CLARIFICATION ON REGISTRATION PROCEDURES PURSUANT TO REVENUE REGULATIONS NO. 7-2024, AS AMENDED BY REVENUE REGULATIONS NO. 11-2024

This clarifies registration procedures provided under RR No. 7-2024 as amended by RR No. 11-2024 pursuant to the Ease of Paying Taxes (EOPT) Act.
 
It addresses that every person subject to any internal revenue tax shall register with Bureau of Internal Revenue (BIR) as follows:
  1. On or before the commencement of business, for self-employed individuals, estates and trusts, corporations, and their branches, if any;
  2. Before payment of any tax due, for Corporations (Taxable or Non-taxable)/ One Time Transaction (ONETT);
  3. Before or upon filing of any applicable tax return, statement or declaration as required by the Tax Code, for Corporations, Partnerships, Associations, Cooperatives, Government Agencies and Instrumentalities (GAIs);
  4. Within 10 days from the date of employment, for Employees; and
  5. Application under Executive Order (EO) No. 98, Series of 1999.
 
To register with the BIR, taxpayers may opt to do it manually at Revenue District Office (RDO), or electronically, thru New Business Registration (NewBizReg) Portal, Tax Registration-Related Application (TRRA) Portal, Philippine Business Hub (PBH), or Online Registration and Update System (ORUS).
 
The manual applications will be processed at the RDO using the Single Window Policy where a counter was specifically established to accommodate new business registrants.
 
For submitting applications electronically, the NewBizReg Portal can be access at https://www.bir.gov.pj/newbizreg/.
The TTRA Portal, as an alternative option, caters applications via email and processes specific transactions such as:
  1. Application for TIN under EO No. 98 and ONETT
  2. Registration of Overseas Filipino Worker (OFW) and Non-Resident Citizens
  3. Application for Authority to Print
  4. Updating of Email Address using Application Sheet Form S1905
  5. Transfer of Registration of Employees and Other Non-Business Taxpayers
  6. Updating of Maiden Name (for married female)
 
For detailed procedures on how to submit application thru this portal, taxpayers may access https://www.bir.gov.ph/trraportal/. The PBH on the other hand is an online platform that aims to simplify and coordinate the business registration process of different government agencies. To submit the application, taxpayer can go to https://business.gov.ph/. Lastly, taxpayers can also register and update their registration information with the aid of ORUS. However, in cases that there are errors or technical issues using ORUS, taxpayers can manually transact at the RDO, if proof (e.g. screenshot) can be presented. Taxpayers need not present such proof if an Advisory from BIR that ORUS is unavailable was issued. The detailed procedure can be found at https://orus.bir.gov.ph/home.
 
This Circular also explains that commencement of business shall start when the first sale transaction occurred or upon the lapse of thirty (30) calendar days from the issuance of the Mayor’s Permit/ Professional Tax Receipt (PTR)/ Occupational Tax Receipt (OTR) by Local Government Unit (LGU), or Certificate of Business Name Registration (CBNR) issued by Department of Trade and Industry (DTI), or the Certificate of Registration (COR) issued by Securities and Exchange Commission (SEC), whichever comes first. Failure to observe the foregoing will be considered a violation of this provision.
 
Regarding foreign nationals, they shall be registered with the BIR following the policies and guidelines prescribed in Revenue Memorandum Order No. 28-2019.
 
For online sellers, they shall register with the BIR and declare their “store names” used in all their online pages, accounts, websites, or any e-commerce platforms. It shall be then reflected as business names in the COR. An electronic copy of COR (eCOR) shall be posted on the online seller’s websites or profile pages. Online sellers whose COR bears a Quick Response (QR) Code generated through ORUS or PBH may post such QR Code at the seller’s websites or profile pages in lieu of eCOR. For peddlers or sellers with no fixed place of business, the COR/eCOR must be in their possession, or at their place of residence, or at the Head Office, if applicable.
 
Under EOPT Act, taxpayers do not need to pay the Annual Registration Fee of Five-Hundred Pesos (₱500.00) starting January 22, 2024. There is also no need to replace the COR although the Annual Registration Fee is still shown as one of the tax types, unless there are modifications that must be reflected therein.
 
Moreover, Book of Accounts shall be registered thru ORUS in the following manner:
TYPE DEADLINE FOR REGISTRATION FREQUENCY
New Business Registrants
Manual Books of Accounts Before the deadline for filing of the initial quarterly Income Tax Return (ITR) or annual ITR, whichever comes earlier Before the full consumption of the pages of the previously registered books
Existing Business Taxpayers or Subsequent Registration of Books of Accounts
Manual Books of Accounts Before the use of the books Before the full consumption of the pages of the previously registered books
Permanently bound Loose Leaf Books of Accounts Within fifteen (15) days after the end of each taxable year, unless extended by the Commissioner or his duly authorized representative, upon request of the taxpayer before the lapse of the said period Annually
Computerized Books of Accounts Within thirty (30) days from the close of each taxable year, unless extended by the Commissioner or his duly authorized representative, upon request of the taxpayer before the lapse of the said period Annually
 

 It is not required that new sets of manual Book of Accounts be registered annually.
 
The proof of registration of the Books of Accounts shall be a QR Code Stamp. This stamp must be printed and pasted on the first page of the manual Books of Accounts and permanently bound loose leaf Books of Accounts. For computerized Books of Accounts, the QR Code Stamp shall be printed and kept for record purposes. Manual registration of Books of Accounts shall be allowed only under specific circumstances: if the taxpayer is experiencing technical issues in ORUS (with corresponding proof), the taxpayer is registering at the RDO on the deadline date, and the taxpayer is a senior citizen.
 
To transfer registration records to another RDO, the taxpayer must file BIR Form No. 1905, together with the following documentary requirements:
  1. For Transfer of Registration of Individuals Not Engaged in Business (E.O. 98/ ONETT/ Employee)
    1. BIR Form No. 1905 (2 original copies)
 
  1. For Transfer of Business Registration to Another RDO (Head Office and/or Branch)
 
  1. Submit to Old RDO
 
  1. BIR Form No. 1905 (3 original copies) all copies to be stamped “Received”
1st copy – to be forwarded to New RDO by Old RDO, attached to Transfer Related Docket (TRD)
2nd copy – Old RDO’s file copy
3rd copy – Taxpayer’s file copy
  1. Inventory List of Unused Invoices and Supplementary Invoices (for destruction if not be used in the New RDO) or letter request with Inventory List for use of the unused invoices/ supplementary invoices in the New RDO, for approval of the Old RDO (3 original copies)
 
1st copy – Old RDO’s file copy
2nd copy – New RDO’s file copy
3rd copy – Taxpayer’s file copy
  1. Notarized Transfer Commitment Form (3 original copies), if applicable/ if with open cases
 
1st copy – to be forwarded to New RDO by Old RDO, attached to TRD
2nd copy – Old RDO’s file copy
3rd copy – Taxpayer’s file copy
  1. Submit to New RDO
  1. BIR Form No. 1905 (2 original copies)
  2.  For Non-individual Taxpayers only:
    • Amended Articles of Incorporation/ Partnership/ Cooperation bearing the taxpayer's new principal business address (1 photocopy); and
    • Certificate of Filing of Amended Articles of Incorporation/ COR of Amendments to Articles of Cooperation and By-Laws (1 photocopy).
  3. For Non-individuals, Single Proprietors, except Professionals:
    • Mayor’s Business Permit; or
    • Duly received Application for Mayor’s Business Permit, if the Mayor’s Business Permit is still in process with the LGU (1 photocopy)
  4. Unused invoices and supplementary invoices for re-stamping by Old RDO with approved letter request and Inventory List (2nd copy) (1 original copy)
  5. 3rd copy of the Transfer Commitment Form, if applicable, together with the 3rd copy of BIR Form No. 1905 duly received by the old RDO (1 photocopy)
 
  1. Change of Registered Business Address Under the Jurisdiction of the Same RDO
 
  1. Form No. 1905 (2 original copies)
  2. Mayor's Permit/ DTI Certificate / SEC COR or Form for Appointment of Officers (in case of One Person Corporation) bearing the new business address (1 photocopy)
  3. Letter request, for temporary use of old invoices/ supplementary invoices (for business taxpayers), if applicable (1 original copy)
 
Application for transfer of individual taxpayers not engaged in business may be done either through ORUS or manually at the new RDO where they will transfer. However, subsequent registration from non-business taxpayer to business taxpayer shall be done directly at the RDO having jurisdiction over the business address. All open-cases or stop-filer cases, or those tax returns tagged as not filed on prescribed due date, shall be settled at the new RDO, except for those subject to audit investigations. With that, those registrations that can be transferred to another RDO shall be done within five (5) days, for branches and facilities, and within (10) days, for head office.
 
To close business registration with the BIR, taxpayers may file an application using the BIR Form No. 1905 with corresponding documentary requirements, as follows:
  1. BIR Form No. 1905 (2 original copies)
  2. List of Ending Inventory of Goods, Supplies, including Capital Goods (1 original copy)
  1. Inventory of Unused Invoices/ Supplementary Invoices, together with Unused Invoices/ Supplementary Invoices and all other unutilized accounting forms (e.g. debit/credit memos, delivery receipts, purchase orders, etc.)
  1. Original copy of business Notices and Permits (e.g. ATP, Notice to Issue Receipt/ Invoice (NIRI), Accreditation Certificate and Permit to Use – for CRM/POS, etc.) issued to taxpayer as well as original copy of the COR.
 
Even if a taxpayer ceases business operations, the Commissioner of Internal Revenue or his duly authorized representative may still conduct an audit to determine tax liability. Outstanding tax liability must be paid before a tax clearance for business closure can be issued.