APPLICATION FOR CLOSURE OF BUSINESS/CANCELLATION OF TIN

A. Venue

RDO where TIN is registered.

B. BIR Form

BIR FORM 1905 - Application for Registration Information Update for Updating / Cancellation
of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of
Registration

C. Documentary Requirements

1. Notice of closure or cessation of business;

2. Notice of Death and Death Certificate, in case of death of an individual;

3. Estate Tax Return of the decedent, if applicable;

4. List of ending inventory of goods, supplies, including capital goods;

5. Inventory of unused sales invoices/official receipts (SI/OR);

6. Unused sales invoices/official receipts and all other unutilized accounting forms (e.g.,
vouchers, debit/credit memos, delivery receipts, purchase orders, etc.) shall be physically
submitted to the RDO where the Head Office is registered or where the Authority to Print (ATP)
was secured;

7. All business notices and permits as well as the COR shall be surrendered for cancellation;

8. Other documents necessary to support the changes applied for.

D. Procedures

III. Dissolution, Merger or Consolidation of Juridical Persons

1. All taxpayers who filed for cancellation of registration due to closure/cessation or termination
of business, except for branches, shall be subjected to immediate investigation by the BIR office
concerned to determine the taxpayer’s tax liabilities.

2. For juridical persons, the TIN shall be cancelled at the time of the dissolution, merger or
consolidation resulting to termination of their corporate existence through the eventual
cancellation of their registration with the BIR.
In case of business merger or consolidation, the TIN of the dissolved juridical persons shall be
tagged with “Ceased/Dissolved” status. If one of the parties survives, its TIN must be retained,
however if a new corporation shall be established, a new TIN shall be issued to such new
juridical entity.

3. The BIR district office of the HO of the dissolved entity shall inform all the other BIR district
office, where the branches are registered, of the closure/cessation of the business.

4. To avoid generation of stop filer cases, the BIR district office, upon complete submission by
the taxpayer of the requirements shall:

a. “End date” the tax types of the taxpayer;

b. Destroy/shred in the presence of the taxpayer or his authorized representative, the unutilized
SI/ORs and other accounting forms by cutting them crosswise and lengthwise at the middle
thereof so that the same shall be divided into four (4), ensuring that the same will no longer be
used as originally intended; and
c. Return to the taxpayer the destroyed/shredded SI/ORs and other accounting forms for burning
and/or proper disposition.
d. The BIR distinct office shall issue a Tax Clearance to the taxpayer applying for cancellation of
TIN within ten (10) days from termination of its investigations and/or full settlement of the
taxpayer’s liabilities, if applicable