Renewal of Registration with the Bureau of Internal Revenue

December 5, 2018

OCA CIRCULAR NO. 253-2018

 

Pursuant to Revenue Memorandum Circular No. 51-2018 dated June 8, 2018 [Amending Revenue Memorandum Circular No. 69-2017 dated August 17, 2017 Re: Registration and Compliance Requirements of Individuals under a Job Order or Service Contract Agreement with the Departments and Agencies of the Government, Instrumentalities, Local Government Units (LGUs), State Colleges and Universities including Government-Owned and/or -Controlled Corporations (GOCCs) and Government Financial Institutions (GFIs)], the Bureau of Internal Revenue (BIR) requires that all individuals under a Job Order or Service Contract Agreement comply with the Registration and Tax Compliance Requirements including Payment of Annual Registration Fee (ARF) under the category specifically classified by the BIR in RMC No. 51-2018, particularly letters A or B.

In view of the foregoing BIR requirements on registration and tax compliance, YOU ARE HEREBY DIRECTED to submit the photocopy of your Registration using BIR Form 1901, updated Income Payee's Sworn Declaration of Gross Receipts for self-employed, and the Payment of Annual Registration Fee (ARF) for the taxable year 2019 using BIR Form No. 0605, duly stamped received by the Revenue District Office where you are registered as such. Said documents shall form part of your documentary attachments to your claim for payment of services rendered, otherwise, your claim shall not be processed for failure to submit the abovementioned documentary requirements.

For your information and strict compliance.

(SGD.) JOSE MIDAS P. MARQUEZCourt Administrator