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Revised rules on transfer of BIR registration

Revised rules on transfer of BIR registration

The BIR has issued the following revised guidelines and procedures on the transfer of registration (TIN records) of taxpayers, whether employees or business entities.

A.    ONETT taxpayers and individuals transacting with government agencies under EO 98 -   In case such taxpayer subsequently applies for business registration or becomes employed, he  should submit the appropriate application form to the Revenue District Office (RDO) where  he intends to establish his business or at his employer’s RDO or at the RDO which has jurisdiction over his place of residence, whichever is applicable.

The RDO which received the application shall initiate the transfer of registration (TIN records) of concerned taxpayers.

B. Local employees –     An Application for Registration Information Updates (BIR form 1905) should be filed with the new RDO.  In all cases, the RDO which received the application shall initiate the transfer of registration. 

      1.   Change of employer - The new employer shall be responsible  for filing the application form  of the employee to the new employer’s RDO.
      2.   Change of registration from employee to business taxpayer/professional - The taxpayer shall submit the application form to the RDO having jurisdiction over his new business address. 
     3.  Transfer of employer to another RDO - The employer shall be responsible for filing the registration update of its employees to its new RDO once the transfer of registration of the employer is completed except for those with multiple employment where the transferring employer is not his or her main employer.  

 C. Transfer of business taxpayers

       1.   Head Office –  The Application for Registration Information Update (BIR Form 1905) should be filed to the old RDO, together with the required attachments and documentary requirements.  The old RDO shall process the transfer.

        Upon receipt of BIR Form 1905 duly received by the old RDO, the new RDO shall conduct an ocular inspection of transferring taxpayer’s actual business location.  The results of the ocular inspection shall form part of the registration docket of the taxpayer.

        Effectivity.  The transfer shall be effective upon approval by the old RDO which should be made within 10 days from date of submission of documents.  Otherwise, the data center having jurisdiction over the old RDO shall automatically effect the transfer of registration.

        Use of sales invoice/ official receipts (SI/OR) with old address.  The COR, sales invoice/official receipt (SI/OR) used in the old business location can still be used in the new business location without penalty, until a new COR and ATP is issued by the new RDO.   The taxpayer shall stamp the new address on the old SI/OR.   

         In case SI/OR is consumed prior to the transfer of registration of in the BIR’s database, the taxpayer shall still apply with old RDO for an authority to print (ATP) and/or invoices for the new sets of receipts.

         Filing of tax returns.  Tax filings to the new RDO shall commence following the issuance of the new COR.  New RDO to notify taxpayer of completion of transfer of registration. 

        2.   Branches/facilities -  If the branch/facility has no regist ered tax types other than RF, the transfer should be completed by the old RDO within 5 days from receipt of request for transfer.   Otherwise, the procedures in transferring a head office shall be observed.

Please see attached copy of RR 05-2010 for more details.

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