BIR Citizen's Charter

2011 BIR CITIZEN'S CHARTER TABLE OF CONTENTS Acknowledgement Message from the Commissioner Vision/Mission Guiding Principle and Values Summary List of Frontline Services Processing of Application for Taxpayer Identification Number (TIN) and Registration of Local Employee Processing of Application of TIN for E O 9 8/ONE TT Processing of Application of TIN and Registration of Self-Employed Individuals, Estates, Trust Including their branches and facilities Processing of Application for TIN and Registration of Non-Individuals including their branches and facilities Processing of Request for Certificate of Registration of (COR)/Authority to Print (ATP)/TIN Card Processing of Application for Subsequent Registration of Manual Books of Accounts Processing of Application for Subsequent Registration of Manual Books of Accounts (Looseleaf) Processing of Application for Subsequent Request for Authority to Print (ATP) Receipts/Invoices Summary of BIR Registration Frontline Services Processing of One-Time Transactions Involving Sale of Real Property/Shares of Stocks Processing of One-Time Transactions subject to Donor's Tax Processing and Issuance of Permit to Operate as Manufacturer, Producer, Trader and Importer of Excisable Articles Processing and Issuance of Authority to Release Imported Goods (ATRIG) Processing and Issuance of Tax Clearance (TCL) for Bidding Purposes Processing and Issuance of Delinquency Verification (foreign corporations/individuals, not yet registered in the BIR) Processing of Requests for the Issuance of VAT Exemption Certificates and/or VAT Exemption ID Cards in favor of Embassies and its Personnel (covering purchase of goods and services) Processing and Issuance of Rulings on Indirect Tax Exemption of Embassies and Embassy Personnel (purchase of vehicles) Processing and Issuance of Tax Credit Certificate (TCC) pursuant to Writ of Execution Issued by Court of Tax Appeals Processing of Rulings on Tax Consequences of Exchange of Real Properties to correct mistake (with established precedents) Processing of Rulings on Tax Exemption of Senior Citizens under R.A. 4732 (with established precedents) Processing of Rulings on Tax Exemption for National Housing Authority and private sector participating in socialized housing under R. A. 72 79 (with established precedents) Feedback and Redress Mechanism National Office and Revenue District Offices Directory ACKNOWLEDGEMENT The generous contributions of the Members of the Committee on the Drafting of BIR Citizen's Charter, through the sharing of their time, expertise, ideas and perspectives, are most gratefully acknowledged. Our thanks likewise go also to all the other officials and revenuers who provided their support and assistance, in various ways, in aid of our efforts to gather relevant information relative to the BIR's frontline services. ICcaST Message from the Commissioner: The dynamic American President Theodore Roosevelt once famously said "The first requisite of a good citizen in this republic of ours is that he shall be able and willing to pull his own weight." Although these words are as true today as they were a century ago, the focus on a citizen's duties often makes us forget that citizenship also carries with it certain rights and privileges, one of which is the right to be informed, and the right to fast, efficient and competent service from the agencies and instrumentalities of government. It is in light of these well-established rights that I am pleased to recognize one of the BIR's most recent accomplishments, the publication of the BIR Citizens' Charter. Gathered in this important and practical book are the procedures and requirements for the BIR's most important and indispensable services, ranging from the registration of taxpayers and the application for Taxpayer Identification Numbers (TINs), to the issuance of Tax Clearances and the granting of Tax Credit Certificates. Indeed, the Charter may well be seen as every taxpayer's essential handbook in doing business with the BIR. More than simply a means to facilitate taxpayer services, the Charter is also an instrument for transparency and good governance. By informing taxpayers of the policies and processes for these vital BIR transactions, the Charter also serves as an invitation to taxpayers to participate in the revenue service's efforts to eradicate "red tape" and ensure honesty and integrity in the delivery of services to the public. Truly, a stakeholder who is well-informed of his rights will be able to participate more intelligently in the constant quest to improve processes designed to serve his needs as a taxpayer. It is therefore in this partnership between taxpayer and tax agency that the continuing evolution of the Charter, and the enduring advocacy of transparency in governance, can be sustained. I commend the BIR officials and employees who were involved in the preparation of the Charter, and who have devoted much time and effort to ensure its timeliness and relevance. Their endeavors are an inspiration to their fellow revenuers, and the fruit of their labors will be a vital instrument in our continuing efforts to constantly improve the quality of tax administration. The road ahead is sure to be filled with many challenges, but with the Charter's assistance, we can make taxation a true collaborative endeavor of the tax agency and the public in ensuring the economic development of our country, and thus upholding a superior quality of life for the Filipino people. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue VISION The Bureau of Internal Revenue is an institution of service excellence manned by people with integrity and professionalism. MISSION The Bureau of Internal Revenue shall collect internal revenue taxes for the government. ICcaST GUIDING PRINCIPLE "Service Excellence with Integrity and Professionalism" VALUES God-fearing Innovativeness Respect Consistency Accountability Fairness Competency Synergy Transparency Summary of Frontline Services 1. Processing of Application for Taxpayer Identification Number of Local Employee 2. Processing of Application for Taxpayer Identification Number (TIN) for EO 98/ONETT 3. Processing of Application for TIN and Registration of Self-Employed Individuals, Estates, Trust including their branches and facilities 4. Processing of Application for TIN and Registration of Non-Individuals including their branches and facilities 5. Processing of Request for Certification of Certificate of Registration (COR)/Authority to Print (ATP)/TIN Card 6. Processing of Application for Subsequent Registration of Manual Books of Accounts 7. Processing of Application for Subsequent Registration of Manual Books of Accounts (Loose-leaf) 8. Processing of Application for Subsequent Request for Authority to Print (ATP) Receipts/Invoices 9. Processing of One-Time Transactions involving Sale of Real Property/Shares of Stocks ECTIHa 10. Processing of One-Time Transactions subject to Donor's Tax 11. Processing and Issuance of Permit to Operate as Manufacturer, Producer, Trader and Importer of Excisable Articles 12. Processing and Issuance of Authority to Release Imported Goods 13. Processing and Issuance of Tax Clearance for Bidding Purposes 14. Processing and Issuance of Delinquency Verification (foreign corporations/individuals, not yet registered in the BIR) 15. Processing of Requests for the Issuance of VAT Exemption Certificate and/or VAT Exemption ID Cards in favor of Embassies and its Personnel (covering purchase of goods and services) 16. Processing and Issuance of Rulings on Indirect Tax Exemption of Embassies and Embassy Personnel (purchase of vehicles) 17. Processing and Issuance of Tax Credit Certificate (TCC) pursuant to Writ of Execution Issued by Court of Tax Appeals 18. Processing of Rulings on Tax Consequences of Exchange of Real Properties to correct mistake (with established precedents) 19. Processing of Rulings on Tax Exemption of Senior Citizens under R.A. 4732 (with established precedents) 20. Processing of Rulings on Tax Exemption for National Housing Authority and private sector participating in Socialized Housing under R.A. 7279 (with established precedents) Processing of Application for Taxpayer Identification Number (TIN) of Local Employee Who may Avail: Taxpayers receiving purely compensation income either by the employee or thru his employer Where to Avail: TAEcSC 1) RDO having jurisdiction over the place of office of the employer where such employee is expected to report for work. 2) For employees of large taxpayers and corporations included under the Taxpayer Account Management Program (TAMP), their employers shall be responsible to secure the employees' TIN through the use of e-REG System. 3) Employers, other than LT or TAMP corporations, may secure the TIN of their employees, either through e-REG System or through the RDO having jurisdiction over the employer. 4) Employee with concurrent multiple employment shall secure TIN at the RDO having jurisdiction over his principal/main Employer. What are the Documentary Requirements: BIR Form 1902* Birth certificate of applicant or any valid ID that will show the applicant's complete name, birth date and signature EHTIDA Birth certificates of declared dependents if any; Waiver of husband on his right to claim additional exemptions, if wife claims exemption; Marriage contract, if married. For employers using eREG System, the above requirements shall be required from their employees. Duration : 25 minutes** How to Avail of the Service: Step Taxpayer RDO Activity Processing Person Fees Time Responsible 1 Submit duly Receive application form and 5 minutes Taxpayer None accomplished BIR verify taxpayer's and employer's Assistance Form, together existence in the ITS Officer (TAO) with the required documents Check completeness of supporting 5 minutes TAO documents Stamp received on the application 5 minutes TAO and assign Data Locator Number (DLN) Registration Encode and generate TIN 7 minutes Officer 2 Receive TIN Release TIN indicate in 3 minutes TAO taxpayer's receiving copy of (releasing) BIR Form 1902 * Form is available FREE OF CHARGE ** Processing Time per Application Note: Processing of TIN shall be based on the completeness of the documents presented. Processing of Application for Taxpayer Identification Number (TIN) for EO 98/ONETT Who and Where to Avail: 1) Applicants under E.O. 98 at any RDO provided the RDO shall use eREG System to generate the TIN, or RDO having jurisdiction over the residence address of the applicant. 2) Non-Resident Applicants Office of the Commissioner of Internal Revenue through RDO No. 39, South Quezon City; 3) TP with ONETT (Donation) RDO having jurisdiction over the residence of the donor; 4) TP with ONETT (ESTATE without proprietary activities) RDO having jurisdiction over the residence of the decedent at the time of death; 5) TP with ONETT (Sale of Real Property) RDO where the real property is located. 6) TP with ONETT (Sale of Shares of Stocks) for shares of stock not traded in the Stock Exchange, RDO having jurisdiction over the address of the seller. In the case of listed shares, the venue shall be with the RDO having jurisdiction over the place where the particular Local Stock Exchange is located. dctai What are the Documentary Requirements : BIR Form 1904* Individual 1) Birth Certificate; or 2) Any valid ID that will show the applicant's complete name, birth date and signature, such as, but not limited to: a) Driver's License; b) IBP ID; c) PRC ID and/or; d) Passport (also in case of non-resident alien not engaged in trade or business) 3) Marriage Contract, if married; Non-Individual Document to support transaction of non-resident foreign corporation with the withholding agent/payor Transactions involving ONETT 1) Transfer of Properties by succession (ESTATE) Death Certificate of decedent; In addition to the birth certificate/any valid ID of parties, submit the ff: 2) Transfers by gratuitous title (Donation) Deed of Donation (to determine tax type to be registered); 3) Sale, Assignment, Mortgage, Purchase and/or disposal of shares of stock and/or real estate properties Deed of Sale; Deed of Assignment; and Mortgage Document a) Claim of winnings subject to withholding tax Cash Invoice or Official Receipt for brand new vehicle or other personal/real properties subject to registration; cIHCST b) Deed of Sale or Certificate of Registration (COR) with LTO; in case of sale of second hand vehicle 4) Claim of winnings subject to withholding tax Cash Invoice or Official Receipt for brand new vehicle or other personal/real properties subject to registration; 5) Deed of Sale or Certificate of Registration (COR) with LTO; in case of sale of second hand vehicle. Duration: 21 minutes** How to Avail of the Service: Step Taxpayer RDO Activity Processing Person Fees Time Responsible 1 Submit duly Receive application form and 5 minutes Taxpayer None accomplished BIR verify existence in the ITS Assistance Form, together Officer (TAO) with the required documents Check completeness of supporting 5 minutes TAO documents DaEATc Stamp received on the application 5 minutes TAO and assign DLN Registration Encode and generate TIN 3 minutes Officer 2 Receive TIN Release TIN indicate in 3 minutes TAO taxpayer's receiving copy of (releasing) BIR Form 1904 * Form is available FREE OF CHARGE ** Processing Time per Application Note: Processing of TIN shall be based on the completeness of the documents presented. Processing of Application for TIN and Registration of Self-Employed Individuals, Estates, Trusts including their branches and facilities Who may Avail: Individuals engaged in trade or business or those in the practice of profession, Estates and Trusts with proprietary activities including their branches and facilities, if any. EaTCSA Where to Avail: 1) RDO having jurisdiction over the place where the Head Office and branch is located, respectively 2) RDO having jurisdiction over the place of residence, in the case of those who conduct business transactions in a nomadic or roving manner, such as peddlers, mobile stores operators, privilege store owners and the like 3) Estate RDO having jurisdiction over the domicile of the decedent at the time of death. In the case of a non-resident decedent, the estate shall be registered with the RDO where the executor or administrator is registered. Provided however, that in case of such executor or administrator is not registered, registration of the estate shall be made with the RDO having jurisdiction over the legal residence of the executor or administrator 4) Trust RDO having jurisdiction over the registered address of the Trustee. Provided however, That in case of such Trustee is not registered, registration of the estate shall be made with the RDO having jurisdiction over the business address of the Trustee What are the Documentary Requirements: BIR Form 1901* For single proprietors, mixed income earners Mayor's Business Permit or duly received Application for Mayor's Business Permit, if the former is not available For Professionals where PTR is not required (e.i., Consultants, Agents, Artist, Underwriters & the like): a) Occupational Tax Receipt (OTR)/Professional Tax Receipt (PTR); b) Birth Certificate; c) Marriage Contract, if applicable; d) Contract/Company Certification. Other documents for submission only if applicable: a) Contract of Lease; b) DTI Certificate of Registration Business Name, if business trade name shall be used; c) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity; d) Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA); e) Franchise Agreement; cDEHIC f) Sworn Statement of Capital; g) Working Permit for non-resident; h) Waiver of husband to claim additional exemption; i) Marriage Contract; and j) Birth Certificate of declared dependents. For Estate (under judicial settlement) In addition to the requirements enumerated under 'a' to 'j' above, photocopy of the Death Certificate of the deceased. In the case of registration of branch/Facility type: a) Copy of the COR of the Head office for facility type to be used by a particular branch; b) Mayor's Permit or duly received Application for Mayor's Business Permit, if the former is not yet available; c) DTI Certificate of Registration of Business Name, if a business trade name shall be used; and d) Contract of Lease, if applicable. Documentary Requirements for new application of Authority to Print (ATP) BIR form 1906* together with the following: Job order Final & clear sample Photo copy of COR/paid ARF of TP & Printer Printers' Certificate of Delivery (PCD) Documentary Requirements for new Registration of Books of Accounts BIR form 1905* together with the following: New sets of books of accounts THEDCA Photocopy of COR & paid current ARF (for immediate verification and in case of systems downtime) Duration: 1 hour and 18 minutes** How to Avail of the Service: Step Taxpayer RDO Activity Processing Person Fees Time Responsible 1 Submit duly Receive application form and 5 minutes Taxpayer Annual accomplished verify existence in the ITS Assistance Registration BIR Form, together Officer Fee (P500.00); with the required (TAO) documents Check completeness of supporting 5 minutes TAO DST (P15.00) documents Inform TP to submit requirements for ATP and books of accounts 2 Proceed to the Interview TP to determine the 15 minutes OD Officer-of-the applicable tax type, PSIC, ATC, Day (OD) computes DST for subscribed capital and contract of lease, if applicable and compute penalty for late registration, if applicable Stamp received on the application 5 minutes TAO and assign DLN Encode and generate TIN 7 minutes Registration Note: if TP was already issued Officer TIN, do not generate new TIN, update records of TP under issued TIN 3 Receive TIN Release TIN indicate in 3 minutes TAO taxpayer's receiving copy of BIR (releasing) Form 1901 4 Pay Annual Receive proof of payment of ARF, 5 minutes TAO Registration Fee and DST (if applicable), (ARF) with Application for ATP, Job Order, authorized banks/ final and clear layout of invoice/ collection officers receipts, new sets of books of accounts Pay Documentary Tax (DST) (loose DST/BIR Form 2000* for DST on Contract of Lease, etc.) Present proofs of payment 5 Submit Process Authority to Print (ATP) 3 minutes Registration requirements for Unit Head ATP and Encode details of books for 2 minutes Registration registration of registration in ITS Officer books of accounts Generate Certificate of 5 minutes Registration Registration (COR)/ATP and Unit Head forward to TSS chief for review and initial Review and initial COR/ATP/ 5 minutes Taxpayer Books of Accounts Service Section (TSS) Chief Review and sign COR/ATP/ 15 minutes ARDO/ Books of Accounts RDO 6 Receive COR, Release COR and Ask for 3 minutes TAO ARN, ATP and Receipt Notice (ARN), ATP (releasing) Books of Accounts and Books of Accounts * Form is available FREE OF CHARGE ** Processing Time per Application Processing of Application for Registration of Non-Individuals including their branches and facilities Who may Avail: Corporations, Partnerships, Cooperatives, Associations (whether taxable or non-taxable), GAIs, GOCC's, LGU's including its branches and facilities, if any Where to Avail: 1) RDO having jurisdiction over the place where the Head Office and branch is located, respectively 2) RDO having jurisdiction over the place of principal place of business/HO, in the case of branch with no fixed business location or branch with no fixed business location or branch of domestic Corporation located abroad 3) Government Agencies and Instrumentalities (GAIs), GOCCs, LGUs RDO having jurisdiction over the place where the principal office is located. What are the Documentary Requirements: BIR Form 1903* For Corporations/Partnerships Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, as the case may be; Copy of Mayor's Business Permit or duly received Application for Mayor's Business Permit, if the former is not yet available. Other documents for submission only if applicable: a) Contract of Lease; b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity; d) Franchise Agreement; e) License to Do Business in the Philippines, in case of resident foreign corporation; f) Proof of Registration/Permit to Operate with BOI, SBMA, BCDA, PEZA. HSDIaC For GAIs and LGUs Copy of Unit or Agency's Charter For Cooperatives Copy of CDA Certificate of Registration In the case of registration of branch/facility type: a) Copy of the COR of the Head office for facility type to be used by a particular branch; b) Mayor's Permit or duly received Application for Mayor's Business Permit, if the former is not yet available; and c) Contract of Lease, if applicable. Documentary Requirements for new application of Authority to Print BIR form 1906* together with the following: Job order Final & clear sample Photo copy of COR/paid ARF of TP & Printer Printers' Certificate of Delivery (PCD) Documentary Requirements for new Registration of Books of Accounts BIR form 1905* together with the following: New sets of books of accounts Photocopy of COR & paid current ARF (for immediate verification and in case of systems downtime) Duration : 1 hour and 18 minutes** How to Avail of the Service: IaECcH Step Taxpayer RDO Activity Processing Person Fees Time Responsible 1 Submit duly Receive application form and 5 minutes Taxpayer Annual accomplished BIR verify existence in the ITS Assistance Registration Form, together Officer (TAO) Fee with the required (P500.00); documents Check completeness of 5 minutes TAO DST (P15.00) supporting documents Inform TP to submit requirements for ATP and books of accounts 2 Proceed to the Interview TP to determine the 15 minutes OD Officer-of-the applicable tax type, PSIC, ATC, Day (OD) computes DST for subscribed capital and contract of lease, if applicable and computes penalty for late registration, if applicable Stamp received on the application 5 minutes TAO and assign DLN Encode and generate TIN 7 minutes Registration Note: if TP was already issued Officer TIN, do not generate new TIN, update records of TP under issued TIN 3 Receive TIN Release TIN indicate in 3 minutes TAO taxpayer's receiving copy of (releasing) Form 1903 4 Pay Annual Receive proof of payment of ARF, 5 minutes TAO Registration Fee and DST (if applicable), (ARF) with Application for ATP, Job Order, authorized banks/ final and clear layout of invoice/ collection officers receipts, new sets of books of accounts Pay Documentary Tax (DST) (loose DST/BIR Form 2000* for DST on Contract of Lease, etc.) Present proofs of payment 5 Submit Process Authority to Print (ATP) 3 minutes Registration requirements for Unit Head ATP and Encode details of books for 2 minutes Registration registration of registration in ITS Officer books of accounts Generate Certificate of 5 minutes Registration Registration (COR)/ATP and Unit Head forward to TSS Chief for review and initial Review and initial COR/ATP/ 5 minutes Taxpayer Books of Accounts Service Section (TSS) Chief Review and sign COR/ATP/ 15 minutes ARDO/ Books of Accounts RDO 6 Receive COR, Release COR and Ask for Receipt 3 minutes TAO ARN, ATP and Notice (ARN), ATP and Books (releasing) Books of of Accounts Accounts * Form is available FREE OF CHARGE ** Processing Time per Application NOTE: Processing of COR & ATP shall be based on the completeness of the documents presented. HaTISE Processing of Request for Certification of Certificate of Registration (COR)/Authority to Print (ATP)/TIN Card Who may Avail: All taxpayers requesting for Certification Where to Avail: Revenue District Office (RDO) were the taxpayer is registered What are the Documentary Requirements: Letter of request bearing the letter head of the company Authorization letter, (for non-Individuals, stating name and position of Company Officer signing the Authorization and/or for individuals other than person requesting for the certification) Duration : 16 minutes* How to Avail of the Service: Step Taxpayer RDO Activity Processing Person Fees Time Responsible 1 Submit letter of Receive letter of request and 3 minutes Taxpayer P100.00 request verify existence in the ITS Assistance Certification Officer (TAO) Fee and 15.00 for doc. Prepare certification 5 minutes TAO/Taxpayer Stamp per documents as requested Service document Section (TSS) Chief Sign Certification documents 5 minutes ARDO/RDO by ARDO/RDO 2 Receive requested Release of Certification 3 minutes TAO documents documents (releasing) * Processing Time per Request Processing of Application for Subsequent Registration of Manual Books of Accounts Who may Avail: All registered Business Taxpayers SCADIT Where to Avail: Revenue District Office (RDO) where the taxpayer is registered When to Avail: Before use of new sets of books of accounts What are the Documentary Requirements: BIR Form 1905* New sets of books of accounts Photocopy of COR & paid current ARF (for immediate verification and in case of systems downtime) Photocopy of the 1st page of previously registered books of accounts Duration : 22 minutes** How to Avail of the Service: Step Taxpayer RDO Activity Processing Person Fees Time Responsible 1 Stamp registration Direct taxpayer to stamp required 2 minutes Taxpayer NONE details on books details on front page of each per book Assistance as instructed and book for registration Officer (TAO) complete details on books presented for registration 2 Submit application Receive and evaluate Update 3 minutes TAO form for Form and check books submitted registration of for registration books Encode details of books for 5 minutes Registration registration in ITS as indicated in Officer Update Form Forward filled out books for 5 minutes Registration signature of ARDO/RDO/TSS Officer Sign books of accounts for 2 minutes RDO/ARDO/ registration per book TSS Chief 3 Receive signed Release signed books of accounts 5 minutes TAO books of accounts and stamped received copy of (releasing) and copy of BIR Update Form Form 1905 * Form is available FREE OF CHARGE ** Processing Time per Application Processing of Application for Subsequent Registration of Manual Books of Accounts (Loose-leaf) Who may Avail: All registered Business Taxpayers with Permit to Use Loose Leaf Books of Accounts Where to Avail: Revenue District Office (RDO) where the taxpayer is registered When to Avail: Within thirty (30) calendar days after the end of taxable year What are the Documentary Requirements: BIR Form 1905* Photocopy of Permit to Use Loose leaf Books Certification or Sworn Statement (notarized) Books to be registered which shall be permanently bound Photocopy of COR & paid current ARF (for immediate verification and in case of systems downtime) Photocopy of the 1st page of previously registered loose-leaf Books of Accounts Duration: 24 minutes** How to Avail of the Service: SDAcaT Step Taxpayer RDO Activity Processing Person Fees Time Responsible 1 Stamp registration Direct taxpayer to stamp required 2 minutes Taxpayer NONE details on books details on front page of each book per book Assistance as instructed and for registration Officer (TAO) complete details on books presented for registration 2 Submit application Receive and evaluate Update 5 minutes TAO form for Form and check books submitted registration of for registration books Encode details of books for registration in ITS as indicated 5 minutes Registration in Update Form Officer Forward filled out books for 5 minutes Registration signature of ARDO/RDO/TSS Officer Sign loose-leaf books of 2 minutes RDO/ARDO/ accounts per book TSS Chief 3 Receive approved Release signed loose-leaf 5 minutes TAO loose-leaf books books of accounts (releasing) of accounts * Form is available FREE OF CHARGE ** Processing Time per Application Processing of Application for Subsequent Request for Authority to Print (ATP) Receipts/Invoices Who may Avail: All registered Business Taxpayers Where to Avail: Revenue District Office (RDO) where the Head Office is registered When to Avail: As necessary What are the Documentary Requirements: BIR Form 1906* Job order Final & clear sample Photo copy of COR/paid ARF of TP & Printer Last booklet or previous ATP Permit to Use Loose-leaf, if applicable Printers' Certificate of Delivery (PCD) Duration: 39 minutes** How to Avail of the Service: Step Taxpayer RDO Activity Processing Person Fees Time Responsible 1 Submit application Receive application form with 3 minutes Taxpayer NONE form documentary requirements Assistance Officer (TAO) Evaluate submitted documentary 5 minutes requirements and assign DLN TAO Check TP Information from ITS 5 minutes Registration (e.g., tax type, address, Trade Unit Name, Printer information, etc.), Head modify if needed and Generate ATP Correspondence Forward ATP to TSS Chief for 3 minutes Registration review and initial Officer Review and initial 5 minutes Taxpayer Service Approve and sign ATP 15 minutes Section (TSS) Chief RDO/ ARDO 2 Receive approved Release approved ATP 3 minutes TAO ATP (releasing) * Form is available FREE OF CHARGE ** Processing Time per Application Summary of BIR Registration Frontline Services Revenue District Offices Type of Frontline Service Fees Forms Processing Time (Under normal circumstances) Processing of Application for NONE BIR Form 1902 25 minutes Taxpayer Identification Number (TIN) and Registration of Local Employee Processing of Application for NONE BIR Form 1904 21 minutes Taxpayer Identification Number (TIN) for EO 98/ONETT Processing of Application for TIN Annual Registration Fee BIR Form 1901 1 Hour and 18 minutes and Registration of Self-Employed (P500.00); Individuals, Estates, Trust including their branches and facilities DST (P15.00) Processing of Application for TIN Annual Registration Fee BIR Form 1903 1 Hour and 18 minutes and Registration of Non-Individuals (P500.00) including their branches and facilities DST (P15.00) Processing of Request for P100.00 Certification Fee; NONE 16 minutes Certification of Certificate of Registration (COR)/Authority to P15.00 for Doc. Stamp per Print (ATP)/TIN Card document Processing of Application for NONE BIR Form 1905 22 minutes Subsequent Registration of Manual Books of Accounts Processing of Application for NONE BIR Form 1905 24 minutes Subsequent Registration of Manual Books of Accounts (Loose-leaf) Processing of Application for NONE BIR Form 1906 39 minutes Subsequent Request for Authority to Print (ATP) Receipts/Invoices * Form is available FREE OF CHARGE Processing of One Time Transactions involving Sale of Real Property/Shares of Stocks Who may Avail: Taxpayers transferring ownership of real/personal properties arising from sale Where to Avail: For real property transactions Revenue District Office (RDO) where the property is located for shares of stock Revenue District Office where the seller is registered When to Avail: Capital Gains Tax (CGT) Within 30 days after each sale or disposition of shares of stock or real properties TCacIE Documentary Stamp Tax (DST) Within five (5) days after the close of the month when the taxable document was made, signed, issued, accepted or transferred What are the Documentary Requirements: For Real Property: Mandatory TIN of Seller and buyer Notarized Deed of Absolute Sale/Doc. of Transfer Cert. True Copy of latest Tax Declaration (land & improvement) Owner's Copy of TCT, CCT, OCT Sworn Declaration of No Improvement by Transferee or Cert. of No. Improvement issued by the Assessor's Office OR/Deposit Slip and duly validated return as proof of payment Other applicable req.: SPA if signing doc. is not the owner Certification of Phil. Consulate if doc. is executed abroad Location Plan/Vicinity map such other document as may be required Additional Req. (for Antedated Sales) Cert. True Copy of Deed of Sale/Assignment/Exchange issued by the Clerk of Court of City/Municipality or RTC or Office of the Exec. Judge of the City/Municipality where the Notary Public is registered or the Nat'l. Archives Office such other requirements as may be required by law/rulings/regulations/other issuances For Shares of Stocks: Mandatory aCSEcA TIN of Seller Notarized Deed of Absolute Sale/Document of Transfer Photocopy of stock certificate Proof of acquisition cost ( i.e., Deed of Sale; FMV at the time of acquisition) Official Receipt/Deposit Slip and duly validated return as proof of payment Other applicable req.: 1. For claiming expenses of sale Proof of claimed deductions such as official receipt and/or invoices 2. For unlisted stocks Audited Financial Statement of the issuing corporation nearest the transaction date 3. For listed shares Price published in newspapers on the transaction date 4. Others Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized representative, if tax exempt Such other requirements as may be required by law/rulings/regulations/etc. Duration: 360 minutes** How to Avail of the Service: Taxpayer Activity Processing Responsible Fees Time Person Present the 1. Verifies TIN of Taxpayer (TP) with Taxpayer 30 minutes ONETT Team NONE documents per Service Section (TSS). Refer to TSS for Member and TP checklist of registration, if no TIN Service Sec. Staff Documentary Requirements 2. Accomplish CDR/Checks completeness and 30 minutes ONETT Team (CDR) authenticity of documents (if incomplete, Member inform TP of lacking documents) 3. Receives documents from TP (for complete 15 minutes ONETT Team requirements) CaSAcH Member 4. Transmits CDR to Head, ONETT Team (only 10 minutes ONETT Team those with complete requirements) Member 5. Approves CDR 15 minutes Head, ONETT Team Receive 6. Releases original copy of documents 10 minutes ONETT Team approved CDR presented to BIR together with CDR indicating Member the requirements that have been complied with by the TP 7. If necessary, conduct ocular inspection per 1 day ONETT Team approval of the Head, ONETT Team but should Member be conducted w/in the 5-day period prior to the issuance of CAR. 1 8. Computes the Tax Due using the ONETT 30 minutes ONETT Team Computation Sheet (OCS) Member Note: This can be done only if all the documents per CDR have been submitted 9. Stamp "TIN VERIFIED" on the OCS if found 5 minutes ONETT Team to be in place or correct; Member 10. Signs and forwards together with CDR and 15 minutes ONETT Team complete documents to the Head, ONETT Member Team 11. Receives, reviews, signs/approves the CDR 30 minutes Head, ONETT and CS; Return to ONETT Team Member Team Receive approved 12. Release duplicate copy of approved OCS 10 minutes ONETT Team OCS to the TP Member Accomplish 13. Provide TP with applicable tax returns and 30 minutes ONETT Team applicable tax assist in accomplishing them per return Member returns File and pay tax 14. Require TP to pay the computed taxes at 2 hours ONETT Team due (time frame the nearest AAB Member of payment will depend on the 15. Receive photocopy of proof of payments of 5 minutes ONETT Team location of taxes after verifying against TP's copy Member AAB) Submit proof of payment 16. Record in the ONETT Logbook 10 minutes ONETT Team Member Receive Claim 17. Issue Claim Slip (CS) to TP indicating 10 minutes ONETT Team Slip therein the date of release of CAR Member 18. Verify payment from CBR & BCS submitted 30 minutes Chief, Collection by AABs Section Note: Payment information are uploaded to the system overnight if paid before cut-off, 3 days otherwise, on the following day. (Per RMO 15-2003, 3 days from date of payment if data is not available in ITS) 19. Prepare CAR/TCL and submit to the Head, 20 minutes ONETT ONETT Team Support Staff 20. Sign/Approve CAR/TCL 15 minutes Head, ONETT Team Claim CAR/ 21. Release CAR and TCL to TP upon 10 minutes ONETT Team TCL presentation of CS Member TOTAL MINUTES/DAYS 5 days 2 ======== Processing of One Time Transactions subject to Donor's Tax Who may Avail : Every person, whether natural or juridical, resident or non-resident, who transfers or causes to transfer property by gift, whether in trust or otherwise, whether the gift is direct or indirect and whether the property is real or personal, tangible or intangible. Where to Avail: Revenue District Office where the resident donor is domiciled at the time of donation, or if there is no legal residence in the Philippines, with RDO No. 39-South QC. In the case of gifts made by a non-resident alien, the return may be filed with RDO No. 39, or with the Philippine Embassy or Consulate in the country where donor is domiciled at the time of donation. When to Avail: Within thirty (30) days after the date the gift (donation) is made. A separate return will be filed for each gift (donation) made on the different dates during the year reflecting therein any previous net gifts made during the same calendar year. If the gift (donation) involves conjugal/community property, each spouse will file separate returns corresponding to his/her respective share in the conjugal/community property. This rule will also apply in the case of co-ownership over the property. What are the Documentary Requirements: Mandatory : TIN of all Donors Notarized Deed of Donation Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement relevant to the date of transaction Owner's Copy for presentation purposes only together with the photocopy for authentication: Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT) cSCTID Sworn Declaration of No Improvement issued by the Assessor's Office, if applicable Proof that the donee is a qualified relative of the donor, if the donation is being taxed using the schedular rates ( e.g., Birth Certificate, Marriage Contract, Baptismal Certificate, affidavit of a third party) Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment Additional Requirements; if applicable 1. For Personal Properties Proof of valuation of shares of stock a. For listed stocks certification of the price index from the PSE/latest FMV published in the newspaper at the time of transaction b. For unlisted stocks latest audited financial statements of the issuing corporation with computation with the computation of the book value per share Certificate of Deposit/Investment/Indebtedness/Stocks for donated cash or securities Certificate of Registration of motor vehicle, if any 2. Others Special Power of Attorney, if the signatory on the document is not the owner as appearing in the Title Certificate of Exemption/BIR Ruling issued by the CIR or his authorized representative if tax exempt Such other requirements as may be required by law/rulings/regulations/other issuances Duration : 360 minutes How to Avail of the Service: IEaHSD Taxpayer Activity Processing Responsible Fees Time Person Present the 1. Verifies TIN of Taxpayer (TP) with 30 minutes ONETT Team NONE documents per Taxpayer Service Section (TSS). Refer to TSS Member checklist of for registration, if no TIN and TP Service Documentary Sec. Staff Requirements 2. Accomplish CDR/Checks completeness and 30 minutes ONETT Team (CDR) authenticity of documents (if incomplete, inform Member TP of lacking documents) 3. Receives documents from TP (for complete 15 minutes ONETT Team requirements) Member 4. Transmits CDR to Head, ONETT Team 10 minutes ONETT Team (only those with complete requirements) Member 5. Approves CDR 15 minutes Head, ONETT Team Receive 6. Releases original copy of documents 10 minutes ONETT Team approved presented to BIR together with CDR indicating Member CDR the requirements that have been complied with by the TP 7. If necessary, conduct ocular inspection per 1 day ONETT Team approval of the Head, ONETT Team but should Member be conducted w/in the 5-day period prior to the issuance of CAR. 1 8. Computes the Tax Due using the ONETT 30 minutes ONETT Team Computation Sheet (OCS) Member Note: This can be done only if all the documents per CDR have been submitted 9. Stamp "TIN VERIFIED" on the OCS if found 5 minutes ONETT Team to be in place or correct; Member 10. Signs and forwards together with CDR and 15 minutes ONETT Team complete documents to the Head, ONETT Team Member 11. Receives, reviews, signs/approves the CDR 30 minutes Head, ONETT and OCS; Return to ONETT Team Member Team Receive 12. Release duplicate copy of approved OCS to 10 minutes ONETT Team approved the TP Member OCS Accomplish 13. Provide TP with applicable tax returns and 30 minutes ONETT Team applicable tax assist in accomplishing them per return Member returns File and pay tax 14. Require TP to pay the computed taxes at the 2 hours ONETT Team due (time frame nearest AAB Member of payment will depend on the location of AAB) Submit proof 15. Receive photocopy of proof of payments of 5 minutes ONETT Team of payment taxes after verifying against TP's copy Member 16. Record in the ONETT Logbook 10 minutes ONETT Team Member Receive Claim 17. Issue Claim Slip (CS) to TP indicating 10 minutes ONETT Team Slip therein the date of release of CAR Member 18. Verify payment from CBR & BCS submitted 30 minutes Chief, Collection by AABs Section Note: Payment information are uploaded to the system overnight if paid before cut-off, otherwise, on the following day. 3 days (Per RMO 15-2003, 3 days from date of payment if data is not available in ITS) 19. Prepare CAR/TCL and submit to the Head, 20 minutes ONETT Support ONETT Team Staff 20. Sign/Approve CAR/TCL 15 minutes Head, ONETT Team Claim CAR/ 21. Release CAR and TCL to TP upon 10 minutes ONETT Team TCL presentation of CS Member TOTAL MINUTES/DAYS 5 days 2 ======== Processing of Permit to Operate as a manufacturer, producer, trader and/or importer of excisable articles Who may avail: Taxpayers desiring to operate as manufacturer, producer and/or importer of excisable products Where to avail: Excise Taxpayers Regulatory Division (Formerly Large Taxpayers Assistance Division II), National Office What are the Documentary Requirements: 1. Request letter SCDaHc 2. Importer/manufacturer's surety bond (100,000.00-initial) 3. SEC certificate of registration 4. Articles of Incorporation & By-laws 5. Mayor's permit 6. BIR certificate of registration (with latest registration fee [bir form 0605]) 7. Latest Income Tax Return 8. Plat & plan of the warehouse if manufacturer blueprint 9. Certificate of registration from DTI in case of individual 10. Location map of the production/assembly plant of the importer's or dealer's warehouse 11. Dealership agreement between manufacturer/assembler or importer and dealer, in the case of dealer 12. Others: (as applicable) Duration: 153 minutes How to Avail of the Service: Taxpayer Procedures Processing Person Fees Time Responsible (In Minutes) File Application 1. Pre-screen application and supporting Receiving with the Excise documents to determine the completeness Officer Taxpayers of documentary requirements submitted Regulatory by taxpayers 10 Division BIR-National 2. Receive application and its attachments 2 Office Building if in order, otherwise require lacking together with requirements from taxpayer the required documents 3. Record application in database 3 Computer Operator 4. Assign a Document Locator Number 3 (DLN), and a routing slip to the application 5. Assign a Revenue Officer to the 2 application for processing 6. Endorse application to the Section Chief 1 for his notation 7. Affix initials on routing slip 3 Section Chief 8. Endorse application to the assigned 1 Revenue Officer 9. Evaluate application documents whether 15 the same requires resolution of technical/factual data (for referral to Laboratory Unit) Schedule ocular Within the Revenue inspection of scheduled Officers premises 10. Conduct ocular inspection of said Production ocular Plant/Warehouse where said excisable articles inspection will be produced/placed date as set by the TP 1 day Submit 11. Require submission of additional Within 5 days additional documentary requirements, if applicable documentary requirements 12. Prepare Revenue Officer's Report 1 13. Prepare Permit 20 Submit Surety 14. Register Surety Bond 10 Bond for registration 15. Affix initials thereto and endorse same to 5 Section Chief 16. Review Permit/Surety Bond based on the 15 Section recommendation of the Revenue Officer and Chief/Excise supporting documents Taxpayers Regulatory Division 17. Endorse same to Assistant Division Chief if 2 found in order 18. Review Permit, Surety Bond and supporting 15 Assistant Division documents Chief/ETRD 19. Affix initials and endorse same to the Division 3 Chief if found in order 20. Review Permit, Surety Bond and supporting 15 Division Chief/ETRD documents 21. Approve Permit if found in order 3 22. Endorse Permit and Surety Bond to HREA of 3 Revenue Officer/ LTS-Excise for final approval ETRD 23. Approve and signs Permit and Surety Bond for 15 HREA LTS-Excise release to Taxpayer 24. Transmit back Permit and Surety Bond for release 3 to Taxpayer 25. Release Permit to Taxpayer 3 Revenue Officer/ ETRD Total Minutes 153 ====== NOTE: The processing time does not include conduct of ocular inspection and laboratory testing. The time is extended for the conduct of ocular inspection and laboratory testing, as well as, when there are more clients. CAaDSI Processing of Authority to Release Imported Goods (ATRIG) Who may avail: Importers of Articles Subject to Excise Taxes (Petroleum, Automobiles, Alcohol, Tobacco, Non-Essential Goods) Importers Under the Jurisdiction of the Revenue Region Nos. 4, 5, 6, 7, 8 and 9 Where to avail: Excise Taxpayers Regulatory Division (Formerly Large Taxpayers Assistance Division II), National Office What are the Documentary Requirements: Basic Requirements : Duly Notarized Application Form Bill of Lading Commercial Invoice Packing List BOC Import Entry & Internal Revenue Declaration Additional Requirements : I. AUTOMOBILE A) FOR SALE Updated Manufacturer's/Importer's Sworn Statement Affidavit of Undertaking VIN List B) FOR PERSONAL USE B.1 BRAND NEW/USED CAR (returning residence) Affidavit of First & Last Importation acTDCI BOC Car Evaluation System (Breakdown Computation of Duties & Taxes) Photocopy of Latest Income Tax Return Joint Undertaking (Broker & Importer) Certification from Bureau of Import Service BOC Indorsements VIN List Passport B.2 LOCAL PURCHASE/VOLUNTARY PAYMENT (USED CAR) BOC Indorsements BOC Car Evaluation System (Breakdown computation of duties & Taxes) Indorsement from DOF Certificate of Registration Official Receipt Latest Original Income Tax Return Company I.D. Passport Stencil of Chassis No. & Engine No. Informal Import Declaration & Entry Deed of Absolute Sale VIN List Photo/picture of the Vehicle II. PETROLEUM TSacAE Technical Information as to the Usage of Imported Products Certificate of Product Quality/Quantity Certificate of Material Source/Origin Certificate of Analysis Affidavit of Undertaking Material Safety Data Sheet DOE Indorsement Sample label/product, if necessary III. ALCOHOL Certificate of Product Quality/Quantity Certificate of Material Source/Origin Consular Certificate of Authentication from country of origin IV. TOBACCO/MINERAL PRODUCTS/POWER Permit for Coal Importation Proof of Advance VAT Payment for Wheat Importation Certification that the Imported Salt is extracted from sea water duly authenticated by the Phil. Embassy at the country of origin Duration: 124 minutes ESAHca How to Avail of the Service: Taxpayer Procedures Processing Person Fees Time Responsible (In Minutes) File Application 1. Pre-screen Application and supporting 10 Receiving P15 for ATRIG, documents to determine whether: Officer Doc. together with Stamp the documentary a) Importer is registered and with requirements, appropriate import permit for articles subject to b) Basic prescribed importation Excise Tax. documents are complete 2. Receive Application 2 3. Endorse Application to Data Unit for 3 recording (Excise- 4. Record Application in Database 3 Computer registered Operator, taxpayers are 5. Assign a Document Locator Number 3 Data Unit also required to (DLN), an Office Control Number (OCN) apply for and attach Routing Slip to the Application ATRIG for importations related to their business) 6. Assign a Revenue Officer to the 3 Application for processing 7. Endorse Application to the Section Chief 1 for his notation 8. Affix initials on Routing Slip 2 Section Chief 9. Endorse Application to the assigned 1 Revenue Officer 10. Receive assigned application 1 Revenue Officer 11. Evaluate application documents whether the 15 same requires any of the following: a. Conduct of ocular inspection b. Resolution of technical/factual issue (For referral to Laboratory Unit) c. Resolution of a legal issue (For referral to the Law Division) 12. Otherwise, compute the Excise Tax Due or 15 grant the Tax Exemption on the article, as the case may be 13. Assign and prepare/issue ATRIG Form No. 1918 5 14. Affix Initials thereto and endorse same to the 3 Section Chief 15. Review ATRIG based on the recommendation 5 Section Chief of the Revenue Officer and supporting documents 16. Endorse same to Assistant Division Chief if 3 found in order 17. Review ATRIG and supporting documents 5 Assistant Division Chief, ETRD 18. Affix initials and endorse same to the Division 3 Chief 19. Review ATRIG and supporting documents 3 Division Chief, ETRD 20. Approve and sign ATRIG 3 21. Update status of application with approved 5 Computer ATRIG on database Operator, Data Unit 22. Prepare transmittal letter to Bureau of Customs 3 (BOC) for approved ATRIGs 23. Affix initials and endorse transmittal letter 3 together with approved ATRIGs to Section Chief 24. Affix initials on transmittal letter of approved ATRIGs and endorse same to Asst. Div. Chief 3 Section Chief 25. Affix initials on transmittal letter of approved 3 Assistant Division ATRIGs and endorse same to Div. Chief Chief, ETRD 26. Affix initials on transmittal letter of approved 3 Division Chief, ATRIGs and endorse same to the HREA of LTS- ETRD Excise for final approval 27. Submit transmittal letter and ATRIGs to the 2 Computer Office of HREA-LTS-Excise Operator, Data Unit 28. Signs Transmittal Letter 5 HREA, LTS- Excise 29. Receive approved Transmittal Letter and 2 Computer ATRIGs from the Office of HREA, LTS-Excise Operator, Data Unit/Liaison Officer 30. Encode data on approved ATRIG in the e2m 2 Computer Customs System of Bureau of Customs (BOC) Operator, Data unit 31. Approve via electronic signature the encoded 3 Section Chief data. Immediately thereafter, system generates BOC License Number for the transaction 32. Write BOC License Number on the ATRIG 1 Computer Operator, Data Unit 33. Deliver approved ATRIGS, together with the Liaison Officer approved transmittal letter/s, to the Bureau of Every 2 pm of Customs (BOC) each working day Total Minutes 124 minutes =========== NOTE: The processing time does not include conduct of ocular inspection and laboratory testing. The time is extended for the conduct of ocular inspection and laboratory testing, as well as, when there are more clients. Processing and Issuance of Tax Clearance (TCL) for Bidding Purposes Who may avail: Taxpayers intending to join public bidding in government agencies Where to avail: Collection Enforcement Division, National Office What are the Documentary Requirements: 1. Receipt of payment of Certification Fee 2. 2 Documentary Stamps 3. Authorization Letter 4. Application Form for TCL 5. Proof of EFPS enrollment/filing/payment Duration: 80 minutes How to Avail of the Service: aTEADI Taxpayer Activity Processing Person Fees Time Responsible Submit 1. Receive the duly notarized Application Form 10 minutes Receiving P100 Application together with the required documents and Clerk Cert. form check if tax clearance has been previously Fee & P15 with required issued. per documents doc. stamp 2. Check completeness of documents presented by 3 minutes Receiving taxpayer, if not complete, request taxpayer to Clerk submit lacking documents. 3. Issue claim stub. 3 minutes Receiving Clerk 4. Record in the logbook. 3 minutes Receiving Clerk 5. Transmit application form together with all 3 minutes Receiving documents to Verifier. Clerk 6. Verify TIN of Taxpayer, If none yet, request 3 minutes Verifier taxpayer to apply/register with Revenue District Office who has jurisdiction over his place of business. 7. Verify whether taxpayer is enrolled in 3 minutes Verifier Electronic Filing and Payment System (EFPS), if not, request taxpayer to enroll in the district office. 8. Verify whether taxpayer has delinquent 5 minutes Verifier account, if there is, inform taxpayer to settle first the liability before the Tax Clearance (TCL) will be issued. 9. Transmit to TCL Recorder, in case of no tax 3 minutes Verifier liability/ies 10. Assign TCL control number. 2 minutes TCL Recorder 11. Transmit to Processor. 2 minutes TCL Recorder 12. Encode and print TCL. (BIR Form 17.14B) 10 minutes Processor 13. Route the TCL for review and initials of the 20 minutes Verifier, verifiers, processors, Section Chief, and Assistant Processor, Division Chief. Chief Accounts Receivable Section, Asst. Div. Chief 14. Approve and sign tax clearance. 5 minutes Chief Presents claim 15. Release the tax clearance to the taxpayer or 5 minutes TCL Recorder/ stub and his authorized representative. Releasing receive TCL Officer TOTAL MINUTES 80 minutes ======== Note: The 1 hour and 20 minutes processing time is for one or two clients being served at one time. The time is extended when there are more clients. Processing and Issuance of Delinquency Verifications (for foreign corporations/individuals, not yet registered in the BIR) Who may avail: Foreign corporations/individuals not registered in the Philippines intending to join bidding in Philippine government agencies Where to avail: Collection Enforcement Division, National Office What are the Documentary Requirements: 1. Receipt of payment of Certification Fee 2. 2 Documentary Stamps 3. Authorization Letter 4. Application Form for TCL 5. Proof of EFPS enrollment/filing/payment Duration: 66 minutes How to Avail of the Service: CTDAaE Taxpayer Activity Processing Person Fees Time Responsible Submit 1. Receive the duly notarized Application 2 minutes Receiving P100 Application Form together with the required Clerk Cert. form documents and check if tax clearance has Fee & P15 with required been previously issued. per doc. documents stamp 2. Check completeness of documents 3 minutes Receiving presented by taxpayer, if not complete, Clerk request taxpayer to submit the lacking documents. 3. Record in the logbook. 3 minutes Receiving Clerk 4. Transmit application form together with all 3 minutes Receiving documents to Verifier. Clerk 5. Verify TIN of Taxpayer. If there is, a tax 3 minutes Verifier clearance certificate shall be issued not a delinquency verification following the procedures in the issuance of TCL for bidding purposes. 6. Verify whether taxpayer has delinquent 3 minutes Verifier account, if there is, inform taxpayer to settle first the liability before the Delinquency Verification (DV) will be issued. 7. Transmit to TCL Recorder, in case of no tax 3 minutes Verifier liability/ies. 8. Assign TCL control number. 2 minutes TCL Recorder 9. Transmit to Processor. 2 minutes TCL Recorder 10. Encode and print DV (BIR Form 17.14B) 10 minutes Processor 11. Route the DV for review and initials of the 20 minutes Verifier, verifiers, processors, Section Chief, and Processor, Assistant Division Chief. Chief A/R Section, Assist. Div. Chief 12. Approve and sign delinquency verification. 5 minutes Chief 13. Release the delinquency verification to the 5 minutes Releasing requesting division Clerk TOTAL MINUTES 66 minutes ========= Note: The 1 hour and 6 minutes processing time is for one or two clients being served at one time. The time is extended when there are more clients. DHcSIT Processing of Request for the Issuance of VAT Exemption Certificates and/or VAT Exemption ID Cards in favor of Embassies and its Personnel (covering purchase of goods and services) Who may avail: Any qualified Embassy, Qualified Embassy personnel and Qualified Embassy personnel dependent (spouse) Where to avail: International Tax Affairs Division, National Office What are the Documentary Requirements: 1. Note Verbale, from the concerned embassy requesting the issuance of or renewal of the embassy or embassy personnel/s' VEC/VEIC 2. Favorable DFA Indorsement on the application, indicating the name of the embassy and/or embassy personnel for whom the VEC/VEIC is requested to be issued citing basis 3. Copy of signed DFA Diplomatic I.D. 4. DFA list of countries giving VAT exemption on the purchase of vehicles (regularly submitted by the DFA to BIR) For renewals : 1. Same as 1-4 above 2. Surrender of copy of old VEC/VEIC NOTE: The renewal shall be filed not later than 2 months before the date of expiration of the previously issued VEC/VEIC. For Lost or Destroyed VEC/VEIC: 1. Same as 1-4 above 2. Duly notarized affidavit of loss. Duration: 265 minutes How to Avail of the Service: aHSTID Taxpayer Activity Processing Person Fees Time Responsible Submits a 1. Receive the request from the BIR Records Receiving Clerk None request for Div. and log the request 5 minutes (RC) the issuance or renewal of 2. Prepare and attach an Assignment Slip to the 10 minutes RC VAT request and transmits the same to the SC Exemption Certificates 3. Initial review of the request and assign to CO 15 minutes Sec. Chief (SC) (VECs) and/or VAT 4. Check and review the validity and 10 minutes Case Officer Exemption completeness of the documents. (CO) ID Cards (VEICs) 5. Prepare letter and communicates with the 30 minutes CO in favor of DFA, Embassy to request further compliance Embassies and its qualified 6. Process VEC/VEIC 30 minutes CO personnel 7. Review and forward the same to the ADC, 15 minutes SC with comments, as necessary. 8. Review the VEC/VEIC and forwards the same 15 minutes Assistant to the DC. Division Chief (ADC) 9. Review the VEC/VEIC and initials or gives 15 minutes Division Chief instructions to redraft or finalize, as appropriate. (DC) 10. Incorporate corrections, print and route to 30 minutes CO, SC, ADC, the SC, ADC and DC DC 11. Forwards the entire docket to the Legal 15 minutes RC Service (LS) and logs the release of the docket. 12. Receive the VEC/VEIC, logs the same in the 15 minutes RC-LS logbook and forwards it to Head Revenue Executive Assistant-Legal Service (HREA-LS) 13. Review the VEC/VEIC and approve/initial 15 minutes HREA-LS the same and forward it to the ACIR's Technical Assistant (TA) for review 14. Review and forward the VEC/VEIC to the 15 minutes TA-ACIR ACIR for signature 15. Sign/approve the ruling and return the same 15 minutes ACIR-LS to ITAD 16. Log the receipt of the ruling, number the 15 minutes RC ruling and release the same to embassy personnel/duly authorized representative TOTAL MINUTES 265 mins. Note: The processing time is for one or two clients being served at one time. The time will be extended if there are more clients and if there are other legal issues to be resolved. IDATCE Processing of Request for the Issuance of Ruling on Indirect Tax Exemption of Embassies and Embassy Personnel (Purchase of Vehicles) Who may avail: Any qualified Embassy, Qualified Embassy personnel Where to avail: International Tax Affairs Division, National Office What are the Documentary Requirements: 1. Note Verbale, from the concerned embassy, requesting for the issuance of a ruling, accompanied by copy of Pro Forma Invoice from car dealer, indicating the amount of taxes to be exempted, amount of vehicle to be purchased, engine number, chassis number, vehicle model 2. Favorable DFA Indorsement on the application citing basis 3. Favorable DOF Indorsement on the application, including a categorical confirmation of ad valorem tax exemption, when necessary 4. DFA list of countries giving VAT exemption on the purchase of vehicles (regularly submitted by the DFA to BIR) Duration: 480 minutes How to Avail of the Service: Taxpayer Activity Processing Responsible Fees Time Person Submit 1. Receive the request from the BIR Records Receiving Clerk None request for Div. and log the request 5 minutes (RC) the issuance of a ruling on 2. Prepare and attach an Assignment Slip to the indirect tax request and transmit the same to the SC 10 minutes RC exemption of Embassies 3. Initial review of the request and assign to CO 30 minutes Section Chief and Embassy (SC) Personnel 4. Check and review the validity and completeness of the documents 45 minutes Case Officer (CO) 5. Prepare letter and communicates with the 45 minutes CO DFA and Embassy to request further compliance 6. Process, evaluate, and draft the ruling 60 minutes CO 7. Review the draft ruling and forward the same 30 minutes SC to the ADC, with comments, as necessary 8. Review the ruling and forward the same to 30 minutes Asst. the DC Div. Chief 9. Review the ruling and initials the same or (ADC) gives instructions to redraft or finalize the same, 30 minutes Division Chief as appropriate (DC) 10. Incorporate corrections and print the ruling 60 minutes CO, SC, and route to the SC, ADC and DC for their ADC, DC initials 11. Forward the entire docket to the Legal 15 minutes RC Service (LS) and log the release of the docket 12. Receive the draft ruling/docket, log the same 15 minutes RC-LS in the logbook and forward it to Head Revenue Executive Assistant-Legal Service (HREA-LS) 13. Review the draft ruling and approve/initial 30 minutes HREA-LS the same and forward it to the ACIR's Technical Assistant (TA) for review 14. Review and forward the docket to the ACIR 30 minutes TA-ACIR-LS, for signature RC 15. Sign/approve the ruling and return the same 30 minutes ACIR-LS to ITAD 16. Log the receipt of the ruling, number the 15 minutes RC ruling and release the same to the embassy personnel/duly authorized representative TOTAL MINUTES 480 minutes ========== Note: The processing time covers only simple request for ruling. The time will be extended if the legal issue to be resolved requires further research and if there are more clients. CSIDEc Processing and Issuance of Tax Credit Certificate (TCC) pursuant to Writ of Execution Issued by Court of Tax Appeals Who may avail: Taxpayer who filed for tax credit/refund with the Court of Tax Appeals (with final decision) Where to avail: Appellate Division, National Office What are the Documentary Requirements: 1. Application letter 2. Writ of Execution 3. SEC Registration and Articles of Incorporation 4. Tax Clearance from CED 5. Certificate of Registration 6. Registration Update 7. Entry of Judgement 8. Copy of Final Decision of the CTA (Division), CTA En Banc, Supreme Court Note: Required documents must be original or certified true copy Duration: 349 minutes How to Avail of the Service: Taxpayer Activity Processing Person Fees Time Responsible Submit 1. Receive Application letter together with the 3 minutes Receiving Clerk None application requirements, including Writ of Execution. letter with complete 2. Log Application Letter 3 minutes Receiving Clerk documentary requirements, 3. Transmit to Division Chief for assignment of 3 minutes Receiving Clerk including cases Writ of Execution. 4. Assign to case officer-Revenue Attorney 5 minutes Division Chief 5. Prepare letter requesting docket from the 15 minutes Case Officer- Litigation Division/Legal Division and/or Revenue investigating office where the taxpayer is Attorney registered, and a certification of no pending similar claim for refund/TCC involving the same tax and same taxable year. 6. Transmit letter to Asst. Div. Chief and 3 minutes Case Officer- Division Chief for review and initial/signature Revenue Attorney 7. Review and sign letter 20 minutes Asst. Division Chief Revenue Attorney 8. Prepare draft memo recommending issuance 120 Case Officer- of Tax Credit Certificate (TCC) minutes Revenue Attorney 9. Forward to Asst. Div. Chief for review 3 minutes Case Officer- Revenue Attorney 10. Review draft memo recommending issuance 30 minutes Asst. Division of TCC Chief 11. Prepare final memo together with duly 30 minutes Case Officer- accomplished TCC Revenue Attorney 12. Review, initial and forward recommendation 15 minutes Asst. Division Chief Division Chief 13. Review and approve recommendation 30 minutes Division Chief 14. Forward to Legal Service 3 minutes Receiving/ releasing clerk, Appellate Division 15. Receive docket and transmit to Head 3 minutes Receiving/ Revenue Executive Assistant (HREA) releasing clerk, Appellate Division 16. Review and initial of recommendation by HREA and ACIR, then forward docket 30 minutes HREAD and to the Deputy Commissioner, LIG. ACIR 17. Approve recommendation and sign TCC 30 minutes DCIR, LIG 18. Transmit docket to Appellate Division 3 minutes Receiving/ releasing clerk, Legal Service 19. Receive docket and enrol TCC in the BIR 10 minutes Staff Integrated Tax System (ITS) Receive TCC 20. Release TCC to taxpayer 5 minutes Staff TOTAL MINUTES 349 minutes ========= Note: Processing time does not include waiting period for the reply of other offices. Hence the 5 hours and 49 minutes will be extended depending on the submission of requirements by other offices, especially those in the Regional Offices. Processing of Rulings on Tax consequences of exchange of real properties to correct mistake (with established precedents) Who may avail: Any taxpayer or duly authorized representative IEHSDA Where to avail: Law Division, National Office What are the Documentary Requirements: 1. Original copy of the Duly Executed Deed of Exchange of Properties; 2. Certified True Copy of the Deed of Sale by and Between the Parties to the Deed of Exchange and their respective Original Sellers; 3. Transfer Certificates of Title to the Properties held by the Parties to the Exchange; 4. Sworn Statement of Party-in-Error; and 5. Latest Tax Declarations of the Properties. Duration: 1120 minutes How to Avail of the Service: Taxpayer Activity Processing Person Fees Time Responsible Taxpayer 1. Receive request 3 minutes staff None file letter- request with 2. Assign request 5 minutes Division Chief complete documentary 3. Evaluate request and prepare draft ruling 960 mins. Revenue Attorney requirements personally or 4. Forward to Asst. Division Chief for review 3 minutes staff by mail with and initial the Law Division 5. Review draft 15 minutes Asst. Division Chief 6. Review draft 15 minutes Division Chief 7. Forward draft to Legal Service for review 3 minutes staff 8. Review draft 15 minutes Head Revenue Executive Assistant 9. Review draft 15 minutes Technical Assistant 10. Review draft 15 minutes Deputy Commissioner 11. Forward to Legal and Inspection Group for 3 minutes staff review 12. Review draft 15 minutes Technical Assistant 13. Review draft 15 minutes Deputy Commissioner 14. Forward draft to Commissioner's Office 3 minutes staff 15. Review draft 15 minutes Technical Assistant 16. Approve and sign final ruling 15 minutes Commissioner 17. Release ruling to the taxpayer personally or 5 minutes staff by mail. TOTAL MINUTES 1120 mins ======== Note: The processing time is for 1 or 2 clients requesting for ruling. The time will be extended if there are more clients. Processing of Rulings on tax exemption of senior citizens under R.A. 4732 (with established precedents) Who may avail: Any taxpayer or duly authorized representative Where to avail: Law Division, National Office What are the Documentary Requirements: 1. Letter request from the senior citizen stating, among others, that his annual taxable income does not exceed the poverty level; 2. Certified true copy of Birth Certificate or Baptismal Certificate, or in the absence thereof, a certificate from the National Statistics and Census Bureau or an affidavit by two (2) disinterested credible persons who know personally the senior citizen or OSCA ID card; 3. If he has a benefactor as defined in Section (2) f of Rev. Regs. No. 2-94, Certification as to the name, address, occupation, office or business address and TIN of his benefactor; 4. If employed, a copy of his withholding tax statement for the preceding taxable year; and cDCaTS 5. If self-employed ( i.e. , practice of profession, or in business as single proprietorship), a copy of his income tax return for the preceding taxable year together with the annual license or permit issued by the city or municipality where he has his principal place of business, supported by a copy of his declaration of sales or income. Duration: 1120 minutes How to Avail of the Service: Taxpayer Activity Processing Person Fees Time Responsible Taxpayer file 1. Receive request 3 minutes staff None letter-request with complete 2. Assign request 5 minutes Division Chief documentary requirements 3. Evaluate request and prepare draft ruling 960 mis. Revenue Attorney personally or by mail with 4. Forward to Asst. Division Chief for review 3 minutes staff the Law and initial Division 5. Review draft 15 minutes Asst. Division Chief 6. Review draft 15 minutes Division Chief 7. Forward draft to Legal Service for review 3 minutes staff 8. Review draft 15 minutes Head Revenue Executive Assistant 9. Review draft 15 minutes Technical Assistant 10. Review draft 15 minutes Deputy Commissioner 11. Forward to Legal and Inspection Group for 3 minutes staff review 12. Review draft 15 minutes Technical Assistant 13. Review draft 15 minutes Deputy Commissioner 14. Forward draft to Commissioner's Office 3 minutes staff 15. Review draft 15 minutes Technical Assistant 16. Approve and sign final ruling 15 minutes Commissioner 17. Release ruling to the taxpayer personally 5 minutes staff or by mail. TOTAL MINUTES 1120 mins. ======== Note: The processing time covers only simple request for ruling. The time will be extended if the legal issue to resolved requires further research, and if there are more clients. Processing of Rulings on tax exemption of National Housing Authority and private sector participating in socialized housing under R.A. 7279 (with established precedents) Who may avail: Any taxpayer or duly authorized representative Where to avail: Law Division, National Office What are the Documentary Requirements: 1. Copy of the Deed of Sale; TEcAHI 2. Copy of the corresponding Tax Declaration; 3. Copy of the Transfer Certificate of Title; 4. Photocopy of the receipt of payment of the documentary stamp tax; 5. Sworn Statement of taxpayer that the acquired raw land shall be used for socialized housing project; 6. Approved HLURB Subdivision Preliminary and Location clearance of the Subdivision; 7. Certification from HLURB that taxpayer is engaged in socialized housing; 8. Certification from the HLURB that the sale of the socialized housing units to qualified beneficiaries shall in no case exceed the maximum amount of P400,000.00 price ceiling; Duration: 1120 minutes How to Avail of the Service: Taxpayer Activity Processing Person Fees Time Responsible Taxpayer file 1. Receive request 3 minutes staff None letter-request with complete 2. Assign request 5 minutes Division Chief documentary requirements 3. Evaluate request and prepare draft ruling 960 mis. Revenue Attorney personally or by mail with 4. Forward to Asst. Division Chief for review and 3 minutes staff the Law initial Division 5. Review draft 15 minutes Asst. Division Chief 6. Review draft 15 minutes Division Chief 7. Forward draft to Legal Service for review 3 minutes staff 8. Review draft 15 minutes Head Revenue Executive Assistant 9. Review draft 15 minutes Technical Assistant 10. Review draft 15 minutes Deputy Commissioner 11. Forward to Legal and Inspection Group for 3 minutes staff review 12. Review draft 15 minutes Technical Assistant 13. Review draft 15 minutes Deputy Commissioner 14. Forward draft to Commissioner's Office 3 minutes staff 15. Review draft 15 minutes Technical Assistant 16. Approve and sign final ruling 15 minutes Commissioner 17. Release ruling to the taxpayer personally or 5 minutes staff by mail. TOTAL MINUTES 1120 mins. ======== Note: The processing time covers only simple request for ruling. The time will be extended if the legal issue to resolved requires further research, and if there are more clients. Feedback and Redress Mechanism Please let us know how we served you by sending us your written comments at: TacSAE Public Assistance/Complaint Desk Tax Information and Education Division BIR-National Office Building Agham Road, Diliman, Quezon City Office of the Deputy Commissioner Resource Management Group BIR-National Office Building Agham Road, Diliman, Quezon City Head of Office Revenue Region and District Office Concerned e-mail address: [emailprotected] In case of complaint, you may express your grievance thru any of the following: Using BIR Website: www.bir.gov.ph Click the icon 'e-complaint' and click the 'complaint form' Fill up the complaint form with the necessary information regarding your complaint; and Click 'submit' TcSICH E-mail at [emailprotected] Letter addressed to: Assistant Commissioner Inspection Service Bureau of Internal Revenue Agham Road Diliman, Quezon City Call BIR Contact Center at Telephone No. 981-8888 See the Head of Office you are transacting with THANK YOU for supporting and helping us continuously improve our services. HACaSc National Office Directory Excise Taxpayers Regulatory Division National Office, Diliman, Quezon City 9288501; 9251798 9270054 Collection Enforcement Division National Office, Diliman, Quezon City 9241552; 9287466 9292310 International Tax Affairs Division National Office, Diliman, Quezon City 9270022; 9263420 9265729 Appellate Division National Office, Diliman, Quezon City 9262697 9252087 Law Division National Office, Diliman, Quezon City 9265536 9270963 Revenue District Office Directory REVENUE REGION NO. 1 RDO 1 Laoag City, Ilocos Norte (077) 7704247 telfax (077) 7732575 A. Castro Ave., Laoag City RDO 2 Vigan, Ilocos Sur (077) 7222144 telfax (077) 7221656 3/F Plaza Maestro Commercial Complex, Burgos St. Vigan, Ilocos Sur RDO 3 San Fernando, La Union (072) 2427590 telfax (072) 7003127 Rizal Ave. cor. PNR Road San Fernado City, La Union RDO 4 San Miguel, Calasiao, Pangasinan (075) 5176602 telfax (075) 5228181 G/F BIR Bldg. Mc Arthur Hi-way San Miguel Calasiao, Pangasinan RDO 5 Alaminos City, Pangasinan (075) 5512273 telfax (075) 5516454 Quezon Ave., Alaminos City RDO 6 Urdaneta City, Pangasinan (075) 5684684 telfax (075) 5688943 McArthur Hi-way, Urdaneta City REVENUE REGION NO. 2 RDO 7 Bangued, Abra (074) 6622073 telfax Blabin Bldg. Taft & Economia Sts. Bangued, Abra RDO 8 Baguio City (074) 4445518 telfax (074) 44223 69 Leonard Wood R. Baguio City RDO 9 La Trinidad, Benguet (074) 4223061 telfax (074) 4221041 2nd F, Willy Tan Bldg. Km. 4 Pico, La Trinidad, Benguet RDO 10 Bontoc, Mt. Province (074) 6339001 (074) 6021119 2nd F Gov. Center Bontoc, Mt. Province RDO 11 Tabuk Kalinga (074) 6730050 2nd F, Lua Bldg., Poblacion, Tabuk Kalinga RDO 12 Lagawe, Ifugao (074) 3822143 telfax 2nd Flr. JDT, Ingiling Drive Lagawe, Ifugao REVENUE REGION NO. 3 RDO 13 Tuguegarao City, Cagayan (078) 8446388 (078) 8443777 ATI Bldg., Don Domingo Tuguegarao City RDO 14 Bayombong, Nueva Vizcaya (078) 3214042 (078) 3212789 BIR Bldg. Capitol Compound Bayombong, Nueva Vizcaya RDO 15 Ilagan, Isabela (078) 6223030 telfax (078) 6242013 2nd and 3rd flrs., CUA Bldg., Rizal St., San Vicente, Ilagan, Isabela RDO 16 Cabarroguis, Quirino (078) 6925078 Delfin Aguas Bldg. Cabarroguis, Quirino REVENUE REGION NO. 4 RDO 17A Tarlac, Tarlac (045) 9823594 telfax (045) 6114404 BIR Bldg. Macabulos Drive Tarlac City RDO 17B Paniqui, Tarlac (045) 4917698 telfax (045) 4917699 3rd flr., Avila Bldg., Zamora St., Paniqui Tarlac RDO 18 Olongapo City (047) 2239467 telfax (047) 2238178 2nd flr., J L Gordon Market and Mall Pag-asa, Olongapo City RDO 19 SBMA (047) 2523747 telfax (047) 2523747 telfax Bldg. 662-Subic Bay Freeport (047) 2523727 (047) 2523727 Zone RDO 20 Balanga City, Bataan (047) 2372697 telfax (047) 7913520 2nd flr., Unity Bank Bldg., Capitol Drive, San Jose, Balanga City RDO 21A North Pampanga, Angeles City (045) 6240659 telfax (045) 6240716 telfax 3rd Flr., Saver's Mall Balibago, Angeles City RDO 21B South Pampanga, San Fernado (045) 9611865 telfax (045) 9636724 Pampanga G/F, BIR Bldg. Capitol Compound Sto. Nio, City of San Fernando, Pampanga RDO 22 Baler (042) 2094260 telfax CSC Bldg. Gloria St. Brgy. Suklayin, Baler RDO 23A North Nueva Ecija (044) 9403683 North Talavera, Nueva Ecija RDO 23B South Nueva Ecija, Cabanatuan (044) 4641813 telfax (044) 6000747 City Liwag Bldg., Burgos Ave., Cabanatuan City REVENUE REGION NO. 5 RDO 24 Valenzuela City (02) 2921609 (02) 2921470 G/F, JRC Bldg. MacArthur Highway Malinta, Valenzuela City RDO 25A Plaridel, Bulacan (044) 6702402 (044) 6701612 Rocka Commercial Complex, Cagayan Valley Road Tabang, Plaridel, Bulacan RDO 25B Marilao, Bulacan (044) 6415698 (044) 6412931 LBP Bldg., Gov. F. Halili Bgy. Bagbagin Sta. Maria, Bulacan RDO 26 Malabon/Navotas (02) 2851878 (02) 2850673 2nd & 3rd flr., Aglipay Bldg., Blk 9, Lot 6, C-4 Road, Brgy. Longos, Malabon City RDO 27 Caloocan City (02) 3653161 telfax (02) 3635486 BIR Regional Office # 140 Barrio Kalaanan, EDSA REVENUE REGION NO. 6 RDO 29 Tondo/San Nicolas (02) 5674286 (02) 5674267 BIR, Regional Office Tuazon Building, Solana cor. Beatrico Sts., Intramuros, Manila RDO 30 Binondo (02) 5674268 telfax (02) 5674267 telfax BIR, Regional Office Benlife Building, Solana cor. Beatrico Sts., Intramuros, Manila RDO 31 Sta. Cruz (02) 5180658 telfax (02) 5180659 BIR, Regional Office Benlife Building, Solana cor. Beatrico Sts., Intramuros, Manila RDO 32 Sampaloc/Sta. Mesa/ (02) 5180907 (02) 5674156 San Miguel/Quiapo BIR, Regional Office, Benlife Building, Solana cor. Beatrico Sts., Intramuros, Manila RDO 33 Ermita/Intramuros/Malate (02) 5673970 telfax (02) 5673609 BIR, Regional Office Benlife Building, Solana cor. Beatrico Sts., Intramuros, Manila RDO 34 Paco/Pandacan/Sta. Ana (02) 5674155 (02) 5180603 BIR, Regional Office, Benlife Building, Solana cor. Beatrico Sts., Intramuros, Manila RDO 35 Romblon (054) 4728218 (042) 5676080 2nd flr., Fernandez Bldg. loc. 2064 Bgy. Tabing Dagat, Odiongan, Romblon RDO 36 Puerto Princesa City, Palawan (048) 4343637 telfax (048) 4348001 City Coliseum, San Pedro Puerto Princesa City, Palawan RDO 37 San Jose, Occidental Mindoro (043) 4911895 (043) 4911895 DBP Bldg., Quirino St. San Jose, Occidental Mindoro REVENUE REGION NO. 7 RDO 28 Novaliches (02) 9297380 (02) 9294270 1st & 2nd flr., West Venue Building 112 West Avenue, Quezon City RDO 38 North Quezon City (02) 9271033 telfax (02) 9282367 3rd & 4th flr., West Venue Building 112 West Avenue, Quezon City RDO 39 South Quezon City (02) 4136389 telfax (02) 3733760 3rd flr., BIR Regional Office Bldg., Quezon Avenue, Quezon City RDO 40 Cubao Quezon City (02) 3733584 telfax (02) 3733765 2nd flr.,BIR Regional Office Bldg., Quezon Avenue, Quezon City RDO 41 Mandaluyong City (02) 5310337 telfax (02) 5315199 3rd flr., RDA Bldg., 281 Edsa, Mandaluyong City RDO 42 San Juan (02) 7238137 telfax (02) 7238160 A & L Building, 126 N. Domingo St., San Juan RDO 43A East Pasig (02) 5714895 (02) 5718378 Reliance Center Bldg., E. Rodriguez Avenue C-5 Ugong, Pasig RDO 43B West Pasig (02) 6417670 (02) 6434335 BIR Building, Pasig City Hall Complex Caruncho Ave., Bgy. Malinao, Pasig City RDO 45 Marikina City (02) 6463801 telfax (02) 6813534 SNC Antipolo Trading Corp. Bldg., #88 Marcos Highway, Bgy. Mayamot, Antipolo City RDO 46 Cainta, Taytay (02) 2863789 telfax (02) 2864130 Manila East Arcade Bldg., Rizal Avenue Taytay Rizal REVENUE REGION NO. 8 RDO 44 Taguig/Pateros (02) 8560553 telfax (02) 8567531 3rd flr., Bonifacio Technology Center 31st St., cor 2nd Ave., Crescent West Park, FL Bonifacio Global City, Taguig City RDO 47 East Makati (02) 8566818 (02) 8566817 BIR Regional Office 313 Sen. Gil J. Puyat Avenue, Makati City RDO 48 West Makati (02) 8565848 (02) 8566820 BIR Regional Office 313 Sen. Gil J. Puyat Avenue, Makati City RDO 49 North Makati (02) 8566793 (02) 8566796 BIR Regional Office 313 Sen. Gil J. Puyat Avenue, Makati City RDO 50 South Makati (02) 8114492 (02) 8172773 5th Floor, Atrium Bldg. Makati Avenue, Makati City RDO 51 Pasay City (02) 5568149 (02) 5568152 3rd flr., KCT Bldg., EDSA Extn., Pasay City RDO 52 Paraaque (02) 8790185 (02) 8790188 G/F, Uniwide Coastal Mall, Tambo, Paraaque City RDO 53A Las Pias (02) 8023142 (02) 8023097 Aurora Arcade Bldg. (near SM South Mall) Alabang Zapote road, Almanza Uno, Las Pias City RDO 53B Muntinlupa City (02) 8561223 telfax (02) 8560176 South Station Center Spectrum Midway ext. cor. Corporate Ave., Alabang Muntinlupa REVENUE REGION NO. 9 RDO 54A Trece Martirez City (046) 4190194 telfax (046) 4190311 BIR Bldg. National Road Trece Martirez, Cavite RDO 54B Bacoor, Cavite (046) 4340913 (046) 434091 * Tirona Highway Dulong Bayan, Habay, Bacoor Cavite RDO 55 San Pablo City (049) 5620321 (049) 5613120 BIR Regional Office Building Barangay San Nicolas, San Pablo City RDO 56 Calamba City, Laguna (049) 5459910 telfax (049) 5451424 G/F, Hectan Bldg. Brgy. Halang, Calamba City, Laguna RDO 57 Bian, Laguna (049) 5119797 telfax (02) 5208262 Grd flr., Olivarez Plaza, Bian, Laguna RDO 58 Batangas City (043) 7233045 telfax (043) 7236489 BIR Bldg., Brgy. Hilltop, Batangas City RDO 59 Lipa City (043) 7562454 telfax (043) 7563806 Fiesta World Mall, Marawoy, Lipa City RDO 60 Lucena City (042) 7102011 telfax (042) 7103268 C. Mart Bldg., Purok Pagkakaisa Barangay Gulang-gulang, Lucena City RDO 61 Gumaca, Quezon (042) 3176513 telfax (042) 3177645 2/F, Tanada Bldg., P. Tanada St. corner Burgos St. Gumaca, Quezon RDO 62 Boac, Marinduque (042) 3322815 telfax (042) 3111077 Aurora Pitero Bldg., Barangay Isok I, Boac, Marinduque RDO 63 Calapan City, Oriental Mindoro (043) 2885032 telfax (043) 2885171 RC King Bldg., JP Rizal St., Camilmil, Calapan City REVENUE REGION NO. 10 RDO 64 Daet, Camarines Norte (054) 7213033 telfax (054) 7212058 2nd flr., DBP Bldg., Magallanes & Iraya Sts., Daet, Camarines Norte RDO 65 Naga City (054) 8115492 telfax (054) 8111237 2nd flr., J. Miranda Ave., cor. Princeton St., Monterey Village, Naga City RDO 66 Iriga City (054) 2992459 telfax (054) 6552509 Monterey Village, Naga City RDO 67 Legazpi City (052) 8217950 (052) 8201706 BIR Annex Bldg. Camia St. Imperial Court Subd. Legazpi City RDO 68 Sorsogon, Sorsogon (056) 2115374 (056) 2115374 S. R. Lao Building, Alegre Street, Burabod, Sorsogon City RDO 69 Virac, Catanduanes (052) 8111427 telfax (052) 8113114 Provincial Capitol Bldg., Virac Catanduanes RDO 70 Masbate City (056) 3332993 (056) 3332419 Flor Nunez Building, Quezon Street, Masbate REVENUE REGION NO. 11 RDO 71 Kalibo, Aklan (036) 2623672 telfax (036) 2625499 Arch. Reyes cor. Acebedo Sts., Kalibo, Aklan RDO 72 Roxas City (036) 6213067 telfax (036) 6215946 McKinley St. Roxas City RDO 73 San Jose, Antique (036) 5407080 telfax (036) 5407082 San Jose, Antique RDO 74 Iloilo City (033) 3360813 (033) 3376060 Ground flr., BIR Bldg. M.H. Del Pilar St., Molo, Iloilo City RDO 75 Zarraga, Iloilo (033) 5254317 telfax (033) 5254221 Poblacion, Zarraga, Iloilo REVENUE REGION NO. 12 RDO 76 Victorias, Negros Occidental (034) 3992935 telfax (034) 3992733 2nd Floor, PNB Bldg., Ascalon Montinola Sts. Victorias City, Negros Occidental RDO 77 Bacolod City (034) 4352419 telfax (034) 4352418 3rd Floor, JR Bldg. Rizal-Lacson Sts. Bacolod City RDO 78 Binalbagan, Negros Occidental (034) 3888441 telfax (034) 3888421 BIR Building, Poblacion, Binalbagan Negros Occidental RDO 79 Dumaguete City (035) 2256345 telfax (035) 4224246 2nd flr., Infante Bldg., Capitol Hi-way REVENUE REGION NO. 13 RDO 80 Mandaue City (032) 4228737 telfax (032) 3452903 3rd flr., KIMHEE Bldg., Subangdaku, Mandaue City RDO 81 Cebu City North (032) 2316065 telfax (032) 2325023 BIR Regional Office Building Arch. Reyes Ave. Cebu City RDO 82 Cebu City South (032) 2612837 telfax (032) 2612488 Philwood Bldg. N. Bacalso Avenue, Cebu City RDO 83 Talisay City Cebu (032) 2724523 telfax (032) 4917980 G/F Rosalie Building, Tabunok, Talisay City RDO 84 Tagbilaran City (038) 5018488 telfax (038) 4113940 2nd flr., Judge Oppus Uy Bldg., M. Torralba Street, Tagbilaran City REVENUE REGION NO. 14 RDO 85 Catarman, Northern Samar (055) 5009095 telfax (055) 5009087 UY Bldg., Del Pilar Bgy. Mabolo Catarman, Northern Samar RDO 86 Borongan, Eastern Samar (055) 5609010 telfax (055) 2612041 2nd flr., Queensland bldg., Real St., Borongan, Eastern Samar RDO 87 Catbalogan, Samar (055) 5438385 telfax (055) 2513157 2nd flr., Rosalia Ang Bldg., San Francisco St., Catbalogan, Samar RDO 88 Tacloban City (053) 3233003 telfax (053) 5249320 Ground flr., BIR Bldg., Gov't. Center Candahug Palo, Leyte RDO 89 Ormoc City (053) 5615131 telfax (053) 2555570 telfax 3rd flr., Sixto Pongos Bldg., Aviles St., Ormoc City RDO 90 Maasin Southern Leyte (053) 3812450 (053) 5709557 3rd flr., Zialcita bldg., cor. Enage & Juan Luna Sts., Bgy. Tunga-Tunga, Maasin City, Southern Leyte REVENUE REGION NO. 15 RDO 91 Dipolog City (065) 2124241 telfax (065) 2122310 Syringe C. Sybico Bldg., General Luna cor. Wilson St., Dipolog City RDO 92 Pagadian City (062) 2152208 telfax (062) 2152207 Airosa St., San Francisco District, Pagadian City RDO 93A Zamboanga City (062) 9920326 telfax (062) 9911932 Petit Barracks, Zamboanga City RDO 93B Zamboanga, Sibugay (062) 3332710 Zamboanga, Sibugay RDO 94 Isabela, Basilan (062) 2003407 telfax (062) 2003406 Aniceto G. Mon Building N. Valderosa St. Isabela, Basilan RDO 95 Jolo, Sulu (085) 3418911 Pilar L. Tua Building, Serantes loc. 2153 St. Jolo, Sulu RDO 96 Bongao, Tawi-Tawi (068) 2681342 Barns Building, Tubig BOH, Bongao, Tawi-tawi REVENUE REGION NO. 16 RDO 97 Gingoog City (088) 8611076 telfax (088) 8611079 Rey Mortiz Building Guno-Condeza St., Gingoog City RDO 98 Cagayan De Oro City (08822) 725609 (08822) 722482 Westbound Terminal, Bulua, loc. 100 loc. 102 Cagayan De Oro City RDO 99 Malaybalay, Bukidnon (088) 2212350 telfax (088) 8132506 2nd flr., Tabios Building Fortich St., Malaybalay, Bukidnon RDO 100 Ozamis City (088) 5211796 telfax (088) 5212330 Samuel Ortega Bldg., Rizal Avenue, Ozamis City RDO 101 Iligan City (063) 221566 telfax (063) 2211284 2nd flr., Kimberly Building National Highway, Tibanga, Iligan City RDO 102 Marawi City Quezon Avenue, Marawi City REVENUE REGION NO. 17 RDO 103 Butuan City (085) 8151585 telfax (085) 3428007 2nd Floor, J. Rosales Avenue, Butuan City RDO 104 Bayugan, Agusan del Sur (085) 3436995 telfax (085) 2312017 2nd Floor Daquipil Bldg., Nat'l. Hi-way Bayugan, Agusan Del Sur RDO 105 Surigao City (086) 2327433 telfax (086) 8261160 2nd flr., Camasurra Bldg., Borromeo St., Surigao City RDO 106 Tandag City (086) 2114195 telfax (086) 2113228 2nd flr. Eduhome Bldg., Osmea St. Tandag, Surigao Del Sur REVENUE REGION NO. 18 RDO 107 Cotabato City (064) 4215342 telfax (064) 4215344 2/Flr. Lim Shiao Tong Building Makakua St., Cotabato City RDO 108 Kidapawan City (064) 2885258 telfax (064) 2881707 Quezon Blvd. cor. Padilla St., Kidapawan City RDO 109 Tacurong City (064) 2004048 telfax (064) 2003216 Crispino Bldg., cor. Del Pilar & Quezon Ave. Tacurong City RDO 110 General Santos City (083) 5532421 telfax (083) 3010550 Pendatun Ave. cor. Laurel & M. Roxas Sts. General Santos City RDO 111 Koronadal City (083) 2284061 (083) 2282417 Bgy. Concepcion, Koronadal City REVENUE REGION NO. 19 RDO 112 Tagum City Davao Del Norte (084) 4002743 telfax (084) 2182188 Provincial Capitol Center Mankilam Tagum City Davao Del Norte RDO 113A West Davao (082) 2217715 telfax (082) 2213671 2nd Flr. KORE Bldg., Bonifacio St., Davao City RDO 113B East Davao (082) 2220199 telfax (082) 2271833 F. Torres St., Davao City RDO 114 Mati Davao Oriental (087) 8112072 telfax (087) 8112078 Irico Bldg. Gomez St., Mati, Davao Oriental RDO 115 Digos City, Davao Del Sur (082) 5534781 telfax (082) 5532186 A.C. Balazo Bldg., Gen. Luna St., Digos City, Davao Del Sur Footnotes 1. Conduct of ocular inspection shall be required under the following instances: STcHEI When there is conflict of data as to existence of improvement in documents presented; and Whenever the taxpayer invokes a special law (such as properties located in Areas for Priority Development) that will result in payment of a lesser tax. 2. Five days includes maximum days of uploading of payment into the system.