SUBJECT:
TO :
REVENUE MEMORANDUM CIRCULAR NO. 39-2015
Updated BIR Citizen’s Charter as Consolidated
All Internal Revenue Officers and Others Concerned
Updated BIR Citizen’s Charter as Consolidated
All Internal Revenue Officers and Others Concerned
Republic of the Philippines
Department of Finance
BUREAU OF INTERNAL REVENUE
Quezon City
Quezon City
For the information and guidance of all concerned, quoted hereunder are the frontline services
under the Revised BIR Citizen’s Charter as of December 2014, to wit:
Processing of Application for Taxpayer Identification Number (TIN) of Local Employee
Processing of Application for Taxpayer Identification Number (TIN) of Local Employee
December 11, 2014
Who may Avail
Where to Avail
Where to Avail
: Taxpayers receiving purely compensation income either by the employee or thru his
employer
: 1) RDO having jurisdiction over the place of office of the employer where such employee is expected to report for work.
2) For employees of large taxpayers and corporations included under the Taxpayer Account Management Program (TAMP), their employers shall be responsible to secure the employees' TIN through the use of e-REG System.
3) Employers, shall secure the TIN of their employees through e-REG System
4) Employee with concurrent multiple employment shall secure TIN at the RDO having jurisdiction over his principal/main Employer.
: › BIR Form 1902*
› NSO Certified Birth Certificate of declared dependents, if any;
› Waiver of husband on his right to claim additional exemptions, if wife will claim;
› Marriage Contract, if applicable;
If the husband wants to reacquire from his wife the privilege of claiming the additional exemption for the dependent children, he shall execute a cancellation of the previously executed waiver of the privilege to claim additional exemptions in favor of the wife, which Notice of Cancellation of Waiver of the Privilege of Claiming the Additional Exemptions shall be filed separately, together with the registration update form, with the RDOs having jurisdiction over the registration of the husband and of the wife.
› NSO Certified Birth Certificate of the applicant; or
› Birth Certificate with Civil Registry Number (for newly born dependents)
: 1) RDO having jurisdiction over the place of office of the employer where such employee is expected to report for work.
2) For employees of large taxpayers and corporations included under the Taxpayer Account Management Program (TAMP), their employers shall be responsible to secure the employees' TIN through the use of e-REG System.
3) Employers, shall secure the TIN of their employees through e-REG System
4) Employee with concurrent multiple employment shall secure TIN at the RDO having jurisdiction over his principal/main Employer.
: › BIR Form 1902*
› NSO Certified Birth Certificate of declared dependents, if any;
› Waiver of husband on his right to claim additional exemptions, if wife will claim;
› Marriage Contract, if applicable;
If the husband wants to reacquire from his wife the privilege of claiming the additional exemption for the dependent children, he shall execute a cancellation of the previously executed waiver of the privilege to claim additional exemptions in favor of the wife, which Notice of Cancellation of Waiver of the Privilege of Claiming the Additional Exemptions shall be filed separately, together with the registration update form, with the RDOs having jurisdiction over the registration of the husband and of the wife.
› NSO Certified Birth Certificate of the applicant; or
› Birth Certificate with Civil Registry Number (for newly born dependents)
What are the Documentary
Requirements
1
: 25 minutes***
How to Avail of the Service :
Duration
› Passport (in case of non-resident alien not engaged in trade or business).
› Certification from the Office of Muslim Affairs (for Muslims without birth certificate)
› Notarized Affidavit with at least two (2) witnesses (for applicant without birth certificate)
For employers using eREG System, the above requirements shall be required from their employees
› Certification from the Office of Muslim Affairs (for Muslims without birth certificate)
› Notarized Affidavit with at least two (2) witnesses (for applicant without birth certificate)
For employers using eREG System, the above requirements shall be required from their employees
|
RDO Activity
|
|
Receive application form and verify
taxpayer’s and employer’s existence in
the ITS*/TINVER*
Check completeness of supporting documents Stamp received on the application and assign Document Locator Number (DLN) Encode and generate TIN |
Step
1
1
T axpayer
Submit duly accomplished BIR Form, together with the required documents
Submit duly accomplished BIR Form, together with the required documents
Processing
Ti me
5 minutes
5 minutes
5 minutes
7 minutes
3 minutes
5 minutes
5 minutes
5 minutes
7 minutes
3 minutes
Person
Responsible
Client Support
Officer (CSO)
CSO
CSO
Registration Officer
CSO (releasing)
Officer (CSO)
CSO
CSO
Registration Officer
CSO (releasing)
F ees
NONE
NONE
2
Receive TIN
Release TIN - indicate in taxpayer’s
receiving copy of BIR Form 1902
*See Annex “A” - Acronyms
**Form is available FREE OF CHARGE
***Processing Time per Application
Note: Processing of TIN shall be based on the completeness of the documents presented.
**Form is available FREE OF CHARGE
***Processing Time per Application
Note: Processing of TIN shall be based on the completeness of the documents presented.
2
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 to generate
the TIN, or RDO having jurisdiction over the residence address of the applicant.
2) Non-Resident Applicants - Office of the Commissioner of Internal Revenue through RDO 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 listed shares, the venue shall be with the RDO having jurisdiction over the place where the particular Local Stock Exchange is located.
› BIR Form 1904*
› Individual
›Document to support transaction of non-resident foreign corporation and the withholding agent (e.g. bank certification, invoice, contract, etc.)
Additional requirements for transactions involving ONETT
2) Non-Resident Applicants - Office of the Commissioner of Internal Revenue through RDO 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 listed shares, the venue shall be with the RDO having jurisdiction over the place where the particular Local Stock Exchange is located.
› BIR Form 1904*
› Individual
-
1) NSO Certified Birth Certificate of the applicant;
-
2) Marriage Contract, if the applicant is a married woman;
-
3) Certification from the Office of Muslim Affairs (for Muslims without birth certificate)
-
4) Notarized Affidavit with at least two (2) witnesses (for applicants without birth
certificate)
-
5) Passport (in the case of Non-Resident Alien not Engaged in Trade or Business)
›Document to support transaction of non-resident foreign corporation and the withholding agent (e.g. bank certification, invoice, contract, etc.)
Additional requirements for transactions involving ONETT
What are the Documentary :
Requirements
Duration
:
6)
21 minutes**
21 minutes**
1)
2) 3)
4) 5)
2) 3)
4) 5)
Transfer of Properties by Succession (ESTATE)
›Death Certificate of decedent;
›Deed of Extrajudicial Settlement of the Estate/Judicial Settlement of the Estate
Transfers by Gratuitous Title (Donation)
›Deed of Donation (to determine tax type to be registered);
Sale, Assignment, Mortgage, Purchase and/or Disposal of Shares of Stock and/ or Real Estate Properties (whichever is applicable)
›Deed of Sale;
›Deed of Assignment; ›Mortgage Document
Claim of Winnings
›Certification from Awarding Company/Person
Claim of Winnings involving Personal Properties Subject to Registration
›Cash Invoice or Official Receipt for brand new vehicle or other personal /real
›Deed of Sale or Certificate of Registration (COR) with LTO
›Death Certificate of decedent;
›Deed of Extrajudicial Settlement of the Estate/Judicial Settlement of the Estate
Transfers by Gratuitous Title (Donation)
›Deed of Donation (to determine tax type to be registered);
Sale, Assignment, Mortgage, Purchase and/or Disposal of Shares of Stock and/ or Real Estate Properties (whichever is applicable)
›Deed of Sale;
›Deed of Assignment; ›Mortgage Document
Claim of Winnings
›Certification from Awarding Company/Person
Claim of Winnings involving Personal Properties Subject to Registration
›Cash Invoice or Official Receipt for brand new vehicle or other personal /real
›Deed of Sale or Certificate of Registration (COR) with LTO
properties subject to registration;
Sale of Second-hand Vehicle
3
How to Avail of the Service :
Step
1
1
Taxpayer
Submit duly accomplished BIR Form, together with the required documents
Submit duly accomplished BIR Form, together with the required documents
RDO Activity
Receive application form and verify existence in the ITS/TINVER
Check completeness of supporting documents
Stamp received on the application and assign DLN
Encode and generate TIN
Release TIN - indicate in taxpayer’s receiving copy of BIR Form 1904
Receive application form and verify existence in the ITS/TINVER
Check completeness of supporting documents
Stamp received on the application and assign DLN
Encode and generate TIN
Release TIN - indicate in taxpayer’s receiving copy of BIR Form 1904
Processing Person
Time Responsible Fees
Time Responsible Fees
2
Receive TIN
5 minutes
5 minutes
5 minutes
3 minutes 3 minutes
5 minutes
5 minutes
3 minutes 3 minutes
Client Support NONE
Officer
(CSO) CSO
CSO
Registration Officer
CSO (releasing)
(CSO) CSO
CSO
Registration Officer
CSO (releasing)
*Form is available FREE OF CHARGE
**Processing Time per Application
Note: Processing of TIN shall be based on the completeness of the documents presented.
**Processing Time per Application
Note: Processing of TIN shall be based on the completeness of the documents presented.
4
Processing of Application for TIN and Registration of Self-Employed Individuals, Estates and
Trusts including their branches and facilities
Who may Avail
Where to Avail
Where to Avail
:
:
Individuals engaged in trade or business or those in the practice of profession, Estates and
Trusts with proprietary activities including their branches and facilities, if any
What are the Documentary
Requirements
:
1)
2)
3)
4)
3)
4)
RDO having jurisdiction over the place where the Head Office and branch is located,
respectively
RDO having jurisdiction over the place of residence, in the case of those who conduct business transactions in a nomadic or roving manner, such as peddlers, mobile stores operators, privilege store owners and the like
Estate - RDO having jurisdiction over the domicile of the decedent at the time of death. In the 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 or administrator is not registered, registration of the estate shall be made with the RDO having jurisdiction over the legal residence of the executor or administrator
Trust – RDO having jurisdiction over the registered address of the Trustee. Provided however, That in case of such Trustee is not registered, registration of the estate shall be made with the RDO having jurisdiction over the business address of the Trustee
›BIR Form 1901*
For single proprietors, mixed income earners
RDO having jurisdiction over the place of residence, in the case of those who conduct business transactions in a nomadic or roving manner, such as peddlers, mobile stores operators, privilege store owners and the like
Estate - RDO having jurisdiction over the domicile of the decedent at the time of death. In the 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 or administrator is not registered, registration of the estate shall be made with the RDO having jurisdiction over the legal residence of the executor or administrator
Trust – RDO having jurisdiction over the registered address of the Trustee. Provided however, That in case of such Trustee is not registered, registration of the estate shall be made with the RDO having jurisdiction over the business address of the Trustee
›BIR Form 1901*
For single proprietors, mixed income earners
›
› ›
›
›
› ›
›
›
Photocopy of Mayor’s Business Permit (or duly received Application for Mayor’s
Business Permit, if the former is still in process with the LGU) and /or PTR issued
by the LGU;
NSO Certified Birth Certificate of the applicant;
Certification from the Office of Muslim Affairs (for Muslims without birth
certificate)
Notarized Affidavit with at least two (2) witnesses (for applicants without birth certificate)
Other documents for submission only if applicable:
a) Contract of Lease / Proof of Ownership;
b) DTI Certificate of Registration of Business Name, if a 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 Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA);
NSO Certified Birth Certificate of the applicant;
Certification from the Office of Muslim Affairs (for Muslims without birth
certificate)
Notarized Affidavit with at least two (2) witnesses (for applicants without birth certificate)
Other documents for submission only if applicable:
a) Contract of Lease / Proof of Ownership;
b) DTI Certificate of Registration of Business Name, if a 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 Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA);
-
e) Sworn Statement of Capital;
-
f) Waiver of husband to claim additional exemption;
-
g) Marriage Contract; and
-
h) NSO Certified Birth Certificate of declared dependents.
5
Duration :
1 hour and 18 minutes**
-
j) Duly notarized authorization letter of the taxpayer, in case of representative
or Engagement Letter or Certificate as an agent of the company
-
k) For Licensed Professionals (e.g. Lawyers, Doctors, CP As)
-
1 Occupational Tax Receipt (OTR)/Professional Tax Receipt (PTR)
-
2 Professional Regulatory Commission (PRC) / Integrated Bar of the
-
1 Occupational Tax Receipt (OTR)/Professional Tax Receipt (PTR)
Philippines (IBP) license
› In addition to the above applicable requirements, a Working Permit;
For Franchise Holders/Franchisees
› In addition to the above applicable requirements, a photocopy of the Franchise Agreement;
For Trusts
› In addition to the requirements enumerated under “a” to “h” above, a photocopy of the trust agreement;
For Estate (under judicial settlement)
› In addition to the requirements enumerated under “a” to “h” above, a photocopy
of the Death Certificate of the deceased; and › Judicial Settlement;
In the case of registration of Branch/Facility type:
› In addition to the above applicable requirements, a Working Permit;
For Franchise Holders/Franchisees
› In addition to the above applicable requirements, a photocopy of the Franchise Agreement;
For Trusts
› In addition to the requirements enumerated under “a” to “h” above, a photocopy of the trust agreement;
For Estate (under judicial settlement)
› In addition to the requirements enumerated under “a” to “h” above, a photocopy
of the Death Certificate of the deceased; and › Judicial Settlement;
In the case of registration of Branch/Facility type:
-
a) Copy of the Certificate of Registration (COR) of the Head Office for facility
types to be used by the Head Office and COR of the branch for facility types to
be used by a particular branch;
-
b) Mayor’s Business Permit or duly received Application for Mayor’s Business
Permit, if the former is still in process with the LGU;
-
c) DTI Certificate of Registration of Business Name, if a business trade name shall
be used, if applicable; and
-
d) Contract of Lease / Proof of Ownership
-
- Job Order
-
- Final & clear sample of Principal and Supplementary
Receipts/Invoices
-
- Printer’s Certificate of Accreditation
-
- Copy of COR of Printer
Documentary Requirement for new Registration of Books Of Accounts
For Non-Residents
- New sets of books of accounts
6
How to Avail of the Service :
Step Taxpayer
Step Taxpayer
-
1 Submit duly accomplished BIR
Form, together with the required
documents
-
2 Proceed to the Officer-of-the Day
(OD)
RDO Activity
Receive application form and verify existence in the ITS
Check completeness of supporting documents
Inform TP to submit requirements for ATP and books of accounts
Interview TP to determine the applicable tax type, Philippine Standard Industrial Code (PSIC), Alphanumeric Tax Code (ATC), computes Documentary Stamp Tax (DST) for subscribed capital and contract of lease, if applicable and compute penalty for late registration,
if applicable
Stamp received on the application and assign Document Locator Number (DLN)
Encode and generate TIN
Note: if TP was already issued TIN, do not generate new TIN, update records of TP under issued TIN
Release TIN - indicate in taxpayer’s receiving copy of BIR Form 1901
Receive proof of payment of ARF,
and DST (if applicable), Application for ATP, Job Order, final and clear layout of invoice/receipts, new sets 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 CSS chief for review and initial
Review and initial COR/ATP/Books of Accounts
Review and sign COR / ATP / Books of Accounts
Release COR and Ask for Receipt Notice (ARN), ATP and Books of Accounts
Receive application form and verify existence in the ITS
Check completeness of supporting documents
Inform TP to submit requirements for ATP and books of accounts
Interview TP to determine the applicable tax type, Philippine Standard Industrial Code (PSIC), Alphanumeric Tax Code (ATC), computes Documentary Stamp Tax (DST) for subscribed capital and contract of lease, if applicable and compute penalty for late registration,
if applicable
Stamp received on the application and assign Document Locator Number (DLN)
Encode and generate TIN
Note: if TP was already issued TIN, do not generate new TIN, update records of TP under issued TIN
Release TIN - indicate in taxpayer’s receiving copy of BIR Form 1901
Receive proof of payment of ARF,
and DST (if applicable), Application for ATP, Job Order, final and clear layout of invoice/receipts, new sets 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 CSS chief for review and initial
Review and initial COR/ATP/Books of Accounts
Review and sign COR / ATP / Books of Accounts
Release COR and Ask for Receipt Notice (ARN), ATP and Books of Accounts
Processing
Time
5 minutes
5 minutes
15 minutes
5 minutes
7 minutes
3 minutes 5 minutes
3 minutes 2 minutes
5 minutes
5 minutes
15 minutes 3 minutes
5 minutes
5 minutes
15 minutes
5 minutes
7 minutes
3 minutes 5 minutes
3 minutes 2 minutes
5 minutes
5 minutes
15 minutes 3 minutes
Person
Responsible
Client Support
Officer (CSO)
CSO
OD
CSO
Registration Officer
CSO (releasing)
CSO
Registration Unit Head
Registration Officer
Registration Unit Head
Client Support Section (CSS) Chief
ARDO/RDO
CSO (releasing)
Officer (CSO)
CSO
OD
CSO
Registration Officer
CSO (releasing)
CSO
Registration Unit Head
Registration Officer
Registration Unit Head
Client Support Section (CSS) Chief
ARDO/RDO
CSO (releasing)
Fees
Annual Registration Fee (P500.00);
DST (P15.00)
Annual Registration Fee (P500.00);
DST (P15.00)
-
3 Receive TIN
-
4 Pay Annual Registration Fee (ARF)
with authorized banks / collection
officers
Pay Documentary Stamp Tax (DST) (loose DST / BIR Form 2000* for DST on Contract of Lease, etc)
Present proofs of payment
-
5 Submit requirements for ATP and
registration of books of accounts
6 Receive COR, ARN, ATP and
Books of Accounts
*Form is available FREE OF CHARGE **Processing Time per Application
*Form is available FREE OF CHARGE **Processing Time per Application
7
Processing of Application for TIN and Registration of Non-Individuals including their
branches and facilities
Who may Avail
Where to Avail
What are the Documentary : Requirements
Where to Avail
What are the Documentary : Requirements
:
:
Corporations, Partnerships, Cooperatives, Associations (whether taxable or non-taxable),
GAIs, GOCC’s, LGU’s including its branches and facilities, if any
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 of branch with no fixed business location or branch with no fixed business location or branch of domestic Corporation located abroad
3) Government Agencies and Instrumentalities (GAIs), GOCCs, LGUs – RDO having jurisdiction over the place where the principal office is located
› BIR Form 1903*
For Corporations/Partnerships
› Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, as the case may be;
› Copy of Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU.
Other documents for submission only if applicable:
› Copy of Unit or Agency’s Charter
For Cooperatives
› Copy of Cooperative Development Authority (CDA) Certificate of Registration › Articles of Cooperation
For Home Owner’s Association
› Copy of Certificate of Registration issued by Housing and Land Use Regulatory
Board (HLURB) and Articles of Association
In the case of registration of branch/facility type:
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 of branch with no fixed business location or branch with no fixed business location or branch of domestic Corporation located abroad
3) Government Agencies and Instrumentalities (GAIs), GOCCs, LGUs – RDO having jurisdiction over the place where the principal office is located
› BIR Form 1903*
For Corporations/Partnerships
› Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, as the case may be;
› Copy of Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU.
Other documents for submission only if applicable:
-
a) Contract of Lease / Proof of Ownership;
-
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
› Copy of Unit or Agency’s Charter
For Cooperatives
› Copy of Cooperative Development Authority (CDA) Certificate of Registration › Articles of Cooperation
For Home Owner’s Association
› Copy of Certificate of Registration issued by Housing and Land Use Regulatory
Board (HLURB) and Articles of Association
In the case of registration of branch/facility type:
-
a) Copy of the COR of the Head Office for facility types to be used by the Head
Office and COR of the branch for facility types to be used by a particular
branch;
-
b) Mayor’s Business Permit or duly received Application for Mayor’s Business
Permit, if the former is not yet available; and
-
c) Contract of Lease / Proof of Ownership.
8
Duration :
1 hour and 18 minutes**
How to Avail of the Service :
Step Taxpayer
Step Taxpayer
-
1 Submit duly accomplished BIR
Form, together with the required
documents
-
2 Proceed to the Officer-of-the Day
(OD)
Receive application form and verify
existence in the Integrated Tax System
(ITS)
Check completeness of supporting documents
Inform TP to submit requirements for Authority to Print (ATP) and books of accounts
Interview TP to determine the applicable tax type, Philippine Standard Industrial Code (PSIC), Alphanumeric Tax Code (ATC), compute Documentary Stamp Tax (DST) for subscribed capital and contract of lease, if applicable and computes penalty for late registration, if applicable
Stamp received on the application and assign Document Locator Number (DLN)
Encode and generate TIN
Note: if TP was already issued TIN, do not generate new TIN, update
records of TP under issued TIN
Release TIN - indicate in taxpayer’s receiving copy of Form 1903
Receive proof of payment of ARF, and DST (if applicable), Application for ATP, Job Order, final and clear layout of invoice/receipts, new sets of books of accounts
Check completeness of supporting documents
Inform TP to submit requirements for Authority to Print (ATP) and books of accounts
Interview TP to determine the applicable tax type, Philippine Standard Industrial Code (PSIC), Alphanumeric Tax Code (ATC), compute Documentary Stamp Tax (DST) for subscribed capital and contract of lease, if applicable and computes penalty for late registration, if applicable
Stamp received on the application and assign Document Locator Number (DLN)
Encode and generate TIN
Note: if TP was already issued TIN, do not generate new TIN, update
records of TP under issued TIN
Release TIN - indicate in taxpayer’s receiving copy of Form 1903
Receive proof of payment of ARF, and DST (if applicable), Application for ATP, Job Order, final and clear layout of invoice/receipts, new sets of books of accounts
Processing
Time
5 minutes
5 minutes
15 minutes
5 minutes
7 minutes
3 minutes 5 minutes
5 minutes
5 minutes
15 minutes
5 minutes
7 minutes
3 minutes 5 minutes
Person
Responsible
Client Support Section (CSO)
CSO
OD
CSO
Registration Officer
CSO (releasing)
CSO
Responsible
Client Support Section (CSO)
CSO
OD
CSO
Registration Officer
CSO (releasing)
CSO
Fees
Annual Registration Fee (P500.00);
DST (P15.00)
Annual Registration Fee (P500.00);
DST (P15.00)
Documentary Requirements for new application of Authority to Print
› BIR form 1906* together with the following:
› BIR form 1906* together with the following:
-
-
-
-
-
Job Order
Final & clear sample of Principal & Supplementary Receipts/Invoices
Final & clear sample of Principal & Supplementary Receipts/Invoices
Printer’s Certificate of Accreditation
Copy of Certificate of Registration (COR) of Printer
Copy of Certificate of Registration (COR) of Printer
Documentary Requirement for new Registration of Books of Accounts
- Newsetsofbooksofaccounts
RDO Activity
-
3 Receive TIN
-
4 Pay Annual Registration Fee (ARF)
with authorized banks / collection
officers
Pay Documentary Tax (DST) (loose DST / BIR Form 2000* for DST on Contract of Lease, etc)
Present proofs of payment
9
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 CSS Chief for review and initial
Review and initial COR/ATP/Books of Accounts
Review and sign COR / ATP / Books of Accounts
Release COR and Ask for Receipt Notice (ARN), ATP and Books of Accounts
Encode details of books for registration in ITS
Generate Certificate of Registration (COR)/ATP and forward to CSS Chief for review and initial
Review and initial COR/ATP/Books of Accounts
Review and sign COR / ATP / Books of Accounts
Release COR and Ask for Receipt Notice (ARN), ATP and Books of Accounts
3 minutes
2 minutes
5 minutes 5 minutes
15 minutes
3 minutes
5 minutes 5 minutes
15 minutes
3 minutes
Registration
Unit Head
Registration Officer
Registration Unit Head
Client Support Section (CSS) Chief
RDO/ARDO
CSO (releasing)
Registration Officer
Registration Unit Head
Client Support Section (CSS) Chief
RDO/ARDO
CSO (releasing)
6 Receive COR, ARN, ATP and
Books of Accounts
*Form is available FREE OF CHARGE
**Processing Time per Application
NOTE: Processing of COR & ATP shall be based on the completeness of the documents presented.
**Processing Time per Application
NOTE: Processing of COR & ATP shall be based on the completeness of the documents presented.
10
Processing of Request for Certification of Certificate of Registration (COR) / Authority to Print
(ATP) / TIN Card
Who may Avail
Where to Avail
What are the Documentary Requirements
What are the Documentary Requirements
:
:
:
All taxpayers requesting for Certification
Revenue District Office (RDO) where the taxpayer is registered
› 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 the
Revenue District Office (RDO) where the taxpayer is registered
› 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 the
Duration :
How to Avail of the Service :
16 minutes*
certification)
› Photocopy of ID of Representative and requesting taxpayer duly signed
› Photocopy of ID of Representative and requesting taxpayer duly signed
Step
1
2
1
2
Taxpayer
Submit letter of request
Receive requested documents
Submit letter of request
Receive requested documents
RDO Activity
Processing
Time
3 minutes
5 minutes
5 minutes 3 minutes
3 minutes
5 minutes
5 minutes 3 minutes
Fees
P 100.00 Certification Fee and
15.00 for doc. Stamp per document
P 100.00 Certification Fee and
15.00 for doc. Stamp per document
*Processing Time per Request
Receive letter of request and verify
existence in the ITS
Prepare certification documents as requested
Sign Certification documents Release of Certification documents
Prepare certification documents as requested
Sign Certification documents Release of Certification documents
Client Support
Officer
(CSO)
Client Support Section (CSS) Chief
ARDO/RDO
CSO (releasing)
Client Support Section (CSS) Chief
ARDO/RDO
CSO (releasing)
11
Person
Responsible
Processing of Application for Subsequent Registration of Manual Books of Accounts
Who may Avail
Where to Avail
When to Avail
What are the Documentary Requirements
Where to Avail
When to Avail
What are the Documentary Requirements
: All registered Business Taxpayers
: Revenue District Office (RDO) where the taxpayer is registered : Before use of new sets of books of accounts
: › BIR Form 1905*
› New sets of books of accounts
› Photocopy of the 1st page of previously registered books of accounts
: 22 minutes**
: Revenue District Office (RDO) where the taxpayer is registered : Before use of new sets of books of accounts
: › BIR Form 1905*
› New sets of books of accounts
› Photocopy of the 1st page of previously registered books of accounts
: 22 minutes**
Duration
How to Avail of the Service :
Step Taxpayer
How to Avail of the Service :
Step Taxpayer
-
1 Stamp registration details on books
as instructed and complete details
on books presented for registration
-
2 Submit application form for
registration of books
-
3 Receive signed books of accounts
and copy of BIR Form 1905
RDO Activity
Direct taxpayer to stamp required details on front page of each book for registration
Receive and evaluate Update Form and check books submitted for registration.
Encode details of books for registration in ITS as indicated in Update Form
Forward filled out books for signature of ARDO/RDO/CSS
Signbooksofaccountsforregistration
Release signed books of accounts and stamped received copy of Update Form
Direct taxpayer to stamp required details on front page of each book for registration
Receive and evaluate Update Form and check books submitted for registration.
Encode details of books for registration in ITS as indicated in Update Form
Forward filled out books for signature of ARDO/RDO/CSS
Signbooksofaccountsforregistration
Release signed books of accounts and stamped received copy of Update Form
P rocessing
Time
2 minutes per book
3 minutes
5 minutes
5 minutes
2 minutes per book
5 minutes
Time
2 minutes per book
3 minutes
5 minutes
5 minutes
2 minutes per book
5 minutes
Fees
Client Service NONE Officer
(CSO) CSO
Registration Officer
Registration Officer
RDO/ARDO/ CSS Chief
CSO (releasing)
Client Service NONE Officer
(CSO) CSO
Registration Officer
Registration Officer
RDO/ARDO/ CSS Chief
CSO (releasing)
12
Person
Responsible
Processing of Application for Subsequent Registration of Manual Books of Accounts
(Loose-leaf)
Who may Avail :
Where to Avail :
When to Avail :
What are the Documentary : Requirements
Duration : How to Avail of the Service :
Step Taxpayer
Where to Avail :
When to Avail :
What are the Documentary : Requirements
Duration : How to Avail of the Service :
Step Taxpayer
-
1 Stamp registration details on books
as instructed and complete details
on books presented for registration
-
2 Submit application form for
registration of books
All registered Business Taxpayers with Permit to Use Loose Leaf Books of Accounts
Revenue District Office (RDO) where the taxpayer is registered
Within thirty (30) calendar days after the end of taxable year
› 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 the 1st page of previously registered loose-leaf Books of Accounts
Within thirty (30) calendar days after the end of taxable year
› 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 the 1st page of previously registered loose-leaf Books of Accounts
24 minutes**
3 Receive approved loose-leaf books
of accounts
*Form is available FREE OF CHARGE **Processing Time per Application
*Form is available FREE OF CHARGE **Processing Time per Application
RDO Activity
Direct taxpayer to stamp required details on front page of each book for registration
Receive and evaluate Update Form and check books submitted for registration.
Encode details of books for registration in ITS as indicated in Update Form
Forward filled out books for signature of ARDO/RDO/CSS
Sign loose-leaf books of accounts
Release signed loose-leaf books of accounts
Direct taxpayer to stamp required details on front page of each book for registration
Receive and evaluate Update Form and check books submitted for registration.
Encode details of books for registration in ITS as indicated in Update Form
Forward filled out books for signature of ARDO/RDO/CSS
Sign loose-leaf books of accounts
Release signed loose-leaf books of accounts
P rocessing
Time
2 minutes per
book
5 minutes 5 minutes
5 minutes
2 minutes per book
5 minutes
2 minutes per
book
5 minutes 5 minutes
5 minutes
2 minutes per book
5 minutes
Fees
Client Support NONE Officer
(CSO) CSO
Registration Officer
Registration Officer
RDO/ARDO/ CSS Chief
CSO (releasing)
Client Support NONE Officer
(CSO) CSO
Registration Officer
Registration Officer
RDO/ARDO/ CSS Chief
CSO (releasing)
13
Person
Responsible
Processing of Application for Subsequent Request for Authority to Print
(ATP) Receipts/Invoices
Who may Avail
Where to Avail
When to Avail
What are the Documentary Requirements
Duration:
39 minutes**
How to Avail of the Service
Where to Avail
When to Avail
What are the Documentary Requirements
Duration:
39 minutes**
How to Avail of the Service
: All registered Business Taxpayers
: Revenue District Office (RDO) where the Head Office is registered : As necessary
: › BIR Form 1906* › Job Order
› Final & clear sample of Principal and Supplementary Receipts/Invoices › Last booklet or photocopy of previous ATP
› Permit to Use Loose-leaf, if applicable
: Revenue District Office (RDO) where the Head Office is registered : As necessary
: › BIR Form 1906* › Job Order
› Final & clear sample of Principal and Supplementary Receipts/Invoices › Last booklet or photocopy of previous ATP
› Permit to Use Loose-leaf, if applicable
› Printer’s Certificate of Accreditation
› Copy of COR of Printer
: 39 minutes**
:
:
Step
1
1
Taxpayer
Submit application form
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 ATP Correspondence
Forward ATP to CSS Chief for review and initial
Review and initial
Approve and sign ATP
Release approved ATP
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 ATP Correspondence
Forward ATP to CSS Chief for review and initial
Review and initial
Approve and sign ATP
Release approved ATP
Processing
Time
3 minutes
5 minutes
5 minutes
3 minutes
5 minutes
15 minutes 3 minutes
3 minutes
5 minutes
5 minutes
3 minutes
5 minutes
15 minutes 3 minutes
Person Fees
Responsible
Client Support NONE Officer
(CSO) CSO
Registration Unit Head
Registration Officer
Client Support Section (CSS) Chief
RDO/ARDO
CSO (releasing)
Responsible
Client Support NONE Officer
(CSO) CSO
Registration Unit Head
Registration Officer
Client Support Section (CSS) Chief
RDO/ARDO
CSO (releasing)
RDO Activity
2
Receive approved ATP
*Form is available FREE OF CHARGE
**Processing Time per Application
14
Processing of One Time Transactions involving Sale of Real Property / Shares of Stocks
Who may Avail
Where to Avail
When to Avail
What are the Documentary Requirements
When to Avail
What are the Documentary Requirements
: Taxpayers transferring ownership of real / personal properties arising from sale
: For real property transactions - Revenue District Office (RDO) where the property is located; For shares of stock – Revenue District Office where the seller is registered
: Capital Gains Tax (CGT) – Within 30 days after each sale or disposition of shares of stock or real properties
Documentary Stamp Tax ( DST) – Within five (5) days after the close of the month when the taxable document was made, signed, issued, accepted or transferred
: BIR Form 1706* – Real Property BIR Form 1707* – Shares of Stocks
BIR Form 2000- OT*
For Real Property:
Mandatory
- TIN of Seller and buyer
- Notarized Deed of Absolute Sale/Doc. of Transfer
- Cert. True Copy of latest Tax Declaration (land & improvement) - Owner's Copy of TCT, CCT, OCT
- Sworn Declaration of No Improvement by Transferee or
Cert. of No Improvement issued by the Assessor's Office
- OR/Deposit Slip and duly validated return as proof of payment
Other applicable req.:
- SPA if signing doc. is not the owner
- Certification of Phil. Consulate if doc. is executed abroad - Location Plan / Vicinity map
- such other document as may be required
Additional Req. (for Antedated Sales)
- Cert. True Copy of Deed of Sale / Assignment/Exchange issued by the Clerk of Court of City/Municipality or RTC or Office of the Exec. Judge of the City/Municipality where the Notary Public is registered or the Natl. Archives Office
- such other requirements as may be required by law/rulings/regulations/ other issuances
For Shares of Stocks:
Mandatory
- TIN of Seller
- Notarized Deed of Absolute Sale/Document of Transfer
- Photocopy of stock certificate
- Proof of acquisition cost (i.e. Deed of Sale; FMV at the time of acquisition) - Official Receipt/Deposit Slip and duly validated return as proof of payment
Other applicable req.:
1. For claiming expenses of sale Proof of claimed deductions such as official receipt and/or invoices
2. For unlisted stocks Audited Financial Statement of the issuing corporation nearest the transaction date
3. For listed shares, Price published in newspapers on the transaction date 4. Others
- Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized representative, if tax exempt
- Such other requirements as may be required by law/rulings/regulations/etc.
: For real property transactions - Revenue District Office (RDO) where the property is located; For shares of stock – Revenue District Office where the seller is registered
: Capital Gains Tax (CGT) – Within 30 days after each sale or disposition of shares of stock or real properties
Documentary Stamp Tax ( DST) – Within five (5) days after the close of the month when the taxable document was made, signed, issued, accepted or transferred
: BIR Form 1706* – Real Property BIR Form 1707* – Shares of Stocks
BIR Form 2000- OT*
For Real Property:
Mandatory
- TIN of Seller and buyer
- Notarized Deed of Absolute Sale/Doc. of Transfer
- Cert. True Copy of latest Tax Declaration (land & improvement) - Owner's Copy of TCT, CCT, OCT
- Sworn Declaration of No Improvement by Transferee or
Cert. of No Improvement issued by the Assessor's Office
- OR/Deposit Slip and duly validated return as proof of payment
Other applicable req.:
- SPA if signing doc. is not the owner
- Certification of Phil. Consulate if doc. is executed abroad - Location Plan / Vicinity map
- such other document as may be required
Additional Req. (for Antedated Sales)
- Cert. True Copy of Deed of Sale / Assignment/Exchange issued by the Clerk of Court of City/Municipality or RTC or Office of the Exec. Judge of the City/Municipality where the Notary Public is registered or the Natl. Archives Office
- such other requirements as may be required by law/rulings/regulations/ other issuances
For Shares of Stocks:
Mandatory
- TIN of Seller
- Notarized Deed of Absolute Sale/Document of Transfer
- Photocopy of stock certificate
- Proof of acquisition cost (i.e. Deed of Sale; FMV at the time of acquisition) - Official Receipt/Deposit Slip and duly validated return as proof of payment
Other applicable req.:
1. For claiming expenses of sale Proof of claimed deductions such as official receipt and/or invoices
2. For unlisted stocks Audited Financial Statement of the issuing corporation nearest the transaction date
3. For listed shares, Price published in newspapers on the transaction date 4. Others
- Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized representative, if tax exempt
- Such other requirements as may be required by law/rulings/regulations/etc.
15
Duration :
How to Avail of the Services:
Taxpayer
Present the documents per Checklist of Documentary Requirements (CDR)
Receive approved CDR
Taxpayer
Present the documents per Checklist of Documentary Requirements (CDR)
Receive approved CDR
360 minutes
Activity
1. Verifies TIN of Taxpayer (TP) with Taxpayer Service Section (TSS). Refer to TSS for registration, if no TIN
2. Accomplish CDR / Checks completeness and authenticity of documents (if incomplete, inform TP of lacking documents)
3. Receives documents from TP (for complete requirements)
4. Transmits CDR to Head, ONETT Team (only those with complete requirements)
5. Approves CDR
6. Releases original copy of documents presented to
BIR together with CDR indicating the requirements that have been complied with by the TP
7. If necessary, conduct ocular inspection per approval of the Head, ONETT Team but should be conducted w/in the 5-day period prior to the issuance of CAR. 1
8. Computes the Tax Due using the ONETT Computation Sheet (OCS)
Note: This can be done only if all the documents per CDR have been submitted
9. Stamp "TIN VERIFIED" on the OCS if found to be in place or correct;
10. Signs and forwards together with CDR and complete documents to the Head, ONETT Team
11. Receives, reviews, signs/approves the CDR and OCS; Return to ONETT Team Member
12. Release duplicate copy of approved OCS to the TP
13. Provide TP with applicable tax returns and assist in accomplishing them
14. Require TP to pay the computed taxes at the nearest AAB
1. Verifies TIN of Taxpayer (TP) with Taxpayer Service Section (TSS). Refer to TSS for registration, if no TIN
2. Accomplish CDR / Checks completeness and authenticity of documents (if incomplete, inform TP of lacking documents)
3. Receives documents from TP (for complete requirements)
4. Transmits CDR to Head, ONETT Team (only those with complete requirements)
5. Approves CDR
6. Releases original copy of documents presented to
BIR together with CDR indicating the requirements that have been complied with by the TP
7. If necessary, conduct ocular inspection per approval of the Head, ONETT Team but should be conducted w/in the 5-day period prior to the issuance of CAR. 1
8. Computes the Tax Due using the ONETT Computation Sheet (OCS)
Note: This can be done only if all the documents per CDR have been submitted
9. Stamp "TIN VERIFIED" on the OCS if found to be in place or correct;
10. Signs and forwards together with CDR and complete documents to the Head, ONETT Team
11. Receives, reviews, signs/approves the CDR and OCS; Return to ONETT Team Member
12. Release duplicate copy of approved OCS to the TP
13. Provide TP with applicable tax returns and assist in accomplishing them
14. Require TP to pay the computed taxes at the nearest AAB
Receive approved
OCS
Accomplish applicable tax returns
File and pay tax due ( time frame
Accomplish applicable tax returns
File and pay tax due ( time frame
Processing
Time
30 minutes 30 minutes
15 minutes
10 minutes
15 minutes 10 minutes
1 day
30 minutes
5 minutes
15 minutes
30 minutes
10 minutes
30 minutes per return
2 hours
30 minutes 30 minutes
15 minutes
10 minutes
15 minutes 10 minutes
1 day
30 minutes
5 minutes
15 minutes
30 minutes
10 minutes
30 minutes per return
2 hours
Person Fees
Responsible
ONETT Team
Member and TP None
Service Sec. Staff ONETT Team Member
ONETT Team Member
ONETT Team Member
Head, ONETT Team ONETT Team Member
ONETT Team Member
ONETT Team Member
ONETT Team Member
ONETT Team Member
Head, ONETT Team
ONETT Team Member
ONETT Team Member
ONETT Team Member
ONETT Team
Member and TP None
Service Sec. Staff ONETT Team Member
ONETT Team Member
ONETT Team Member
Head, ONETT Team ONETT Team Member
ONETT Team Member
ONETT Team Member
ONETT Team Member
ONETT Team Member
Head, ONETT Team
ONETT Team Member
ONETT Team Member
ONETT Team Member
16
of payment will
depend on the
location of AAB)
Submit proof of
payment
Receive Claim Slip
Receive Claim Slip
15. Receive photocopy of proof of payments of taxes
after verifying against TP's copy
16 . Record in the ONETT Logbook
17. Issue Claim Slip (CS) to TP indicating therein the date of release of CAR.
18. Verify payment from Collection and Bank Reconciliation (CBR) & Batch Control Sheet (BCS) submitted by AABs
Note: Payment information are uploaded
to the system overnight if paid before cut-off, otherwise, on the following day.
(Per RMO 15-2003, 3 days from date of payment if data is not available in ITS)
19. Prepare Certificate Authorizing Registration Clearance (TCL) and submit to the Head, ONETT Team
20.Sign/Approve CAR / TCL
21.Release CAR and TCL to TP upon presentation of CS
TOTAL MINUTES / DAYS
16 . Record in the ONETT Logbook
17. Issue Claim Slip (CS) to TP indicating therein the date of release of CAR.
18. Verify payment from Collection and Bank Reconciliation (CBR) & Batch Control Sheet (BCS) submitted by AABs
Note: Payment information are uploaded
to the system overnight if paid before cut-off, otherwise, on the following day.
(Per RMO 15-2003, 3 days from date of payment if data is not available in ITS)
19. Prepare Certificate Authorizing Registration Clearance (TCL) and submit to the Head, ONETT Team
20.Sign/Approve CAR / TCL
21.Release CAR and TCL to TP upon presentation of CS
TOTAL MINUTES / DAYS
5 minutes
10 minutes 10 minutes
30 minutes 3 days
10 minutes 10 minutes
30 minutes 3 days
ONETT Team
Member
ONETT Team Member
ONETT Team Member
Chief, Collection Section
ONETT Support Staff Head, ONETT Team
ONETT Team Member
ONETT Team Member
ONETT Team Member
Chief, Collection Section
ONETT Support Staff Head, ONETT Team
ONETT Team Member
Claim CAR/TCL
*Form is available FREE OF CHARGE
1 Conduct of ocular inspection shall be required under the following instances:
- When there is conflict of data as to existence of improvement in documents presented; and
- Whenever the taxpayer invokes a special law (such as properties located in Areas for Priority Development) that will result in payment of a lesser tax
2 Five days – includes maximum days of uploading of payment into the system
1 Conduct of ocular inspection shall be required under the following instances:
- When there is conflict of data as to existence of improvement in documents presented; and
- Whenever the taxpayer invokes a special law (such as properties located in Areas for Priority Development) that will result in payment of a lesser tax
2 Five days – includes maximum days of uploading of payment into the system
17
(CAR) /
Tax 20 minutes
15 minutes
10 minutes
5 days 2
10 minutes
5 days 2
Processing of One Time Transactions subject to Donor’s Tax
Who may Avail :
Where to Avail :
When to Avail :
What are the Documentary Requirements :
Where to Avail :
When to Avail :
What are the Documentary Requirements :
Every person, whether natural or juridical, resident or non-resident, who transfers or causes
to transfer property by gift, whether in trust or otherwise, whether the gift is direct or indirect and whether the property is real or personal, tangible or intangible.
Revenue District Office (RDO) where the resident donor is domiciled at the time of donation, or if there is no legal residence in the Philippines, with RDO No. 39 - South QC. In the case of gifts made by a non-resident alien, the return may be filed with RDO No. 39, or with the Philippine Embassy or Consulate in the country where donor is domiciled at the time of donation.
Within thirty (30) days after the date the gift (donation) is made. A separate return will be filed each gift (donation) made on the different dates during the year reflecting therein any previous gifts made during the same calendar year. If the gift (donation) involves conjugal/community property, each spouse will file separate returns corresponding to his/her respective share in the conjugal/community property. This rule will also apply in the case of co-ownership over the property.
BIR Form 1800*
Mandatory:
- TIN of all Donors
- Notarized Deed of Donation
-Certifiedtruecopyofthelatest TaxDeclarationissuedbytheLocalAssessor'sOfficefor
land and improvement relevant to the date of transaction
- Owner's Copy for presentation purposes only together with the photocopy for authentication:
Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original
Certificate of Title(OCT)
- Sworn Declaration of No Improvement issued by the Assessor's Office, if applicable - Proof that the donee is a qualified relative of the donor, if the donation is being taxed
using the schedular rates (e.g. Birth Certificate, Marriage Contract, Baptismal Certificate,
affidavit of a third party)
- Official Receipt/Deposit Slip for this purpose and duly validated return as proof of
payment
Additional Requirements; if applicable
1. For Personal Properties
- Proof of valuation of shares of stock
a. For listed stocks - certification of the price index from the PSE/latest FMV published in the newspaper at the time of transaction
b. For unlisted stocks - latest audited financial statements of the issuing corporation with computation with the computation of the book value per share
- Certificate of Deposit/Investment/ Indebtedness/Stocks for donated cash or securities
- Certificate of Registration of motor vehicle, if any 2. Others
- Special Power of Attorney, if the signatory on the document is not the owner as appearing in the Title
- Certificate of Exemption/BIR Ruling issued by the CIR or his authorized representative if tax exempt
- Such other requirements as may be required by law/rulings/regulations/ other issuances
to transfer property by gift, whether in trust or otherwise, whether the gift is direct or indirect and whether the property is real or personal, tangible or intangible.
Revenue District Office (RDO) where the resident donor is domiciled at the time of donation, or if there is no legal residence in the Philippines, with RDO No. 39 - South QC. In the case of gifts made by a non-resident alien, the return may be filed with RDO No. 39, or with the Philippine Embassy or Consulate in the country where donor is domiciled at the time of donation.
Within thirty (30) days after the date the gift (donation) is made. A separate return will be filed each gift (donation) made on the different dates during the year reflecting therein any previous gifts made during the same calendar year. If the gift (donation) involves conjugal/community property, each spouse will file separate returns corresponding to his/her respective share in the conjugal/community property. This rule will also apply in the case of co-ownership over the property.
BIR Form 1800*
Mandatory:
- TIN of all Donors
- Notarized Deed of Donation
-Certifiedtruecopyofthelatest TaxDeclarationissuedbytheLocalAssessor'sOfficefor
land and improvement relevant to the date of transaction
- Owner's Copy for presentation purposes only together with the photocopy for authentication:
Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original
Certificate of Title(OCT)
- Sworn Declaration of No Improvement issued by the Assessor's Office, if applicable - Proof that the donee is a qualified relative of the donor, if the donation is being taxed
using the schedular rates (e.g. Birth Certificate, Marriage Contract, Baptismal Certificate,
affidavit of a third party)
- Official Receipt/Deposit Slip for this purpose and duly validated return as proof of
payment
Additional Requirements; if applicable
1. For Personal Properties
- Proof of valuation of shares of stock
a. For listed stocks - certification of the price index from the PSE/latest FMV published in the newspaper at the time of transaction
b. For unlisted stocks - latest audited financial statements of the issuing corporation with computation with the computation of the book value per share
- Certificate of Deposit/Investment/ Indebtedness/Stocks for donated cash or securities
- Certificate of Registration of motor vehicle, if any 2. Others
- Special Power of Attorney, if the signatory on the document is not the owner as appearing in the Title
- Certificate of Exemption/BIR Ruling issued by the CIR or his authorized representative if tax exempt
- Such other requirements as may be required by law/rulings/regulations/ other issuances
18
Duration : 360 minutes
How to Avail of the Service:
Taxpayer
Present the documents per
Present the documents per
1. Verifies TIN of Taxpayer (TP) with Taxpayer Service
Section (TSS). Refer to TSS for registration, if no TIN
2. Accomplish CDR / Checks completeness and authenticity of documents (if incomplete, inform TP of lacking documents)
3. Receives documents from TP (for complete requirements)
4. Transmits CDR to Head, ONETT Team (only those with complete requirements)
5. Approves CDR
6. Releases original copy of documents presented to
BIR together with CDR indicating the requirements that have been complied with by the TP
7. If necessary, conduct ocular inspection per approval of the Head, ONETT Team but should be conducted w/in the 5-day period prior to the issuance of CAR. 1
8. Computes the Tax Due using the ONETT Computation Sheet (OCS)
Note: This can be done only if all the documents per CDR have been submitted
9. Stamp "TIN VERIFIED" on the OCS if found to be in place or correct
10. Signs and forwards together with CDR and complete documents to the Head, ONETT Team
11. Receives, reviews, signs/approves the CDR and OCS; Return to ONETT Team Member
12. Release duplicate copy of approved OCS to the TP
13. Provide TP with applicable tax returns and assist in accomplishingthem
2. Accomplish CDR / Checks completeness and authenticity of documents (if incomplete, inform TP of lacking documents)
3. Receives documents from TP (for complete requirements)
4. Transmits CDR to Head, ONETT Team (only those with complete requirements)
5. Approves CDR
6. Releases original copy of documents presented to
BIR together with CDR indicating the requirements that have been complied with by the TP
7. If necessary, conduct ocular inspection per approval of the Head, ONETT Team but should be conducted w/in the 5-day period prior to the issuance of CAR. 1
8. Computes the Tax Due using the ONETT Computation Sheet (OCS)
Note: This can be done only if all the documents per CDR have been submitted
9. Stamp "TIN VERIFIED" on the OCS if found to be in place or correct
10. Signs and forwards together with CDR and complete documents to the Head, ONETT Team
11. Receives, reviews, signs/approves the CDR and OCS; Return to ONETT Team Member
12. Release duplicate copy of approved OCS to the TP
13. Provide TP with applicable tax returns and assist in accomplishingthem
Processing
Time
30 minutes 30 minutes
15 minutes
10 minutes
15 minutes 10 minutes
1 day
30 minutes
5 minutes
15 minutes
30 minutes
10 minutes
30 minutes per return
30 minutes 30 minutes
15 minutes
10 minutes
15 minutes 10 minutes
1 day
30 minutes
5 minutes
15 minutes
30 minutes
10 minutes
30 minutes per return
Person Fees
Responsible
ONETT Team
Member and TP None
Service Sec. Staff ONETT Team Member
ONETT Team Member
ONETT Team Member
Head, ONETT Team ONETT Team Member
ONETT Team Member
ONETT Team Member
ONETT Team Member
ONETT Team Member
Head, ONETT Team
ONETT Team Member
ONETT Team Member
ONETT Team
Member and TP None
Service Sec. Staff ONETT Team Member
ONETT Team Member
ONETT Team Member
Head, ONETT Team ONETT Team Member
ONETT Team Member
ONETT Team Member
ONETT Team Member
ONETT Team Member
Head, ONETT Team
ONETT Team Member
ONETT Team Member
Activity
Checklist
Documentary
Requirements
(CDR)
of
Receive approved
CDR
Receive approved
OCS
Accomplish applicable tax returns
Accomplish applicable tax returns
19
File and pay tax
due ( time frame
of payment will
depend on the
location of AAB)
Submit proof of
payment
Receive Claim Slip
Receive Claim Slip
14. Require TP to pay the computed taxes at the
nearest AAB
15. Receive photocopy of proof of payments of taxes after verifying against TP's copy
16. Record in the ONETT Logbook
17. Issue Claim Slip (CS) to TP indicating therein the date of release of CAR.
18. Verify payment from Collections and Bank Reconciliation (CBR) & Batch Control Sheet (BCS) submitted by AABs
Note: Payment information are uploaded
to the system overnight if paid before cut-off, otherwise, on the following day.
(Per RMO 15-2003, 3 days from date of payment if data is not available in ITS)
19. Prepare Certificate Authorizing Registration (CAR) / Tax Clearance (TCL) and submit to the Head, ONETT Team
20.Sign/Approve CAR/TCL
21.Release CAR and TCL to TP upon presentation of
of CS
TOTAL MINUTES / DAYS
15. Receive photocopy of proof of payments of taxes after verifying against TP's copy
16. Record in the ONETT Logbook
17. Issue Claim Slip (CS) to TP indicating therein the date of release of CAR.
18. Verify payment from Collections and Bank Reconciliation (CBR) & Batch Control Sheet (BCS) submitted by AABs
Note: Payment information are uploaded
to the system overnight if paid before cut-off, otherwise, on the following day.
(Per RMO 15-2003, 3 days from date of payment if data is not available in ITS)
19. Prepare Certificate Authorizing Registration (CAR) / Tax Clearance (TCL) and submit to the Head, ONETT Team
20.Sign/Approve CAR/TCL
21.Release CAR and TCL to TP upon presentation of
of CS
TOTAL MINUTES / DAYS
2 hours
5 minutes
10 minutes 10 minutes
30 minutes 3 days
20 minutes 15 minutes
10 minutes
5 days 2
5 minutes
10 minutes 10 minutes
30 minutes 3 days
20 minutes 15 minutes
10 minutes
5 days 2
ONETT Team
Member
ONETT Team Member
ONETT Team Member
ONETT Team Member
Chief, Collection Section
ONETT Support Staff Head, ONETT Team
ONETT Team Member
ONETT Team Member
ONETT Team Member
ONETT Team Member
Chief, Collection Section
ONETT Support Staff Head, ONETT Team
ONETT Team Member
Claim CAR/TCL
*Form is available FREE OF CHARGE
1 Conduct of ocular inspection shall be required under the following instances:
- When there is conflict of data as to existence of improvement in documents presented; and
- Whenever the taxpayer invokes a special law (such as properties located in Areas for Priority Development) that will result in payment of a lesser tax
2 Five days – includes maximum days of uploading of payment into the system
1 Conduct of ocular inspection shall be required under the following instances:
- When there is conflict of data as to existence of improvement in documents presented; and
- Whenever the taxpayer invokes a special law (such as properties located in Areas for Priority Development) that will result in payment of a lesser tax
2 Five days – includes maximum days of uploading of payment into the system
20
Processing of Permit to Operate as a Manufacturer, Producer, Trader and / or Importer
of Excisable Articles
Who may avail
Where to avail
What are the Documentary Requirements
What are the Documentary Requirements
:
:
:
:
Taxpayers desiring to operate as manufacturer, producer
and/or importer of excisable products
Excise Taxpayers Regulatory Division (Formerly Large Taxpayers Assistance Division II), National
Office
1. Request letter
2. Importer/manufacturer'ssuretybond(100,000.00-initial) 3. SECcertificateofregistration
4. Articles of Incorporation & By-laws 5. Mayor's permit
6. BIR certificate of registration (with latest registration fee [bir form 0605])
7. Latest Income Tax Return
8. Plat & plan of the warehouse if manufacturer - blueprint 9. Certificate of registration from DTI in case of individual 10. Location map of the production/ assembly plant
of the importer's or dealer's warehouse
11. Dealership agreement between manufacturer /
assembler or importer and dealer, in the case of dealer 12. Others: (as applicable)
Excise Taxpayers Regulatory Division (Formerly Large Taxpayers Assistance Division II), National
Office
1. Request letter
2. Importer/manufacturer'ssuretybond(100,000.00-initial) 3. SECcertificateofregistration
4. Articles of Incorporation & By-laws 5. Mayor's permit
6. BIR certificate of registration (with latest registration fee [bir form 0605])
7. Latest Income Tax Return
8. Plat & plan of the warehouse if manufacturer - blueprint 9. Certificate of registration from DTI in case of individual 10. Location map of the production/ assembly plant
of the importer's or dealer's warehouse
11. Dealership agreement between manufacturer /
assembler or importer and dealer, in the case of dealer 12. Others: (as applicable)
Duration
How to Avail of the Service
TAXP AYER
File Application withtheExcise Taxpayers Regulatory Division BIR-National Office Building together with the required documents
How to Avail of the Service
TAXP AYER
File Application withtheExcise Taxpayers Regulatory Division BIR-National Office Building together with the required documents
:
:
153 minutes
PROCEDURES
PROCEDURES
PROCESSING
TIME
(IN MINUTE)
10
2
3 slip to the application 3
(IN MINUTE)
10
2
3 slip to the application 3
PERSON Fees
RESPONSIBLE
Receiving Officer
Computer Operator
Section Chief
Receiving Officer
Computer Operator
Section Chief
1. Pre-screen application and supporting documents to
determine the completeness of documentary requirements
submitted by taxpayers
2. Receive application and its attachments if in order, otherwise require lacking requirements from taxpayer
2. Receive application and its attachments if in order, otherwise require lacking requirements from taxpayer
3. Record application in database
4. Assign a Document Locator Number (DLN), and a routing
5. Assign a Revenue Officer to the application for processing
6. Endorse application to the Section Chief for his notation
7. Affix initials on routing slip
8. Endorse application to the assigned Revenue Officer
9. Evaluate application documents whether the same requires resolution of technical/factual data (for referral to Laboratory Unit)
8. Endorse application to the assigned Revenue Officer
9. Evaluate application documents whether the same requires resolution of technical/factual data (for referral to Laboratory Unit)
2
1
3
1 15
1 15
21
Schedule ocular
inspection of
premises
Submit additional documentary requirements
Submit Surety Bond for registration
Submit additional documentary requirements
Submit Surety Bond for registration
Revenue Officers
10. Conduct ocular inspection of said Production
Plant/Warehouse where said excisable articles will be
produced/placed
11. Require submission of additional documentary requirements, if applicable
11. Require submission of additional documentary requirements, if applicable
Within the
scheduled
ocular
inspection date
as set by the TP
- 1 day
Within 5 days
Within 5 days
12. Prepare Revenue Officer's Report 1
13. Prepare Permit 20
14. Register Surety Bond
10
15. Affix initials thereto and endorse same to Section Chief 5
16. Review Permit/Surety Bond based on the
recommendation of the Revenue Officer and supporting
documents
17. Endorse same to Assistant Division Chief if found in order
18. Review Permit, Surety Bond and supporting documents
19. Affix initials and endorse same to the Division Chief if found in order
17. Endorse same to Assistant Division Chief if found in order
18. Review Permit, Surety Bond and supporting documents
19. Affix initials and endorse same to the Division Chief if found in order
15
2 15
3
2 15
3
Section
Chief/Excise
Taxpayers
Regulatory
Division
Assistant Division Chief/ETR D
Division Chief/ETRD
Revenue Officer/ETRD
HREA LTS- Excise
Revenue Officer/ETRD
Assistant Division Chief/ETR D
Division Chief/ETRD
Revenue Officer/ETRD
HREA LTS- Excise
Revenue Officer/ETRD
20. Review Permit, Surety Bond and supporting documents
21. Approve Permit if found in order 3
22. Endorse Permit and Surety Bond to HREA of LTS- Excise for final approval
21. Approve Permit if found in order 3
22. Endorse Permit and Surety Bond to HREA of LTS- Excise for final approval
3
Taxpayer 15
23. Approve and signs Permit and Surety Bond for release to
24. Transmit back Permit and Surety Bond for release to
Taxpayer
25. Release Permit to Taxpayer
25. Release Permit to Taxpayer
3
3
3
Total Minutes 153
15
NOTE: The processing time does not include conduct of ocular inspection and laboratory testing. The time is extended for the conduct of
ocular inspection and laboratory testing, as well as, when there are more clients.
22
Processing of Authority to Release Imported Goods (ATRIG)
Whomayavail
Where to avail
What are the Documentary Requirements
Where to avail
What are the Documentary Requirements
: ImportersOfArticlesSubjectToExciseTaxes(Petroleum,
Automobiles, Alcohol, Tobacco, Non-Essential Goods)
Importers Under The Jurisdiction Of Revenue Region Nos. 4,5,6,7,8 and 9
: Excise Taxpayers Regulatory Division (Formerly Large Taxpayers Assistance Division II), National Office
: BASIC REQUIREMENTS:
→Duly Notarized Application Form
→Bill of Lading
→Commercial Invoice
→Packing List
→Bureau of Customs (BOC) Import Entry & Internal Revenue Declaration ADDITIONAL REQUIREMENTS:
Automobiles, Alcohol, Tobacco, Non-Essential Goods)
Importers Under The Jurisdiction Of Revenue Region Nos. 4,5,6,7,8 and 9
: Excise Taxpayers Regulatory Division (Formerly Large Taxpayers Assistance Division II), National Office
: BASIC REQUIREMENTS:
→Duly Notarized Application Form
→Bill of Lading
→Commercial Invoice
→Packing List
→Bureau of Customs (BOC) Import Entry & Internal Revenue Declaration ADDITIONAL REQUIREMENTS:
I.
AUTOMOBILE -
A) FOR SALE
→ Updated Manufacturer's/Importer's Sworn Statement
→ Affidavit of Undertaking → VIN List
B) FOR PERSONAL USE
B.1 BRAND NEW/USED CAR (returning
residence)
→ Affidavit of First & Last Importation
→ BOC Car Evaluation System (Breakdown
Computation of Duties & Taxes)
→ Photocopy of Latest Income Tax Return → Joint Undertaking (Broker & Importer) →Certication from Bureau of Import
Service
→BOC Indorsements → VIN List
→ Passport
B.2 LOCAL PURCHASE/VOLUNTARY PAYMENT (USED CAR)
→ BOC Indorsements
→ BOC Car Evaluation System (Breakdown
computation of duties & Taxes) → Indorsement from DOF
→ Certificate of Registration
→Official Receipt
→Latest Original Income Tax Return
→Company I.D.
→Passport
→Stencil of Chassis No. & Engine No. →Informal Import Declaration & Entry →Deed of Absolute Sale
→VIN List
→Photo/picture of the Vehicle
→ Updated Manufacturer's/Importer's Sworn Statement
→ Affidavit of Undertaking → VIN List
B) FOR PERSONAL USE
B.1 BRAND NEW/USED CAR (returning
residence)
→ Affidavit of First & Last Importation
→ BOC Car Evaluation System (Breakdown
Computation of Duties & Taxes)
→ Photocopy of Latest Income Tax Return → Joint Undertaking (Broker & Importer) →Certication from Bureau of Import
Service
→BOC Indorsements → VIN List
→ Passport
B.2 LOCAL PURCHASE/VOLUNTARY PAYMENT (USED CAR)
→ BOC Indorsements
→ BOC Car Evaluation System (Breakdown
computation of duties & Taxes) → Indorsement from DOF
→ Certificate of Registration
→Official Receipt
→Latest Original Income Tax Return
→Company I.D.
→Passport
→Stencil of Chassis No. & Engine No. →Informal Import Declaration & Entry →Deed of Absolute Sale
→VIN List
→Photo/picture of the Vehicle
23
Duration
How to Avail of the Service
How to Avail of the Service
II. PETROLEUM
→Techical Information as to the Usage of Imported Products →Certificate of Product Quality/Quantity
→Certificate of Material Source/Origin
→Certificate of Analysis
→Affidavit of Undertaking →Material Safety Data Sheet
→DOE Indorsement
→Sample label/product, if necessary
III. ALCOHOL
→Certificate of Product Quality/Quantity
→Certificate of Material Source/Origin
→Consular Certificate of Authentication from country of origin
IV. TOBACCO/MINERALPRODUCTS/POWER
→ Permit for Coal Importation
→Proof of Advance VAT Payment for Wheat Importation
→Certification that the Imported Salt is extracted from sea water duly authenticated by the Phil. Embassy at the country of origin
: 124 minutes
→Techical Information as to the Usage of Imported Products →Certificate of Product Quality/Quantity
→Certificate of Material Source/Origin
→Certificate of Analysis
→Affidavit of Undertaking →Material Safety Data Sheet
→DOE Indorsement
→Sample label/product, if necessary
III. ALCOHOL
→Certificate of Product Quality/Quantity
→Certificate of Material Source/Origin
→Consular Certificate of Authentication from country of origin
IV. TOBACCO/MINERALPRODUCTS/POWER
→ Permit for Coal Importation
→Proof of Advance VAT Payment for Wheat Importation
→Certification that the Imported Salt is extracted from sea water duly authenticated by the Phil. Embassy at the country of origin
: 124 minutes
:
24
TAXPAYER
File Application for ATRIG, together with the documentary requirements, for articles subject to Excise Tax.
(Excise-registered taxpayers are also required to apply for ATRIG for importations related to their business)
File Application for ATRIG, together with the documentary requirements, for articles subject to Excise Tax.
(Excise-registered taxpayers are also required to apply for ATRIG for importations related to their business)
PROCEDURES
1. Pre-screen Application and supporting documents to determine whether:
a) Importer is registered and with appropriate import permit
b) Basic prescribed importation documents are complete
2. Receive Application
3. Endorse Application to Data Unit for recording
4. Record Application in Database
5. Assign a Document Locator Number (DLN), an Office Control Number (OCN) and attach Routing Slip to the Application
6. Assign a Revenue Officer to the Application for processing
7. Endorse Application to the Section Chief for his notation
8. Affix initials on Routing Slip
9. Endorse Application to the assigned Revenue Officer
10. Receive assigned application
11. Evaluate application documents whether the same requires any of the following:
a. Conduct of ocular inspection
b. Resolution of technical/factual issue (For referral to Laboratory Unit)
c. Resolution of a legal issue (For referral to the Law Division)
12. Otherwise, compute the Excise Tax Due or grant the Tax Exemption on the article, as the case may be
13. Assign and prepare/issue ATRIG Form No. 1918
14. Affix Initials thereto and endorse same to the Section Chief
15. Review ATRIG based on the recommendation of the Revenue Officer and supporting documents
16. Endorse same to Assistant Division Chief if found in order
1. Pre-screen Application and supporting documents to determine whether:
a) Importer is registered and with appropriate import permit
b) Basic prescribed importation documents are complete
2. Receive Application
3. Endorse Application to Data Unit for recording
4. Record Application in Database
5. Assign a Document Locator Number (DLN), an Office Control Number (OCN) and attach Routing Slip to the Application
6. Assign a Revenue Officer to the Application for processing
7. Endorse Application to the Section Chief for his notation
8. Affix initials on Routing Slip
9. Endorse Application to the assigned Revenue Officer
10. Receive assigned application
11. Evaluate application documents whether the same requires any of the following:
a. Conduct of ocular inspection
b. Resolution of technical/factual issue (For referral to Laboratory Unit)
c. Resolution of a legal issue (For referral to the Law Division)
12. Otherwise, compute the Excise Tax Due or grant the Tax Exemption on the article, as the case may be
13. Assign and prepare/issue ATRIG Form No. 1918
14. Affix Initials thereto and endorse same to the Section Chief
15. Review ATRIG based on the recommendation of the Revenue Officer and supporting documents
16. Endorse same to Assistant Division Chief if found in order
PROCESSING
TIME PERSON Fees
TIME PERSON Fees
25
(IN MINUTE)
10
2 3
3 3
3 1 2 1
1 15
15 5 3 5 3
10
2 3
3 3
3 1 2 1
1 15
15 5 3 5 3
RESPONSIBLE
Receiving
Officer Stamp
Computer Operator, Data Unit
Section Chief
Revenue Officer
Receiving
Officer Stamp
Computer Operator, Data Unit
Section Chief
Revenue Officer
Section
Chief
P15 Doc.
17. Review ATRIG and supporting documents
5
3
3
3 5
3 3
3
3
3
2
5
3
3
3 5
3 3
3
3
3
2
5
Assistant
Division
Chief,
ETRD
Division Chief, ETRD
Computer Operator, Data Unit
Section Chief
Assistant Division Chief, ETRD
Division Chief, ETRD
Computer Operator, Data Unit
HREA, LTS- Excise
Computer Operator,
Data Unit / Liaison Officer Computer Operator, Data unit Section Chief
Computer Operator, Data Unit Liaison Officer
Division Chief, ETRD
Computer Operator, Data Unit
Section Chief
Assistant Division Chief, ETRD
Division Chief, ETRD
Computer Operator, Data Unit
HREA, LTS- Excise
Computer Operator,
Data Unit / Liaison Officer Computer Operator, Data unit Section Chief
Computer Operator, Data Unit Liaison Officer
18. Affix initials and endorse same to the Division
Chief
19. Review ATRIG and supporting documents
20. Approve and sign ATRIG
21. Update status of application with approved ATRIG on database
22. Prepare transmittal letter to Bureau of Customs (BOC) for approved ATRIGs
23. Affix initials and endorse transmittal letter together with approved ATRIGs to Section Chief
24. Affix initials on transmittal letter of approved ATRIGs and endorse same to Asst. Div. Chief
25. Affix initials on transmittal letter of approved ATRIGs and endorse same to Div. Chief
26. Affix initials on transmittal letter of approved ATRIGs and endorse same to the HREA of LTS- Excise for final approval
27. Submit transmittal letter and ATRIGs to the Office of HREA- LTS-Excise
28. Signs Transmittal Letter
19. Review ATRIG and supporting documents
20. Approve and sign ATRIG
21. Update status of application with approved ATRIG on database
22. Prepare transmittal letter to Bureau of Customs (BOC) for approved ATRIGs
23. Affix initials and endorse transmittal letter together with approved ATRIGs to Section Chief
24. Affix initials on transmittal letter of approved ATRIGs and endorse same to Asst. Div. Chief
25. Affix initials on transmittal letter of approved ATRIGs and endorse same to Div. Chief
26. Affix initials on transmittal letter of approved ATRIGs and endorse same to the HREA of LTS- Excise for final approval
27. Submit transmittal letter and ATRIGs to the Office of HREA- LTS-Excise
28. Signs Transmittal Letter
29. Receive approved Transmittal Letter and 2
ATRIGs from the Office of HREA, LTS - Excise
30. Encode data on approved ATRIG in the e2m
Customs System of Bureau of Customs (BOC)
31. Approve via electronic signature the encoded data. Immediately thereafter, system generates BOC License Number for the transaction
31. Approve via electronic signature the encoded data. Immediately thereafter, system generates BOC License Number for the transaction
2
3
32. Write BOC License Number on the ATRIG 1
33. Deliver approved ATRIGs, together with the
approved transmittal letter/s, to the Bureau of
Customs (BOC)
Every 2pm of
each working
day
Total Minutes 12
Note: The processing time does not include conduct of ocular inspection and laboratory testing and for the resolution of legal
4
issues, if there are any, in which case, processing time will be extended. It will be further extended, if there are more clients. m
in
26 ut es
issues, if there are any, in which case, processing time will be extended. It will be further extended, if there are more clients. m
in
26 ut es
Processing and Issuance of Tax Clearance (TCL ) for Bidding Purposes
Who may avail :
Where to avail : What are the Documentary Requirements :
Duration : How to Avail of the Service :
Where to avail : What are the Documentary Requirements :
Duration : How to Avail of the Service :
Taxpayers intending to join public bidding in government agencies
Collection Enforcement Division, National Office
1. Receipt of payment of Certification Fee
2. 2 Documentary Stamps
3. Authorization Letter
4. Application Form for TCL
5. Proof of EFPS enrollment/filing/payment
3. Authorization Letter
4. Application Form for TCL
5. Proof of EFPS enrollment/filing/payment
80 minutes
|
Applicant /
Taxpayer
|
Activity
|
Processing
Time
|
Person Responsible
|
Fees
|
Submit
Application form
with required
documents
1.Receive the duly notarized Application Form
together with the required documents and check if
tax clearance has been previously issued.
2.Check completeness of documents presented by taxpayer, if not complete, request taxpayer to submit lacking documents.
3. Issue claim stub.
4. Record in the logbook.
5. Transmit application form together with all documents to Verifier.
6.Verify TIN of Taxpayer, If none yet, request taxpayer to apply/ register with Revenue District Office who has jurisdiction over his place of business.
7. Verify whether taxpayer is enrolled in Electronic Filing and Payment System (EFPS), if not, request taxpayer to enroll in the district office.
8. Verify whether taxpayer has delinquent account, if there is, inform taxpayer to settle first the liability before the Tax Clearance (TCL) will be issued.
9. Transmit to TCL Recorder, in case of no tax liability/ies
10. Assign TCL control number.
11. Transmit to Processor.
12. Encode and print TCL.(BIR Form 17.14B)
13. Route the TCL for review and initials of the verifiers, processors, Section Chief, and Assistant Division Chief.
14. Approve and sign tax clearance.
15. Release the tax clearance to the taxpayer or his authorizedrepresentative.
TOTAL MINUTES
2.Check completeness of documents presented by taxpayer, if not complete, request taxpayer to submit lacking documents.
3. Issue claim stub.
4. Record in the logbook.
5. Transmit application form together with all documents to Verifier.
6.Verify TIN of Taxpayer, If none yet, request taxpayer to apply/ register with Revenue District Office who has jurisdiction over his place of business.
7. Verify whether taxpayer is enrolled in Electronic Filing and Payment System (EFPS), if not, request taxpayer to enroll in the district office.
8. Verify whether taxpayer has delinquent account, if there is, inform taxpayer to settle first the liability before the Tax Clearance (TCL) will be issued.
9. Transmit to TCL Recorder, in case of no tax liability/ies
10. Assign TCL control number.
11. Transmit to Processor.
12. Encode and print TCL.(BIR Form 17.14B)
13. Route the TCL for review and initials of the verifiers, processors, Section Chief, and Assistant Division Chief.
14. Approve and sign tax clearance.
15. Release the tax clearance to the taxpayer or his authorizedrepresentative.
TOTAL MINUTES
10 minutes
3 minutes
3 minutes 3 minutes
3 minutes 3 minutes
3 minutes 5 minutes
3 minutes
2 minutes
2 minutes 10 minutes 20 minutes
5 minutes 5 minutes
80 minutes
3 minutes
3 minutes 3 minutes
3 minutes 3 minutes
3 minutes 5 minutes
3 minutes
2 minutes
2 minutes 10 minutes 20 minutes
5 minutes 5 minutes
80 minutes
Receiving Clerk
Receiving Clerk
Receiving Clerk Receiving Clerk
Receiving Clerk Verifier
Verifier Verifier
Verifier
TCL Recorder TCL Recorder Processor
Verifier, Processor, Chief Accounts Receivable Section, Asst. Div. Chief,
Chief
TCL Recorder/Releasing Officer
Receiving Clerk
Receiving Clerk Receiving Clerk
Receiving Clerk Verifier
Verifier Verifier
Verifier
TCL Recorder TCL Recorder Processor
Verifier, Processor, Chief Accounts Receivable Section, Asst. Div. Chief,
Chief
TCL Recorder/Releasing Officer
P100 Cert.
Fee & P15
per doc.
stamp
Presents
stub and receive TCL
stub and receive TCL
claim
Note : The 1 hour and 20 minutes processing time is for one or two clients being served at one time.
The time is extended when there are more clients.
27
Processing and Issuance of Delinquency Verifications (for foreign corporations /
individuals, not yet registered in the BIR)
Who may avail
Where to avail
What are the Documentary Requirements
Duration
How to Avail of the Service
Where to avail
What are the Documentary Requirements
Duration
How to Avail of the Service
:
: :
: :
: :
: :
Foreign corporations / individuals not registered in the Philippines intending to
join bidding in Philippine government agencies
Collection Enforcement Division, National Office
1. Receipt of payment of Certification Fee
2. 2 Documentary Stamps
3. Authorization Letter
4. Application Form for
TCL
5. Proof of EFPS enrollment/filing/payment
3. Authorization Letter
4. Application Form for
TCL
5. Proof of EFPS enrollment/filing/payment
66 minutes
|
Taxpayer
|
Activity
|
Processing
Time
|
Person
Responsible
|
Fees
|
Submit
Application form
with required
documents
1 Receive the duly notarized Application Form
together with the required documents and
check if tax clearance has been previously
issued.
2 Check completeness of documents presented by taxpayer, if not complete, request taxpayer to submit the lacking documents.
3 Record in the logbook.
4 Transmit application form together with all documents to Verifier.
2 Check completeness of documents presented by taxpayer, if not complete, request taxpayer to submit the lacking documents.
3 Record in the logbook.
4 Transmit application form together with all documents to Verifier.
2 minutes
3 minutes
3 minutes 3 minutes
3 minutes
5 minutes
3 minutes
2 minutes
2 minutes 10 minutes
20 minutes
3 minutes
3 minutes 3 minutes
3 minutes
5 minutes
3 minutes
2 minutes
2 minutes 10 minutes
20 minutes
Receiving Clerk
Receiving Clerk
Receiving Clerk Receiving Clerk
Verifier
Verifier
Verifier
TCL Recorder TCL Recorder Processor
Verifier,Processor, Chief A/R Section, Assist. Div. Chief
Receiving Clerk
Receiving Clerk Receiving Clerk
Verifier
Verifier
Verifier
TCL Recorder TCL Recorder Processor
Verifier,Processor, Chief A/R Section, Assist. Div. Chief
P100 Cert.
Fee & P15 per
doc. stamp
5 Verify TIN of Taxpayer. If there is, a tax
clearance certificate shall be issued not a
delinquency verification following
procedures in the issuance of TCL for bidding
purposes.
6 Verify whether taxpayer has delinquent account, if there is, inform taxpayer to settle first the liability before the Delinquency Verification (DV) will be issued.
7 Transmit to TCL Recorder, in case of no tax liability/ies.
8 Assign TCL control number.
9 Transmit to Processor.
10 Encode and print DV (BIR Form 17.14B)
11 Route the DV for review and initials of the verifiers, processors, Section Chief, and Assistant Division Chief.
6 Verify whether taxpayer has delinquent account, if there is, inform taxpayer to settle first the liability before the Delinquency Verification (DV) will be issued.
7 Transmit to TCL Recorder, in case of no tax liability/ies.
8 Assign TCL control number.
9 Transmit to Processor.
10 Encode and print DV (BIR Form 17.14B)
11 Route the DV for review and initials of the verifiers, processors, Section Chief, and Assistant Division Chief.
28
the
|
12 Approve and sign delinquency verification.
|
5 minutes
|
Chief
|
||
|
13 Release the delinquency verification to the
requesting division
|
5 minutes
|
Releasing Clerk
|
||
|
TOTAL MINUTES
|
66 minutes
|
Note: The 1 hour and 6 minutes processing time is for one or two clients being served at one time.
The time is extended when there are more clients.
29
Processing of Request for the Issuance of VAT Exemption Certificates (VEC) and or VAT
Exemption ID Cards (VEIC) in favor of Embassies and its Personnel (covering purchase of
goods and services)
Who may avail
Where to avail
What are the Documentary
Requirements
Where to avail
What are the Documentary
Requirements
: Any qualified Embassy, Qualified Embassy personnel and
Qualified Embassy personnel dependent (spouse)
: International Tax Affairs Division, National Office
: 1. Note Verbale, from the concerned embassy requesting the issuance of or renewal of the embassy or embassy personnel/s’ VEC/VEIC
2. Favorable DFA Indorsement on the application, indicating the name of the embassy and / or embassy personnel for whom the VEC / VEIC is requested
to be issued citing basis
3. Copy of signed DFA Diplomatic I.D. 4.DFAlistofcountriesgivingVAT exemptiononthepurchaseofvehicles
(regularly submitted by the DFA to BIR) For renewals:
For Lost or Destroyed VEC/VEIC
1. Same as 1-4 above
2. Duly notarized affidavit of loss.
: 265 minutes
: International Tax Affairs Division, National Office
: 1. Note Verbale, from the concerned embassy requesting the issuance of or renewal of the embassy or embassy personnel/s’ VEC/VEIC
2. Favorable DFA Indorsement on the application, indicating the name of the embassy and / or embassy personnel for whom the VEC / VEIC is requested
to be issued citing basis
3. Copy of signed DFA Diplomatic I.D. 4.DFAlistofcountriesgivingVAT exemptiononthepurchaseofvehicles
(regularly submitted by the DFA to BIR) For renewals:
-
Same as 1-4 above
-
Surrender of copy of old VEC / VEIC
For Lost or Destroyed VEC/VEIC
1. Same as 1-4 above
2. Duly notarized affidavit of loss.
: 265 minutes
Duration
30
How to Avail of the Service :
Taxpayer
Submits a request for the issuance
or renewal of VAT Exemption Certificates (VECs) and / or VAT Exemption ID Cards (VEICs) in favor of
Embassies and its qualified personnel
Taxpayer
Submits a request for the issuance
or renewal of VAT Exemption Certificates (VECs) and / or VAT Exemption ID Cards (VEICs) in favor of
Embassies and its qualified personnel
Processing
Time
5 minutes 10 minutes
15 minutes 10 minutes
30 minutes 30 minutes 15 minutes 15 minutes 15 minutes
30 minutes
15 minutes
15 minutes
15 minutes
15 minutes 15 minutes
15 minutes
265 mins
5 minutes 10 minutes
15 minutes 10 minutes
30 minutes 30 minutes 15 minutes 15 minutes 15 minutes
30 minutes
15 minutes
15 minutes
15 minutes
15 minutes 15 minutes
15 minutes
265 mins
Person Fees
Responsible
Receiving Clerk None (RC)
RC
Sec. Chief (SC)
Case Officer (CO)
CO CO
SC Assistant Division Chief (ADC) Division Chief (DC) CO, SC, ADC, DC
RC
RC-LS
HREA-
LS TA- ACIR ACIR-LS
RC
Receiving Clerk None (RC)
RC
Sec. Chief (SC)
Case Officer (CO)
CO CO
SC Assistant Division Chief (ADC) Division Chief (DC) CO, SC, ADC, DC
RC
RC-LS
HREA-
LS TA- ACIR ACIR-LS
RC
1.
2.
3. 4.
5.
6. 7.
8. 9.
10. 11.
3. 4.
5.
6. 7.
8. 9.
10. 11.
Activity
Receive the request from the BIR Records Div. and log the request
Prepare and attach an Assignment Slip to the request and transmits the same to the SC
Initial review of the request and assign to CO
Check and review the validity and completeness of the
documents.
Prepare letter and communicates with the DFA, Embassy to request further compliance
Process VEC/VEIC
Review and forward the same to the ADC, with comments, as necessary.
Review the VEC/VEIC and forwards the same to the DC. Review the VEC/VEIC and initials or gives instructions to
redraft or finalize, as appropriate.
Incorporate corrections, print and route to the SC, ADC
and DC
Forwards the entire docket to the Legal Service (LS)
Receive the request from the BIR Records Div. and log the request
Prepare and attach an Assignment Slip to the request and transmits the same to the SC
Initial review of the request and assign to CO
Check and review the validity and completeness of the
documents.
Prepare letter and communicates with the DFA, Embassy to request further compliance
Process VEC/VEIC
Review and forward the same to the ADC, with comments, as necessary.
Review the VEC/VEIC and forwards the same to the DC. Review the VEC/VEIC and initials or gives instructions to
redraft or finalize, as appropriate.
Incorporate corrections, print and route to the SC, ADC
and DC
Forwards the entire docket to the Legal Service (LS)
and logs the release of the docket.
12. Receive the VEC / VEIC, logs the same in the logbook and
forwards it to Head Revenue Executive Assistant – Legal
Service (HREA-LS)
13. Review the VEC / VEIC and approve/initial the same and
forward it to the ACIR’s Technical Assistant (TA) for review 14. Review and forward the VEC/VEIC to the ACIR for signature 15. Sign/approve the ruling and return the same to International Tax
Affairs Division (ITAD)
16. Log the receipt of the ruling, number the ruling and release the same to embassy personnel/duly authorized
representative
TOTAL MINUTES
12. Receive the VEC / VEIC, logs the same in the logbook and
forwards it to Head Revenue Executive Assistant – Legal
Service (HREA-LS)
13. Review the VEC / VEIC and approve/initial the same and
forward it to the ACIR’s Technical Assistant (TA) for review 14. Review and forward the VEC/VEIC to the ACIR for signature 15. Sign/approve the ruling and return the same to International Tax
Affairs Division (ITAD)
16. Log the receipt of the ruling, number the ruling and release the same to embassy personnel/duly authorized
representative
TOTAL MINUTES
Note: The processing time is for one or two clients being served at one time. The time will be extended if there are more clients and if
there are other legal issues to be resolved.
31
Processing of Request for the Issuance of Ruling on Indirect Tax Exemption of Embassies and
Embassy Personnel ( Purchase of Vehicles)
Who may avail :
Where to avail :
What are the Documentary Requirements :
Duration : How to Avail of the Service :
Where to avail :
What are the Documentary Requirements :
Duration : How to Avail of the Service :
Any qualified Embassy, Qualified Embassy personnel
International Tax Affairs Division (ITAD), National Office
-
Note Verbale, from the concerned embassy, requesting for the issuance of a
ruling, accompanied by copy of Pro Forma Invoice from car dealer, indicating
the amount of taxes to be exempted, amount of vehicle to be purchased, engine
number, chassis number, vehicle model
-
Favorable DFA Indorsement on the application citing basis
-
Favorable DOF Indorsement on the application, including a categorical
confirmation of ad valorem tax exemption, when necessary
-
DFA list of countries giving VAT exemption on the purchase of vehicles
(regularly submitted by the DFA to BIR)
480 minutes
Taxpayer
Submit
request for the issuance of a ruling on indirect tax exemption of Embassies and Embassy Personnel
Submit
request for the issuance of a ruling on indirect tax exemption of Embassies and Embassy Personnel
1. Receive the request from the BIR Records Div. and log the
request
2. Prepare and attach an Assignment Slip to the request and transmit the same to the SC
3. Initial review of the request and assign to CO
4. Check and review the validity and completeness of the documents
5. Prepare letter and communicates with the DFA and Embassy to request further compliance
6. Process, evaluate, and draft the ruling
7. ReviewthedraftrulingandforwardthesametotheAssistant
Division Chief (ADC), with comments, as necessary
8. Review the ruling and forward the same to the DC
9. Review the ruling and initials the same or gives instructions to
redraft or finalize the same, as appropriate
10. Incorporate corrections and print the ruling and route to the
SC, ADC and DC for their initials
11. Forward the entire docket to the Legal Service (LS) and log
the release of the docket
12. Receive the draft ruling/docket, log the same in the logbook
and forward it to Head Revenue Executive Assistant – Legal
Service (HREA-LS)
13. Review the draft ruling and approve/initial the same and
forward it to the ACIR’s Technical Assistant (TA) for review 14. Review and forward the docket to the ACIR for signature
15. Sign/approve the ruling and return the same to ITAD
16. Log the receipt of the ruling, number the ruling and release
the same to the embassy personnel / duly authorized representative
TOTAL MINUTES
2. Prepare and attach an Assignment Slip to the request and transmit the same to the SC
3. Initial review of the request and assign to CO
4. Check and review the validity and completeness of the documents
5. Prepare letter and communicates with the DFA and Embassy to request further compliance
6. Process, evaluate, and draft the ruling
7. ReviewthedraftrulingandforwardthesametotheAssistant
Division Chief (ADC), with comments, as necessary
8. Review the ruling and forward the same to the DC
9. Review the ruling and initials the same or gives instructions to
redraft or finalize the same, as appropriate
10. Incorporate corrections and print the ruling and route to the
SC, ADC and DC for their initials
11. Forward the entire docket to the Legal Service (LS) and log
the release of the docket
12. Receive the draft ruling/docket, log the same in the logbook
and forward it to Head Revenue Executive Assistant – Legal
Service (HREA-LS)
13. Review the draft ruling and approve/initial the same and
forward it to the ACIR’s Technical Assistant (TA) for review 14. Review and forward the docket to the ACIR for signature
15. Sign/approve the ruling and return the same to ITAD
16. Log the receipt of the ruling, number the ruling and release
the same to the embassy personnel / duly authorized representative
TOTAL MINUTES
Processing
Time
5 minutes
10 minutes 30 minutes
45 minutes
45 minutes
60 minutes
30 minutes 30 minutes
30 minutes
60 minutes
15 minutes
15 minutes
30 minutes 30 minutes
30 minutes 15 minutes
480 mins
5 minutes
10 minutes 30 minutes
45 minutes
45 minutes
60 minutes
30 minutes 30 minutes
30 minutes
60 minutes
15 minutes
15 minutes
30 minutes 30 minutes
30 minutes 15 minutes
480 mins
Person Fees
Responsible
Receiving Clerk None (RC)
RC Section Chief (SC)
Case Officer (CO) CO
CO
SC
Asst. Div.Chief (ADC) Division Chief (DC) CO, SC, ADC, DC
RC RC-
LS
HREA-
LS
TA-ACIR-LS, RC ACIR-LS
RC
Receiving Clerk None (RC)
RC Section Chief (SC)
Case Officer (CO) CO
CO
SC
Asst. Div.Chief (ADC) Division Chief (DC) CO, SC, ADC, DC
RC RC-
LS
HREA-
LS
TA-ACIR-LS, RC ACIR-LS
RC
Activity
Note: The processing time covers only simple request for ruling. The time will be extended if the legal issue to be resolved requires
further research and if there are more clients.
32
Processing and Issuance of Tax Credit Certificate (TCC) pursuant to Writ of Execution
Issued by Court of Tax Appeal (CTA)
Who may avail
Where to avail
What are the Documentary Requirements
Where to avail
What are the Documentary Requirements
: Taxpayer who filed for tax credit / refund with the Court of Tax Appeal (with
final decision)
: Appellate Division, National Office :
1. Application letter
2. Writ of Execution
3. SEC Registration and Articles of Incorporation
4. Tax Clearance from Collection Enforcement Division (CED)
5. Certificate of Registration
6. Registration Update
7. Entry of Judgment
8. Copy of Final Decision of the CTA (Division), CTA EnBanc, Supreme Court
: Appellate Division, National Office :
1. Application letter
2. Writ of Execution
3. SEC Registration and Articles of Incorporation
4. Tax Clearance from Collection Enforcement Division (CED)
5. Certificate of Registration
6. Registration Update
7. Entry of Judgment
8. Copy of Final Decision of the CTA (Division), CTA EnBanc, Supreme Court
Duration
How to A vail of the Service
Submit application letter with complete documentary requirements, including Writ of Execution.
How to A vail of the Service
Submit application letter with complete documentary requirements, including Writ of Execution.
Note: Required documents must be original or certified true copy
: 349 minutes
:
Taxpayer
Activity
Processing Time
Person Responsible
Fees
1. Receive Application letter together with the
requirements, including Writ of Execution.
3 minutes
Receiving clerk
2. Log Application Letter
3. Transmit to Division Chief for assignment of cases
3. Transmit to Division Chief for assignment of cases
None
4. Assign to case officer-Revenue Attorney
5.Prepare letter requesting docket from the Litigation Division/ Legal Division and/ or investigating office where the taxpayer is registered, and a certification of no pending similar claim for refund/ TCC involving the same tax and same taxable year.
6. Transmit letter to Asst. Div.Chief and Division Chief for review and initial/signature
7. Review and sign letter
8. Prepare draft memo recommending issuance of Tax Credit Certificate (TCC)
9. Forward to Asst.Div.Chief for review
10. Review draft memo recommending issuance of TCC
11. Prepare final memo together with duly accomplished TCC
12. Review, initial and forward recommendation Division Chief
5.Prepare letter requesting docket from the Litigation Division/ Legal Division and/ or investigating office where the taxpayer is registered, and a certification of no pending similar claim for refund/ TCC involving the same tax and same taxable year.
6. Transmit letter to Asst. Div.Chief and Division Chief for review and initial/signature
7. Review and sign letter
8. Prepare draft memo recommending issuance of Tax Credit Certificate (TCC)
9. Forward to Asst.Div.Chief for review
10. Review draft memo recommending issuance of TCC
11. Prepare final memo together with duly accomplished TCC
12. Review, initial and forward recommendation Division Chief
3 minutes
3 minutes
5 minutes 15 minutes
3 minutes
20 minutes
120 minutes
3 minutes
30 minutes 30 minutes
15 minutes
5 minutes 15 minutes
3 minutes
20 minutes
120 minutes
3 minutes
30 minutes 30 minutes
15 minutes
Receiving clerk
Receiving clerk
Division Chief
Case Officer- Revenue Attorney
Case Officer- Revenue Attorney
Asst.Division Chief and Division Chief
Case Officer- Revenue Attorney
Case Officer- Revenue Attorney
Asst.Division Chief
Case Officer- Revenue Attorney
Asst.Division Chief
Division Chief
Case Officer- Revenue Attorney
Case Officer- Revenue Attorney
Asst.Division Chief and Division Chief
Case Officer- Revenue Attorney
Case Officer- Revenue Attorney
Asst.Division Chief
Case Officer- Revenue Attorney
Asst.Division Chief
33
13. Review and approve recommendation
14. Forward to Legal Service
30 minutes
3 minutes
Division Chief
Receiving/releasing clerk, Appellate Division
Receiving/releasing clerk, Appellate Division
15. Receive docket and transmit to Head Revenue
Executive Assistant (HREA)
16. Review and initial of recommendation by HREA and ACIR, then forward docket to the Deputy Commissioner, LIG.
16. Review and initial of recommendation by HREA and ACIR, then forward docket to the Deputy Commissioner, LIG.
Receive TCC
17. Approve recommendation and sign TCC
18. Transmit docket to Appellate Division
19. Receive docket and enroll TCC in the BIR Integrated Tax System (ITS)
20. Release TCC to taxpayer
TOTAL MINUTES
19. Receive docket and enroll TCC in the BIR Integrated Tax System (ITS)
20. Release TCC to taxpayer
TOTAL MINUTES
3 minutes
30 minutes
30 minutes 3 minutes
10 minutes 5 minutes
349 minutes
30 minutes
30 minutes 3 minutes
10 minutes 5 minutes
349 minutes
Receiving clerk,
Legal Service
HREA and ACIR
DCIR, LIG
Receiving/releasing clerk, Legal Service
Staff Staff
HREA and ACIR
DCIR, LIG
Receiving/releasing clerk, Legal Service
Staff Staff
Note: Processing time does not include waiting period for the reply of other offices. Hence the 5 hours and 49 minutes will be extended
depending on the submission of requirements by other offices, especially those in the Regional Offices.
34
Processing of Rulings on Tax consequences of Exchange of Real Properties to Correct
Mistake ( with Established Precedents )
Who may avail
Where to avail
What are the Documentary
Requirements
Where to avail
What are the Documentary
Requirements
-
: Any taxpayer or duly authorized representative
-
: Law Division, National Office
-
: 1. Original copy of the Duly Executed Deed of Exchange of Properties;
2. Certified True Copy of the Deed of Sale by and Between the Parties to the
Deed of Exchange and their respective Original Sellers;
3. Transfer Certificates of Title to the Properties held by the Parties to the
Exchange;
4. Sworn Statement of Party-in-Error; and 5.Latest Tax Declarations of the Properties.
-
: 1120 minutes
Duration
How to Avail of the Service :
How to Avail of the Service :
Taxpayer
Taxpayer file
letter-request
with
complete documentary requirements personally or by mail with the Law Division
complete documentary requirements personally or by mail with the Law Division
1 Receive request
2 Assign request
3 Evaluate request and prepare draft ruling
8 Review draft
9 Review draft
10 Review draft
Activity
4 Forward to Asst. Division Chief for review
and initial
-
5 Review draft
-
6 Review draft
7 Forward draft to Legal Service for review
11 Forward to Legal and Inspection Group for
review
12 Review draft
Processing Time
3minutes
5minutes
960 minutes
3 minutes
15 minutes
15 minutes
3 minutes
15 minutes
15 minutes
15 minutes
3 minutes
15 minutes
Person Responsible
staff
Division Chief
Revenue Attorney
staff
Asst. Division Chief
Division Chief
staff
Head Revenue Executive
Assistant
Technical Assistant
Assistant Commissioner
Technical Assistant
staff
Fees
None
13 Review draft
14 Forward draft to Commissioner's Office
15 Review draft
16 Approve and sign final ruling
17 Release ruling to the taxpayer personally
or by mail. 5 minutes staff
15 minutes
3 minutes
15 minutes
15 minutes
1120 mins
Deputy Commissioner
staff
Technical Assistant
Commissioner
TOTAL MINUTES
Note: The processing time is for 1 or 2 clients requesting for ruling. The time will be extended if there are more clients. 35
Note: The processing time is for 1 or 2 clients requesting for ruling. The time will be extended if there are more clients. 35
Processing of Rulings on Tax Exemption of Senior Citizens under R.A. 4732 (with Established
Precedents )
Who may avail
Where to avail
What are the Documentary
Requirements
Where to avail
What are the Documentary
Requirements
-
: Any taxpayer or duly authorized representative
-
: Law Division, National Office
-
: 1. Letter request from the senior citizen stating, among others, that his annual
taxable income does not exceed the poverty level;
2. Certified true copy of Birth Certificate or Baptismal Certificate, or in the absence thereof, a certificate from the National Statistics and Census Bureau or an affidavit by two (2) disinterested credible persons who know personally the senior citizen or OSCA ID card;
3. If he has a benefactor as defined in Section (2)f of Rev. Regs. No. 2-94, Certification as to the name, address, occupation, office or business address and TIN of his benefactor;
4. If employed, a copy of his withholding tax statement for the preceding taxable year; and
5. If self-employed (i.e., practice of profession, or in business as single proprietorship), a copy of his income tax return for the preceding taxable year together with the annual license or permit issued by the city or municipality where he has his principal place of business, supported by a copy of his declaration of sales or income.
-
: 1120 minutes
Duration
How to Avail of the Service :
How to Avail of the Service :
Taxpayer
Taxpayer file
letter- request
with complete
documentary
requirements personally or
by mail with the Law Division
requirements personally or
by mail with the Law Division
1 Receive request
2 Assign request
3 Evaluate request and prepare draft ruling
12 Review draft
Activity
4 Forward to Asst. Division Chief for review
and initial
-
5 Review draft
-
6 Review draft
7 Forward draft to Legal Service for review
-
8 Review draft
-
9 Review draft
-
10 Review draft
-
11 Forward to Legal and Inspection Group for
review
Processing Time
3 minutes
5 minutes
960 minutes
3 minutes
15 minutes
15 minutes
3 minutes
15 minutes
15 minutes 15 minutes 3 minutes
15 minutes 15 minutes 3 minutes
15 minutes
Person Responsible
staff
Division Chief
Revenue Attorney
staff
Asst. Division Chief
Division Chief
staff
Head Revenue Executive
Assistant
Technical Assistant
Assistant Commissioner staff
Assistant Commissioner staff
Technical Assistant
Fees
None
13 Review draft
15 minutes
Deputy Commissioner
14 Forward draft to Commissioner's Office
3 minutes
staff
min
Technuitceasl Assistant
Technuitceasl Assistant
15 Review draft
16 Approve and sign final ruling
17 Release ruling to the taxpayer personally
or by mail.
15 minutes
15 minutes
Commissioner
5 minutes
staff
min
TOTAL MINUTES
1120 mins
utes
Note: The processing time covers only simple request for ruling. The time will be extended if the legal issue to resolve requires further research,
and if there are more clients.
36
Processing of Rulings on Tax Exemption of National Housing Authority and Private Sector
Participating in Socialized Housing under R.A. 7279 (with Established Precedents )
Who may avail
Where to avail
What are the Documentary
Requirements
Where to avail
What are the Documentary
Requirements
-
: Any taxpayer or duly authorized representative
-
: Law Division, National Office
-
: 1. Copy of the Deed of Sale;
2. Copy of the corresponding Tax Declaration; 3. Copy of the Transfer Certificate of Title; 4.Photocopy of the receipt of payment of the
documentary stamp tax;
5. Sworn Statement of taxpayer that the acquired raw land shall be used for
socialized housing project;
6. Approved HLURB Subdivision Preliminary and Location clearance of the
Subdivision;
7. Certification from HLURB that taxpayer is engaged in socialized housing;
8. Certification from the HLURB that the sale of the socialized housing units to
qualified beneficiaries shall in no case exceed the maximum amount of P400,000.00 price ceiling;
-
: 1120 minutes
Duration
How to Avail of the Service :
How to Avail of the Service :
|
Taxpayer
|
Activity
|
Processing Time
|
Person Responsible
|
Fees
|
|
Taxpayer file
letter- request
with complete
documentary
requirements personally or by mail with the Law Division |
1 Receive request
|
3 minutes
|
staff
|
None
|
|
2 Assign request
|
5 minutes
|
Division Chief
|
||
|
3 Evaluate request and prepare draft ruling
|
960 minutes
|
Revenue Attorney
|
||
|
4 Forward to Asst. Division Chief for review
and initial
|
3 minutes
|
staff
|
||
|
5 Review draft
|
15 minutes
|
Asst. Division Chief
|
||
|
6 Review draft
|
15 minutes
|
Division Chief
|
||
|
7 Forward draft to Legal Service for review
|
3 minutes
|
staff
|
||
|
15 minutes
15 minutes 15 minutes 3 minutes |
Head Revenue Executive
Assistant
Technical Assistant
Assistant Commissioner staff |
||
|
review
|
||||
|
12 Review draft
|
15 minutes
|
Technical Assistant
|
||
|
13 Review draft
|
15 minutes
|
Deputy Commissioner
|
||
|
3 minutes
15 minutes
15 minutes
|
staff
Technical Assistant
Commissioner
|
||
|
17 Release ruling to the taxpayer personally
|
5 minutes
|
staff
|
||
|
or by mail.
|
||||
|
TOTAL MINUTES
|
1120 mins
|
|||
Note: The processing time covers only simple request for ruling. The time will be extended if the legal issue to resolve requires further research,
and if there are more clients.
37
Processing of Application for Certificate of Exemption for Scholarship and Job/Livelihood
Programs
Who may avail
Where to avail
:
:
Persons with low income / no income who want to avail of Scholarship
and Job/Livelihood Programs
RDO having jurisdiction over the residence of the taxpayer or where the taxpayer is registered
› Certification of Low Income / No Income signed by the Barangay Chairman of the place where the applicant resides
RDO having jurisdiction over the residence of the taxpayer or where the taxpayer is registered
› Certification of Low Income / No Income signed by the Barangay Chairman of the place where the applicant resides
What are the Documentary
Requirements :
Duration : How to Avail of the Service:
Step Taxpayer
1 Submit Barangay Certificate as to low no income and duly
affidavit
Duration : How to Avail of the Service:
Step Taxpayer
1 Submit Barangay Certificate as to low no income and duly
affidavit
› Duly notarized Affidavit of Low Income / No Income
35 minutes
P rocessing
Time
income /
notarized
RDO Activity
Receive the required documents
Interview, and evaluate the income status of the taxpayer.
Prepare certification
Approve and sign certification
Release of Exemption Certification
Receive the required documents
Interview, and evaluate the income status of the taxpayer.
Prepare certification
Approve and sign certification
Release of Exemption Certification
Person Fees
Responsible
5 minutes Chief, P 100.00 Administrative Certification
5 minutes Chief, P 100.00 Administrative Certification
2 Receive requested
Certification Document
10 minutes
10 minutes
5 minutes 5 minutes
10 minutes
5 minutes 5 minutes
Section Fee and P15.00
DST per
Chief, document Administrative
Section
Chief, Administrative Section
ARDO
Chief, Administrative Section
Chief, document Administrative
Section
Chief, Administrative Section
ARDO
Chief, Administrative Section
38
Processing of Application for Contractor’s Final Payment Release Certificate
Who may Avail
Where to Avail
What are the Documentary Requirements
What are the Documentary Requirements
:
:
:
:
Persons engaged in contract with the DPWH
1) Audit Information, Tax Exemption and Incentives Division (AITEID), National Office for contractors whose principal place of business is registered under the jurisdiction of RDOs covered by Revenue Regions 5, 6, 7 and 8.
2) RDOs outside Metro Manila having jurisdiction over the principal place of business of the contractor.
› Letter Request
› BIR Form 0217* (Formerly BIR Form No. 2555)
› Copy of contractor’s Certificate of Registration issued by the BIR;
› Contractor’s Summary of Sales to Government; (Per Project)
› Contractor’s Summary of Value-Added Tax (VAT) withheld on Sales to Government; › Contractor’s breakdown of Receipts or Collection;
› DPWH’s Summary of Remittance (E-MAP);
› DPWHS’s draft of final billing;
› Certified true copy of the following:
• DPWH Vouchers;
• BIR From Nos. 2550M/2550Q filed with BIR by the contractor;
• DPWH’s Executive Summary;
• DPWH’s Original or Revised Contract;
•DPWH’s Certificate of Completion;
• DPWH’s Certificate of Final Inspection;
• DPWH’s Certificate of Acceptance; and
• BIR Form Nos. 2307 and 2306 given by DPWH to the contractor;
› Details of Project Cost Estimates, if any;
› Notarized Sworn Declaration of the Contractor and Certification from DPWH that no payment yet has been made to other Contractor, if first and final payment of the DPWH;
› Delinquency verification from the Collection Division of the concerned Revenue Region; And
› Other documents/schedules as may be required.
1) Audit Information, Tax Exemption and Incentives Division (AITEID), National Office for contractors whose principal place of business is registered under the jurisdiction of RDOs covered by Revenue Regions 5, 6, 7 and 8.
2) RDOs outside Metro Manila having jurisdiction over the principal place of business of the contractor.
› Letter Request
› BIR Form 0217* (Formerly BIR Form No. 2555)
› Copy of contractor’s Certificate of Registration issued by the BIR;
› Contractor’s Summary of Sales to Government; (Per Project)
› Contractor’s Summary of Value-Added Tax (VAT) withheld on Sales to Government; › Contractor’s breakdown of Receipts or Collection;
› DPWH’s Summary of Remittance (E-MAP);
› DPWHS’s draft of final billing;
› Certified true copy of the following:
• DPWH Vouchers;
• BIR From Nos. 2550M/2550Q filed with BIR by the contractor;
• DPWH’s Executive Summary;
• DPWH’s Original or Revised Contract;
•DPWH’s Certificate of Completion;
• DPWH’s Certificate of Final Inspection;
• DPWH’s Certificate of Acceptance; and
• BIR Form Nos. 2307 and 2306 given by DPWH to the contractor;
› Details of Project Cost Estimates, if any;
› Notarized Sworn Declaration of the Contractor and Certification from DPWH that no payment yet has been made to other Contractor, if first and final payment of the DPWH;
› Delinquency verification from the Collection Division of the concerned Revenue Region; And
› Other documents/schedules as may be required.
39
Duration : 50 minutes**
How to Avail of the Service :
Step
1
2
1
2
Taxpayer
Submit letter of request and duly accomplished BIR Form No. 0217*
Submit letter of request and duly accomplished BIR Form No. 0217*
RDO Activity
Receive application request and required documents.
Verify existence in the ITS (Registration, Tax Payments)
Review of the docket
Sign Certification Document / BIR Form No. 0217
Release of Certification Document / BIR Form No. 0217
Receive application request and required documents.
Verify existence in the ITS (Registration, Tax Payments)
Review of the docket
Sign Certification Document / BIR Form No. 0217
Release of Certification Document / BIR Form No. 0217
Processing
Time
5 minutes
40 minutes
60 minutes** 5 minutes 5 minutes
5 minutes
40 minutes
60 minutes** 5 minutes 5 minutes
Person
Responsible
Collection Section Chief
Officer of the Day
Chief Assessment Section
RDO / ARDO
Office of the RDO/ARDO
Responsible
Collection Section Chief
Officer of the Day
Chief Assessment Section
RDO / ARDO
Office of the RDO/ARDO
Fees
P 100.00 Certification
Fee and P15.00 DST per Document
P 100.00 Certification
Fee and P15.00 DST per Document
together with the
documents
required
Receive requested Certification
Document
*Form is available FREE OF CHARGE
*Form is available FREE OF CHARGE
**Depending on the number and years of payments to be reviewed
This RMC shall take effect immediately. All revenue officials, employees, and others
concerned are enjoined to give this Revenue Memorandum Circular (RMC) a wide publicity as
possible.
H-1
FVM _____ NMA _____ EBQ _____ MLDR _____ RTDLC _____
FVM _____ NMA _____ EBQ _____ MLDR _____ RTDLC _____
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(original signed)
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue
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