Work-Around Procedures in the Issuance of Tax Identification Number and Update and/or Change in Registration Record of Employees of Large Taxpayers

July 15, 2019 OPERATIONS MEMORANDUM ORDER NO. 008-19 TO : ACIR, Large Taxpayers Service ACIR, Client Support Service All Regional Directors All Revenue District Officers All Chiefs, Concerned LTS Offices All Heads, Revenue Data Centers All Others Concerned SUBJECT : Work-Around Procedures in the Issuance of Tax Identification Number and Update and/or Change in Registration Record of Employees of Large Taxpayers The e-Registration System has become unavailable/inaccessible to external users since April 24, 2019 resulting to failure of Large Taxpayers (LTs) to withhold/remit taxes on compensation for failure to secure Tax Identification Number (TIN) of their new employees. ATICcS In order to address the urgent issues on TIN Issuance of individual employees, this Operations Memorandum Order is issued to provide the work-around procedures in the issuance of Tax Identification Number (TIN) and registration update of employees of LTs. The following work-around procedures shall be observed in the issuance of Tax Identification Number (TIN) and registration update of employees of Large Taxpayers (LT): 1. All Large Taxpayers shall secure the Tax Identification Number (TIN) of their new employees through the eRegistration System of the Bureau within ten (10) days from date of employment with the local RDO having jurisdiction over the place of business where the LT-Employer Head Office or Branch is physically located. 2. LT-Employer that cannot register its new employees thru the eRegistration System due to unavailability of eREG System shall manually secure the TIN of its employees from the local RDO having jurisdiction over its place of business where the LT-Employer Head Office or Branch is physically located. Provided that, the LT-Employer shall submit a written request with the corresponding transmittal list of its new employees who file BIR Form No. 1902 (Application for registration for Individuals Earning Purely Compensation Income and Non-Resident Citizens/Resident Alien Employee) for the TIN issuance addressed to the Revenue District Officer (RDO) Attention: Chief, Client Support Section. 3. In case of change of address of the Large Taxpayer, the update of registration of its employees due to change in address of the Large Taxpayer shall be the responsibility of the LT employer by filing in behalf of its employees an application for registration information update using a duly accomplished BIR Form 1905 with the new/transferee Revenue District Office where the new address of the head office of the Large Taxpayer is physically located. The covered new/transferee RDO shall process the transfer of the LT employees by receiving the duly accomplished BIR Form 1905 and shall coordinate with the old/transferor RDO to effect the transfer. In case the number of the request for transfer by LT employer exceeded by fifty (50) employees, the total number of request shall be forwarded/transmitted by the new/transferee RDO to concerned Revenue Data Center to effect necessary transfer and shall notify the transferee RDO after such transfer has been done. The old/transferor RDO shall immediately effect the transfer of the LT employees within five (5) days upon email notification from the new/transferee RDO using their official Bureau email. 4. The LT Employer that failed to secure TIN from the eRegistration System based on the result of the eRegistration System's generated findings shall coordinate with the Revenue District Office having jurisdiction over the place of business where the LT-Employer Head Office or Branch is physically located. The LT employee shall not be allowed to follow up from the RDO, only the LT employer is allowed to transact in behalf of their employee. 5. Issuance of LT employee TIN Card shall be issued in the RDO where the particular LT employee is registered. TIADCc 6. Once the new employee is registered with the local RDO, any changes/update of registration information shall be processed by the local RDO having jurisdiction of the registered individual. 7. Any Update of employee's registration record shall be the responsibility of the employee concerned by transacting with the Revenue District Office (RDO) where the particular employee is registered by filing an application for registration information update using a duly accomplished BIR Form 1905 which can be downloaded from the Bureau's website. (http://www.bir.gov.ph) 8. All those received and pending applications for registration of employees submitted to LTAD/ELTRD, LTD-Cebu/LTD-Davao prior to the effectivity of this Order shall be forwarded/transferred to the concerned RDO immediately. This directive shall be done until the eRegistration System becomes accessible/available and shall be discontinued upon written advice through a memorandum. (SGD.) ARNEL SD. GUBALLA Deputy Commissioner Operations Group