Rjb BIR Matters

APPLICATION FOR AUTHORITY TO PRINT RECEIPTS AND INVOICES REQUIREMENTS: For New Taxpayers: 1. Duly accomplished BIR Form 1906 2. Original Printer's Job Order 3. Original Copy of sample layout/template of OR/SI/CI 4. Photocopy of Loose-leaf Permit, if applicable For Old Taxpayers: 1. Duly accomplished BIR Form 1906 2. Original Printer's Job Order 3. Original Copy of sample layout/template of OR/SI/CI 4. Photocopy of previous Authority to Print Receipts and Invoices, if not available, the last series of the printed OR/SI/CI 5. Photocopy of Loose-leaf Permit, if applicable

TRANSFER OF TAXPAYERS ENGAGED IN BUSINESS OR PRACTICE OF PROFESSION (INDIVIDUAL / NON-INDIVIDUAL) A. Venue RDO having jurisdiction over the new business address, with the application copy furnished to the old RDO. 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. Copy of Amended SEC / DTI Certificate bearing the taxpayer’s new business address; 2. Copy of Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU; 3. Board Resolution approving the transfer of business address, if applicable; 4. Copy of Contract of Lease executed for the new place of business, if applicable. D. Procedures I. Branches / Facilities 1. Request for transfer of registration of branch / facility shall be f...

BIR Form 1905 Board Resolution of company closure (see sample below) Business Retirement at BPLO Request for Cancellation of business registration (see sample below) RCS Open Cases Verification Inventory List of Used & Unused Principal and Supplementary Receipts & Invoices Affidavit of No operation, if applicable Surrender original BIR Registration Certificate and "Ask for a Receipt" ITR and Audited FS for the last 3 years Books of Accounts Board resolution appointing authorized representative or SPA, if single proprietorship BOARD RESOLUTION  (SAMPLE ONLY)             I, LEE BRUCE , being the duly elected President of ABC SHOP INC., a corporation duly organized and existing under Philippine laws with main business address at 321 Aguirre Ave., BF Homes, Parañaque City, do hereby certify that during the regular meeting of the Board of Directors of ABC SHOP INC. held on December 20, 2017, the fol...

CHECKLIST OF DOCUMENTARY REQUIREMENTS FOR THE AVAILMENT OF ESTATE TAX AMNESTY Certified true copy of Death Certificate Taxpayer Identification Number (TIN) of decedent and heir/s (Take note of the birthdates of the heir/s) Estate Tax Amnesty Return (ETAR) (BIR Form No. 2118-EA) Duly accomplished Estate Tax Acceptance Payment Form (APF) (BIR Form No. 0621-EA) Affidavit of Self Adjudication or Deed of Extra-Judicial Settlement of the Estate Certification of the Barangay Captain for the last residence of the decedent and claimed Family Home, if any ID of the administrator/executor of the estate and heir/s Certified true copy of the TCT Certified true copy of the Tax Declaration Certificate of No Improvement, if applicable Certificate of Landholdings issued by City Assessor Notarized Original Special Power of Attorney (SPA) of authorized representative transacting with BIR Rjb 9/28/2019 Links: Revenue Regulations No. 6-2019 – https://www.bir.gov.ph/...

Documents Required: Taxpayer Identification Number (TIN) of Seller/s and Buyer/s Photocopy of ID of seller & buyer (take note of the birthdates) Notarized Deed of Sale Certified True Copy of Tax Declaration Certified True Copy of TCT Certificate of No Improvement Official Receipt or Acknowledgement Receipt (whichever is applicable) issued by the seller Certified true copy of previous CAR for TCT issued starting 2007 Proof of payment of taxes (Capital Gains Tax or CWT and DST) Cancellation of mortgage, if applicable Board Resolution showing authority to sell and authorized signatories to the Deed of Sale (if Seller is a corporation) Notarized Original Special Power of Attorney (SPA) of authorized representative transacting with BIR Rjb 9/28/2019 Link:  https://www.bir.gov.ph/index.php/tax-information/capital-gains-tax.html#cgt2 ************ Capital Gains Tax is a tax imposed on the gains presumed to have been realized by the ...

BIR REGISTRATION PROCEDURE FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS Tax Form BIR Form 1901- Application for Registration for Self-Employed and Mixed Income Individuals,  Non-Resident Alien Engaged in Trade/Business, Estates/Trusts Documentary Requirements › BIR Form No. 1901 › 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; › Photocopy of Mayor’s Business Permit; or Duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU; and/or Professional Tax Receipt/Occupational Tax Receipt issued by the LGU [For Professionals where PTR is not required (e.i. Consultants, Agents, Artist, Underwriters & the like)]; or DTI Certificate; › Proof of Payment of Annual Registration Fee (ARF) (if with existing TIN or applicable after TIN issuance); › BIR F...