Revised rules on transfer of BIR registration

WITH the issuance of Revenue Regulations (RR) No. 5-2010, the Bureau of Internal Revenue (BIR) has issued the following revised guidelines and procedures on the transfer of registration of taxpayers, whether employees or business entities:

1. Local employees—An Application for Registration Information Update (BIR Form 1905) should be filed with the new Revenue District Office (RDO). In all cases, the RDO which received the application shall initiate the transfer of registration.

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a) Change of employer—The new employer shall be responsible for filing the application form of the employee to the new employer’s RDO.

b) 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.

2. Transfer of business taxpayers

Head Office

The BIR Form 1905 should be filed with the old RDO, together with the required attachments and documentary requirements.

Upon receipt of the BIR Form 1905 duly received by the old RDO, the new RDO shall conduct an ocular inspection of transferring the taxpayer’s actual business location. The results of the ocular inspection shall form part of the registration docket of the taxpayer. The transfer shall be effective upon approval by the old RDO which should be made within ten (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.

The Certificate of Registration (COR) and 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 Authority to Print (ATP) is issued by the new RDO. The taxpayer shall stamp the new address on the old SI/OR.

The filing of tax returns with the new RDO shall commence following the issuance of the new COR. (Source: Punongbayan & Araullo)

Published in the Sun.Star Cebu newspaper on June 29, 2010.