BIR Forms for Vehicle Registration Tax Withholding

BIR Form 1555 (Certificate Authorizing Registration) is an accountable quadruplicate form with consecutive serial numbers, printed and kept by the Accountable Forms Division.
BIR Form 1555-A (Application for Certificate Authorizing Registration) is printed on loose leaf and requisitioned from the Property Division, National Office.

Buyer or withholding agent must file the application in duplicate with the Revenue District Office (RDO) where the vehicle is or will be registered.
Original application retained by RDO; duplicate copy given to buyer/withholding agent.
Application must be accompanied by photocopies of (a) deed of sale; (b) certificate of registration of the vehicle; and (c) latest official receipt of registration fee payment, if any.

Application processing contingent upon accomplishment of Monthly Remittance Return of Income Taxes Withheld (BIR Form 1743-W) and remittance of withholding tax by the 10th day of the month following the transaction.
Buyers not required to register as withholding agents (e.g., non-business individuals) must submit Annual Return of Creditable Income Tax Withheld (BIR Form 1743-B) by March 1 of the succeeding year, along with Form 1743-W.
Registered withholding agents must submit Form 1743-B by March 1.
Buyer must furnish the seller a Certificate of Creditable Income Tax Withheld at Source (BIR Form 1743-1) post-transaction but not later than March 1 of the succeeding year.

The RDO must process the application within five (5) working days upon receipt of evidence of withholding tax remittance (payment official receipt and BIR Forms 1743-W/1743-B).

RDO issues one certificate per vehicle transaction within five (5) days after receiving evidence of tax remittance, in quadruplicate:
1. Original - submitted to the Land Transportation Office (LTO) by buyer for vehicle registration.
2. Duplicate - forwarded to the RDO where the seller resides or has place of business within ten (10) days after the transaction month.
3. Triplicate - retained as file copy by issuing RDO.
4. Quadruplicate - retained as file copy by buyer/withholding agent.

By the 7th day of the following month, issuing RDO must submit a Monthly Withholding Tax Report to the Withholding Tax Division for monitoring purposes.
The report is copied to the Regional Director and Chief of Collection Branch.
Collection Branch maintains a regional summary of all motor vehicle transactions.