The Documentary Requirements for the Cancellation of Tax Identification Number (TIN)/Registration has stated in Revenue Memorandum Circular (RMC) No. 37-2016, VI, C.:
1. Notice of closure or cessation of business;
2. Notice of Death and Death Certificate, in case of death of an individual;
3. Estate Tax Return of the decedent, if applicable;
4. List of ending inventory of goods, supplies, including capital good;
5. Inventory of unused sales invoices/official receipts (SI/OR);
6. Unused sales invoices/official receipts and all other unutilized accounting 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; and
8. Other documents necessary to support the changes applied for.
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20No%2037-2016.pdf of the full text of RMC No. 37-2016.
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