Employees to file own registration information update

(Revenue Regulations No. 1-2020, January 09, 2020)

This Tax Alert is issued to inform all concerned on the amended guidelines in updating registration information of employees.

Pursuant to RR 1-2020, application for any change in the registration information (BIR Form 1905) shall be filed by the employee in the RDO where the employee is registered. Copy of the BIR Form 1905 as stamped received by the RDO shall be furnished by the employee to its current employer. The employer shall then make the necessary adjustments on the withholding tax of the employee based on the new information.  

Previously, under RR 11-2018, an employee is required to furnish BIR Form 1905 to his employer and the employer transmits the same to the BIR.  RR 1-2020 amends RR 11-2018 which amends RR 2-1998, the withholding tax regulations.

With this amendment, the procedures in updating registration information of employees are now aligned with the procedures provided under RMO 37-2019.