Who are exempt from the Imposition of Annual Registration Fee from BIR?

Revenue Regulations No. 11-2008 Section 10, stated that every separate or distinct establishment or place of business shall be paid upon registration and every year thereafter on or before January 31 by every person subject to any internal revenue tax with Annual Registration Fee (RF) in the amount of Five Hundred Pesos (P500.00).

However, the following shall be exempt from the imposition of annual registration fee:

1. Cooperative duly registered with the CDA;

2. Individuals earning purely compensation income whether locally or abroad;

3. Overseas Workers;

4. GAIs, in the discharge of their governmental functions;

5. Marginal Income Earners;

6. LGUs, in the discharge of their governmental functions;

7. Tax exempt persons such as those enumerated under Section 30 of the Code, as amended, in pursuance of tax-exempt activities;

8. Non-stock/non-profit organizations not engaged in business;

9. Persons subject to tax under one-time transactions; and

10. Facility/ies where no sales transaction occur.

Marginal Income Earner refer to those individuals whose business do not realize gross sales or receipts exceeding P100,000 in any 12-month period.

Please refer ftp://ftp.bir.gov.ph/webadmin1/pdf/42151rr%20no.%2011-2008.pdf of the full text of the regulations.