APPLICATION FOR CLOSURE OF BUSINESS/CANCELLATION OF TIN

A. Venue
RDO where TIN is registered.
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.

Notice

of

closure

or

cessation

of

business;

2. Notice of Death and Death Certificate, in case of death of an individual;

3.
4.
5.

Estate
List

of

Tax

Return

ending

inventory

Inventory

of

unused

of
of

goods,

sales

the

decedent,

supplies,

if

including

invoices/official

applicable;
capital

receipts

goods;
(SI/OR);

6. Unused sales invoices/official receipts and all other unutilized accounting forms (e.g.,
vouchers, debit/credit memos, delivery receipts, purchase orders, etc.) shall be physically
submitted to the RDO where the Head Office is registered or where the Authority to Print
(ATP)
was
secured;
7. All business notices and permits as well as the COR shall be surrendered for cancellation;
8. Other documents necessary to support the changes applied for.
D. Procedures
I. Death of Individual not subject to Estate Tax
1. In case of a decedent registered with the BIR who has no properties subject to estate
taxes, the heirs shall request for cancellation of the decedents TIN by accomplishing
BIR
Form
1905.
2. Notice of Death and Death Certificate shall be submitted to the BIR district office
where
the
TIN
of
the
decedent
is
registered.
3. An affidavit shall be submitted by the heirs stating that the decedent has no properties

subject

to

estate

taxes.

4. The BIR district office shall notify the heirs, administrator or executor applying for
cancellation of decedents TIN of the status of the request within ten (10) days from
complete submission of the requirements.
II. Settlement of Estate Tax Liabilities
1. In case of death of an individual with properties subject to estate taxes and who was
previously registered in the ITS database, upon submission of Notice of Death and the
Death Certificate of the decedent, the BIR district office shall immediately modify and
update the status of the TIN of said decedent as cancelled and proceed with the
processing and issuance of the TIN of the estate upon application by the executor or
administrator.
2. If the TIN of such decedent is registered in another BIR district office, the receiving
BIR district office shall inform the BIR district office concerned of the fact of such
taxpayers death by furnishing a copy of the decedents Death Certificate. Such BIR
district office shall then perform the update as stated in this section.
3. The new TIN shall be used in the filing of the estate tax return of the decedent, as
well as in the filing of other applicable tax returns (e.g. Income, VAT/ Percentage Tax,
etc.)
if
the
estate
is
under
judicial
settlement.
4. In case the decedent was engaged in business, the heirs/executor/administrator shall,
aside from submitting the Notice of Death and Death Certificate submit a short-term
income tax return covering the period January 1 until the date of death.
The said return shall be filed within sixty (60) days from the date of death, unless the
heirs/administrator/executor shall request for an extension of time to file the same, but
not to exceed six (6) months or April 15 of the following year, whichever is earlier.
The TIN shall be cancelled once the decedents business operations including that
covered by the short-term return has been duly investigated for tax purposes.
5. Decedents with business registration shall be subject to immediate investigation by
the BIR office concerned to determine the decedents tax liabilities from his / her
business. If the business is registered in a BIR district office other than where the Estate
Tax Return is filed, the BIR district office which received such return shall inform the
BIR district office concerned in writing, either thru fax or via email, for their
corresponding
action.
6. Such BIR district office shall issue a Tax Clearance for the decedents business
registration within ten (10) days from termination of its investigations and/or full
settlement of the taxpayers liabilities, if applicable.

III. Dissolution, Merger or Consolidation of Juridical Persons

1. All taxpayers who filed for cancellation of registration due to closure/cessation or
termination of business, except for branches, shall be subjected to immediate
investigation by the BIR office concerned to determine the taxpayers tax liabilities.
2. For juridical persons, the TIN shall be cancelled at the time of the dissolution, merger
or consolidation resulting to termination of their corporate existence through the
eventual
cancellation
of
their
registration
with
the
BIR.
In case of business merger or consolidation, the TIN of the dissolved juridical persons
shall be tagged with Ceased/Dissolved status. If one of the parties survives, its TIN
must be retained, however if a new corporation shall be established, a new TIN shall be
issued
to
such
new
juridical
entity.
3. The BIR district office of the HO of the dissolved entity shall inform all the other
BIR district office, where the branches are registered, of the closure/cessation of the
business.
4. To avoid generation of stop filer cases, the BIR district office, upon complete
submission by the taxpayer of the requirements shall:
a.
End
date
the
tax
types
of
the
taxpayer;
b. Destroy/shred in the presence of the taxpayer or his authorized representative,
the unutilized SI/ORs and other accounting forms by cutting them crosswise and
lengthwise at the middle thereof so that the same shall be divided into four (4),
ensuring that the same will no longer be used as originally intended; and
c. Return to the taxpayer the destroyed/shredded SI/ORs and other accounting
forms
for
burning
and/or
proper
disposition.
d. The BIR distinct office shall issue a Tax Clearance to the taxpayer applying for
cancellation of TIN within ten (10) days from termination of its investigations
and/or full settlement of the taxpayers liabilities, if applicable
[return to index]

CHANGE IN REGISTERED ADDRESS

1. 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 Mayors Business Permit or duly received Application for Mayors 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 taxpayers registration records to the
new BIR district office.
2. 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/Employers
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 taxpayers 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 Mayors Business Permit or duly received Application for Mayors
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 taxpayers registration records to the new BIR district office
3. TRANSFER OF TAXPAYERS ENGAGED IN BUSINESS OR PRACTICE OF
PROFESSION (INDIVIDUAL / NON-INDIVIDUAL)
A. Venue
RDO having jurisdiction over the new business address, with the application copy
furnished to the old RDO.
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. Copy of Amended SEC / DTI Certificate bearing the taxpayers new business
address;
2. Copy of Mayors Business Permit or duly received Application for Mayors Business
Permit, if the former is still in process with the LGU;
3. Board Resolution approving the transfer of business address, if applicable;
4. Copy of Contract of Lease executed for the new place of business, if applicable.
D. Procedures
I. Branches / Facilities

1. Request for transfer of registration of branch / facility shall be filed at the BIR
district office where such branch/facility is registered.
2. Where no tax type is registered except ARF, transfer shall be completed by the
old BIR district office within five (5) days from receipt of the request.
3. Transfer of branches with other registered tax types shall observe the same
procedures in transferring a HO.
II. Head Office
1. The old BIR district office shall conduct an ocular inspection in both old and
new business addresses before transferring the applicants registration data to the
new BIR district office.
2. A taxpayer requesting for transfer of his/her/its HO should not be allowed to
transfer to a BIR district office where his/her/its previous RDO/ARDO is currently
assigned.
3. The taxpayer requesting for transfer shall file the proper form to the old BIR
district office together with the prescribed documentary requirements.
4. The new BIR district office shall be furnished by the taxpayer with a copy of the
update form duly received by the old BIR district office.
5. The transfer of HO shall be effective upon approval by the old BIR district
office which should not exceed the ten (10) working days prescribed period from
the date of complete submission of the required documents.
6. If the old BIR district office fails to complete the transfer within the prescribed
period, the Revenue Data Center (RDC) having jurisdiction of over the same shall
perform the transfer electronically.
7. The request for transfer shall be processed by the old BIR district office based
on the supporting documents submitted by the transferring taxpayer.
8. Upon receipt of the update form duly received by the old BIR district office, the
new BIR district office shall immediately conduct an ocular inspection of the
transferring taxpayers actual business location.
9. If upon ocular inspection, the new BIR district office has determined that the
given business address is non-existent, inaccurate, unoccupied or occupied by
persons other than the transferring taxpayer, the new BIR district office shall
immediately notify in writing the old BIR district office of such fact so that the old
BIR district office shall not allow the requested transfer of registration.

10. The results of the ocular inspection conducted shall form part of the
registration docket of said taxpayer. Furthermore, the new BIR district office shall
include the newly transferred taxpayer in its regular TCVD activities where ocular
inspection of the actual business location of the newly transferred taxpayer shall be
mandatorily conducted.
[return to index]

APPLICATION FOR REPLACEMENT OF CERTIFICATE OF REGISTRATION

Tax Form
BIR FORM 1905 Application for Registration Information Update
Documentary Requirements
a) Old Certificate of Registration, for replacement;
b) Affidavit of Loss, if lost; and
c) Proof of Payment of Certification Fee and Documentary stamp- to be submitted before
the issuance of the New Certificate of Registration
Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO
where he is registered together with the required attachments.
[return to index]

APPLICATION FOR REPLACEMENT/CANCELLATION OF AUTHORITY TO PRINT

RECEIPTS AND INVOICES
Tax Form
BIR Form 1905 Application for Registration Information Update
Documentary Requirements
a) Original Authority to Print Receipts and Invoices; and
b) New Application Form 1906, if applicable

Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO
where he is registered together with the required attachments.
[return to index]

APPLICATION FOR REPLACEMENT OF TAX CLEARANCE CERTIFICATE FOR

TAX LIABILITIES
Tax Form
BIR FORM 1905 Application for Registration Information Update
Documentary Requirements
a) Affidavit of Loss, if applicable; and
b) Proof of payment of Certification Fee and Documentary Stamp Tax to be submitted
before the issuance of the New Tax Clearance Certificate
Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO
where he is registered together with the required attachments
[return to index]

APPLICATION FOR REPLACEMENT OF LOST/DAMAGED TIN CARD

Tax Form
BIR Form 1905 Application for Registration Information Update
Documentary Requirements
a) Affidavit of Loss, if lost; and
b) Old TIN Card (if replacement is due to damaged card
Procedure

Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO
where he is registered together with the required attachments
[return to index]

APPLICATION FOR CHANGE IN REGISTERED ACTIVITIES

Tax Form
BIR Form 1905 Application for Registration Information Update
Documentary Requirements
Original Certificate of Registration
Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO
where he is registered together with the required attachments
[return to index]

APPLICATION FOR CHANGE IN REGISTERED NAME/TRADE NAME

Tax Form
BIR Form 1905 Application for Registration Information Update
Documentary Requirements
a) Amended SEC Registration/DTI Certificate; and
b) Original Certificate of Registration
Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO
where he is registered together with the required attachments
[return to index]

APPLICATION FOR CHANGE IN TAX TYPE DETAILS

Tax Form
BIR Form 1905 Application for Registration Information Update
Documentary Requirements
Original Certificate of Registration
Procedure
Taxpayer applicant submits duly accomplished BIR Form 1905 to RDO/LTAD I or II/LTDO
where he is registered together with the required attachments
[return to index]

APPLICATION FOR CHANGE IN ACCOUNTING PERIOD

A. Venue
RDO or Large Taxpayers (LT) Office where TIN is registered.
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. Letter request addressed to the Revenue District Officer or appropriate Large Taxpayers
(LT) Office having jurisdiction over the place of business of the taxpayer, indicating:
a. The original accounting period and the proposed new accounting period to be
adopted; and
b. The reasons for desiring to change the accounting period.
2. Duly filled-up BIR Form No. 1905;
3. Certified true copy of the Securities and Exchange Commission approved Amended ByLaws showing the change in accounting period;

4. Sworn certification of non-forum shopping stating that such request has not been filed
or previously acted upon by the BIR National Office, signed by the taxpayer or duly
authorized representative; and
5. A sworn undertaking by a responsible officer of the taxpayer, such as a partner, president,
general manager, branch manager, treasurer or officer-in-charge, to file a separate final or
adjustment return for the period between the close of the original accounting period and the
date designated as the close of the new accounting period on or before the 15th day of the
fourth month following the end of the period covered by the final/adjustment return. The
undertaking shall include a clause stating that failure to comply with such undertaking will
result to the invalidation of the approval of the change in accounting period, and will subject
the taxpayer to criminal offense for failure to file return, supply correct and accurate
information punishable under Section 255 of the NIRC of 1997, as amended. The pro-forma
endorsement is attached to Revenue Regulations No. 3-2011 as Annex A.
D. Procedures
1. The requesting corporation shall submit all the documentary requirements for the
processing of its Certificate of Change in Accounting Period.
2. The Officer of the Day in the concerned RDO shall pre-evaluate the application if it
satisfactorily complies with the herein prescribed guidelines using the Action Sheet
Checklist of Requirements.
a. If found complete and in order, he shall then forward the application together with the
supporting documents to the Revenue District Officer or LT Division Chief who, in turn,
shall thoroughly evaluate the same. Otherwise, a Notice to Comply shall be issued by the
Revenue District Officer or LT Division Chief to the representative of the applicant
corporation.
b. If after the lapse of the period given in the Notice to Comply, the applicant fails to submit
documents required, a Notice of Archiving shall be issued by the Revenue District Officer.
3. The Revenue District Officer shall prepare an endorsement letter addressed to the Chief,
Legal Division of the Revenue Region having jurisdiction over the RDO.
4. The Revenue District Officer, within five (5) days from receipt of the application together
with complete documentary requirements, shall then transmit his endorsement letter
together with complete set of documents to the Legal Division of the Revenue Region for
evaluation.
5. For the Large Taxpayer Service, evaluation and preparation of certificates granting
change in accounting period shall be done by the concerned LT Office.

6. Upon receipt by the Chief, Legal Division of the Regional Office of applications for
approval of change in accounting period, he shall assign the same to an action officer for
evaluation and the appropriate action.
If in order, the Chief, Legal Division shall sign a Memorandum Indorsement for the
Regional Director's issuance of Certificate Granting the Change in Accounting Period,
otherwise, the same shall be returned to the RDO concerned with a memorandum of their
review findings and evaluation.
7. The application for the issuance of Certificate Granting the Change in Accounting Period
shall be signed by the Regional Director if he finds the same to be in order. Otherwise, the
same shall be returned to the Legal Division/RDO with a memorandum of his review
findings and evaluation.
8. Only applications which strictly comply with the legal and documentary requirements
prescribed herein shall be approved by the Regional Director.
9. For taxpayers under the jurisdiction of the Large Taxpayers Service, the application for
the issuance of Certificate Granting the Change in Accounting Period shall be signed by the
ACIR, Large Taxpayers Service, if he finds the same in order. Otherwise, the application
shall be returned to the concerned LT Office with a memorandum of its review findings and
evaluation.
10. Immediately after the Certificate Granting the Change in Accounting Period has been
approved and signed by the Regional Director, the same shall be numbered in the upper
right portion of the Certificate and the Legal Division of the Revenue Region or the Large
Taxpayer Service shall prepare the Certificates in three (3) copies to be issued and
distributed as follows:
Original - taxpayers copy
Duplicate copy - to be attached to the docket
Triplicate copy - to the ACIR, Legal Service
[return to index]

APPLICATION FOR TAX CLEARANCE

Tax Form
BIR Form 1905 Application for Registration Information Update
Documentary Requirements

1) Letter of request stating the purpose for application

2) Copy of application for tax credit or refund duly received by the DOF
Procedures
1) Taxpayer applicant files BIR Form 1905, together with the attachments, at the RDO
where he is registered.
2) RDO verifies if taxpayer has open cases reflected in the Integrated Tax System. If YES,
ask taxpayer to submit required returns and pay the corresponding tax due/s and penalties, if
any.
3) RDO verifies if taxpayer has delinquent cases at the Assessment, Collection, and Legal
Divisions of the Region.
4) RDO verifies if taxpayer has delinquent cases at the Collection Enforcement Division,
BIR National Office.
5) RDO issues Tax Clearance, indicating purpose of the same.
[return to index]