With regards to the issuance of TIN Card and the transfer of Registration, the bureau has issued the Revenue Regulations No. 5-2010 amending Sections 3 (D) and 12 of Revenue Regulations No. 11-2008.
For the issuance of TIN Card, once application is approved and a TIN is assigned, the corresponding TIN Card shall be issued. the same must be processed and released to the applicant within the same day the complete documentary requirements as prescribed in Item C (2) above have been submitted to the concerned RDO.
While, for the Transfer of Registration, in case a registered person decides to transfer his registered address, or business address of his head office or branches, it shall be his duty to inform the RDO where he is registered by filing the prescribed BIR Form specifying therein the complete address where he intends to transfer.
Please refer ftp://ftp.bir.gov.ph/webadmin1/pdf/51752RR%205-2010%20ON%20TRANSFER%20OF%20REGISTRATION.pdf of the full text of RR No. 5-2010
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