Bir Citizen'S Charter: CD Technologies Asia, Inc. © 2021

2011
BIR CITIZEN'S CHARTER
TABLE OF CONTENTS
Acknowledgement
Message from the Commissioner
Vision/Mission
Guiding Principle and Values
Summary List of Frontline Services
Processing of Application for Taxpayer Identification Number (TIN) and
Registration of Local Employee
Processing of Application of TIN for EO 98/ONETT
Processing of Application of TIN and Registration of Self-Employed Individuals,
Estates, Trust Including their branches and facilities
Processing of Application for TIN and Registration of Non-Individuals including
their branches and facilities
Processing of Request for Certificate of Registration of (COR)/Authority to Print
(ATP)/TIN Card
Processing of Application for Subsequent Registration of Manual Books of
Accounts
Accounts (Looseleaf)
Processing of Application for Subsequent Request for Authority to Print (ATP)
Receipts/Invoices
Summary of BIR Registration Frontline Services
Processing of One-Time Transactions Involving Sale of Real Property/Shares of
Stocks
Processing of One-Time Transactions subject to Donor's Tax
Processing and Issuance of Permit to Operate as Manufacturer, Producer, Trader
and Importer of Excisable Articles
Processing and Issuance of Authority to Release Imported Goods (ATRIG)
Processing and Issuance of Tax Clearance (TCL) for Bidding Purposes
Processing and Issuance of Delinquency Verification (foreign
corporations/individuals, not yet registered in the BIR)
Processing of Requests for the Issuance of VAT Exemption Certificates and/or VAT
Exemption ID Cards in favor of Embassies and its Personnel (covering purchase of
goods and services)
Processing and Issuance of Rulings on Indirect Tax Exemption of Embassies and
Embassy Personnel (purchase of vehicles)
Processing and Issuance of Tax Credit Certificate (TCC) pursuant to Writ of
Execution Issued by Court of Tax Appeals
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Processing of Rulings on Tax Consequences of Exchange of Real Properties to
correct mistake (with established precedents)
Processing of Rulings on Tax Exemption of Senior Citizens under R.A. 4732 (with
established precedents)
Processing of Rulings on Tax Exemption for National Housing Authority and
private sector participating in socialized housing under R.A. 7279 (with
Feedback and Redress Mechanism
National Office and Revenue District Offices Directory
ACKNOWLEDGEMENT
The generous contributions of the Members of the Committee on the
Drafting of BIR Citizen's Charter, through the sharing of their time, expertise,
ideas and perspectives, are most gratefully acknowledged.
Our thanks likewise go also to all the other officials and revenuers who
provided their support and assistance, in various ways, in aid of our efforts
to gather relevant information relative to the BIR's frontline services.ICcaST
Message from the Commissioner:

The dynamic American President Theodore Roosevelt once famously
said "The first requisite of a good citizen in this republic of ours is that he
shall be able and willing to pull his own weight." Although these words are as
true today as they were a century ago, the focus on a citizen's duties often
makes us forget that citizenship also carries with it certain rights and
privileges, one of which is the right to be informed, and the right to fast,
efficient and competent service from the agencies and instrumentalities of
government.
It is in light of these well-established rights that I am pleased to
recognize one of the BIR's most recent accomplishments, the publication of
the BIR Citizens' Charter. Gathered in this important and practical book are
the procedures and requirements for the BIR's most important — and
indispensable — services, ranging from the registration of taxpayers and the
application for Taxpayer Identification Numbers (TINs), to the issuance of
Tax Clearances and the granting of Tax Credit Certificates. Indeed, the
Charter may well be seen as every taxpayer's essential handbook in doing
business with the BIR.
More than simply a means to facilitate taxpayer services, the Charter is
also an instrument for transparency and good governance. By informing
taxpayers of the policies and processes for these vital BIR transactions, the
Charter also serves as an invitation to taxpayers to participate in the
revenue service's efforts to eradicate "red tape" and ensure honesty and
integrity in the delivery of services to the public. Truly, a stakeholder who is
well-informed of his rights will be able to participate more intelligently in the
constant quest to improve processes designed to serve his needs as a
taxpayer. It is therefore in this partnership between taxpayer and tax agency
that the continuing evolution of the Charter, and the enduring advocacy of
transparency in governance, can be sustained.
I commend the BIR officials and employees who were involved in the
preparation of the Charter, and who have devoted much time and effort to
ensure its timeliness and relevance. Their endeavors are an inspiration to
their fellow revenuers, and the fruit of their labors will be a vital instrument
in our continuing efforts to constantly improve the quality of tax
administration.
The road ahead is sure to be filled with many challenges, but with the
Charter's assistance, we can make taxation a true collaborative endeavor of
the tax agency and the public in ensuring the economic development of our
country, and thus upholding a superior quality of life for the Filipino people.
(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue
VISION
The Bureau of Internal Revenue is an institution of service excellence
manned by people with integrity and professionalism.
MISSION
The Bureau of Internal Revenue shall collect internal revenue taxes for
the government. ICcaST
GUIDING PRINCIPLE
"Service Excellence with Integrity and Professionalism"
VALUES
God-fearing Innovativeness
Respect Consistency
Accountability Fairness
Competency Synergy
Transparency
Summary of Frontline Services

1. Processing of Application for Taxpayer Identification Number of Local
Employee
2. Processing of Application for Taxpayer Identification Number (TIN)
for EO 98/ONETT
3. Processing of Application for TIN and Registration of Self-Employed
Individuals, Estates, Trust including their branches and facilities
4. Processing of Application for TIN and Registration of Non-Individuals
including their branches and facilities
5. Processing of Request for Certification of Certificate of Registration
(COR)/Authority to Print (ATP)/TIN Card
6. Processing of Application for Subsequent Registration of Manual
Books of Accounts
7. Processing of Application for Subsequent Registration of Manual
Books of Accounts (Loose-leaf)
8. Processing of Application for Subsequent Request for Authority to
Print (ATP) Receipts/Invoices
9. Processing of One-Time Transactions involving Sale of Real
Property/Shares of Stocks ECTIHa
10. Processing of One-Time Transactions subject to Donor's Tax

11. Processing and Issuance of Permit to Operate as Manufacturer,
Producer, Trader and Importer of Excisable Articles
12. Processing and Issuance of Authority to Release Imported Goods
13. Processing and Issuance of Tax Clearance for Bidding Purposes
14. Processing and Issuance of Delinquency Verification (foreign
15. Processing of Requests for the Issuance of VAT Exemption
Certificate and/or VAT Exemption ID Cards in favor of Embassies
and its Personnel (covering purchase of goods and services)
16. Processing and Issuance of Rulings on Indirect Tax Exemption of
Embassies and Embassy Personnel (purchase of vehicles)
17. Processing and Issuance of Tax Credit Certificate (TCC) pursuant to
Writ of Execution Issued by Court of Tax Appeals
18. Processing of Rulings on Tax Consequences of Exchange of Real
Properties to correct mistake (with established precedents)
19. Processing of Rulings on Tax Exemption of Senior Citizens under
R.A. 4732 (with established precedents)
20. Processing of Rulings on Tax Exemption for National Housing
Authority and private sector participating in Socialized Housing
under R.A. 7279 (with established precedents)
Processing of Application for Taxpayer Identification Number (TIN) of Local

Employee
Who may Avail: Taxpayers receiving purely compensation income
either by the employee or thru his employer
Where to Avail: TAEcSC
1) RDO having jurisdiction over the place of office of the employer

where such employee is expected to report for work.
2) For employees of large taxpayers and corporations included under
the Taxpayer Account Management Program (TAMP), their
employers shall be responsible to secure the employees' TIN
through the use of e-REG System.
3) Employers, other than LT or TAMP corporations, may secure the TIN
of their employees, either through e-REG System or through the
RDO having jurisdiction over the employer.
4) Employee with concurrent multiple employment shall secure TIN at
the RDO having jurisdiction over his principal/main Employer.
What are the Documentary Requirements:
• BIR Form 1902*
• Birth certificate of applicant or any valid ID that will show the
applicant's complete name, birth date and signature EHTIDA
• Birth certificates of declared dependents if any;

• Waiver of husband on his right to claim additional exemptions, if wife
claims exemption;
• Marriage contract, if married.
For employers using eREG System, the above requirements shall be
required from their employees.
Duration: 25 minutes**
How to Avail of the Service:
Step Taxpayer RDO Activity Processing Person Fees
Time Responsible
Receive application
1 Submit duly 5 minutes Taxpayer None
form and
verify taxpayer's and
accomplished BIR Assistance
employer's
Form, together existence in the ITS Officer (TAO)
with the required
Check completeness
documents 5 minutes TAO
of supporting
documents
Stamp received on
5 minutes TAO
the application
and assign Data
Locator Number
(DLN)
Registration
Encode and generate
7 minutes Officer
TIN
Release TIN —
2 Receive TIN 3 minutes TAO
indicate in
taxpayer's receiving
(releasing)
copy of
BIR Form 1902
* Form is available FREE OF CHARGE
** Processing Time per Application
Note: Processing of TIN shall be based on the completeness of the
documents presented.
Processing of Application for Taxpayer Identification Number (TIN) for EO

98/ONETT
Who and Where to Avail:
1) Applicants under E.O. 98 — at any RDO provided the RDO shall use
eREG System to generate the TIN, or RDO having jurisdiction over
the residence address of the applicant.
2) Non-Resident Applicants — Office of the Commissioner of Internal
Revenue through RDO No. 39, South Quezon City;
3) TP with ONETT (Donation) — RDO having jurisdiction over the
residence of the donor;
4) TP with ONETT (ESTATE without proprietary activities) — RDO having
jurisdiction over the residence of the decedent at the time of
death;
5) TP with ONETT (Sale of Real Property) — RDO where the real
property is located.
6) TP with ONETT (Sale of Shares of Stocks) — for shares of stock not
traded in the Stock Exchange, RDO having jurisdiction over the
address of the seller. In the case of listed shares, the venue shall
be with the RDO having jurisdiction over the place where the
particular Local Stock Exchange is located. dctai
What are the Documentary Requirements: BIR Form 1904*

Individual
1) Birth Certificate; or
2) Any valid ID that will show the applicant's complete name, birth date
and signature, such as, but not limited to:
a) Driver's License;
b) IBP ID;
c) PRC ID and/or;
d) Passport (also in case of non-resident alien not engaged in
trade or business)
3) Marriage Contract, if married;
Non-Individual
• Document to support transaction of non-resident foreign
corporation with the withholding agent/payor
Transactions involving ONETT

1) Transfer of Properties by succession (ESTATE)
• Death Certificate of decedent;
In addition to the birth certificate/any valid ID of parties, submit the ff:
2) Transfers by gratuitous title (Donation)
• Deed of Donation (to determine tax type to be registered);
3) Sale, Assignment, Mortgage, Purchase and/or disposal of shares of
stock and/or real estate properties
• Deed of Sale;
• Deed of Assignment; and
• Mortgage Document
a) Claim of winnings subject to withholding tax — Cash
Invoice or Official Receipt for brand new vehicle or
other personal/real properties subject to registration;
cIHCST
b) Deed of Sale or Certificate of Registration (COR) with

LTO; in case of sale of second hand vehicle
4) Claim of winnings subject to withholding tax — Cash Invoice or
Official Receipt for brand new vehicle or other personal/real
properties subject to registration;
5) Deed of Sale or Certificate of Registration (COR) with LTO; in case of
sale of second hand vehicle.

Time Responsible
Receive application
1 Submit duly 5 minutes Taxpayer None
form and
verify existence in
accomplished BIR Assistance
the ITS
Form, together Officer (TAO)
with the required
Check completeness
of supporting
documents
DaEATc
Stamp received on
5 minutes TAO
the application
and assign DLN
Registration
Encode and
3 minutes Officer
generate TIN
Release TIN —
indicate in
copy of (releasing)
BIR Form 1904
Note: Processing of TIN shall be based on the completeness of the
documents presented.
Processing of Application for TIN and Registration of Self-Employed

Individuals, Estates, Trusts including their branches and facilities
Who may Avail: Individuals engaged in trade or business or those in
the practice of profession, Estates and Trusts with proprietary activities
including their branches and facilities, if any. EaTCSA
Where to Avail:
1) RDO having jurisdiction over the place where the Head Office and
branch is located, respectively
2) RDO having jurisdiction over the place of residence, in the case of
those who conduct business transactions in a nomadic or roving
manner, such as peddlers, mobile stores operators, privilege
store owners and the like
3) Estate — RDO having jurisdiction over the domicile of the decedent
at the time of death. In the case of a non-resident decedent, the
estate shall be registered with the RDO where the executor or
administrator is registered. Provided however, that in case of
such executor or administrator is not registered, registration of
the estate shall be made with the RDO having jurisdiction over
the legal residence of the executor or administrator
4) Trust — RDO having jurisdiction over the registered address of the
Trustee. Provided however, That in case of such Trustee is not
registered, registration of the estate shall be made with the RDO
having jurisdiction over the business address of the Trustee
For single proprietors, mixed income earners
• Mayor's Business Permit or duly received Application for Mayor's
Business Permit, if the former is not available
For Professionals where PTR is not required (e.i., Consultants, Agents,
Artist, Underwriters & the like):
a) Occupational Tax Receipt (OTR)/Professional Tax Receipt (PTR);
b) Birth Certificate;
c) Marriage Contract, if applicable;
d) Contract/Company Certification.
Other documents for submission only if applicable:
a) Contract of Lease;

b) DTI Certificate of Registration Business Name, if business trade
name shall be used;
c) Certificate of Authority if Barangay Micro Business Enterprises
(BMBE) registered entity;
d) 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);
e) Franchise Agreement; cDEHIC
f) Sworn Statement of Capital;

g) Working Permit for non-resident;
h) Waiver of husband to claim additional exemption;
i) Marriage Contract; and
j) Birth Certificate of declared dependents.
For Estate (under judicial settlement)
• In addition to the requirements enumerated under 'a' to 'j' above,
photocopy of the Death Certificate of the deceased.
In the case of registration of branch/Facility type:
a) Copy of the COR of the Head office for facility type to be used by a
particular branch;
b) Mayor's Permit or duly received Application for Mayor's Business
Permit, if the former is not yet available;
c) DTI Certificate of Registration of Business Name, if a business trade
name shall be used; and
d) Contract of Lease, if applicable.
Documentary Requirements for new application of Authority to Print
(ATP)
• BIR form 1906* together with the following:
— Job order
— Final & clear sample

— Photo copy of COR/paid ARF of TP & Printer
— Printers' Certificate of Delivery (PCD)
Documentary Requirements for new Registration of Books of Accounts

— New sets of books of accounts THEDCA

— Photocopy of COR & paid current ARF (for immediate
verification and in case of systems downtime)
Duration: 1 hour and 18 minutes**
Time Responsible
Receive application
1 Submit duly 5 minutes Taxpayer Annual
form and
verify existence in
accomplished Assistance Registration
the ITS
BIR Form, Fee
Officer
together (P500.00);
with the required (TAO)
documents
Check completeness
5 minutes TAO DST (P15.00)
of supporting
documents
Inform TP to submit
requirements
for ATP and books of
accounts
Interview TP to
2 Proceed to the 15 minutes OD
determine the
applicable tax type,
Officer-of-the
PSIC, ATC,
computes DST for
Day (OD)
subscribed
capital and contract
of lease, if
applicable and
compute penalty
for late registration,
if applicable
Stamp received on
5 minutes TAO
the application
and assign DLN
Encode and
7 minutes Registration
generate TIN
Note: if TP was
Officer
already issued
TIN, do not generate
new TIN,
update records of TP
under issued
TIN
Release TIN —
indicate in
(releasing)
copy of BIR
Form 1901
4 Pay Annual Receive proof of 5 minutes TAO
payment of ARF,
and DST (if
Registration Fee
applicable),
Application for ATP,
(ARF) with
Job Order,
authorized final and clear
banks/ layout of invoice/
receipts, new sets of
collection officers
books of
accounts
Pay Documentary
Tax (DST) (loose
DST/BIR Form
2000* for DST on
Contract of Lease,
etc.)
Present proofs of
payment
Process Authority to
5 Submit 3 minutes Registration
Print (ATP)
requirements for Unit Head
Encode details of
ATP and 2 minutes Registration
books for
registration of registration in ITS Officer
books of
Generate Certificate
accounts 5 minutes Registration
of
Registration
Unit Head
(COR)/ATP and
forward to TSS chief
for review
and initial
Review and initial
5 minutes Taxpayer
COR/ATP/
Books of Accounts Service
Section (TSS)
Chief
Review and sign
15 minutes ARDO/
COR/ATP/
Books of Accounts RDO
Release COR and
6 Receive COR, 3 minutes TAO
Ask for
Receipt Notice
ARN, ATP and (releasing)
(ARN), ATP
Books of Accountsand Books of
Accounts
Processing of Application for Registration of Non-Individuals including their

branches and facilities
Who may Avail: Corporations, Partnerships, Cooperatives, Associations
(whether taxable or non-taxable), GAIs, GOCC's, LGU's including its branches
and facilities, if any
Where to Avail:
1) RDO having jurisdiction over the place where the Head Office and
branch is located, respectively
2) RDO having jurisdiction over the place of principal place of
business/HO, in the case of branch with no fixed business location
or branch with no fixed business location or branch of domestic
Corporation located abroad
3) Government Agencies and Instrumentalities (GAIs), GOCCs, LGUs —
RDO having jurisdiction over the place where the principal office
is located.
For Corporations/Partnerships
• Copy of SEC Registration and Articles of Incorporation/Articles of
Partnerships, as the case may be;
• Copy of Mayor's Business Permit or duly received Application for
Mayor's Business Permit, if the former is not yet available.
Other documents for submission only if applicable:
a) Contract of Lease;
b) Certificate of Authority if Barangay Micro Business Enterprises
(BMBE) registered entity;
d) Franchise Agreement;
e) License to Do Business in the Philippines, in case of resident foreign
corporation;
f) Proof of Registration/Permit to Operate with BOI, SBMA, BCDA, PEZA.
HSDIaC
For GAIs and LGUs

• Copy of Unit or Agency's Charter
For Cooperatives
• Copy of CDA Certificate of Registration
In the case of registration of branch/facility type:
a) Copy of the COR of the Head office for facility type to be used by a
particular branch;
b) Mayor's Permit or duly received Application for Mayor's Business
Permit, if the former is not yet available; and
c) Contract of Lease, if applicable.
Documentary Requirements for new application of Authority to Print
— Job order
— Final & clear sample
— Photo copy of COR/paid ARF of TP & Printer
— Printers' Certificate of Delivery (PCD)

Documentary Requirements for new Registration of Books of Accounts
— New sets of books of accounts

— Photocopy of COR & paid current ARF (for immediate
verification and in case of systems downtime)
Duration: 1 hour and 18 minutes**

How to Avail of the Service: IaECcH

Time Responsible
Receive application
1 Submit duly 5 minutes Taxpayer Annual
form and
verify existence in
accomplished BIR Assistance Registration
the ITS
Form, together Officer (TAO) Fee
with the required (P500.00);
Check DST
completeness of (P15.00)
supporting
documents
Inform TP to submit
requirements for
ATP and
books of accounts
Interview TP to
2 Proceed to the 15 minutes OD
determine the
applicable tax
Officer-of-the
type, PSIC, ATC,
computes DST for
Day (OD)
subscribed
capital and
contract of lease, if
applicable and
computes penalty
for late
registration, if
applicable
Stamp received on
5 minutes TAO
the application
and assign DLN
Encode and 7 minutes Registration
generate TIN
Note: if TP was
Officer
already issued
TIN, do not
generate new TIN,
update records of
TP under
issued TIN
Release TIN —
indicate in
taxpayer's
(releasing)
receiving copy of
Form 1903
Receive proof of
4 Pay Annual 5 minutes TAO
payment of ARF,
and DST (if
Registration Fee
applicable),
Application for ATP,
(ARF) with
Job Order,
final and clear
authorized banks/
layout of invoice/
receipts, new sets
collection officers
of books
of accounts
Pay Documentary
Tax (DST) (loose
DST/BIR Form
2000* for DST on
Contract of Lease,
etc.)
Present proofs of
payment
Process Authority
5 Submit 3 minutes Registration
to Print (ATP)
requirements for Unit Head
Encode details of
ATP and 2 minutes Registration
books for
registration of registration in ITS Officer
books of accounts
Generate
Certificate of
Registration
Unit Head
(COR)/ATP and
forward to TSS
Chief for review
and initial
Review and initial
5 minutes Taxpayer
COR/ATP/
Service
Books of Accounts
Section
(TSS) Chief
Review and sign
15 minutes ARDO/
COR/ATP/
Books of Accounts RDO
Release COR and
6 Receive COR, 3 minutes TAO
Ask for Receipt
Notice (ARN), ATP
ARN, ATP and (releasing)
and Books
Books of of Accounts
Accounts
* Form is available FREE
OF CHARGE
** Processing Time per
Application
NOTE: Processing of COR & ATP shall be based on the completeness of
the documents presented.
HaTISE
Processing of Request for Certification of Certificate of Registration

(COR)/Authority to Print (ATP)/TIN Card
Who may Avail: All taxpayers requesting for Certification
Where to Avail: Revenue District Office (RDO) were the taxpayer is
registered
• Letter of request bearing the letter head of the company
• Authorization letter, (for non-Individuals, stating name and position of
Company Officer signing the Authorization and/or for individuals
other than person requesting for the certification)
Duration: 16 minutes*
Time Responsible
Receive letter of
1 Submit letter of 3 minutes Taxpayer P100.00
request and
verify existence
request Assistance Certification
in the ITS
Officer (TAO) Fee and
15.00 for
doc.
Prepare
5 minutes TAO/Taxpayer Stamp per
certification
documents as
Service document
requested
Section (TSS)
Chief
Sign Certification
5 minutes ARDO/RDO
documents
by ARDO/RDO
Receive Release of
2 3 minutes TAO
requested Certification
documents documents (releasing)
* Processing Time per Request

Accounts
Who may Avail: All registered Business Taxpayers SCADIT
Where to Avail: Revenue District Office (RDO) where the taxpayer is

registered
When to Avail: Before use of new sets of books of accounts
• BIR Form 1905*
• New sets of books of accounts
• Photocopy of COR & paid current ARF (for immediate verification and
in case of systems downtime)
• Photocopy of the 1st page of previously registered books of accounts
Time Responsible
Stamp Direct taxpayer to

1 2 minutes Taxpayer NONE
registration stamp required
details on front page
details on books per book Assistance
of each
as instructed and book for registration Officer (TAO)
complete details
on
books presented
for registration
Submit Receive and evaluate
2 3 minutes TAO
application Update
Form and check books
form for
submitted
registration of for registration
books
Encode details of
books for
registration in ITS as
Officer
indicated in
Update Form
Forward filled out
books for
signature of
Officer
ARDO/RDO/TSS
Sign books of
2 minutes RDO/ARDO/
accounts for
registration per book TSS Chief
3 Release signed books
Receive signed 5 minutes TAO
of accounts
and stamped received
books of accounts (releasing)
copy of
and copy of BIR Update Form
Form 1905

Accounts (Loose-leaf)
Who may Avail: All registered Business Taxpayers with Permit to Use
Loose Leaf Books of Accounts
Where to Avail: Revenue District Office (RDO) where the taxpayer is
registered
When to Avail: Within thirty (30) calendar days after the end of taxable
year
• BIR Form 1905*
• Photocopy of Permit to Use Loose leaf Books
• Certification or Sworn Statement (notarized)
• Books to be registered which shall be permanently bound
• Photocopy of COR & paid current ARF (for immediate verification and
in case of systems downtime)
• Photocopy of the 1st page of previously registered loose-leaf Books
of Accounts
How to Avail of the Service: SDAcaT

Time Responsible
Stamp Direct taxpayer to

registration stamp required
details on front page
details on books per book Assistance
of each book
as instructed and for registration Officer (TAO)
complete details
on books
presented for
registration
Submit Receive and evaluate
2 5 minutes TAO
application Update
Form and check books
form for submitted
registration of for registration
books
Encode details of
books for
registration in ITS as
indicated
in Update Form Officer
Forward filled out
books for
signature of
Officer
ARDO/RDO/TSS
Sign loose-leaf books
2 minutes RDO/ARDO/
of
accounts per book TSS Chief
Receive Release signed loose-
3 5 minutes TAO
approved leaf
loose-leaf books books of accounts (releasing)
of accounts
Processing of Application for Subsequent Request for Authority to Print (ATP)
Receipts/Invoices
Who may Avail: All registered Business Taxpayers
Where to Avail: Revenue District Office (RDO) where the Head Office is
registered
When to Avail: As necessary
• BIR Form 1906*
• Job order
• Final & clear sample
• Photo copy of COR/paid ARF of TP & Printer
• Last booklet or previous ATP
• Permit to Use Loose-leaf, if applicable
• Printers' Certificate of Delivery (PCD)
Time Responsible
Submit Receive application

application form with
documentary
form Assistance
requirements
Officer
(TAO)
Evaluate submitted
5 minutes
documentary
requirements and
TAO
assign DLN
Check TP Information
from ITS
(e.g., tax type, address,
Unit
Trade
Name, Printer
Head
information, etc.),
modify if needed and
Generate
ATP Correspondence
Forward ATP to TSS
Chief for
review and initial Officer
Review and initial 5 minutes Taxpayer
Service
Approve and sign ATP 15 minutes Section
(TSS)
Chief
RDO/
ARDO
Receive
2 Release approved ATP 3 minutes TAO
approved
ATP (releasing)
Summary of BIR Registration

Frontline Services
Revenue District Offices
Type of Frontline Service Fees Forms Processing Time

(Under normal
circumstances)
Processing of Application for NONE BIR Form 1902 25 minutes

Taxpayer Identification
Number
(TIN) and Registration of
Local
Employee
Processing of Application
NONE BIR Form 1904 21 minutes
for
Taxpayer Identification
Number
(TIN) for EO 98/ONETT
Processing of Application for Annual Registration 1 Hour and 18
BIR Form 1901
TIN Fee minutes
and Registration of Self- (P500.00);
Employed
Individuals, Estates, Trust
including
their branches and facilities DST (P15.00)
Processing of Application for Annual Registration 1 Hour and 18
BIR Form 1903
TIN Fee minutes
and Registration of Non-
(P500.00)
Individuals
including their branches and
facilities
DST (P15.00)
P100.00
Processing of Request for NONE 16 minutes
Certification Fee;
Certification of Certificate
of
Registration (COR)/Authority P15.00 for Doc.
to Stamp per
Print (ATP)/TIN Card document
Processing of Application
NONE BIR Form 1905 22 minutes
for
Subsequent Registration of
Manual
Books of Accounts
Subsequent Registration of
Manual
Books of Accounts (Loose-
leaf)
Subsequent Request for
Authority to
Print (ATP) Receipts/Invoices
* Form is available FREE OF
CHARGE
Processing of One Time Transactions involving Sale of Real Property/Shares

of Stocks
Who may Avail: Taxpayers transferring ownership of real/personal
properties arising from sale
Where to Avail: For real property transactions — Revenue District Office
(RDO) where the property is located for shares of stock — Revenue District
Office where the seller is registered
When to Avail: Capital Gains Tax (CGT) — Within 30 days after each
sale or disposition of shares of stock or real properties TCacIE
Documentary Stamp Tax (DST) — Within five (5) days after the close of
the month when the taxable document was made, signed, issued, accepted
or transferred
For Real Property:
Mandatory
— TIN of Seller and buyer
— Notarized Deed of Absolute Sale/Doc. of Transfer
— Cert. True Copy of latest Tax Declaration (land & improvement)
— Owner's Copy of TCT, CCT, OCT
— Sworn Declaration of No Improvement by Transferee or Cert. of No.
Improvement issued by the Assessor's Office
— OR/Deposit Slip and duly validated return as proof of payment
Other applicable req.:
— SPA if signing doc. is not the owner
— Certification of Phil. Consulate if doc. is executed abroad
— Location Plan/Vicinity map
— such other document as may be required
Additional Req. (for Antedated Sales)
— Cert. True Copy of Deed of Sale/Assignment/Exchange issued by the
Clerk of Court of City/Municipality or RTC or Office of the Exec.
Judge of the City/Municipality where the Notary Public is
registered or the Nat'l. Archives Office
— such other requirements as may be required by
law/rulings/regulations/other issuances
For Shares of Stocks:
Mandatory aCSEcA
— TIN of Seller
— Notarized Deed of Absolute Sale/Document of Transfer
— Photocopy of stock certificate
— Proof of acquisition cost (i.e., Deed of Sale; FMV at the time of
acquisition)
— Official Receipt/Deposit Slip and duly validated return as proof of
payment
Other applicable req.:
1. For claiming expenses of sale Proof of claimed deductions such as
official receipt and/or invoices
2. For unlisted stocks Audited Financial Statement of the issuing
corporation nearest the transaction date
3. For listed shares Price published in newspapers on the transaction
date
4. Others
— Certificate of Exemption/BIR Ruling issued by the
Commissioner of Internal Revenue or his authorized
representative, if tax exempt
— Such other requirements as may be required by
law/rulings/regulations/etc.
Taxpayer Activity Processing Responsible Fees

Time Person
1. Verifies TIN of Taxpayer

Present the 30 minutes ONETT Team NONE
(TP) with Taxpayer
Service Section (TSS). Member and
documents per
Refer to TSS for TP
Service Sec.
checklist of registration, if no TIN
Staff
Documentary
2. Accomplish CDR/Checks
Requirements 30 minutes ONETT Team
completeness and
authenticity of documents
(CDR) Member
(if incomplete,
inform TP of lacking
documents)
3. Receives documents
15 minutes ONETT Team
from TP (for complete
requirements) CaSAcH Member
4. Transmits CDR to Head,
ONETT Team (only
those with complete
Member
requirements)
5. Approves CDR 15 minutes Head, ONETT
Team
6. Releases original copy
Receive 10 minutes ONETT Team
of documents
presented to BIR together
approved CDR Member
with CDR indicating
the requirements that
have been complied with
by the TP
7. If necessary, conduct
1 day ONETT Team
ocular inspection per
approval of the Head,
Member
ONETT Team but should
be conducted w/in the 5-
day period prior to the
issuance of CAR. 1
8. Computes the Tax Due
using the ONETT
Computation Sheet (OCS) Member
Note: This can be done
only if all the
documents per CDR have
been submitted
9. Stamp "TIN VERIFIED"
on the OCS if found
to be in place or correct; Member
10. Signs and forwards
together with CDR and
complete documents to
Member
the Head, ONETT
Team
11. Receives, reviews,
30 minutes Head, ONETT
signs/approves the CDR
and CS; Return to ONETT
Team
Team Member
Receive
12. Release duplicate
approved 10 minutes ONETT Team
copy of approved OCS
OCS to the TP Member
13. Provide TP with
Accomplish 30 minutes ONETT Team
applicable tax returns and
assist in accomplishing
applicable tax per return Member
them
returns
14. Require TP to pay the
File and pay tax 2 hours ONETT Team
computed taxes at
due (time frame the nearest AAB Member
of payment will
15. Receive photocopy of
depend on the 5 minutes ONETT Team
proof of payments of
taxes after verifying
location of Member
against TP's copy
AAB)
Submit proof of
payment
16. Record in the ONETT
Logbook
Member
17. Issue Claim Slip (CS)
Receive Claim 10 minutes ONETT Team
to TP indicating
therein the date of release
Slip Member
of CAR
18. Verify payment from Chief,
30 minutes
CBR & BCS submitted Collection
by AABs Section
Note: Payment
information are uploaded
to the system overnight if
3 days
paid before cut-off,
otherwise, on the
following day.
(Per RMO 15-2003, 3 days
from dateifofdata is not
payment
available in ITS)
19. Prepare CAR/TCL and

20 minutes ONETT
submit to the Head,
ONETT Team Support Staff
20. Sign/Approve CAR/TCL 15 minutes Head, ONETT
Team
21. Release CAR and TCL
Claim CAR/ 10 minutes ONETT Team
to TP upon
TCL presentation of CS ––––––––– Member
TOTAL MINUTES/DAYS 5 days 2
========
Processing of One Time Transactions subject to Donor's Tax

Who may Avail : Every person, whether natural or juridical, resident or
non-resident, who transfers or causes to transfer property by gift, whether in
trust or otherwise, whether the gift is direct or indirect and whether the
property is real or personal, tangible or intangible.
Where to Avail: Revenue District Office where the resident donor is
domiciled at the time of donation, or if there is no legal residence in the
Philippines, with RDO No. 39-South QC. In the case of gifts made by a non-
resident alien, the return may be filed with RDO No. 39, or with the Philippine
Embassy or Consulate in the country where donor is domiciled at the time of
donation.
When to Avail: Within thirty (30) days after the date the gift (donation)
is made. A separate return will be filed for each gift (donation) made on the
different dates during the year reflecting therein any previous net gifts made
during the same calendar year. If the gift (donation) involves
conjugal/community property, each spouse will file separate returns
corresponding to his/her respective share in the conjugal/community
property. This rule will also apply in the case of co-ownership over the
property.
Mandatory:
— TIN of all Donors
— Notarized Deed of Donation
— Certified true copy of the latest Tax Declaration issued by the Local
Assessor's Office for land and improvement relevant to the date
of transaction
— Owner's Copy for presentation purposes only together with the
photocopy for authentication: Transfer Certificate of Title (TCT),
Condominium Certificate of Title (CCT), Original Certificate of Title
(OCT) cSCTID
— Sworn Declaration of No Improvement issued by the Assessor's

Office, if applicable
— Proof that the donee is a qualified relative of the donor, if the
donation is being taxed using the schedular rates ( e.g., Birth
Certificate, Marriage Contract, Baptismal Certificate, affidavit of a
third party)
— Official Receipt/Deposit Slip for this purpose and duly validated
return as proof of payment
Additional Requirements; if applicable
1. For Personal Properties
— Proof of valuation of shares of stock
a. For listed stocks — certification of the price index from
the PSE/latest FMV published in the newspaper at the
time of transaction
b. For unlisted stocks — latest audited financial statements
of the issuing corporation with computation with the
computation of the book value per share
— Certificate of Deposit/Investment/Indebtedness/Stocks for
donated cash or securities
— Certificate of Registration of motor vehicle, if any
2. Others
— Special Power of Attorney, if the signatory on the document is
not the owner as appearing in the Title
— Certificate of Exemption/BIR Ruling issued by the CIR or his
authorized representative if tax exempt
— Such other requirements as may be required by
law/rulings/regulations/other issuances
Duration: 360 minutes
How to Avail of the Service: IEaHSD

Time Person
1. Verifies TIN of
Present the 30 minutes ONETT Team NONE
Taxpayer (TP) with
Taxpayer Service Section
documents per Member
(TSS). Refer to TSS
checklist of for registration, if no TIN and TP Service
Documentary Sec. Staff
2. Accomplish
Requirements CDR/Checks 30 minutes ONETT Team
completeness and
authenticity of documents
(CDR) Member
(if incomplete, inform
TP of lacking documents)
3. Receives documents
from TP (for complete
requirements) Member
4. Transmits CDR to
Head, ONETT Team
(only those with complete
Member
requirements)
5. Approves CDR 15 minutes Head, ONETT
Team
6. Releases original copy
of documents
presented to BIR together
approved Member
with CDR indicating
the requirements that
CDR
have been complied with
by the TP
7. If necessary, conduct
1 day ONETT Team
ocular inspection per
approval of the Head,
Member
ONETT Team but should
be conducted w/in the 5-
day period prior to the
issuance of CAR. 1
8. Computes the Tax Due
using the ONETT
Computation Sheet (OCS) Member
Note: This can be done
only if all the documents
per CDR have been
submitted
9. Stamp "TIN VERIFIED"
on the OCS if found
to be in place or correct; Member
10. Signs and forwards
together with CDR and
complete documents to
Member
the Head, ONETT Team
11. Receives, reviews,
30 minutes Head, ONETT
signs/approves the CDR
and OCS; Return to
Team
ONETT Team Member
12. Release duplicate
copy of approved OCS to
approved the TP Member
OCS
13. Provide TP with
Accomplish 30 minutes ONETT Team
applicable tax returns and
assist in accomplishing
applicable tax per return Member
them
returns
14. Require TP to pay the
File and pay tax 2 hours ONETT Team
computed taxes at the
due (time frame nearest AAB Member
of payment will
depend on the
location
AAB) of
15. Receive photocopy of
Submit proof 5 minutes ONETT Team
proof of payments of
taxes after verifying
of payment Member
against TP's copy
16. Record in the ONETT
Logbook
Member
17. Issue Claim Slip (CS)
Receive Claim 10 minutes ONETT Team
to TP indicating
therein the date of
Slip Member
release of CAR
18. Verify payment from Chief,
30 minutes
CBR & BCS submitted Collection
by AABs Section
Note: Payment
information are uploaded
to the
system overnight if paid
before cut-off,
otherwise, on the
3 days
following day.
(Per RMO 15-2003, 3 days
from date of
payment if data is not
available in ITS)
19. Prepare CAR/TCL and ONETT
20 minutes
submit to the Head, Support
ONETT Team Staff
20. Sign/Approve CAR/TCL 15 minutes Head, ONETT
Team
21. Release CAR and TCL
Claim CAR/ 10 minutes ONETT Team
to TP upon
TCL presentation of CS ––––––––– Member
TOTAL MINUTES/DAYS 5 days 2
========
Processing of Permit to Operate as a manufacturer, producer, trader and/or

importer of excisable articles
Who may avail: Taxpayers desiring to operate as manufacturer,
producer and/or importer of excisable products
Where to avail: Excise Taxpayers Regulatory Division (Formerly Large
Taxpayers Assistance Division II), National Office
1. Request letter SCDaHc
2. Importer/manufacturer's surety bond (100,000.00-initial)

3. SEC certificate of registration
4. Articles of Incorporation & By-laws
5. Mayor's permit
6. BIR certificate of registration (with latest registration fee [bir form
0605])
7. Latest Income Tax Return
8. Plat & plan of the warehouse if manufacturer — blueprint
9. Certificate of registration from DTI in case of individual
10. Location map of the production/assembly plant of the importer's or
dealer's warehouse
11. Dealership agreement between manufacturer/assembler or
importer and dealer, in the case of dealer
12. Others: (as applicable)
Taxpayer Procedures Processing Person Fees

Time Responsible
(In Minutes)
1. Pre-screen application
File Application Receiving
and supporting
documents to determine
with the Excise Officer
the completeness
of documentary
Taxpayers
requirements submitted
Regulatory by taxpayers 10
Division
2. Receive application and
BIR-National 2
its attachments
if in order, otherwise
Office Building
require lacking
requirements from
together with
taxpayer
the required
3. Record application in
documents 3 Computer
database
Operator
4. Assign a Document
3
Locator Number
(DLN), and a routing slip to
the application
5. Assign a Revenue Officer
2
to the
application for processing
6. Endorse application to
1
the Section Chief
for his notation
7. Affix initials on routing
slip 3 Section Chief
8. Endorse application to
1
the assigned
Revenue Officer
9. Evaluate application
15
documents whether
the same requires
resolution of
technical/factual
data (for referral to
Laboratory Unit)
Schedule ocular Within the Revenue
inspection of scheduled Officers
10. Conduct ocular
premises inspection of said ocular
Production
Plant/Warehouse where
inspection
said excisable articles
will be produced/placed date as set by
the TP — 1
day
11. Require submission of
Submit Within 5 days
additional
documentary requirements,
additional
if applicable
documentary
requirements
12. Prepare Revenue
1
Officer's Report
13. Prepare Permit 20
Submit Surety 14. Register Surety Bond 10
Bond for
15. Affix initials thereto and
registration 5
endorse same to
Section Chief
16. Review Permit/Surety
15 Section
Bond based on the
recommendation of the
Chief/Excise
Revenue Officer and
supporting documents Taxpayers
Regulatory
Division
17. Endorse same to
2
Assistant Division Chief if
found in order
18. Review Permit, Surety Assistant
15
Bond and supporting Division
documents Chief/ETRD
19. Affix initials and
endorse same to the 3
Division
Chief if found in order
20. Review Permit, Surety Division
15
Bond and supporting
documents Chief/ETRD
21. Approve Permit if found

3
in order
22. Endorse Permit and Revenue
3
Surety Bond to HREA of Officer/
LTS-Excise for final
ETRD
approval
23. Approve and signs HREA LTS-
15
Permit and Surety Bond for Excise
release to Taxpayer
24. Transmit back Permit
3
and Surety Bond for release
to Taxpayer
25. Release Permit to Revenue
3
Taxpayer Officer/
ETRD
––––––
Total Minutes 153
======
NOTE: The processing time does not include conduct of ocular inspection and
laboratory testing. The time is extended for the conduct of ocular inspection and
laboratory testing, as well as, when there are more clients. CAaDSI
Processing of Authority to Release Imported Goods (ATRIG)

Who may avail: Importers of Articles Subject to Excise Taxes
(Petroleum, Automobiles, Alcohol, Tobacco, Non-Essential Goods)
Importers Under the Jurisdiction of the Revenue Region Nos. 4, 5, 6, 7,
8 and 9
Where to avail: Excise Taxpayers Regulatory Division (Formerly Large
Taxpayers Assistance Division II), National Office
Basic Requirements:
• Duly Notarized Application Form
• Bill of Lading
• Commercial Invoice
• Packing List
• BOC Import Entry & Internal Revenue Declaration
Additional Requirements:
I. AUTOMOBILE —
A) FOR SALE
— Updated Manufacturer's/Importer's Sworn Statement
— Affidavit of Undertaking
— VIN List
B) FOR PERSONAL USE
B.1 BRAND NEW/USED CAR (returning residence)
— Affidavit of First & Last Importation acTDCI
— BOC Car Evaluation System (Breakdown

Computation of Duties & Taxes)
— Photocopy of Latest Income Tax Return
— Joint Undertaking (Broker & Importer)
— Certification from Bureau of Import Service
— BOC Indorsements
— VIN List
— Passport
B.2 LOCAL PURCHASE/VOLUNTARY PAYMENT
(USED CAR)
— BOC Indorsements
— BOC Car Evaluation System (Breakdown
computation of duties & Taxes)
— Indorsement from DOF
— Certificate of Registration
— Official Receipt
— Latest Original Income Tax Return
— Company I.D.
— Passport
— Stencil of Chassis No. & Engine No.
— Informal Import Declaration & Entry
— Deed of Absolute Sale
— VIN List
— Photo/picture of the Vehicle
II. PETROLEUM TSacAE
— Technical Information as to the Usage of Imported Products

— Certificate of Product Quality/Quantity
— Certificate of Material Source/Origin
— Certificate of Analysis
— Affidavit of Undertaking
— Material Safety Data Sheet
— DOE Indorsement
— Sample label/product, if necessary
III. ALCOHOL
— Certificate of Product Quality/Quantity
— Certificate of Material Source/Origin
— Consular Certificate of Authentication from country of origin
IV. TOBACCO/MINERAL PRODUCTS/POWER
— Permit for Coal Importation
— Proof of Advance VAT Payment for Wheat Importation
— Certification that the Imported Salt is extracted from sea water
duly authenticated by the Phil. Embassy at the country of
origin
Duration: 124 minutes ESAHca

Taxpayer Procedures Processing Person Fees
Time Responsible
(In Minutes)
1. Pre-screen Application
File Application 10 Receiving P15
and supporting
documents to determine
for ATRIG, Officer Doc.
whether:
together with Stamp
the a) Importer is registered
documentary and with
appropriate import
requirements,
permit
for articles
b) Basic prescribed
subject to
importation
Excise Tax. documents are complete
2. Receive Application 2
3. Endorse Application to
3
Data Unit for
recording
4. Record Application in
(Excise- 3 Computer
Database
registered Operator,
5. Assign a Document
taxpayers are 3 Data Unit
Locator Number
(DLN), an Office Control
also required to
Number (OCN)
and attach Routing Slip
apply for
to the Application
ATRIG for
importations
related to their
business)
6. Assign a Revenue
3
Officer to the
Application for
processing
1
the Section Chief
for his notation
8. Affix initials on
2 Section Chief
Routing Slip
1
the assigned
Revenue Officer
10. Receive assigned Revenue
1
application Officer
11. Evaluate application
15
documents whether the
same requires any of the
following:
a. Conduct of ocular
inspection
b. Resolution of
technical/factual issue
(For referral to
Laboratory Unit)
c. Resolution of a legal
issue (For referral to
the Law Division)
12. Otherwise, compute
15
the Excise Tax Due or
grant the Tax Exemption
on the article, as the
case may be
13. Assign and
prepare/issue ATRIG 5
Form No. 1918
14. Affix Initials thereto
3
and endorse same to the
Section Chief
15. Review ATRIG based
5 Section Chief
on the recommendation
of the Revenue Officer
and supporting
documents
16. Endorse same to
Assistant Division Chief 3
if
found in order
17. Review ATRIG and
5 Assistant
supporting documents
Division
Chief, ETRD
endorse same to the 3
Division
Chief
19. Review ATRIG and 3 Division Chief,
supporting documents ETRD
20. Approve and sign
3
ATRIG
21. Update status of
application with 5 Computer
approved
ATRIG on database Operator,
Data Unit
22. Prepare transmittal
letter to Bureau of 3
Customs
(BOC) for approved
ATRIGs
endorse transmittal 3
letter
together with approved
ATRIGs to Section Chief
transmittal letter of
approved
ATRIGs and endorse
3 Section Chief
same to Asst. Div. Chief
Assistant
transmittal letter of 3
Division
approved
ATRIGs and endorse
Chief, ETRD
same to Div. Chief
transmittal letter of 3 Division Chief,
approved
ATRIGs and endorse
same to the HREA of ETRD
LTS-
Excise for final approval
27. Submit transmittal
2 Computer
letter and ATRIGs to the
Office of HREA-LTS-
Operator,
Excise
Data Unit
28. Signs Transmittal
5 HREA, LTS-
Letter
Excise
29. Receive approved
2 Computer
Transmittal Letter and
ATRIGs from the Office of Operator,
HREA, LTS-Excise Data
Unit/Liaison
Officer
30. Encode data on
approved ATRIG in the 2 Computer
e2m
Customs System of
Bureau of Customs Operator,
(BOC)
Data unit
31. Approve via
electronic signature the 3 Section Chief
encoded
data. Immediately
thereafter, system
generates
BOC License Number for
the transaction
32. Write BOC License
1 Computer
Number on the ATRIG
Operator,
Data
Unit
33. Deliver approved
ATRIGS, together with Liaison Officer
the
approved transmittal
Every 2 pm of
letter/s, to the Bureau of
Customs (BOC) each working
day
–––––––––––––
Total Minutes 124 minutes
===========
NOTE: The processing time does not include conduct of ocular inspection and
laboratory testing. The time is extended for the conduct of ocular inspection and
laboratory testing, as well as, when there are more clients.
Processing and Issuance of Tax Clearance (TCL) for Bidding Purposes

Who may avail: Taxpayers intending to join public bidding in
government agencies
Where to avail: Collection Enforcement Division, National Office
1. Receipt of payment of Certification Fee
2. 2 Documentary Stamps
3. Authorization Letter
4. Application Form for TCL
5. Proof of EFPS enrollment/filing/payment
How to Avail of the Service: aTEADI
Taxpayer Activity Processing Person Fees

Time Responsible

Submit 1. Receive the duly 10 minutes Receiving P100
notarized Application Form
together with the required
Application Clerk Cert.
documents and
check if tax clearance has
form Fee & P15
been previously
with required issued. per
doc.
documents
stamp
2. Check completeness of
3 minutes Receiving
documents presented by
taxpayer, if not complete,
Clerk
request taxpayer to
submit lacking documents.
3. Issue claim stub. 3 minutes Receiving
Clerk
4. Record in the logbook. 3 minutes Receiving
Clerk
5. Transmit application
3 minutes Receiving
form together with all
documents to Verifier. Clerk
6. Verify TIN of Taxpayer,
3 minutes Verifier
If none yet, request
taxpayer to apply/register
with Revenue District
Office who has jurisdiction
over his place of
business.
7. Verify whether taxpayer
3 minutes Verifier
is enrolled in
Electronic Filing and
Payment System (EFPS),
if not, request taxpayer to
enroll in the district
office.
8. Verify whether taxpayer
5 minutes Verifier
has delinquent
account, if there is, inform
taxpayer to settle first
the liability before the Tax
Clearance (TCL)
will be issued.
9. Transmit to TCL
3 minutes Verifier
Recorder, in case of no tax
liability/ies
10. Assign TCL control
2 minutes TCL Recorder
number.
11. Transmit to Processor. 2 minutes TCL Recorder
12. Encode and print TCL.
10 minutes Processor
(BIR Form 17.14B)
13. Route the TCL for
20 minutes Verifier,
review and initials of the
verifiers, processors,
Section Chief, and Processor,
Assistant
Division Chief. Chief Accounts
Receivable
Section,
Asst. Div.
Chief
14. Approve and sign tax
5 minutes Chief
clearance.
15. Release the tax
Presents claim clearance to the taxpayer 5 minutes TCL Recorder/
or
his authorized
stub and Releasing
representative.
receive TCL Officer
–––––––––
TOTAL MINUTES 80 minutes
========
Note: The 1 hour and 20 minutes processing time is for one or two clients being served
at one time. The time is extended when there are more clients.
Processing and Issuance of Delinquency Verifications (for foreign

Who may avail: Foreign corporations/individuals not registered in the
Philippines intending to join bidding in Philippine government agencies
Where to avail: Collection Enforcement Division, National Office
1. Receipt of payment of Certification Fee
2. 2 Documentary Stamps
3. Authorization Letter
4. Application Form for TCL
5. Proof of EFPS enrollment/filing/payment
How to Avail of the Service: CTDAaE

Time Responsible
1. Receive the duly

Submit 2 minutes Receiving P100
notarized Application
Form together with the
Application Clerk Cert.
required
documents and check if
form Fee & P15
tax clearance has
with required been previously issued. per doc.
documents stamp
2. Check completeness of
3 minutes Receiving
documents
presented by taxpayer, if Clerk
not complete,
request taxpayer to
submit the lacking
documents.
3. Record in the logbook. 3 minutes Receiving
Clerk
4. Transmit application
3 minutes Receiving
form together with all
documents to Verifier. Clerk
5. Verify TIN of Taxpayer.
3 minutes Verifier
If there is, a tax
clearance certificate shall
be issued not a
delinquency verification
following the
procedures in the
issuance of TCL for
bidding
purposes.
6. Verify whether
3 minutes Verifier
taxpayer has delinquent
account, if there is,
inform taxpayer to settle
first
the liability before the
Delinquency Verification
(DV) will be issued.
7. Transmit to TCL
Recorder, in case of no 3 minutes Verifier
tax
liability/ies.
8. Assign TCL control
2 minutes TCL Recorder
number.
9. Transmit to Processor. 2 minutes TCL Recorder
10. Encode and print DV
10 minutes Processor
(BIR Form 17.14B)
11. Route the DV for
20 minutes Verifier,
review and initials of the
verifiers, processors,
Processor,
Section Chief, and
Assistant Division Chief. Chief A/R
Section,
Assist. Div.
Chief
12. Approve and sign
5 minutes Chief
delinquency verification.
13. Release the
delinquency verification 5 minutes Releasing
to the
requesting division Clerk
––––––––––
=========
Note: The 1 hour and 6 minutes processing time is for one or two clients being served
at one time. The time is extended when there are more clients. DHcSIT
Processing of Request for the Issuance of VAT Exemption Certificates and/or

VAT Exemption ID Cards in favor of Embassies and its Personnel (covering
purchase of goods and services)
Who may avail: Any qualified Embassy, Qualified Embassy personnel
and Qualified Embassy personnel dependent (spouse)
Where to avail: International Tax Affairs Division, National Office
1. Note Verbale, from the concerned embassy requesting the issuance
of or renewal of the embassy or embassy personnel/s' VEC/VEIC
2. Favorable DFA Indorsement on the application, indicating the name
of the embassy and/or embassy personnel for whom the
VEC/VEIC is requested to be issued citing basis
3. Copy of signed DFA Diplomatic I.D.
4. DFA list of countries giving VAT exemption on the purchase of
vehicles (regularly submitted by the DFA to BIR)
For renewals:
1. Same as 1-4 above
2. Surrender of copy of old VEC/VEIC
NOTE: The renewal shall be filed not later than 2 months before the
date of expiration of the previously issued VEC/VEIC.
For Lost or Destroyed VEC/VEIC:
1. Same as 1-4 above
2. Duly notarized affidavit of loss.
How to Avail of the Service: aHSTID

Time Responsible
1. Receive the request Receiving
Submits a None
from the BIR Records Clerk
request for Div. and log the request 5 minutes (RC)
the issuance
2. Prepare and attach an
or renewal of 10 minutes RC
Assignment Slip to the
request and transmits the
VAT
same to the SC
Exemption
3. Initial review of the Sec. Chief
Certificates 15 minutes
request and assign to CO (SC)
(VECs) and/or
VAT 4. Check and review the 10 minutes Case Officer
validity and
completeness of the
Exemption (CO)
documents.
ID Cards
5. Prepare letter and
(VEICs) 30 minutes CO
communicates with the
DFA, Embassy to request
in favor of
further compliance
Embassies and
its qualified 6. Process VEC/VEIC 30 minutes CO
personnel
7. Review and forward the
15 minutes SC
same to the ADC,
with comments, as
necessary.
8. Review the VEC/VEIC
15 minutes Assistant
and forwards the same
to the DC. Division
Chief (ADC)
15 minutes Division Chief
and initials or gives
instructions to redraft or
(DC)
finalize, as appropriate.
10. Incorporate
corrections, print and 30 minutes CO, SC, ADC,
route to
the SC, ADC and DC DC
11. Forwards the entire
15 minutes RC
docket to the Legal
Service (LS) and logs the
release of the docket.
12. Receive the VEC/VEIC,
15 minutes RC-LS
logs the same in the
logbook and forwards it to
Head Revenue
Executive Assistant-Legal
Service (HREA-LS)
15 minutes HREA-LS
and approve/initial
the same and forward it to
the ACIR's Technical
Assistant (TA) for review
14. Review and forward
15 minutes TA-ACIR
the VEC/VEIC to the
ACIR for signature
15. Sign/approve the
ruling and return the 15 minutes ACIR-LS
same
to ITAD
16. Log the receipt of the
15 minutes RC
ruling, number the
ruling and release the
same to embassy
personnel/duly authorized
representative
–––––––––
TOTAL MINUTES 265 mins.
Note: The processing time is for one or two clients being served at one time. The time
will be extended if there are more clients and if there are other legal issues to
be resolved. IDATCE
Processing of Request for the Issuance of Ruling on Indirect Tax Exemption

of Embassies and Embassy Personnel (Purchase of Vehicles)
Who may avail: Any qualified Embassy, Qualified Embassy personnel
Where to avail: International Tax Affairs Division, National Office
1. Note Verbale, from the concerned embassy, requesting for the
issuance of a ruling, accompanied by copy of Pro Forma Invoice
from car dealer, indicating the amount of taxes to be exempted,
amount of vehicle to be purchased, engine number, chassis
number, vehicle model
2. Favorable DFA Indorsement on the application citing basis
3. Favorable DOF Indorsement on the application, including a
categorical confirmation of ad valorem tax exemption, when
necessary
4. DFA list of countries giving VAT exemption on the purchase of
vehicles (regularly submitted by the DFA to BIR)

Time Person
1. Receive the request Receiving

Submit None
from the BIR Records Clerk
request for Div. and log the request 5 minutes (RC)
the issuance
2. Prepare and attach an
of a ruling on
Assignment Slip to the
request and transmit the
indirect tax 10 minutes RC
same to the SC
exemption
3. Initial review of the
of Embassies 30 minutes Section Chief
request and assign to CO
and Embassy (SC)
4. Check and review the
Personnel
validity and
completeness of the
documents 45 minutes Case Officer
(CO)
5. Prepare letter and
45 minutes CO
communicates with the
DFA and Embassy to
request further
compliance
6. Process, evaluate, and
60 minutes CO
draft the ruling
7. Review the draft ruling
30 minutes SC
and forward the same
to the ADC, with
comments, as necessary
8. Review the ruling and
30 minutes Asst.
forward the same to
the DC Div.
Chief
9. Review the ruling and
(ADC)
initials the same or
gives instructions to
redraft or finalize the 30 minutes Division Chief
same,
as appropriate (DC)
10. Incorporate
corrections and print the 60 minutes CO, SC,
ruling
and route to the SC, ADC
ADC, DC
and DC for their
initials
11. Forward the entire
15 minutes RC
docket to the Legal
Service (LS) and log the
release of the docket
12. Receive the draft
ruling/docket, log the 15 minutes RC-LS
same
in the logbook and
forward it to Head
Revenue
Executive Assistant-Legal
Service (HREA-LS)
13. Review the draft
30 minutes HREA-LS
ruling and approve/initial
the same and forward it
to the ACIR's Technical
Assistant (TA) for review
14. Review and forward
30 minutes TA-ACIR-LS,
the docket to the ACIR
for signature RC
15. Sign/approve the
ruling and return the 30 minutes ACIR-LS
same
to ITAD
16. Log the receipt of the 15 minutes RC
ruling, number the
ruling and release the
same to the embassy
personnel/duly
authorized representative
–––––––––––
==========
Note: The processing time covers only simple request for ruling. The time will be
extended if the legal issue to be resolved requires further research and if there
are more clients. CSIDEc
Processing and Issuance of Tax Credit Certificate (TCC) pursuant to Writ of

Execution Issued by Court of Tax Appeals
Who may avail: Taxpayer who filed for tax credit/refund with the Court
of Tax Appeals (with final decision)
Where to avail: Appellate Division, National Office
1. Application letter
2. Writ of Execution
3. SEC Registration and Articles of Incorporation
4. Tax Clearance from CED
5. Certificate of Registration
6. Registration Update
7. Entry of Judgement
8. Copy of Final Decision of the CTA (Division), CTA En Banc, Supreme
Court
Note: Required documents must be original or certified true copy

Time Responsible
1. Receive Application Receiving

Submit 3 minutes None
letter together with the Clerk
requirements, including
application
Writ of Execution.
letter
Receiving
with complete 2. Log Application Letter 3 minutes
Clerk
documentary
3. Transmit to Division Receiving
requirements, 3 minutes
Chief for assignment of Clerk
including cases
Writ of
4. Assign to case officer- Division
Execution. 5 minutes
Revenue Attorney Chief
5. Prepare letter
requesting docket from 15 minutes Case Officer-
the
Litigation Division/Legal
Revenue
Division and/or
investigating office
Attorney
where the taxpayer is
registered, and a
certification of no
pending
similar claim for
refund/TCC involving the
same tax and same
taxable year.
6. Transmit letter to
3 minutes Case Officer-
Asst. Div. Chief and
Division Chief for review
Revenue
and initial/signature
Attorney
Asst.
7. Review and sign letter 20 minutes
Division
Chief
Revenue
Attorney
8. Prepare draft memo
120 Case Officer-
recommending issuance
of Tax Credit Certificate
minutes Revenue
(TCC)
Attorney
9. Forward to Asst. Div.
Chief for review
Revenue
Attorney
10. Review draft memo Asst.
30 minutes
recommending issuance Division
of TCC Chief
11. Prepare final memo
together with duly
accomplished TCC Revenue
Attorney
12. Review, initial and
forward 15 minutes Asst.
recommendation
Division
Division Chief
Chief
13. Review and approve Division
30 minutes
recommendation Chief
14. Forward to Legal
3 minutes Receiving/
Service
releasing
clerk,
Appellate
Division
15. Receive docket and
transmit to Head
Revenue Executive releasing
Assistant (HREA) clerk,
Appellate
Division
16. Review and initial of
recommendation by
HREA and ACIR, then
30 minutes HREAD and
forward docket
to the Deputy
ACIR
Commissioner, LIG.
17. Approve
recommendation and 30 minutes DCIR, LIG
sign TCC
18. Transmit docket to
Appellate Division
releasing
clerk,
Legal
Service
19. Receive docket and
10 minutes Staff
enrol TCC in the BIR
Integrated Tax System
(ITS)
20. Release TCC to
Receive TCC 5 minutes Staff
taxpayer
––––––––––
=========
Note: Processing time does not include waiting period for the reply of other offices.
Hence the 5 hours and 49 minutes will be extended depending on the
submission of requirements by other offices, especially those in the Regional
Offices.
Processing of Rulings on Tax consequences of exchange of real properties to

correct mistake (with established precedents)
Who may avail: Any taxpayer or duly authorized representative IEHSDA
Where to avail: Law Division, National Office

1. Original copy of the Duly Executed Deed of Exchange of Properties;
2. Certified True Copy of the Deed of Sale by and Between the Parties
to the Deed of Exchange and their respective Original Sellers;
3. Transfer Certificates of Title to the Properties held by the Parties to
the Exchange;
4. Sworn Statement of Party-in-Error; and
5. Latest Tax Declarations of the Properties.

Time Responsible
Taxpayer 1. Receive request 3 minutes staff None

file letter-
request with 2. Assign request 5 minutes Division Chief
complete
3. Evaluate request and Revenue
documentary 960 mins.
prepare draft ruling Attorney
requirements
4. Forward to Asst.
personally or 3 minutes staff
by mail with and initial
the Law
Division 5. Review draft 15 minutes Asst. Division
Chief
6. Review draft 15 minutes Division Chief
7. Forward draft to Legal
3 minutes staff
Service for review
8. Review draft 15 minutes Head Revenue
Executive
Assistant
9. Review draft 15 minutes Technical
Assistant
10. Review draft 15 minutes Deputy
Commissioner
11. Forward to Legal and
3 minutes staff
Inspection Group for
review
Assistant
Commissioner
14. Forward draft to
3 minutes staff
Commissioner's Office
Assistant
16. Approve and sign final
15 minutes Commissioner
ruling
17. Release ruling to the
5 minutes staff
taxpayer personally or
by mail.
–––––––––
TOTAL MINUTES 1120 mins
========
Note: The processing time is for 1 or 2 clients requesting for ruling. The time will be
extended if there are more clients.
Processing of Rulings on tax exemption of senior citizens under R.A. 4732

(with established precedents)
Who may avail: Any taxpayer or duly authorized representative
1. Letter request from the senior citizen stating, among others, that his
annual taxable income does not exceed the poverty level;
2. Certified true copy of Birth Certificate or Baptismal Certificate, or in
the absence thereof, a certificate from the National Statistics and
Census Bureau or an affidavit by two (2) disinterested credible
persons who know personally the senior citizen or OSCA ID card;
3. If he has a benefactor as defined in Section (2) f of Rev. Regs. No. 2-
94, Certification as to the name, address, occupation, office or
business address and TIN of his benefactor;
4. If employed, a copy of his withholding tax statement for the
preceding taxable year; and cDCaTS
5. If self-employed (i.e., practice of profession, or in business as single

proprietorship), a copy of his income tax return for the preceding
taxable year together with the annual license or permit issued by
the city or municipality where he has his principal place of
business, supported by a copy of his declaration of sales or
income.

Time Responsible
Taxpayer file 1. Receive request 3 minutes staff None

letter-request
with complete 2. Assign request 5 minutes Division Chief
documentary
requirements 960 mis.
personally or
4. Forward to Asst.
by mail with 3 minutes staff
the Law and initial
Division
5. Review draft 15 minutes Asst. Division
Chief
7. Forward draft to Legal 3 minutes staff
Service for review
Executive
Assistant
Assistant
Commissioner
3 minutes staff
review
Assistant
Commissioner
3 minutes staff
Assistant
ruling
5 minutes staff
taxpayer personally
or by mail.
–––––––––
========
extended if the legal issue to resolved requires further research, and if there are
more clients.
Processing of Rulings on tax exemption of National Housing Authority and

private sector participating in socialized housing under R.A. 7279 (with
Who may avail: Any taxpayer or duly authorized representative
1. Copy of the Deed of Sale; TEcAHI
2. Copy of the corresponding Tax Declaration;

3. Copy of the Transfer Certificate of Title;
4. Photocopy of the receipt of payment of the documentary stamp tax;
5. Sworn Statement of taxpayer that the acquired raw land shall be
used for socialized housing project;
6. Approved HLURB Subdivision Preliminary and Location clearance of
the Subdivision;
7. Certification from HLURB that taxpayer is engaged in socialized
housing;
8. Certification from the HLURB that the sale of the socialized housing
units to qualified beneficiaries shall in no case exceed the
maximum amount of P400,000.00 price ceiling;
Time Responsible
Taxpayer file 1. Receive request 3 minutes staff None

letter-request
with complete 2. Assign request 5 minutes Division Chief
documentary
requirements 960 mis.
personally or
4. Forward to Asst.
by mail with Division Chief for review 3 minutes staff
and
the Law initial
Division
5. Review draft 15 minutes Asst. Division
Chief
7. Forward draft to Legal
3 minutes staff
Service for review
Executive
Assistant
Assistant
Commissioner
3 minutes staff
review
Assistant
Commissioner
3 minutes staff
Assistant
ruling
5 minutes staff
taxpayer personally or
by mail.
––––––––
========
extended if the legal issue to resolved requires further research, and if there are
more clients.
Feedback and Redress Mechanism

Please let us know how we served you by sending us your written
comments at: TacSAE
• Public Assistance/Complaint Desk

Tax Information and Education Division
BIR-National Office Building
Agham Road, Diliman, Quezon City
• Office of the Deputy Commissioner
Resource Management Group
BIR-National Office Building
Agham Road, Diliman, Quezon City
• Head of Office
Revenue Region and District Office Concerned
• e-mail address: contact_us@cctr.bir.gov.ph
In case of complaint, you may express your grievance thru any of the
following:
• Using BIR Website: www.bir.gov.ph
— Click the icon 'e-complaint' and click the 'complaint form'
— Fill up the complaint form with the necessary information
regarding your complaint; and
— Click 'submit' TcSICH
• E-mail at ecomplaint@bir.gov.ph
• Letter addressed to:
Assistant Commissioner
Inspection Service
Bureau of Internal Revenue
Agham Road Diliman, Quezon City
• Call BIR Contact Center at Telephone No. 981-8888
• See the Head of Office you are transacting with
THANK YOU for supporting and helping us continuously improve our
services. HACaSc
National Office Directory
Excise Taxpayers Regulatory

Division
National Office, Diliman, Quezon City9288501; 9251798 9270054
Collection Enforcement Division
International Tax Affairs Division
Appellate Division
National Office, Diliman, Quezon City9262697 9252087
Law Division
National Office, Diliman, Quezon City9265536 9270963
Revenue District Office

Directory
REVENUE REGION NO. 1

RDO 1 Laoag City, Ilocos Norte (077) 7704247 telfax(077) 7732575
A. Castro Ave., Laoag City
RDO 2 Vigan, Ilocos Sur (077) 7222144 telfax(077) 7221656
3/F Plaza Maestro Commercial
Complex, Burgos St. Vigan,
Ilocos Sur
RDO 3 San Fernando, La Union (072) 2427590 telfax(072) 7003127
Rizal Ave. cor. PNR Road
San Fernado City, La Union
San Miguel, Calasiao,
RDO 4 (075) 5176602 telfax(075) 5228181
Pangasinan
G/F BIR Bldg. Mc Arthur Hi-way
San Miguel Calasiao, Pangasinan
RDO 5 Alaminos City, Pangasinan (075) 5512273 telfax(075) 5516454
Quezon Ave., Alaminos City
RDO 6 Urdaneta City, Pangasinan (075) 5684684 telfax(075) 5688943
McArthur Hi-way, Urdaneta City

RDO 7 Bangued, Abra (074) 6622073 telfax
Blabin Bldg. Taft & Economia
Sts.
Bangued, Abra
RDO 8 Baguio City (074) 4445518 telfax(074) 44223
69 Leonard Wood R. Baguio City
RDO 9 La Trinidad, Benguet (074) 4223061 telfax(074) 4221041
2nd F, Willy Tan Bldg. Km. 4
Pico, La Trinidad, Benguet
RDO 10 Bontoc, Mt. Province (074) 6339001 (074) 6021119
2nd F Gov. Center
Bontoc, Mt. Province
RDO 11 Tabuk Kalinga (074) 6730050
2nd F, Lua Bldg.,
Poblacion, Tabuk Kalinga
RDO 12 Lagawe, Ifugao (074) 3822143 telfax
2nd Flr. JDT, Ingiling Drive
Lagawe, Ifugao

RDO 13 Tuguegarao City, Cagayan (078) 8446388 (078) 8443777
ATI Bldg., Don Domingo
Tuguegarao City
RDO 14 Bayombong, Nueva Vizcaya (078) 3214042 (078) 3212789
BIR Bldg. Capitol Compound
Bayombong, Nueva Vizcaya
RDO 15 Ilagan, Isabela (078) 6223030 telfax(078) 6242013
2nd and 3rd flrs., CUA Bldg.,
Rizal St., San Vicente, Ilagan,
Isabela
RDO 16 Cabarroguis, Quirino (078) 6925078
Delfin Aguas Bldg. Cabarroguis,
Quirino

RDO 17A Tarlac, Tarlac (045) 9823594 telfax(045) 6114404
BIR Bldg. Macabulos Drive
Tarlac City
RDO 17B Paniqui, Tarlac (045) 4917698 telfax(045) 4917699
3rd flr., Avila Bldg., Zamora St.,
Paniqui Tarlac
RDO 18 Olongapo City (047) 2239467 telfax(047) 2238178
2nd flr., J L Gordon Market and
Mall Pag-asa, Olongapo City
(047) 2523747
RDO 19 SBMA (047) 2523747 telfax
telfax
Bldg. 662-Subic Bay Freeport (047) 2523727 (047) 2523727
Zone
RDO 20 Balanga City, Bataan (047) 2372697 telfax(047) 7913520
2nd flr., Unity Bank Bldg.,
Capitol Drive, San Jose,
Balanga City
(045) 6240716
RDO 21A North Pampanga, Angeles City (045) 6240659 telfax
telfax
3rd Flr., Saver's Mall
Balibago, Angeles City
RDO 21B South Pampanga, San Fernado (045) 9611865 telfax(045) 9636724
Pampanga G/F, BIR Bldg.
Capitol Compound Sto. Niño,
City of San Fernando, Pampanga
RDO 22 Baler (042) 2094260 telfax
CSC Bldg. Gloria St. Brgy.
Suklayin, Baler
RDO 23A North Nueva Ecija (044) 9403683
North Talavera, Nueva Ecija
RDO 23B South Nueva Ecija, Cabanatuan (044) 4641813 telfax(044) 6000747
City Liwag Bldg., Burgos Ave.,
Cabanatuan City

RDO 24 Valenzuela City (02) 2921609 (02) 2921470
G/F, JRC Bldg. MacArthur
Highway Malinta, Valenzuela
City
RDO 25A Plaridel, Bulacan (044) 6702402 (044) 6701612
Rocka Commercial Complex,
Cagayan Valley Road Tabang,
Plaridel, Bulacan
RDO 25B Marilao, Bulacan (044) 6415698 (044) 6412931
LBP Bldg., Gov. F. Halili
Bgy. Bagbagin Sta. Maria,
Bulacan
RDO 26 Malabon/Navotas (02) 2851878 (02) 2850673
2nd & 3rd flr., Aglipay Bldg.,
Blk 9, Lot 6, C-4 Road, Brgy.
Longos, Malabon City
RDO 27 Caloocan City (02) 3653161 telfax (02) 3635486
BIR Regional Office
# 140 Barrio Kalaanan, EDSA

RDO 29 Tondo/San Nicolas (02) 5674286 (02) 5674267
BIR, Regional Office
Tuazon Building, Solana cor.
Beatrico Sts., Intramuros, Manila
(02) 5674267
RDO 30 Binondo (02) 5674268 telfax
telfax
Benlife Building, Solana cor.
RDO 31 Sta. Cruz (02) 5180658 telfax (02) 5180659
RDO 32 Sampaloc/Sta. Mesa/ (02) 5180907 (02) 5674156
San Miguel/Quiapo
BIR, Regional Office, Benlife
Building, Solana cor. Beatrico
Sts., Intramuros, Manila
RDO 33 Ermita/Intramuros/Malate (02) 5673970 telfax (02) 5673609
RDO 34 Paco/Pandacan/Sta. Ana (02) 5674155 (02) 5180603
BIR, Regional Office, Benlife
Building, Solana cor. Beatrico
Sts., Intramuros, Manila
RDO 35 Romblon (054) 4728218 (042) 5676080
2nd flr., Fernandez Bldg. loc. 2064
Bgy. Tabing Dagat, Odiongan,
Romblon
RDO 36 Puerto Princesa City, Palawan (048) 4343637 telfax(048) 4348001
City Coliseum, San Pedro
Puerto Princesa City, Palawan
RDO 37 San Jose, Occidental Mindoro (043) 4911895 (043) 4911895
DBP Bldg., Quirino St.
San Jose, Occidental Mindoro
RDO 28 Novaliches (02) 9297380 (02) 9294270
1st & 2nd flr., West
Venue Building
112 West Avenue, Quezon City
RDO 38 North Quezon City (02) 9271033 telfax (02) 9282367
3rd & 4th flr., West Venue
Building
112 West Avenue, Quezon City
RDO 39 South Quezon City (02) 4136389 telfax (02) 3733760
3rd flr., BIR Regional Office
Bldg.,
Quezon Avenue, Quezon City
RDO 40 Cubao Quezon City (02) 3733584 telfax (02) 3733765
2nd flr.,BIR Regional Office
Bldg.,
Quezon Avenue, Quezon City
RDO 41 Mandaluyong City (02) 5310337 telfax (02) 5315199
3rd flr., RDA Bldg., 281 Edsa,
Mandaluyong City
RDO 42 San Juan (02) 7238137 telfax (02) 7238160
A & L Building, 126 N.
Domingo St., San Juan
RDO 43A East Pasig (02) 5714895 (02) 5718378
Reliance Center Bldg., E.
Rodriguez Avenue
C-5 Ugong, Pasig
RDO 43B West Pasig (02) 6417670 (02) 6434335
BIR Building, Pasig City Hall
Complex Caruncho Ave., Bgy.
Malinao, Pasig City
RDO 45 Marikina City (02) 6463801 telfax (02) 6813534
SNC Antipolo Trading Corp.
Bldg.,
#88 Marcos Highway, Bgy.
Mayamot, Antipolo City
RDO 46 Cainta, Taytay (02) 2863789 telfax (02) 2864130
Manila East Arcade Bldg.,
Rizal Avenue Taytay Rizal

RDO 44 Taguig/Pateros (02) 8560553 telfax (02) 8567531
3rd flr., Bonifacio Technology
Center
31st St., cor 2nd Ave., Crescent
West Park, FL Bonifacio Global
City, Taguig City
RDO 47 East Makati (02) 8566818 (02) 8566817
BIR Regional Office
313 Sen. Gil J. Puyat Avenue,
Makati City
RDO 48 West Makati (02) 8565848 (02) 8566820
BIR Regional Office
Makati City
RDO 49 North Makati (02) 8566793 (02) 8566796
BIR Regional Office
Makati City
RDO 50 South Makati (02) 8114492 (02) 8172773
5th Floor, Atrium Bldg.
Makati Avenue, Makati City
RDO 51 Pasay City (02) 5568149 (02) 5568152
3rd flr., KCT Bldg., EDSA
Extn., Pasay City
RDO 52 Parañaque (02) 8790185 (02) 8790188
G/F, Uniwide Coastal Mall,
Tambo,
Parañaque City
RDO 53A Las Piñas (02) 8023142 (02) 8023097
Aurora Arcade Bldg.
(near SM South Mall) Alabang
Zapote road, Almanza Uno,
Las Piñas City
RDO 53B Muntinlupa City (02) 8561223 telfax (02) 8560176
South Station Center
Spectrum Midway ext. cor.
Corporate Ave., Alabang
Muntinlupa

RDO 54A Trece Martirez City (046) 4190194 telfax(046) 4190311
BIR Bldg. National Road Trece
Martirez, Cavite
RDO 54B Bacoor, Cavite (046) 4340913 (046) 434091 *
Tirona Highway Dulong Bayan,
Habay, Bacoor Cavite
RDO 55 San Pablo City (049) 5620321 (049) 5613120
BIR Regional Office Building
Barangay San Nicolas,
San Pablo City
RDO 56 Calamba City, Laguna (049) 5459910 telfax(049) 5451424
G/F, Hectan Bldg. Brgy. Halang,
Calamba City, Laguna
RDO 57 Biñan, Laguna (049) 5119797 telfax(02) 5208262
Grd flr., Olivarez Plaza,
Biñan, Laguna
RDO 58 Batangas City (043) 7233045 telfax(043) 7236489
BIR Bldg., Brgy. Hilltop,
Batangas City
RDO 59 Lipa City (043) 7562454 telfax(043) 7563806
Fiesta World Mall,
Marawoy, Lipa City
RDO 60 Lucena City (042) 7102011 telfax(042) 7103268
C. Mart Bldg., Purok Pagkakaisa
Barangay Gulang-gulang,
Lucena City
RDO 61 Gumaca, Quezon (042) 3176513 telfax(042) 3177645
2/F, Tanada Bldg., P. Tanada St.
corner Burgos St.
Gumaca, Quezon
RDO 62 Boac, Marinduque (042) 3322815 telfax(042) 3111077
Aurora Pitero Bldg.,
Barangay Isok I, Boac,
Marinduque
RDO 63 Calapan City, Oriental Mindoro (043) 2885032 telfax(043) 2885171
RC King Bldg., JP Rizal St.,
Camilmil, Calapan City

RDO 64 Daet, Camarines Norte (054) 7213033 telfax(054) 7212058
2nd flr., DBP Bldg., Magallanes
& Iraya Sts., Daet, Camarines
Norte
RDO 65 Naga City (054) 8115492 telfax(054) 8111237
2nd flr., J. Miranda Ave., cor.
Princeton St., Monterey Village,
Naga City
RDO 66 Iriga City (054) 2992459 telfax(054) 6552509
Monterey Village, Naga City
RDO 67 Legazpi City (052) 8217950 (052) 8201706
BIR Annex Bldg. Camia St.
Imperial Court Subd. Legazpi
City
RDO 68 Sorsogon, Sorsogon (056) 2115374 (056) 2115374
S. R. Lao Building, Alegre Street,
Burabod, Sorsogon City
RDO 69 Virac, Catanduanes (052) 8111427 telfax(052) 8113114
Provincial Capitol Bldg.,
Virac Catanduanes
RDO 70 Masbate City (056) 3332993 (056) 3332419
Flor Nunez Building,
Quezon Street, Masbate

RDO 71 Kalibo, Aklan (036) 2623672 telfax(036) 2625499
Arch. Reyes cor. Acebedo Sts.,
Kalibo, Aklan
RDO 72 Roxas City (036) 6213067 telfax(036) 6215946
McKinley St. Roxas City
RDO 73 San Jose, Antique (036) 5407080 telfax(036) 5407082
San Jose, Antique
RDO 74 Iloilo City (033) 3360813 (033) 3376060
Ground flr., BIR Bldg.
M.H. Del Pilar St., Molo,
Iloilo City
RDO 75 Zarraga, Iloilo (033) 5254317 telfax(033) 5254221
Poblacion, Zarraga, Iloilo

RDO 76 Victorias, Negros Occidental (034) 3992935 telfax(034) 3992733
2nd Floor, PNB Bldg., Ascalon
Montinola Sts. Victorias City,

Negros Occidental
RDO 77 Bacolod City (034) 4352419 telfax(034) 4352418
3rd Floor, JR Bldg.
Rizal-Lacson Sts. Bacolod City
RDO 78 Binalbagan, Negros Occidental (034) 3888441 telfax(034) 3888421
BIR Building, Poblacion,
Binalbagan Negros Occidental
RDO 79 Dumaguete City (035) 2256345 telfax(035) 4224246
2nd flr., Infante Bldg.,
Capitol Hi-way

RDO 80 Mandaue City (032) 4228737 telfax(032) 3452903
3rd flr., KIMHEE Bldg.,
Subangdaku, Mandaue City
RDO 81 Cebu City North (032) 2316065 telfax(032) 2325023
BIR Regional Office Building
Arch. Reyes Ave. Cebu City
RDO 82 Cebu City South (032) 2612837 telfax(032) 2612488
Philwood Bldg. N. Bacalso
Avenue, Cebu City
RDO 83 Talisay City Cebu (032) 2724523 telfax(032) 4917980
G/F Rosalie Building, Tabunok,
Talisay City
RDO 84 Tagbilaran City (038) 5018488 telfax(038) 4113940
2nd flr., Judge Oppus Uy Bldg.,
M. Torralba Street, Tagbilaran
City

RDO 85 Catarman, Northern Samar (055) 5009095 telfax(055) 5009087
UY Bldg., Del Pilar Bgy. Mabolo
Catarman, Northern Samar
RDO 86 Borongan, Eastern Samar (055) 5609010 telfax(055) 2612041
2nd flr., Queensland bldg., Real
St.,
Borongan, Eastern Samar
RDO 87 Catbalogan, Samar (055) 5438385 telfax(055) 2513157
2nd flr., Rosalia Ang Bldg.,
San Francisco St., Catbalogan,
Samar
RDO 88 Tacloban City (053) 3233003 telfax(053) 5249320
Ground flr., BIR Bldg.,
Gov't. Center Candahug
Palo, Leyte
(053) 2555570
RDO 89 Ormoc City (053) 5615131 telfax
telfax
3rd flr., Sixto Pongos Bldg.,
Aviles St., Ormoc City
RDO 90 Maasin Southern Leyte (053) 3812450 (053) 5709557
3rd flr., Zialcita bldg., cor.
Enage & Juan Luna Sts.,
Bgy. Tunga-Tunga,
Maasin City, Southern Leyte

RDO 91 Dipolog City (065) 2124241 telfax(065) 2122310
Syringe C. Sybico Bldg.,
General Luna cor. Wilson St.,
Dipolog City
RDO 92 Pagadian City (062) 2152208 telfax(062) 2152207
Airosa St., San Francisco
District,
Pagadian City
RDO 93A Zamboanga City (062) 9920326 telfax(062) 9911932
Petit Barracks, Zamboanga City
RDO 93B Zamboanga, Sibugay (062) 3332710
Zamboanga, Sibugay
RDO 94 Isabela, Basilan (062) 2003407 telfax(062) 2003406
Aniceto G. Mon Building
N. Valderosa St. Isabela, Basilan
RDO 95 Jolo, Sulu (085) 3418911
Pilar L. Tua Building, Serantes loc. 2153
St. Jolo, Sulu
RDO 96 Bongao, Tawi-Tawi (068) 2681342
Barns Building, Tubig BOH,
Bongao, Tawi-tawi

RDO 97 Gingoog City (088) 8611076 telfax(088) 8611079
Rey Mortiz Building
Guno-Condeza St.,
Gingoog City
RDO 98 Cagayan De Oro City (08822) 725609 (08822) 722482
Westbound Terminal, Bulua, loc. 100 loc. 102
Cagayan De Oro City
RDO 99 Malaybalay, Bukidnon (088) 2212350 telfax(088) 8132506
2nd flr., Tabios Building
Fortich St., Malaybalay,
Bukidnon
RDO 100 Ozamis City (088) 5211796 telfax(088) 5212330
Samuel Ortega Bldg., Rizal
Avenue, Ozamis City
RDO 101 Iligan City (063) 221566 telfax (063) 2211284
2nd flr., Kimberly Building
National Highway, Tibanga,
Iligan City
RDO 102 Marawi City
Quezon Avenue, Marawi City

RDO 103 Butuan City (085) 8151585 telfax(085) 3428007
2nd Floor, J. Rosales Avenue,
Butuan City
RDO 104 Bayugan, Agusan del Sur (085) 3436995 telfax(085) 2312017
2nd Floor Daquipil Bldg.,
Nat'l. Hi-way Bayugan,
Agusan Del Sur
RDO 105 Surigao City (086) 2327433 telfax(086) 8261160
2nd flr., Camasurra Bldg.,
Borromeo St., Surigao City
RDO 106 Tandag City (086) 2114195 telfax(086) 2113228
2nd flr. Eduhome Bldg.,
Osmeña St. Tandag,
Surigao Del Sur

RDO 107 Cotabato City (064) 4215342 telfax(064) 4215344
2/Flr. Lim Shiao Tong Building
Makakua St., Cotabato City
RDO 108 Kidapawan City (064) 2885258 telfax(064) 2881707
Quezon Blvd. cor. Padilla St.,
Kidapawan City
RDO 109 Tacurong City (064) 2004048 telfax(064) 2003216
Crispino Bldg., cor. Del Pilar &
Quezon Ave. Tacurong City
RDO 110 General Santos City (083) 5532421 telfax(083) 3010550
Pendatun Ave. cor. Laurel & M.
Roxas Sts. General Santos City
RDO 111 Koronadal City (083) 2284061 (083) 2282417
Bgy. Concepcion, Koronadal City

RDO 112 Tagum City Davao Del Norte (084) 4002743 telfax(084) 2182188
Provincial Capitol Center
Mankilam Tagum City
Davao Del Norte
RDO 113A West Davao (082) 2217715 telfax(082) 2213671
2nd Flr. KORE Bldg.,
Bonifacio St., Davao City
RDO 113B East Davao (082) 2220199 telfax(082) 2271833
F. Torres St., Davao City
RDO 114 Mati Davao Oriental (087) 8112072 telfax(087) 8112078
Irico Bldg. Gomez St., Mati,
Davao Oriental
RDO 115 Digos City, Davao Del Sur (082) 5534781 telfax(082) 5532186
A.C. Balazo Bldg., Gen. Luna St.,
Digos City, Davao Del Sur
Footnotes
1. Conduct of ocular inspection shall be required under the following instances: STcHEI
— When there is conflict of data as to existence of improvement in documents

presented; and

— Whenever the taxpayer invokes a special law (such as properties located in
Areas for Priority Development) that will result in payment of a lesser tax.
2. Five days — includes maximum days of uploading of payment into the system.

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2011

BIR CITIZEN'S CHARTER

Message from the Commissioner:

(SGD.) KIM S. JACINTO-HENARES

Summary of Frontline Services

10. Processing of One-Time Transactions subject to Donor's Tax

Processing of Application for Taxpayer Identification Number (TIN) of Local

1) RDO having jurisdiction over the place of oﬃce of the employer

• Birth certificates of declared dependents if any;

Processing of Application for Taxpayer Identification Number (TIN) for EO

What are the Documentary Requirements: BIR Form 1904*

Transactions involving ONETT

b) Deed of Sale or Certiﬁcate of Registration (COR) with

Step Taxpayer RDO Activity Processing Person Fees

Processing of Application for TIN and Registration of Self-Employed

CD Technologies Asia, Inc. © 2021 cdasiaonline.com

f) Sworn Statement of Capital;

— Final & clear sample

Documentary Requirements for new Registration of Books of Accounts

CD Technologies Asia, Inc. © 2021 cdasiaonline.com

Processing of Application for Registration of Non-Individuals including their

For GAIs and LGUs

— Photo copy of COR/paid ARF of TP & Printer

— Printers' Certificate of Delivery (PCD)

— New sets of books of accounts

Duration: 1 hour and 18 minutes**

Step Taxpayer RDO Activity Processing Person Fees

Processing of Request for Certification of Certificate of Registration

Processing of Application for Subsequent Registration of Manual Books of

Where to Avail: Revenue District Oﬃce (RDO) where the taxpayer is

Stamp Direct taxpayer to

Processing of Application for Subsequent Registration of Manual Books of

Step Taxpayer RDO Activity Processing Person Fees

Stamp Direct taxpayer to

Submit Receive application

Summary of BIR Registration

Type of Frontline Service Fees Forms Processing Time

Processing of Application for NONE BIR Form 1902 25 minutes

Processing of One Time Transactions involving Sale of Real Property/Shares

Taxpayer Activity Processing Responsible Fees

1. Verifies TIN of Taxpayer

19. Prepare CAR/TCL and

Processing of One Time Transactions subject to Donor's Tax

— Sworn Declaration of No Improvement issued by the Assessor's

Taxpayer Activity Processing Responsible Fees

Processing of Permit to Operate as a manufacturer, producer, trader and/or

2. Importer/manufacturer's surety bond (100,000.00-initial)

Taxpayer Procedures Processing Person Fees

21. Approve Permit if found

Processing of Authority to Release Imported Goods (ATRIG)

— BOC Car Evaluation System (Breakdown

— Technical Information as to the Usage of Imported Products

How to Avail of the Service:

Processing and Issuance of Tax Clearance (TCL) for Bidding Purposes

Taxpayer Activity Processing Person Fees

CD Technologies Asia, Inc. © 2021 cdasiaonline.com

Processing and Issuance of Delinquency Verifications (for foreign

Taxpayer Activity Processing Person Fees

1. Receive the duly