Additional/alternative documentary requirements on application for BIR registration

(Revenue Memorandum Circular No. 37- 2016)

This Tax Alert is issued to inform all concerned on the updated list of documentary requirements on application for registration of individuals and juridical entities with the BIR.

Below are some of the additional or alternative documents prescribed in the amended Annex A of RMC 7-2012.

Registration of self-employed, professionals, mixed income earners: 

1. Original or certified true copy of NSO birth certificate

2. Proof of ownership/ legal possession of business

                  a. Owned place of business- photo copy of OR of RPT (current year); or transfer/ original certificate of title (TCT/OCT)

                  b. Rented place of business- photo copy of contract of lease and lessor’s permit

                  c. Free of use of business place- consent from the owner with ID and proof of ownership           

3. Contract of service

4. Two (2) valid government-issued IDs or Barangay clearance

5. Original or certified true copy of birth certificate with civil registry number of declared dependents 

Registration of employees: 

1. Local

                    a. Original or Certified True Copy of NSO birth certificate                       

                    b.  Original NSO birth certificate of dependents or certified true copy of birth certificate with civil registry number for dependents born in the current year

2. Alien

                    a. Passport; and

                    b. Working Permit

Corporations, partnerships:

1. Certificate of Recording (alternative option for the copy of SEC certificate of incorporation)

2. Proof of ownership/ legal possession of business (also for branches of the corporation)

                    a. Owned place of business- photo copy of OR of RPT (current year); or transfer/ original certificate of title (TCT/OCT)

                    b. Rented place of business- photo copy of contract of lease and lessor’s permit

                    c. Free of use of business place- consent from the owner with ID and proof of ownership

Other applications with updated documentary requirements are as follows:

1. New application for Authority to Print (ATP)

2. New registration of books of accounts

3. Securing permit for usage of:

                   a. Manual loose-leaf books of accounts and/or OR or SI

                   b. Computerized accounting system (CAS)/ computerized books of accounts (CBA) and/ or its components

4. Purely TIN issuance

5. Other Updates:

            1. Update of books of accounts

            2. Change in accounting period

You may access a copy of the RMC through the attachement below.  

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