In compliance with the Ease of Doing Business (EODB), the bureau issued Revenue Memorandum Circular (RMC) No. 30-2018 amending Annexes A1 to A3 of RMC No. 93-2016, as amended by RMC No. 137-2016.
The following changes on the list of documentary requirements have been made in Annexes A1-A3 of the said RMC:
1. Removal of Books of Account in securing a Certificate of Registration (COR) and Authority to Print (ATP). Books of Account for new business registrants shall be registered by the taxpayer within thirty (30) calendar days from the date of business registration. Failure to register such within the prescribed period shall be subject to penalties pursuant to existing revenue issuances.
2. In case of an authorized representative who will transact with the Bureau in behalf of the taxpayer, the following shall be required:
2.1. For Individual
a. Special Power of Attorney (SPA); and
b. Identification Card (ID) of the authorized person.
2.2 For Non-Individual
a. Board Resolution indicating the name of the authorized representative;
b. Secretary's Certificate; and
c. ID of authorized person.
The issuance of this circular will revokes all other issuances inconsistent herewith and shall take effect immediately.
Please refer: https://www.bir.gov.ph/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMC%2030-2018.pdf of the full text of RMC No. 30-2018.
The following changes on the list of documentary requirements have been made in Annexes A1-A3 of the said RMC:
1. Removal of Books of Account in securing a Certificate of Registration (COR) and Authority to Print (ATP). Books of Account for new business registrants shall be registered by the taxpayer within thirty (30) calendar days from the date of business registration. Failure to register such within the prescribed period shall be subject to penalties pursuant to existing revenue issuances.
2. In case of an authorized representative who will transact with the Bureau in behalf of the taxpayer, the following shall be required:
2.1. For Individual
a. Special Power of Attorney (SPA); and
b. Identification Card (ID) of the authorized person.
2.2 For Non-Individual
a. Board Resolution indicating the name of the authorized representative;
b. Secretary's Certificate; and
c. ID of authorized person.
The issuance of this circular will revokes all other issuances inconsistent herewith and shall take effect immediately.
Please refer: https://www.bir.gov.ph/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMC%2030-2018.pdf of the full text of RMC No. 30-2018.
