The Bureau of Internal Revenue (BIR) has released updated guidelines on taxpayer registration renewals, providing a comprehensive outline of processes, classifications, required documents, and applicable fees. These updates, under BIR Circular RDO-External-Service-08, aim to simplify compliance and promote transparency for taxpayers.
Key Highlights of the Updated Guidelines
- Taxpayer Classifications and Requirements
Taxpayer registration and renewal are based on specific classifications:
Single Proprietors: Register at the Revenue District Office (RDO) covering the business head office. Required documents include BIR Form 1901, a valid ID, and proof of business address.
Professionals (Regulated/Non-regulated): Register based on residence or business address, submitting IDs, proof of address, and PRC ID (if applicable).
Nomadic or Roving Operators: Register at the RDO covering their residence, with similar document requirements.
- Streamlined Registration Renewal Process
Step 1: Obtain a queue number at the New Business Registrant Counter (NBRC).
Step 2: Submit completed BIR Form 1901 and supporting documents.
Step 3: Verification and interview with BIR personnel to determine tax compliance requirements.
Step 4: Pay applicable fees, including the ₱30 documentary stamp tax (DST).
Step 5: Receive the Certificate of Registration (COR) and related materials.
The process typically takes three business days.
- No More Annual Registration Fees for Businesses
Starting January 22, 2024, businesses are no longer required to pay the ₱500 annual registration fee or file BIR Form 0605, per Republic Act 11976 (Ease of Paying Taxes Act). This policy also applies to non-profit organizations, extending exemptions to all NGOs.
Audit and Field Operations Suspension
From December 16, 2024, to January 12, 2025, the BIR has temporarily suspended audits and field operations, except for cases requiring urgent attention, such as:
Cases prescribing on or before April 15, 2025.
Tax evasion investigations.
Processing of estate, donor’s, and capital gains tax returns.
Verifications for businesses closing operations.
Monitoring of “tiangge” or temporary retail stores.
Revenue collection activities will continue during this period, and taxpayers are encouraged to voluntarily settle deficiencies without undergoing audits.
For complete details on the guidelines, taxpayers can visit the BIR website under the Citizen Charter section.