TRANSFER OF REGISTRATION OF LOCAL EMPLOYEES

TRANSFER OF REGISTRATION OF LOCAL EMPLOYEES TO RDO OF NEW EMPLOYER

A. Venue

RDO having jurisdiction over new employer

B. BIR Form

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

C. Documentary Requirements

1. Proof of exemption claimed (e.g. Marriage Contract/NSO Birth Certificate of declared dependents)

2. Proof of employment (e.g. Valid ID issued by the employer/Employer’s Certificate)

D. Procedures

1. It shall be the responsibility of the new employer to notify his BIR district office by submitting the duly accomplished form of the employee.

2. The transfer of registration (TIN records) of such employee shall be initiated by the BIR district office which received the application.

3. In the interim, the taxpayer shall submit his request for transfer to the old BIR district office either personally or by fax.

4. 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

TRANSFER OF REGISTRATION OF LOCAL EMPLOYEES OF TRANSFERRING EMPLOYERS

A. Venue

RDO having jurisdiction over the new BUSINESS ADDRESS of the employer.

B. BIR Form

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

C. Documentary Requirements

1. List of employees to be transferred to the new RDO having jurisdiction over the employer

D. Procedures

1. Registration of employees should follow the BIR district office registration of their employers. Accordingly, a transfer of employer’s BIR district office carries with it the transfer of the registration of employees earning pure compensation income mainly from said employer.

2. The transferring employer shall require all of its covered employees to accomplish the proper BIR form and submit the same to the new BIR district office.

3. A list of employees shall likewise be submitted together with the update form by the transferring employer to the new BIR district office excluding those employees who have been separated prior to the transfer.

4. In case the employer hires new employees in its new location, application for employees’ TIN shall be submitted to the new BIR district office.

TRANSFER OF REGISTRATION OF LOCAL EMPLOYEES REGISTERING NEW BUSINESS IN ANOTHER RDO

A. Venue

RDO having jurisdiction over the BUSINESS ADDRESS, with the application copy furnished to 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. An individual who is registered as an employee in one BIR district office but subsequently applies for registration as a business taxpayer / professional in another BIR district office shall submit the proper form to the BIR district office having jurisdiction over his BUSINESS ADDRESS.

2. The transfer shall then be performed by the BIR district office where the application was 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.

4. 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