization under that section.
- For Additional Documentary Requirements for Transfer of Business Registration to Another RDO (Head Office and/or Branch), the required documents include:
- Original copy of Certificate of Registration.
- Inventory list of unused principal and supplementary receipts/invoices.
- Unused principal and supplementary receipts/invoices for re-stamping.
- A sketch of place of production (if taxpayer is subject to Excise Tax).
- For Documentary Requirements for Other Updates, the required documents include:
- Change in Registered Name/Trade Name: Original Copy of Certificate of Registration and Amended SEC Registration/DTI Certificate.
- Change/Add in Registered Activities/Line of Business: Original Copy of Certificate of Registration.
- Change/Add Tax type details: Original Copy of Certificate of Registration.
- Update of Books of Accounts: Photocopy of the first page of the previously approved books.
- Change in Accounting Period: BIR written approval of the change and Photocopy of short period return filed.
Cancellation of TIN/Registration
- For Cancellation of TIN / Registration, documentary requirements are provided under that section with itemization under C. Documentary Requirements.
Publicity and implementation directive
- Revenue officials, employees, and others concerned must implement the Circular with wide publicity for compliance and proper guidance.
- The Circular’s directives apply upon immediate effectivity.