In relation with Republic Act No. No. 10963, Revenue Regulations (RR) No. 1-2020 has issued by the bureau amending Section 8 of RR No. 11-2018 to read as follows:
"SECTION 8. Section 2.79.1 of RR No. 2-98, as amended, is hereby amended and shall read as follows:
SECTION 2.79.1. Application for Registration for Individuals Earning Compensation Income (BIR Form No. 1902). - The application for registration of employees shall be accomplished by both employer and employee relating to the following information and other requirements:
(A) Employee - xxx
(B) Employer - xxx
(C) Procedures for the filing of the Application for Registration (BIR Form No. 1902) and/or Application for Registration Information Update (BIR Formm No. 1905).
(1) All employers shall require their concerned employees to accomplish in triplicate the Application for Registration BIR Form 1902 (if the employee does not have existing TIN), distributed as follows:
(1.1) Original copy - RDO;
(1.2) Duplicate - employer; and
(1.3) Triplicate - employee
The said forms shall be accomplished and submitted based on the following manner:
(a) xxx
(b) In case of changes in the information data in the Application for Registration (BIR Form No. 1902) previously submitted by the employee to its current employer, such as changes in employment, multiple employment status and amount of compensation income, the employee should furnish his/her employer a copy of BIR Form No. 1905 duly stamped received by the RDO where the employee is registered. The employer shall then make the necessary adjustments on the withholding tax of the employee based on the new information;
(2) Registration and information updates of employees receiving purely compensation income shall follow the existing policies and procedures thereon."
Please refer: https://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%202020/RR%20NO.%201-2020.pdf of the full text of RR No. 1-2020.
