Prescribing Additional Policies, Guidelines and Procedures in the Processing of Application for Registration of Non-Individual Taxpayers under the Electronic Tax Information System (eTIS1)-Taxpayer Registration System (TRS)

April 14, 2016 REVENUE MEMORANDUM ORDER NO. 013-16 SUBJECT : Prescribing Additional Policies, Guidelines and Procedures in the Processing of Application for Registration of Non-Individual Taxpayers under the Electronic Tax Information System (eTIS1)-Taxpayer Registration System (TRS) TO : All Internal Revenue Officials, Employees and Others Concerned I. Objectives 1. This Order is being issued to prescribe the policies, guidelines and procedures on the encoding and scanning of other information and related documentary requirements for the Registration of Non-individual taxpayers in eTIS1-TRS pilot district offices. 2. To minimize the processing time of application for registration of non-individual taxpayers in eTIS1-TRS pilot district offices. II. Policies and Guidelines 1. One (1) scanner shall be provided to each pilot Revenue District Office (RDO)/Large Taxpayer Assistance Division (LTAD)/Excise Large Taxpayer Regulatory Division (ELTRD)/Large Taxpayer District (LTD)-Makati/LTD Cebu using eTIS1-TRS. CAIHTE 2. The scanner shall be located in the Client Support Section (CSS)/Registration Section area. 3. There shall be a designated desktop computer where the scanner will be connected in the CSS/Registration Frontline Service. 4. Scanner shall be used by the CSS/Registration Personnel solely for the application for registration of non-individual taxpayers. 5. Scanning of documents and encoding of stockholders/members/partners information in the registration of non-individual taxpayers using eTIS1-TRS shall be done back-end to minimize processing time in the frontline services. 6. All hard copies of application form and scanned documents shall be kept following the existing policies and procedures in the safekeeping and records disposition schedule of the Bureau. III. Procedures A. The CSS of RDO/LTAD/ELTRD/LTD Makati/LTD Cebu shall : 1. Receive the application for registration of non-individual taxpayers (BIR Form No. 1903) with documentary requirements from the taxpayer or duly authorized representative. 2. Validate completeness of the requirements and stamped received copies of application. 3. Encode the business information per application form in eTIS1-TRS except for the stockholders/members/partners information. 4. Scan the following documentary requirements in portable document format (.pdf) with a maximum file size of 1 megabyte (MB) before the end of the day: DETACa a. Securities and Exchange Commission (SEC) Certificate of Registration (COR); b. Page/s of the Articles of Incorporation/Partnership showing the name of the incorporators/partners; c. Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA. 5. Create a folder for each taxpayer where the scanned documents will be saved. The folder shall be saved in a shared directory following the filename format: RDO_TIN_Branch Code_Name of Taxpayer_Document Type Document Type File Name 1. SEC COR 039_999999999_00000_ABCINC_SEC 2. Articles of Incorporation 039_999999999_00000_ABCINC_ARTICLES Partnership 3. Proof of Registration/ 039_999999999_00000_ABCINC_PERMIT Permit to Operate 6. Update all applications for registration (BIR Form 1903) based on the image of scanned documents before the end of the day. B. The Revenue Data Center (RDC) shall : 1. Create a shared directory and folder for the frontline user's computer where the scanner is connected. 2. Train the user on how to scan, save and get documents from the shared folder or directory. IV. Effectivity Clause This Order shall take effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue