Checklist of Registration Requirements

June 1, 1998 REVENUE MEMORANDUM ORDER NO. 54-98 SUBJECT : Checklist of Registration Requirements TO : All Internal Revenue Officers, Employees and Others Concerned I. Background and Objective It has been the perennial gripe and criticism of taxpayers that Revenue District Offices require different documents for the same type of transaction, particularly, in the area of registration of new taxpayers, books, invoices/receipts, cash register machines, etc. It is, therefore, felt that there is a compelling need to uniformly define and prescribe the various registration requirements to be submitted by taxpayers to achieve efficiency and effectiveness in the public service. dctai II. Registration Requirements The documents listed hereunder are the mandatory requirements to be submitted by taxpayers wishing to transact business with this Bureau, viz: A. Registration of New Taxpayer 1. Application for Registration/Taxpayer Registration Update (TRU) Form 2. TIN Application Form, if applicable 3. Sketch of business site of taxpayer, if necessary 4. Registration Fee, if applicable 5. Exemption Certificate, if applicable 6. Photocopy of the following: a. Mayor's Permit & Municipal License b. DTI Certificate of Registration of business name, for single proprietorship; or SEC Certificate of Registration, for corporation or partnership c. Articles of Partnership or Incorporation, for juridical persons d. Marriage Contract (for individuals) e. Birth Certificates of dependents (for individuals) f. Unit or agency's charter for Government Agencies & Local Government Units B. Registration of Cash Register Machines 1. Letter of Request or Application for Permit to Use Cash Register Machine 2. Sample of Cash Register Machine tape 3. Duplicate key 4. Photocopy of the following: a. Payment of Registration Fee b. Application for Registration/TRU Form, if applicable c. BIR Certificate of Registration, if applicable d. Mayor's Permit e. DTI Certificate of Registration or SEC Registration f. Articles of Incorporation or Partnership, for juridical persons C. Securing Authority To Print Receipts and Invoices FOR NEW TAXPAYER 1. Application for Authority to Print Receipts and Invoices 2. Job Order 3. Final and clear sample of receipts and invoices 4. Application for Registration/TRU Form 5. Registration Fee FOR OLD TAXPAYER 1. Application for Authority to Print Receipts and Invoices 2. Job Order 3. Final and clear sample of receipts and invoices 4. TRU Form, if applicable 5. Photocopy of the following: a. Payment of Registration Fee b. Previous Authority to Print Receipts and Invoices c. BIR Certificate of Registration 6. Last booklet printed (for verification purposes) D. Stamping of Receipts/Invoices 1. Original copy of Authority to Print 2. Approved sample of receipts/invoices 3. Job Order 4. Photocopy of BIR Certificate of Registration E. Stamping of Manual/Bound Books of Accounts FOR NEW TAXPAYER 1. Application for Registration/TRU form 2. Registration Fee FOR OLD TAXPAYER RENEWAL 1. Previous books of accounts with last entry 2. Photocopy of the following: a. BIR Certificate of Registration b. Payment of Registration Fee F. Securing Permit to Use Loose-Leaf/Computerized Books of Accounts/Invoices and Receipts 1. Letter of Request or Application for Authority to Use Loose-leaf/Computerized Books of Accounts/Invoices and Receipts 2. Application for Registration/TRU Form, if applicable 3. Photocopy of the following: a. Mayor's Permit b. DTI Certificate of Registration or SEC Registration with Articles of Incorporation or Partnership c. Payment of Registration Fee d. BIR Certificate of Registration, if applicable 4. Sample format to be used III. Repealing Clause All existing issuances or part thereof which are inconsistent herewith are hereby repealed. prcd IV. Effectivity This Order takes effect immediately. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue