\TAX COM REVIEW PROGRAM

ADMINISTRATIVE REQUIREMENTS

Review Objectives
1. To determine that the Company’s:

a. Registrations and permits are duly approved by the Bureau of Internal Revenue (BIR);
b. Registrations and permits are updated; and
c. The use of cash register machine, point of sales machine or similar devices are complied with in accordance
with the invoicing and accounting requirements.

2. To advise the Company of any registration requirements that may not have been complied with.

Instructions
This tax review program should be accompanied by:
a. Registrations and permits of the Company which are appropriately cross-indexed opposite the particular item in
the review program;
b. Other memos and notes necessary to support the tax reviewer's findings and conclusions; and
c. If the answer to the item is NO, please prepare a memo for the reason of non-compliance.

All working papers for tax compliance should be filed separately.

Prepared by: __________________________ Date: ____________________
Tax Junior/Tax In-Charge

Reviewed by: __________________________ Date: ____________________

Tax Manager

Approved by: __________________________ Date: ____________________

Tax Partner
A. Registration Requirements
Procedures Yes No N/A WP Ref.
1. The Company/establishment has a BIR Certificate of
Registration (BIR Form No. 2303). The registration certificate
shall contain the following:
a. taxpayer’s name
b. taxpayer’s identification no. or TIN
c. business trade name
d. registration date
e. registered address
f. name of business
g. nature/line of business/industry
h. registered tax type
i. revenue district office or RDO

2. The Company has an updated Certificate of Registration for

any changes in the information pertaining to its registration
(such as changes in the tax type, registered address or other
taxpayer details).

3. The original Certificate of Registration of the Company is

visibly displayed.

4. The original “Notice to the Public”/“Ask for Receipt” is posted

in the Company’s place of business in on area conspicuous to
the public.

5. The Company has paid and displayed the annual registration

fee of P500 for every branch it has, if any (BIR Form No.
0605).

Note: Under RR 11-08, “branch” means separate or distinct

establishment or place of business where sales transactions are
conducted independently from the head office. Branch shall
include the following:

a. Sales outlet or establishment covered by one business/trade

name situated in one location or building;
b. Every line of business of an individual covered by a
separate business name approved by Department of Trade
and Industry (DTI) even though situated in one and the
same location;
c. Facility with administrative office;
d. Each franchise/Certificate of Public Convenience (CPC)
which the transportation operator owns or operates,
regardless of the number of units under each
franchise/CPC;
e. Real properties for lease with administrative office;
f. Each “exit/entry” gate, regardless of the number of booths
accepting tool fees thereat;
g. Unmanned sales outlets/service equipment such as
automated vending machines (AVMs), automated ticket
dispensing machines, automated teller machines (ATMs),
and the like; and
h. Mobile store/stall/booth/kiosk (except those for the mere
purpose of participating in trade exhibit for a period of less
Administrative Requirements Program – 08.10.18
than one month) which do not maintain a fixed place of
business.
i. Other separate or distinct establishments which conduct
sales transactions independent of the HO

6. The Company has registered its branch or facility situated

 Procedures Yes No N/A WP Ref.
g. Sworn Declaration of motels and other similar
establishments– On or before the last working day of
January of each year.

-nothing follows-

Administrative Requirements Program – 08.10.18

 Procedures Yes No N/A WP Ref.

Administrative Requirements Program – 08.10.18