In the past few days, the bureau has issued Revenue Memorandum Order (RMO) No. 5-2017 about the Functional Guidelines Relative to the Implementation of the Taxpayer Registration System (TRS) Under the Electronic Tax Information Systems-1 (eTIS-1). The eTIS-1 is a web-based application which shall consist of eight (8) modules, namely: Taxpayer Registration System (TRS), Returns Filing and Processing (RFP), Collection, Remittance and Reconciliation (CRR), Audit, Case Management System (CMS), Taxpayer Accounting System (TAS), Batch Architecture Module (BAM) and System Administration Management (SAM).
The Objectives of the Implementation of TRS in eTIS-1 is as follows:
Section 2. OBJECTIVES. The implementation of TRS in eTIS-1 is aimed to increase the Bureau’s efficiency in terms of capturing and monitoring taxpayer’s registration information, as well as the Bureau's reporting requirements in order to support the core functions of collecting revenues. Thus, this Order is issued for TRS under eTIS-1 to:
1. Prescribe the functional guidelines and procedures in its implementation;
2. Redefine procedures in the Registration Processes to harmonize with subject functionality;
3. Adapt the following enhancements on the Registration System:
a. Five (5) digit Philippine Standard Industrial Classification (PSIC) / Philippine Standard Occupational Classification (PSOC) Codes, upon update of the list of Alphanumeric Tax Code (ATC);
b. Five (5) digit branch code and facility code;
c. Tagging and un-tagging of Inactive/Black-listed taxpayers;
d. Tagging of taxpayers under the Taxpayer Account Management Program (TAMP) and Very Important Person (VIP), whether natural or juridical person;
e. Uploading of required attachments;
f. Generation of reports and correspondences such as but not limited to direct printing of TIN Cards;
g. Prescribe the revised system-generated Authority to Print (Annex A), Certificate of Registration (BIR Form No. 2303, Revised November 2014) (Annex B) and use of Certificate of Registration for Facility (BIR Form No. 2303-F) (Annex C) for registered facility types in eTIS-1 pilot sites;
h. Capture additional registration information such as incentives type, list of stockholders/members/partners, contact details, relationships (i.e. agent or authorized representative, employer, subsidiary companies), and exemptions details; and
4. Adopt and implement the enhanced version of the following application for registration forms pursuant to Revenue Memorandum Circular (RMC) No. 09-2015:
BIR Form No. 1901 - Application for Registration for Self-Employed (Single Proprietor/ Professional/Mixed Income Earner) Marginal Income Earner, Nonresident Alien Engaged in Trade / Business, Estate and Trust
BIR Form No. 1902 - Application for Registration for Individuals Earning Purely Compensation Income and Resident Alien Employee
BIR Form No. 1903 - Application for Registration for Corporations/Partnerships (Taxable/Non- Taxable) including Government Agencies and Instrumentalities (GAIs), Local Government Units (LGUs), Cooperatives and Associations
BIR Form No. 1904 - Application for Taxpayer Identification Number (TIN) under Executive Order (E.O.) 98
BIR Form No. 1905 - Application for Registration Information Update/Correction/ Cancellation
BIR Form No. 2305 - Certificate of Update of Exemption of Employer’s and Employee’s Information
Please refer: http://www.bir.gov.ph/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202017/RMO%20No.%205-2017.pdf of the full text of RMO No. 5-2017.
