Bir Frontline Services

7/29/2019 Bir Frontline Services

1/14

1

BUREAU OF INTERNAL REVENUE


2/14

2

LIST OFLIST OFLIST OFLIST OF BIR REGISTRATIONBIR REGISTRATIONBIR REGISTRATIONBIR REGISTRATION FRONTLINE SERVICESFRONTLINE SERVICESFRONTLINE SERVICESFRONTLINE SERVICES

BUREAU OF INTERNAL REVENUEBUREAU OF INTERNAL REVENUEBUREAU OF INTERNAL REVENUEBUREAU OF INTERNAL REVENUE

REVENUE DISTRIREVENUE DISTRIREVENUE DISTRIREVENUE DISTRICCCCT OFFICEST OFFICEST OFFICEST OFFICES

Type of Frontline Service Fees Forms*

Processing Time

(Under normal

circumstances)

Processing of Application for

Taxpayer Identification Number(TIN) and Registration of Local

Employee

NONE BIR Form 1902 25 minutes


Taxpayer Identification Number

(TIN) for EO 98 / ONETT



TIN and Registration of Self-Employed Individuals, Estates,Trust including their branches

and facilities

Annual Registration Fee

(P500.00);

DST (P15.00)

BIR Form 1901 1 Hour and 18 minutes


TIN and Registration of Non-

Individuals including theirbranches and facilities

Annual Registration Fee

(P500.00)

DST (P15.00)

BIR Form 1903 1 Hour and 18 minutes

Processing of Request forCertification of Certificate of

Registration (COR)/Authority to

Print (ATP)/TIN Card

P 100.00 Certification Fee;

P15.00 for Doc. Stamp per

document

NONE 16 minutes

Processing of Application forSubsequent Registration of

Manual Books of Accounts



Subsequent Registration ofManual Books of Accounts

(Loose-leaf)



Subsequent Request for

Authority to Print (ATP)Receipts/Invoices


*Form is available FREE OF CHARGE


3/14

3

Processing of Application for Taxpayer Identification Number (TIN) of Local Employee

Who may Avail : Taxpayers receiving purely compensation income either by the employee or thru his

employer

Where to Avail : 1) RDO having jurisdiction over the place of office of the employer where such employee isexpected to report for work.

2) For employees of large taxpayers and corporations included under the Taxpayer AccountManagement Program (TAMP), their employers shall be responsible to secure the

employees' TIN through the use of e-REG System.

3) Employers, other than LT or TAMP corporations, may secure the TIN of their employees,either through e-REG System or through the RDO having jurisdiction over the employer.

4) Employee with concurrent multiple employment shall secure TIN at the RDO havingjurisdiction over his principal/main Employer.

What are the Documentary

Requirements

: BIR Form 1902* Birth certificate of applicant or any valid ID that will show the applicant's complete name,

birth date and signature

Birth certificates of declared dependents if any; Waiver of husband on his right to claim additional exemptions, if wife claims exemption; Marriage contract, if married

For employers using eREG System, the above requirements shall be required from theiremployees

Duration : 25 minutes**

How to Avail of the Service :

Step Taxpayer RDO ActivityProcessing

Time

Person

ResponsibleFees

1 Submit duly accomplished BIRForm, together with the required

documents

Receive application form and verifytaxpayers and employers existence in

the ITS

Check completeness of supporting

documents

Stamp received on the application and

assign Data Locator Number (DLN)

Encode and generate TIN

5 minutes

5 minutes

5 minutes

7 minutes

TaxpayerAssistance Officer

(TAO)

TAO

TAO

Registration

Officer

NONE

2 Receive TIN Release TIN - indicate in taxpayers

receiving copy of BIR Form 1902

3 minutes TAO

(releasing)


**Processing Time per Application

Note: Processing of TIN shall be based on the completeness of the documents presented.


4/14

4

Processing of Application for Taxpayer Identification Number (TIN) for EO 98 / ONETT

Who and Where to Avail : 1) Applicants under E. O. 98 - at any RDO provided the RDO shall use eREG System togenerate the TIN, or RDO having jurisdiction over the residence address of the applicant.

2) Non-Resident Applicants - Office of the Commissioner of Internal Revenue throughRDO No. 39, South Quezon City;

3) TP with ONETT (Donation) - RDO having jurisdiction over the residence of the donor;4) TP with ONETT (ESTATE without proprietary activities) - RDO having jurisdiction

over the residence of the decedent at the time of death;

5) TP with ONETT (Sale of Real Property) - RDO where the real property is located.6) TP with ONETT (Sale of Shares of Stocks) - for shares of stock not traded in the Stock

Exchange, RDO having jurisdiction over the address of the seller. In the case of listedshares, the venue shall be with the RDO having jurisdiction over the place where the

particular Local Stock Exchange is located.


Requirements

: BIR Form 1904*

Individual

1) Birth Certificate; or2) Any valid ID that will show the applicant's complete name, birth date and signature,

such as, but not limited to:a) Driver's License;b) IBP ID;c) PRC ID and/or;d) Passport (also in case of non-resident alien not engaged in trade or business)

3) Marriage Contract, if married;Non-Individual

Document to support transaction of non-resident foreign corporation with thewithholding agent/payor

Transactions involving ONETT1) Transfer of Properties by succession (ESTATE)

Death Certificate of decedent;In addition to the birth certificate / any valid ID of parties, submit the ff:

2) Transfers by gratuitous title (Donation) Deed of Donation (to determine tax type to be registered);

3) Sale, Assignment, Mortgage, Purchase and/or disposal of shares of stock and/ or realestate properties

Deed of Sale; Deed of Assignment; and

Mortgage Documenta) Claim of winnings subject to withholding tax - Cash Invoice or

Official Receipt for brand new vehicle or other personal /real

properties subject to registration;b) Deed of Sale or Certificate of Registration (COR) with LTO; in case

of sale of second hand vehicle

4) Claim of winnings subject to withholding tax - Cash Invoice or Official Receipt forbrand new vehicle or other personal /real properties subject to registration;

5) Deed of Sale or Certificate of Registration (COR) with LTO; in case of sale ofsecond hand vehicle



5/14

5


Step Taxpayer RDO Activity

Processing

Time

Person

Responsible Fees1 Submit duly accomplished BIR

Form, together with the required

documents

Receive application form and verify

existence in the ITS


documents

Stamp received on the application and

assign DLN


5 minutes

5 minutes

5 minutes

3 minutes

Taxpayer

Assistance Officer

(TAO)

TAO

TAO

Registration

Officer

NONE



3 minutes TAO

(releasing)



Note: Processing of TIN shall be based on the completeness of the documents presented.


6/14

6

Processing of Application for TIN and Registration of Self-Employed Individuals, Estates, Trusts

including their branches and facilities

Who may Avail : Individuals engaged in trade or business or those in the practice of profession, Estates andTrusts with proprietary activities including their branches and facilities, if any

Where to Avail : 1) RDO having jurisdiction over the place where the Head Office and branch is located,respectively

2) RDO having jurisdiction over the place of residence, in the case of those who conductbusiness transactions in a nomadic or roving manner, such as peddlers, mobile storesoperators, privilege store owners and the like

3) Estate - RDO having jurisdiction over the domicile of the decedent at the time of death. Inthe case of a non-resident decedent, the estate shall be registered with the RDO where the

executor or administrator is registered. Provided however, that in case of such executor oradministrator is not registered, registration of the estate shall be made with the RDO

having jurisdiction over the legal residence of the executor or administrator

4) Trust RDO having jurisdiction over the registered address of the Trustee. Providedhowever, That in case of such Trustee is not registered, registration of the estate shall bemade with the RDO having jurisdiction over the business address of the Trustee


Requirements

: BIR Form 1901*

For single proprietors, mixed income earners Mayors Business Permit or duly received Application for Mayors Business Permit,

if the former is not available

For Professionals where PTR is not required (e.i. Consultants, Agents, Artist,

Underwriters & the like):a) Occupational Tax Receipt (OTR)/ Professional Tax Receipt (PTR);b) Birth Certificate;c) Marriage Contract, if applicable;d) Contract/Company Certification

Other documents for submission only if applicable:a) Contract of Lease;b) DTI Certificate of Registration Business Name, if business trade name shall be used;c) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered

entity;d) Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of

Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM),

Philippine Export Zone Authority (PEZA), Bases Conversion DevelopmentAuthority (BCDA) and Subic Bay Metropolitan Authority (SBMA);

e) Franchise Agreement;f) Sworn Statement of Capital;g) Working Permit for non-resident;h) Waiver of husband to claim additional exemption;i) Marriage Contract; and

j) Birth Certificate of declared dependents.For Estate (under judicial settlement)

In addition to the requirements enumerated under a to j above, photocopy of theDeath Certificate of the deceased.

In the case of registration of branch/Facility type:a) Copy of the COR of the Head office for facility type to be used by a particular

branch;b) Mayors Permit or duly received Application for Mayors Business Permit, if the

former is not yet available;c) DTI Certificate of Registration of Business Name, if a business trade name shall be

used; andd) Contract of Lease, if applicable


7/14

7

Documentary Requirements for new application of Authority to Print (ATP)

BIR form 1906* together with the following:- Job order- Final & clear sample- Photo copy of COR/paid ARF of TP & Printer- Printers Certificate of Delivery (PCD)

Documentary Requirements for new Registration of Books of Accounts

BIR form 1905* together with the following:- New sets of books of accounts- Photocopy of COR & paid current ARF (for immediate verification and in case

of systems downtime)

Duration : 1 hour and 18 minutes**



Time

Person

ResponsibleFees

1 Submit duly accomplished BIR

Form, together with the requireddocuments



Check completeness of supportingdocuments

Inform TP to submit requirements

for ATP and books of accounts

5 minutes

5 minutes

Taxpayer

AssistanceOfficer (TAO)

TAO

Annual Registration

Fee (P500.00);

DST (P15.00)

2 Proceed to the Officer-of-the Day(OD)

Interview TP to determine theapplicable tax type, PSIC, ATC,computes DST for subscribed

capital and contract of lease, if

applicable and compute penalty for

late registration, if applicable

Stamp received on the applicationand assign DLN


Note: if TP was already issued TIN,

do not generate new TIN, update

records of TP under issued TIN

15 minutes

5 minutes

7 minutes

OD

TAO

Registration

Officer



3 minutes TAO

(releasing)

4 Pay Annual Registration Fee (ARF)with authorized banks / collection

officers

Pay Documentary Tax (DST)

(loose DST / BIR Form 2000* forDST on Contract of Lease, etc)

Present proofs of payment

Receive proof of payment of ARF,and DST (if applicable), Application

for ATP, Job Order, final and clear

layout of invoice/receipts, new setsof books of accounts

5 minutes TAO

5 Submit requirements for ATP and

registration of books of accounts

Process Authority to Print (ATP)

Encode details of books for

registration in ITS

Generate Certificate of Registration

(COR)/ATP and forward to TSSchief for review and initial

3 minutes

2 minutes

5 minutes

Registration

Unit Head

Registration

Officer

Registration

Unit Head


8/14

8


Time

Person

ResponsibleFees

Review and initial COR/ATP/Booksof Accounts

Review and sign COR / ATP / Booksof Accounts

5 minutes

15 minutes

TaxpayerService Section(TSS) Chief

ARDO/RDO

6 Receive COR, ARN, ATP and

Books of Accounts

Release COR and Ask for Receipt

Notice (ARN), ATP and Books ofAccounts

3 minutes TAO

(releasing)

*Form is available FREE OF CHARGE**Processing Time per Application


9/14

9

Processing of Application for Registration of Non-Individuals including their branches and

facilities

Who may Avail : Corporations, Partnerships, Cooperatives, Associations (whether taxable or non-taxable),GAIs, GOCCs, LGUs including its branches and facilities, if any

Where to Avail : 1) RDO having jurisdiction over the place where the Head Office and branch is located,respectively

2) RDO having jurisdiction over the place of principal place of business/HO, in the case ofbranch with no fixed business location or branch with no fixed business location orbranch of domestic Corporation located abroad

3) Government Agencies and Instrumentalities (GAIs), GOCCS, LGUs RDO havingjurisdiction over the place where the principal office is located.


Requirements

: BIR Form 1903*

For Corporations/Partnerships

Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, asthe case may be;

Copy of Mayors Business Permit or duly received Application for Mayors BusinessPermit, if the former is not yet available

Other documents for submission only if applicable:a) Contract of Lease;b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered

entity;

d) Franchise Agreement;e) License to Do Business in the Philippines, in case of resident foreign corporation;f) Proof of Registration/Permit to Operate with BOI, SBMA, BCDA, PEZA

For GAIs and LGUs

Copy of Unit or Agencys CharterFor Cooperatives

Copy of CDA Certificate of RegistrationIn the case of registration of branch/facility type:

a) Copy of the COR of the Head office for facility type to be used by a particularbranch;

b) Mayors Permit or duly received Application for Mayors Business Permit, if theformer is not yet available and

c) Contract of Lease, if applicableDocumentary Requirements for new application of Authority to Print

BIR form 1906* together with the following:- Job order- Final & clear sample- Photo copy of COR/paid ARF of TP & Printer- Printers Certificate of Delivery (PCD)

Documentary Requirements for new Registration of Books of Accounts

BIR form 1905* together with the following:- New sets of books of accounts- Photocopy of COR & paid current ARF (for immediate verification and in case

of systems downtime)

Duration : 1 hour and 18 minutes**


10/14

10


Step Taxpayer RDO Activity

Processing

Time

Person

Responsible Fees1 Submit duly accomplished BIR

Form, together with the required

documents




documents

Inform TP to submit requirements for

ATP and books of accounts

5 minutes

5 minutes

Taxpayer

Assistance

Officer (TAO)

TAO

Annual

Registration

Fee (P500.00);

DST (P15.00)

2 Proceed to the Officer-of-the Day

(OD)

Interview TP to determine the

applicable tax type, PSIC, ATC,computes DST for subscribed capital

and contract of lease, if applicable and

computes penalty for late registration,

if applicable

Stamp received on the application andassign DLN


Note: if TP was already issued TIN,

do not generate new TIN, update

records of TP under issued TIN

15 minutes

5 minutes

7 minutes

OD

TAO

Registration

Officer


receiving copy of Form 1903

3 minutes TAO

(releasing)

4 Pay Annual Registration Fee (ARF)

with authorized banks / collection

officers

Pay Documentary Tax (DST)

(loose DST / BIR Form 2000* forDST on Contract of Lease, etc)

Present proofs of payment

Receive proof of payment of ARF, and

DST (if applicable), Application for

ATP, Job Order, final and clear layoutof invoice/receipts, new sets of books

of accounts

5 minutes TAO

5 Submit requirements for ATP and

registration of books of accounts

Process Authority to Print (ATP)

Encode details of books for

registration in ITS

Generate Certificate of Registration

(COR)/ATP and forward to TSS Chief

for review and initial

Review and initial COR/ATP/Books

of Accounts

Review and sign COR / ATP / Booksof Accounts

3 minutes

2 minutes

5 minutes

5 minutes

15 minutes

Registration

Unit Head

Registration

Officer

Registration

Unit Head

Taxpayer

Service Section(TSS) Chief

ARDO/RDO

6 Receive COR, ARN, ATP and

Books of Accounts

Release COR and Ask for Receipt

Notice (ARN), ATP and Books of

Accounts

3 minutes TAO

(releasing)


NOTE: Processing of COR & ATP shall be based on the completeness of the documents presented.


11/14

11

Processing of Request for Certification of Certificate of Registration (COR)/Authority to Print

(ATP)/TIN Card

Who may Avail : All taxpayers requesting for Certification

Where to Avail : Revenue District Office (RDO) were the taxpayer is registered


Requirements

: Letter of request bearing the letter head of the company Authorization letter, (for non-Individuals, stating name and position of Company Officer

signing the Authorization and/or for individuals other than person requesting for thecertification)

Duration : 16 minutes*


Step Taxpayer RDO Activity ProcessingTime

PersonResponsible

Fees

1 Submit letter of request Receive letter of request and verifyexistence in the ITS

Prepare certification documents as

requested

Sign Certification documents byARDO/RDO

3 minutes

5 minutes

5 minutes

TaxpayerAssistance

Officer (TAO)

TAO/Taxpayer

Service Section

(TSS) Chief

ARDO/RDO

P 100.00Certification

Fee and

15.00 for doc.

Stamp per

document

2 Receive requested documents Release of Certification documents 3 minutes TAO

(releasing)

*Processing Time per Request


12/14

12

Processing of Application for Subsequent Registration of Manual Books of Accounts

Who may Avail : All registered Business Taxpayers

Where to Avail : Revenue District Office (RDO) where the taxpayer is registered

When to Avail : Before use of new sets of books of accounts


Requirements

: BIR Form 1905* New sets of books of accounts Photocopy of COR & paid current ARF (for immediate verification and in case of systems

downtime)

Photocopy of the 1st page of previously registered books of accountsDuration : 22 minutes**



Time

Person

ResponsibleFees

1 Stamp registration details on books

as instructed and complete detailson books presented for registration

Direct taxpayer to stamp required

details on front page of each book forregistration

2 minutes per

book

Taxpayer

AssistanceOfficer (TAO)

NONE

2 Submit application form forregistration of books

Receive and evaluate Update Form andcheck books submitted for registration.

Encode details of books for registrationin ITS as indicated in Update Form

Forward filled out books for signatureof ARDO/RDO/TSS

Sign books of accounts for registration

3 minutes

5 minutes

5 minutes

2 minutes per

book

TAO

Registration

Officer

RegistrationOfficer

RDO/ARDO/

TSS Chief

3 Receive signed books of accounts

and copy of BIR Form 1905

Release signed books of accounts and

stamped received copy of Update Form

5 minutes TAO

(releasing)




13/14

13

Processing of Application for Subsequent Registration of Manual Books of Accounts (Loose-leaf)

Who may Avail : All registered Business Taxpayers with Permit to Use Loose Leaf Books of Accounts

Where to Avail : Revenue District Office (RDO) where the taxpayer is registered

When to Avail : Within thirty (30) calendar days after the end of taxable year


Requirements

: BIR Form 1905* Photocopy of Permit to Use Loose leaf Books Certification or Sworn Statement (notarized) Books to be registered which shall be permanently bound Photocopy of COR & paid current ARF (for immediate verification and in case of systems

downtime)

Photocopy of the 1st page of previously registered loose-leaf Books of AccountsDuration : 24 minutes**



Time

Person

ResponsibleFees

1 Stamp registration details on booksas instructed and complete details

on books presented for registration

Direct taxpayer to stamp requireddetails on front page of each book

for registration

2 minutes perbook

TaxpayerAssistance Officer

(TAO)

NONE

2 Submit application form for

registration of books

Receive and evaluate Update Form

and check books submitted for

registration.

Encode details of books forregistration in ITS as indicated in

Update Form

Forward filled out books for

signature of ARDO/RDO/TSS

Sign loose-leaf books of accounts

5 minutes

5 minutes

5 minutes

2 minutes per

book

TAO

RegistrationOfficer

Registration

Officer

RDO/ARDO/

TSS Chief

3 Receive approved loose-leaf books

of accounts

Release signed loose-leaf books of

accounts

5 minutes TAO

(releasing)



14/14

14

Processing of Application for Subsequent Request for Authority to Print (ATP) Receipts/Invoices

Who may Avail : All registered Business Taxpayers

Where to Avail : Revenue District Office (RDO) where the Head Office is registered

When to Avail : As necessary


Requirements

: BIR Form 1906* Job order Final & clear sample Photo copy of COR/paid ARF of TP & Printer Last booklet or previous ATP Permit to Use Loose-leaf, if applicable Printers Certificate of Delivery (PCD)




Time

Person

ResponsibleFees

1 Submit application form Receive application form with

documentary requirements.

Evaluate submitted documentary

requirements and assign DLN

Check TP Information from ITS(e.g. tax type, address , Trade

Name, Printer information, etc.),

modify if needed and Generate ATPCorrespondence

Forward ATP to TSS Chief forreview and initial

Review and initial

Approve and sign ATP

3 minutes

5 minutes

5 minutes

3 minutes

5 minutes

15 minutes

Taxpayer Assistance

Officer (TAO)

TAO

Registration UnitHead

Registration Officer

Taxpayer Service

Section (TSS) Chief

RDO/ARDO

NONE

2 Receive approved ATP Release approved ATP 3 minutes TAO

(releasing)



Date post:	14-Apr-2018
Category:	Documents
Upload:	myla-ebillo
View:	220 times
Download:	0 times

Bir Frontline Services

Documents