Professional Documents
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Persons Registering
Persons Registering
Tax Form
BIR Form 1904 - Application for Registration for One-Time Taxpayer and Persons Registering
under E.O. 98 (Securing a TIN to be able to transact with any Government Office)
Documentary Requirements
› Individual
1) Any identification issued by an authorized government body (e.g. Birth Certificate, passport,
driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the
applicant;;
› Non-Individual
› Document to support transaction between a non-resident foreign corporation and the withholding
agent(e.g. bank certification, invoice, contract, etc.).
Procedures
Accomplish BIR Form 1904 and submit the same together with the documentary requirements to
the RDO having jurisdiction over the residence of the applicant.
Deadlines
› Application shall be accomplished and filed before transacting with any government agencies or
instrumentalities.
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Where to File:
Revenue District Office having jurisdiction over residence of the applicant.
How to File:
HOW / PROCEDURE
Accomplish BIR Form 1904 BIR Form 1904 and submit the same, together with the required attachments, to
the Revenue District Office having jurisdiction over residence of the applicant.
DEADLINE
Application shall be accomplished and filed before transacting with any government agencies or
instrumentalities.
RR No. 13-93, RR No. 2-96, RR No. 11-99, RR No. 11-2000, RR No. 3-2003 and RR No.12-2003
RMO No. 22-91, RMO No. 23-91, RMO No. 41-94, RMO No. 48-94, RMO No. 54-97, RMO No. 54-98,
RMO No. 82-99, RMO No. 11-2000 and RMO No. 10-2002
RMC No. 58-91, RMC No. 39-95 and RMC No. 6-2003
CODAL REFERENCE
Any person, whether natural or juridical, required under the authority of the Internal Revenue Code to make,
render or file a return, statement or other documents shall be supplied with or assigned a Taxpayer
Identification Number (TIN), which he shall indicate in such return, statement or document filed with the
Bureau of Internal Revenue for his proper identification for tax purposes.
2) Are non-resident aliens and non-resident foreign corporations receiving income from sources within the
Philippines required to register with the BIR
No, tax due from them shall be remitted/paid to the BIR by the payor who shall constitute as the withholding
agent of the tax (RMC 39-95).
3) If the taxpayer is engaged in VATable activity, but the gross sales or receipts from business or practice of
profession is P 550,000.00 or below, is he required to register
Yes, he is required to register as a Non-VAT taxpayer. However, if his gross sales or receipts is more than P
100,000.00 but does not exceed P 550,000.00, he has the option to register as VAT taxpayer. In the case of
marginal income earners with gross sales or receipts of P 100,000 and below, they have no other option but to
register as non-VAT taxpayer (RMC 39-95).
No, taxpayers are required to register only once before commencing their business. However, they are required
to pay the registration fee of P 500.00 annually.
5) Are there instances where the taxpayers are required to register more than once
Yes, registered taxpayers are required to register again in the following instances:
b) Engaging in different business activity (i.e. a VAT taxpayer engaging in a non-VAT activity or vice versa)
6) When is the taxpayer required to apply for registration and pay the registration fee
New taxpayers shall apply for registration and pay the registration fee before commencing their business.
Thereafter, taxpayers should pay the annual registration fee not later than January 31 every year.
Note: Persons engaged in either VAT or Non-VAT taxable business, whose gross sales or receipts did not
exceed P 100,000 for the immediately preceding 12-month period is exempt from paying the annual
registration fee.
All taxpayers are required to register with the RDO having jurisdiction over the head office, branch office,
place of production or storage place where inventory of goods for sale or use in business are kept.
8) Are branches, storage places and places of production also required to pay the Annual Registration Fee of P
500
Each branch is required to pay the Annual Registration Fee of P 500. However, storage and production places
are liable to the annual registration fee only when sales operations are conducted thereat.
b) Government agencies and instrumentalities, government offices not engaged in proprietary activities
c) Storage places/place of production/extension offices where no selling operations are conducted thereat
(RMO 41-94)
e) Persons engaged in either VAT or Non-VAT taxable business, whose gross sales or receipts did not exceed
P 100,000 for the immediately preceding 12-month period (RR 11-2000)
f) Persons who will be engaging in business for first time whose expected gross sales or receipts for any 12-
month period will not exceed P 100,000 (marginal income earner) (RR 11-2000)
g) Individuals earning purely compensation income/overseas workers (Sec. 236 of the NIRC)
10) Are taxpayers transferring business address within the year either within the same district or to another
district required to pay another registration fee of P 500
No, since the annual registration fee is payable annually, they are no longer required to pay the registration fee
to the new district office, provided the P 500 was already paid.
11) After complying with all the requirements for registration, what document will be issued to the taxpayer as
proof of registration
The Certificate of Registration (BIR Form 2303) will be issued not later than five (5) working days from filing
of application and submission of all documentary requirements, and upon presentation of duly validated BIR
Form 0605 as proof of payment of Annual Registration Fee or Official Receipt.
The RDO having jurisdiction of the head office, branch, storage/ production place shall issue the Certificate of
Registration.
14) How many Certificate of Registration (BIR Form 2303) shall be issued by the Revenue District Office
For every Application for Registration, there shall be a corresponding Certificate of Registration to be issued to
the head office and each branch, each storage place or each place of production being registered.
15) How are the registered activities reflected in the Certificate of Registration
The RDO issuing the Certificate of Registration shall reflect the registered activities in the Certificate by
checking the box(es) corresponding to the approved registered activities, and cross- out the boxes not
applicable. For example, if the registration is for VAT only, the RDO shall check the box for VAT and cross-
out all other boxes.
16) Why is there a need to cross-out in the Certificate of Registration the activities which have not been
applied for registration by the taxpayer
This is to prevent the taxpayer from making undue alterations in his Certificate of Registration.
17) What will the taxpayer do with the Certificate of Registration and the Proof of Payment of Annual
Registration Fee
The original copy of Certificate of Registration and the duly validated BIR Form 0605 as proof of payment of
Annual Registration Fee are required to be displayed in any conspicuous place in the head office, branch
office, storage place or place of production.
18) What are the instances when a taxpayer can apply for cancellation of his registration
A taxpayer can apply for cancellation of his registration in the following instances:
19) Is there a particular form prescribed for Application for Cancellation of Registration
20) Where shall the Application for Registration Information Update be filed
It shall be filed with the RDO who issued the Certificate of Registration. For VAT taxpayer, he shall further
notify the RDO where the Home Office is registered.
Go to the RDO who has jurisdiction over his place of business and seek assistance.