TRANSFER OF REGISTRATION OF INDIVIDUALS NOT ENGAGED IN BUSINESS (E.O. 98/ONETT) REGISTERING NEW BUSINESS

A. Venue

RDO having jurisdiction over the intended BUSINESS ADDRESS or residence (for transient/nomadic businesses) with the application copy furnished the old RDO.

B. BIR Forms

BIR FORM 1905 – Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration

BIR FORM 1901 – Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts

C. Documentary Requirements

1. Copy of DTI Certificate of Registration of Business Name, if a business trade name shall be used, if applicable;

2. Copy of Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU;

3. Copy of Contract of Lease executed for the new place of business, if applicable.

D. Procedures

1. Taxpayers initially issued TINs for ONETT/ EO 98, series of 1998 shall submit the proper Application Form to the BIR district office where he intends to establish his BUSINESS ADDRESS.

2. The transfer of registration (TIN records) of such taxpayer shall be initiated by the BIR district office where the request for transfer was filed / submitted. (These procedure shall be observed once the ITS has been enhanced to provide for the required facility to effect the same.)

3. In the interim, the taxpayer shall submit his request for transfer to the old BIR district office either personally or by fax. The old BIR district office, upon receipt of the request shall immediately execute the transfer of taxpayer’s registration records to the new BIR district office.

 

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