Few months ago, the bureau has issued Revenue Memorandum Circular No. 37-2016 updating the List of Documentary Requirements for the Registration of Each Type of Application under "Annex" of Revenue Regulations (RR) No. 7-2012, as amended by Revenue Memorandum Circular (RMC) No. 70-2013.
The List of Documentary Requirements of Self-Employed Individuals, Estates and Trusts and their Branches is with details as follows:
For Self-employed, Professionals, Mixed Income Earners
1. Photocopy of Mayor's Business Permit (or duly received Application for Mayor's Business Permit, if the former is still in process with the LGU) and /or PTR issued by the LGU; and
2. Original or Certificate True Copy of NSO Birth Certificate of the Applicant;
Additional documents if applicable:
1. DTI Certificate of Registration of Business Name, if a business trade name shall be used;
2. Proof of Ownership /Legal Possesion (Original copy for presentation only);
2.1 If the place of business is OWNED - Photo copy of Official Receipt of Real Property Tax (Current Year); or Transfer/Original Certificate of Title (TCT/OCT);
2.2 If the place of Business is RENTED - Photocopy of Contract of Lease and Lessor's Permit; and
2.3 If place of business is NO RENTAL or FREE OF USE - Consent from the owner with ID and proof of ownership.
3. Contract of Service;
4. Two (2) valid Government-Issued IDs (for professionals not registered with PRC or other Regulatory Body such as consultants, insurance agents and similarly situated) or Barangay Clearance in lieu thereof;
5. Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity;
6. Proof of Registration/Permit to Operate with Board of Investment (BOI)/Board of Investment for Autonomous Region for Muslim MIndanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA);
7. Sworn Statement of Capital;
8. Marriage Contract;
9. Waiver of husband on his right to claim additional exemptions, if wife claims; and
10. Original NSO Birth Certificate of declared dependents or Certified True Copy of Birth Certificate with Civil Registry Number (for dependents newly born from July to December of the current year) may be accepted, if any.
For Non-Residents
1. In addition to the above applicable requirements, a Working Permit.
For Franchise Holders/Franchisees
1. In addition to the above applicable requirements, a photocopy of the Franchise Agreement.
For Trust
1. In addition to the requirements enumerated under "1" to "10" above, a photocopy of the Trust Agreement.
For Estate (under judicial settlement)
1. In addition to the requirements enumerated under "1" to "10" above, a photocopy of the Death Certificate of the deceased and notarized Judicial Settlement.
In the case of registration of Branch/Facility types:
1. Copy of the Certificate of Registration (COR) of the Head Office for facility types to be used by the Head Office and COR of the branch for facility types to be used by the Head Office and COR of the branch for facility types to be used by a particular branch;
2. Mayo's Business Permit or duly received Application for Mayor's Business Permit, if the former is still in process with the LGU;
3. DTI Certificate of Registration of Business Name, if a business trade name shall be used, if applicable; and
4. . Proof of Ownership /Legal Possesion (Original copy for presentation only);
4.1 If the place of business is OWNED - Photo copy of Official Receipt of Real Property Tax (Current Year); or Transfer/Original Certificate of Title (TCT/OCT);
4.2 If the place of Business is RENTED - Photocopy of Contract of Lease and Lessor's Permit; and
4.3 If place of business is NO RENTAL or FREE OF USE - Consent from the owner with ID and proof of ownership.
