Accreditation of Tax Practitioners: Revenue Regulation 14-2010
BIR Form 1916 - for Individual "TAX PRACTITIONERS APPLICATION FOR ACCREDITATION"
BIR FORM 1917 - for Partnership & Corporation "TAX PRACTITIONERS APPLICATION FOR ACCREDITATION"
BIR Citizens Charter
BIR Form 1900 Authority To Use CAS
Compromise Penalty Schedule
Computerized Accounting System Revised Procedures (CAS)
Primary Registration
Amended Consolidated Revenue Regulations on Primary Registration updates and Cancellation
TIN Cards shall be automatically issued to registered taxpayers except those TINs issued under EO 98, series of 1998/ONETT wherein issuance of the TIN card is optional and only upon request to the BIR district office where the taxpayer is registered.
Revenue Regulation 2-98 (RR 2-98)
Implementing R. A. No. 8424, "An Act amending National Internal Revenue Code, as amended" relative to the withholding on income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax Compensation, Withholding of Creditable Value-Added Tax and other Percentage Taxes.
Revenue Regulation 10-2008 - Implements certain provisions of RA No. 9504 entitled "An Act Amending Sections 22, 24, 34, 35, 51 and 79 of RA No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code" relative to the withholding of Income Tax on compensation and other concerns (published in Philippine Star on September 25, 2008) (Regarding Qualified Dependent Child)
Annex A Annex B Annex C Annex D Annex E Annex F "Waiver"
Page 23-24 regarding Qualified Dependent Child
Revenue Regulation 5-2010 TIN Cards Automatically issued to Registered Taxpayer except those regiestered under RO98. FOR EO98, request for issuance of TIN can be submitted to the RDO where they are registered.
TIN Card Issuance & Transfer of Registration
Withholding Tax Table
Regarding Tax on Movie Tickets & Amusement Tax
CWT 2% for payment for MERALCO & TELCOs; MEMBERSHIPs dues; etc
Hi Sir,
ReplyDeleteI was using my tin card & ofcourse my TIN number with it for the long time when I chagnged employer, requiring me to transfer RDO.. Only by then that I found out po that my TIN number was assigned to another individual according to one of the employee ng RDO 41.. They required me to surrender the ID they have issued me and erquest me to apply for new TIN number thru 1902. Was the incident possible po? what about my contributions? were they remitted under my Name? Please advise.. Your help will be much appreciated po.
Hi Anonymous, I really can't say how that could be possible. Did you personally apply for your TIN?
ReplyDeleteAnyway, you can further check if that TIN is indeed assigned to another name. Call the BIR Contact Center 981-8888 or the TIN Verification Office 926-8339.
If the TIN is really not under your name. Then apply for one using 1902 if you have a current employer.
With regards to your taxes. Since we are under substituted filing policy of the BIR. Even if we do not have a TIN our employers are required to withheld tax from our compensation.
Under this policy also, EMPLOYERs are likewise required to issue the 2316 certificate at the end of a taxable year or upon resignation employers are required to issue this.
The 2316 certificate is ATTESTED by EMPLOYERs on the tax they withheld from our pay. So we can be sure our employers indeed remitted this. If not they will be liable under our laws.
Hello, my former employer doesn't give me my BIR refund what should i do to recover my refund? Anonymous A
ReplyDeleteGood day Anonymous,
ReplyDeleteTax Refund can only come when there is an excess of taxes withheld from you against your actual tax due.
An EMPLOYER can be penalized for not accurately computing the actual tax due of their employees. As well as liable to pay the refund from their employees.
So what your basis in saying you have a Tax Refund?
Hi tom tax, i have a question, Im currently employed in cebu, and its the first time i have worked in this city, since all my life I have been working in bacolod, I just have a couple of questions
ReplyDelete1.I didnt declare my last employer on my resume (due to mgmt issues), and so I just declared my previous employers before it, I worked with my recent employer january 01 - 28 2012 (only 27 days) and because of greener pastures i decided to move to cebu, so my new employer is requesting that in case your last employment was from Jan1 of this year onwards, i need to submit a form 2316, but since I didnt declare my most recent employer and just declared my employers before that, they didnt require me to pass a form 2316 since those employers were from 2 years ago, so my question is...what happenes if I didnt submit a 2316 to them
2. My new employer requires us to submit both a form 2305 and a 1905 to update my rdo code since im originally from bacolod and my TIN was registered there, and they only told me about this when I was already in cebu, question is, what happens if i just submitted the form 2305 and i dont update my rdo code and left it the way it is...what will happen, but on my first payslip why do i already see witholding tax that has been deducted?
if answered this would really clear alot of things on my mind, THANKS IN ADVANCE
Hi MikeDC,
ReplyDelete1. Then your current employer cannot record the taxes withheld from you on your previous employer.
2. Your RDO in Cebu cannot process your 2305 since your TIN is in the RDO in Bacolod. So you need to transfer your TIN to Cebu before RDO in Cebu can process your 2305.
Sorry for the late reply. Its been quite hectic this past weeks.
Good day!
ReplyDeleteIm Jennifer from Cebu City. I would just like to verify regarding my TIN. I don’t have a TIN yet and I already visited the Volume Recruitment of our company last April 2, Monday for e-TIN registration but I was not able to have my TIN because it says in the e-TIN printout that I have a similar record in the BIR database. Then I just followed the instructions given to me. I went to the Revenue District Office Cebu City North last April 4 to verify my TIN but then they could not help me since the employer is a large tax payer. I was advised to approach the Head or In-charge of the employment requirements of the company because the BIR were using a new system. The system, as they said, cannot generate my name. It also stated in the e-TIN printout to call your BIR contact center at 981-8888 but nobody’s answering then I decided to email but unfortunately I haven’t receive any response from them until now. Please do help me with this matter because I need this urgently before April 30 but I’m still stock with my TIN. You can also email me at jhen_blue8@yahoo.com for your response.
I am looking forward for your assistance in this matter.
Thank you!
I am really hoping for your assistance in this matter. Thank you!
DeleteHi Jhen, sorry for this late reply.
DeleteHave your birth certificate scanned and also a valid ID. Send it to tied09@gmail.com. Ask for assistance regarding your TIN.
BIR cannot divulge TIN numbers thru phone or email especially if they cannot ascertain if you are really the owner of the said TIN.
Good Day! I do not have a TIN and my employer withhold tax from my compensation for many months.Do I need to provide my TIN to employer to remit withhold tax to BIR? Can my employer remit the withhold tax to BIR without my TIN given? What are normally the information provided to BIR?
ReplyDeleteMy friend happen to provide wrong TIN to employer, will it mess up her withhold tax to BIR?
Thank you!
hi, do you have fax number of RDO 41? I need to transfer my TIN to my new registered adress in cebu city..Thanks.
ReplyDeleteRDO 41 go to this address:
ReplyDeletehttp://www.bir.gov.ph/index.php/contact-us/directory/revenue-district-offices.html#45
Goodmorning po . pwede po kaya magpa authorized ng 1905 para makakuha ko ng veried copy ng 1905 ko po ?
ReplyDelete