BIR Forms you may need


This article provides link to the BIR Forms you may need in your transaction with the BIR. As well as important information contained in these forms that you need to know on how to accomplish it.  The forms below are not yet complete and will be updated soon.  These are the most common forms being used and needed by taxpayers.

BIR Form 0605 – Payment Form

BIR Form 1901 – Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts

BIR Form 1902 - Application for Registration For Individuals Earning Purely Compensation Income, and Non-                                                       Resident Citizens / Resident Alien Employee

BIR Form 1903 – Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable)

BIR Form 1904 – Application for Registration for One-Time Taxpayer and Persons Registering under E.O. 98                                                            (Securing a TIN to be able to transact with any Government Office)

BIR Form 1905 – Application for Registration Information Update for Updating / Cancellation of Registration /                                                      Cancellation of TIN / New Copy of TIN card / New copy of Certificate of Registration

BIR Form 1906 – Application for Authority to Print Receipts and Invoices

BIR Form 1907 – Application for Permit to Use Cash Register machines/Point-of-Sale Machine

BIR Form 1801 – Estate Tax Return

BIR Form 2305 – Certificate of  Update of Exemption and of Employer’s and Employee’s Information

Description : A Certificate to be accomplished and issued in case of increase or decreases in exemption, change of status, change in the person of employer, change in the type of employment, acquiring employment after having registered as engaged in business or exercise of profession, change in the working status of the spouse, execution of the “waiver to claim the Additional Exemption” by the husband, or revocation of the previously executed “waiver to claim the Additional Exemption” by the husband.

BIR Form 1600 – Monthly Remittance Return of  Value-Added Tax  and Other Percentage Taxes Withheld

BIR Form 1701 -Self-Employed Individuals, Estates, and Trusts  (Including those w/ both Business & Compensation Income)

Description:

This return is filed annually by the following individuals regardless of amount of gross income:
1.  A resident citizen engaged in trade, business or practice of profession within and without the Philippines.
2.  A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business or practice of profession within the Philippines.
3.  A trustee of a trust, guardian of a minor, executor/administrator of an estate or any person acting in any fiduciary capacity for any person, where such trust, estate, minor or person is engaged in trade or business.

This is also filed by individuals who received mixed income (compensation with self-employment/professional income).

However, an individual whose sole income has been subjected to final withholding tax pursuant to Sec. 57(A) of the Tax Code, or who is exempt from income tax pursuant to the Tax Code and other laws, is not required to file an income tax return.

Filing Date

This return is filed on or before April 15 of each year covering income for the preceding taxable year.

BIR Form 2306 – Certificate of Final Income Tax Withheld.  Description & Filing Date click this link

BIR Form 2307 – Certificate of Creditable Tax Withheld at Source. Description & Filing Date

TAX GUIDE FOR PROFESSIONALS

About these ads

383 responses

  1. i would like to ask some questions regarding my situation. i am single(male) with baby/dependent. am i eligible to use BIR Form 2305 and include my baby as dependent? because i ask my employer regarding this matter and told me that i’m not eligible to use that since the mother of my baby still working., but as per checking she’s not yet updating her status in BIR. i am eligible for the tax exemption?

    looking forward for your response.

    thanks,

  2. The tax exemption usually is applied to the husband. The BIR form 2305 is a way of informing the BIR to update your current status pertaining to your baby as a QUALIFIED DEPENDENT. Once updated you can enjoy an additional tax exemption of P25,000.00 on top of your current tax exemption of 50K.

    If your wife is the one assuming the additional exemption with her company then you cannot apply it to yours. Since this applies only to one either with the husband or the wife for the benefit of their family.

    I would suggest that your wife check with her office if the additional exemption is already applied in her tax return or BIR Form 2316 which the company is liable to give to their employees before the April 15 deadline. If not then she needs to update using BIR form 2305. The effect on the total income of your family is just the same whether it is applied to yours or with your wife.

    But then again if the tax exemption is still not applied to your wife then you can apply it to yours submit the BIR Form 2305 update together with a photocopy of the birth certificate of your child and submit this to the Revenue District Office where your TIN is currently registered. If you do not know where your TIN is registered you may want to read this article http://birtaxinfo.i.ph/blogs/birtaxinfo/2009/09/04/things-to-know-about-your-tin/#comments

    Once you have submitted this with your RDO you can ask when can that exemption be applied. Retain a receive copy of your 2305 and submit a copy with your office who handles this. Usually with the accounting section of your office.

    1. hi sana matulungan mo ko, kasi po ako po may tax din yong asawa ko wala kasi minimum lang siya pwede po ba na ako yong mag-apply for dependent sa anak namin mababawasan na po ba nun tax ko.thanks

  3. thank you so much for the great advise. But i think i forgot to tell you that the we are not yet married is there a bearing that i might not QUALIFIED on the tax exemption. Is there a rule that if a couple not yet married with a child, the only qualified on the tax exemption is only the mother not the father? Our HR always insisting that theres a rule that the couple not yet married the father is not yet qualified.

  4. Qualification for either parent should be done by executing an affidavit duly notarized informing the BIR on who among you is actually taking care of the child. If the child is with the mother and the mother has work then it would be wise that the mother should take up the exemption for your child. Should the mother find herself with no work and you alone are supporting them. Then both of you should execute an affidavit duly notarized regarding that situation. So the BIR can effectively act on your request to transfer the exemption from the mother to her father based on that scenario. With regards to the rule that your HR said based on your own account, i don’t know of such a rule other than the BIR requires a legal document should an unmarried couple have a dependent child and would like to get the additional exemption for the benefit of that child.

  5. I obtained a TIN using the form 1904 last year for the purpose of renewing my LTO driver’s license. Now, I’m about to be hired, however the company asked me to have my TIN ready. Do I still need to apply for a new TIN using form 1902 or I can use the one on my form 1904?

  6. Vilma Laxamana | Reply

    Greeting to everyone. Need to change my status from single to married, what kind form do i need to fill-up and what are the requirments . thanks

  7. Hello Vilma,
    Fill out the BIR Form 2305, attached a copy of your Marriage Certificate and submit this to the BIR Revenue District Office which currently holds your TIN registration. If you are not sure where this is currently registered you may contact the BIR TIN Verification Office at 926-8339 or the BIR Contact center at 981-8888 or email contact_us@cctr.bir.gov.ph,

    thank you for visiting this site. You may want also to visit my other site http://www.birtaxinfo.i.ph for other concerns. There are articles there that might be able to help you in some way.

    Again thank you for visiting.

  8. Hello DM,

    You can use that TIN for your employment. Just update thru 1902 so that it will be uploaded to the regular registration server of the BIR.

    Again you don’t need to apply for another TIN. Just update that TIN you got thru 1904.

  9. ordinarywebguy | Reply

    Hello,

    What the BIR Form no. for ID request?

  10. Use BIR form 1905, in part II check letter “K” and write down TIN CARD to indicate that this is what your neet. Then submit this application to the RDO to where your TIN is currently registered.

  11. good afternoon poh.. my question lng po ako.. kc un last employer ko ay di ako binigyan ng BIR FORM2316 nung ako ay ngresign April 2006. This time now lng ako mgwork ulit un employer ko ngaun ay hinihingian ako ng form2316.. ano po ba ang gagawin ko.. unemployed po ako ng 3yrs..Kailngan ko pa po bang humingi ng Form2316 sa aking last employer?meron po ba ako magiging problema dun.. maraming salamat po.

  12. hi, im having problem w/ my current employer now. My current employer registered me under the tax status Single, where in fact, Ive submitted all the required documents during my hiring process. I even submitted the form 2305 which will indicate that my tax status is ME3. Im suffering for a tax deficit because they put me in a single status. How can I go and correct this one. Since it is an error in their part, can I still recover all the tax computed as single and the tax deficit that they collected me. Im currently 10 mos with them now.
    Need your immediate reply.

  13. Hi Imelda, inform mo po ang employer mo na unemployed ka for that span of time. Employers would request this from their new employees para maituloy nila ang pagrecord ng mga taxes ninyo for current taxable year na 2010. Ngayon kung wala naman kayong employer for the past months. Then inform ninyo po ang employer ninyo na gayon po ang situwasyon ninyo.

    Kaya paalala lang po kapag nagresign kayo ay dapat kumuha kayo ng 2316 ninyo.

  14. Hi Vilma,

    You need to talk or better yet do it also in writing together with copies of the docs you submitted perataining your tax status as ME3.

    Call the Withholding Tax Division to assist you on the policy on how you can correct this. I believe their is a ruling regarding this on errors made by employers on their computation. These are the numbers of the said division 926-9347 / 926-9351.

  15. Hi, I have to change my status too. I registered at Bacolod City but I am in Dumaguete right now. Where should I go to change my status?Thanks]

  16. Hi Betsy,

    Since you mentioned that you registered in Bacolod. This means your TIN is still with the BIR Revenue District Office (RDO) of Bacolod.

    And that means the RDO in Bacolod is the only office that can process any application for update with regards your TIN registration.

    Having said this, you need to submit your application to that RDO. The RDO in Bacolod. If you have a relative there, they can submit your application for update.

    Or you can submit an application to transfer your TIN registration from Bacolod to the RDO in Dumaguete. Using BIR form 1905. This application should be submitted to the RDO in Bacolod since they currently hold your TIN registration.

    So once the transfer has been done. You can go to the BIR RDO office in Dumaguete to update your TIN registration using BIR form 2305. Visit http://www.birtaxinfo.i.ph. I have an article their on how you can go about this transfer. Good day.

  17. hi good evening! i just have a question. i just got employed a few months ago. it was my first job so im not exactly familiar with the runarounds especially with requirements. but im pretty sure about the BIR form which we were required to submit. i think it was form 1902 as it was for initial application. however i was forced to resign early because of some problems back at home. i decided to apply in a different company in our province but i am quite confused which form to fill up. i am given the same 1902 form and another BIR form. im sorry im not really familiar with these stuffs. what should i do and what forms should i submit? thank you sir/ maam

    1. Hi Jordison, based on what you said you were required to submit. Did you actually submit or did your office submit your 1902 application with the BIR? if so you may already have a TIN. You did not mention where your previous employer is. So for example if you were employed in QC or your employer is located in that area. Your TIN is with the RDO where your employer is filing their taxes.

      But now you said your in the province. And your applying for TIN. My advise would be to check first if you have a TIN under your name. If you don’t have one then there will no longer be a problem if you should apply for one in the RDO in your province. (RDO – Revenue District Office of the BIR)

      The 1902 is the form application for a TIN. Fill out the portion from No. 1 to 24. Part V should be filled out by your employer not you. You will submit this to the RDO where your employer is filing their taxes. If you have dependents submit their birth cert. as well. Please note under the new law. Dependent child are the only ones which you can apply for additional exemption.

      To familiarize yourself with this form. Click the BIR Forms on the right side of this blog. There is a link to the said form which you can view and print it.

      Should you have any other questions please post it here. Good day.

  18. Hi, I need an advise, I have no TIN # yet…and ive been deducted witholding tax from my salary already.. Is that right?

  19. Hi Shiri31409,

    Under the substituted filing policy of the BIR, employers are required to withheld tax from their employees compensation whether their employees have a TIN or not.

    Our TIN is not like an SSS number or like a bank account number. Some might think of it that the taxes withheld by employers are recorded thru their TIN like a bank account. This not so.

    Since the employers keep the records of their employees and the taxes withheld from their compensation. It is our employers who will attest pertaining to the taxes they withheld from their employees. Thru BIR Form 2316 certificate, which an employer shall give to their employees after the end of taxable year.

    If an employee has only one employer for an entire taxable year. The 2316 certificate that will be issued by the employer to their employee shall automatically be the ITR of said employee. Even without the BIR stamped on it. The certificate is attested by the employer under penalties of perjury not the BIR. Thus that 2316 certificate is valid. should you have any other concerns just post it here. Good day.

  20. Thanks a lot for the information. I really appreciate it. Now I know. Thank you.

  21. hi sir! got the info.. thanks a lot.. by the way just to answer your question yes i think it is the company that is processing the forms because we submitted it to them and nothing happened next. i am assuming they were the ones who process it for us.

    by the way sir, you said that it is possible that i may already have a TIN number which I may have acquired through my previous company. if for example i already have TIN number and my current company submitted my form 1902 (because I already gave them the wrong form), will a new TIN be processed? or will it cause any problem or violation on my part?

    Thanks again for replying to us.. you have been very helpful sir..

  22. Hi again Jordison, you need to check if you do have a TIN. And if you confirm that you have one and you already passed another application for a new TIN.

    Then you need to cancel the other TIN thru BIR form 1905. Under our tax laws. We can only have one TIN.

    The BIR imposes penalties on those who have secured multiple TINs. I believe the penalty for it is 1000 pesos.

    Anyway, you need to explain the problem you encountered with the process of your TIN. It will be for the Revenue Officers consideration their. Ask for assistance should this situation we are discussing is true.

  23. hi! may concern lang din po ako about form 2316. sabi po kasi sa previous employer ko ay nag tax refund daw po ako kaya di ako maiissuehan ng 2316. eh requirement po un sa bagong employer. ano po pwede kong gawin?

  24. Hi Kristine01,
    May dokumento po ba na nagpapatunay na nabigyan ka ng tax refund?

    Dahil sa 2316 din po dapat po yun nakalagay. Kung Tax Refund po ang pinaguusapan. Ibig po sabihin na ang na WITHHELD na TAX sa inyo ay mas malaki pa po sa tamang TAX DUE.

    Dun po nagkakaroon ng TAX REFUND. Dahil sobra po ang na WITHHELD kesa TAX DUE na dapat mabayaran.

    Maari ninyo ireklamo sa BIR Revenue District Office ang dati ninyong opisina. Kung di nila maibigay ang kaukulan na BIR 2316 certificate.

    Maari naman po ipagpatuloy pa rin ng bago ninyong employer ngunit hindi po masasama ang mga buwan na taxes na kinaltas ng dati mong employer kung saan sila po dapat magpatunay nun sa pamamagitan ng pag issues ng BIR 2316 cert. sa inyo.

  25. hi, ano po kelangan na form if change of status from single w/o dependent to with dependent??.. and ung requirements??

    and how to process change of RDO for example, registered in MARIKINA need to transfer to RDO 49?? requirements and form??..

    Suggestion din po, alin s 2 better ung unahin change of RDO or ung status??

    thank you.

  26. Hi Grace17sam,

    Under Revenue Regulation 10-2008 the term used is “DEPENDENT CHILD” to be able to avail of the additional 25K exemption per dependent.

    Under the ruling Single, Married, & Head of Family are now the same in personal exemptions which is 50K. Previously the Head of the Family is just 25K now its double that amount.

    Whether you have a dependent is not just the issue but it has to meet the criteria specified under the said ruling and that is “DEPENDENT CHILD”. The ruling goes like this:

    “An individual whether single or married, shall be allowed” an additional exemption of 25,000 pesos for each Qualified Dependent Child (QDC), provided that the total number of dependents for which additional exemptions may be claimed shall not exceed four (4) dependents. The additional exemptions for QDC shall be claimed by only one of the spouses in the case of married individuals.”

    “A dependent means a legitimate, illegitimate or legally adopted child chiefly dependent upon and living with the taxpayer if such dependent is not more than twenty one (21) years of age, unmarried and not gainfully employed of if such dependent, regardless of age, is incapable of self-support because of mental or physical defect”

    The BIR Form 2305 is the document you should use in updating your status from w/o dependent to w/ dependent. The copy of the birth certificate of the dependent is the documentary requirement.

    To transfer your TIN registration from your current RDO which is RDO 45 – Marikina to RDO 49 – North Makati please use the BIR Form 1905. Fill out the part 4E. Don’t forget to sign your name at the back of this form then submit it to your current RDO. Yes, that would be RDO 45 – Marikina. They will be the ones to transfer your TIN registration to RDO 49. Takes around 3 days more or less.

    Kung alin po ang uunahin ninyo ay depende po sa inyo. Sa akin depende po sa location kung malapit sa iyo ang Marikina then dun ka mag pa update. At pagkatapos ma update then request for transfer naman. Para sa isang lugar lang muna kayo pupunta.

    Once transferred na po kasi yun TIN ninyo. Hindi mo na kailangan pumunta pa sa RDO 49 para magpasa ng 2305 for update dahil na update na ng RDO 45 bago pa ito ma-transfer.

    Hope this info helps you out. Good day.

  27. thanks a lot…

  28. Hi! Here’s the scenario. I’m planning to change my status from single to married and add my baby as legitimate dependent this October or November. May I know if its suffice to submit a marriage license duly signed by local civil registrar only as supporting documents in changing my status on BIR, because I think It will take a couple of weeks for us to claim our NSO (authenticated) marriage license as we will be getting married only this 3rd week of October. May I know the span of time in changing my status? Can I get a Tax Refund if this is the case? Since the tax remittances are scheduled 1st quarter of the year? Your help will be much appreciated about this matter. Thank you and God bless!

    P.S. : One thing more, I worked from 3 different companies and I noticed from the 2316 copies that I received reflects different RDO number. Does this mean transferred na po yung TIN registration ko to my current RDO right now? By the way here’s my RDO: 034, 052 and yung latest na 2316 ko, wala pa pong nakalagay. I’ll check it with my company next week. Thanks again, and sorry for my long queries. =)

  29. Hi Pulandoy, Sorry for the late reply.

    marriage license? I think not. Its really the marriage certificate that is required. Anyway, the implications with regards to the exemptions does not differ with being married and single. Both are given 50K personal exemptions. You can apply for additional exemption even though you don’t have that marriage cert. document. It is effective upon submission of the application it is not retroactive I believe. This is what happened to me when it took me a year before I post an update for my baby.

    No, your TIN registration is not transferred unless you requested it with your home RDO or the RDO where your TIN is currently registered. Your welcome anytime to inquire. Its good that you found my site. I would like to advise you to check which RDO your TIN is currently registered. Call either of these offices BIR TIN Verification Office at 926-8339 or the BIR Contact center at 981-8888.

    For more info, you may want to read some of my articles and my answers to the poster in my other blog. http://www.birtaxinfo.i.ph.

    Thanks for visiting. I hope the info helps you out.

  30. hi,

    I have a question regarding change of status in Bir. is it alright to change my civil status to married even if i am unemployed right now? And also, include my son as my dependent?because they gave me form 2305 for that.

    > I really need my TIN id for future transactions because this is the only valid id that i have now.

    thanks

  31. Hi Victoriasway, its actually up to you on whatever updates you need to do with your TIN registration. The only effect on such updates is when you will start working. Or if you decide to start your own business and file your income tax. So you can apply the personal exemptions and additional exemptions your entitled to under the tax code.

    You can request for your TIN card with the RDO where your TIN is currently registered with. Using 1905 form. The TIN Card is not considered by most establishments to be a valid ID.

    Unlike the drivers license ID card, SSS ID, GSIS ID. The TIN card lacks some security features for it to be considered a valid ID. The BIR does not require us to have our picture taken for that TIN card. It is only us who does that on our own. This is why most private establishment does not consider it to be a valid ID. You may opt to get a Postal ID thru your local post office.

  32. Greetings!
    May ask po ako pag ikaw ba single automatic may personal exemption ka na 50,000? if yes, panu po ung overpayment ko sa tax.. kasi nag start ako sa work since 2005 to present pero d ako na deduct na personal exemption.. any advice for tax refund?

  33. Hi,
    I’m about to update my status in BIR from single to married and I want to claim for additional exemption for my baby. Should the waiver be coming from my husband’s employer or can I just create it and have them signed on it? Another thing, is there a sample template used to fill out or it is just a word document waiving my right to claim the additional exemption? Please advise.

    Thanks in advance!

  34. Hi Forthpack,

    First, tax refund comes when there is an overpayment against your tax due.

    If you have applied for TIN with the BIR using 1902 stating your status as single then your employer should apply the personal exemptions that you are entitled under our tax laws. RR 10-2008 page 27. This ruling is the implementing guidelines for the RA 9504 on the increase of personal exemptions to 50K.

    Meron po rin ruling na kung hindi na apply ng employer ang personal exemptions mo or merong sobrang na withheld na tax sa inyo. Ang Employer ang required na mag refund sa kanilang empleyado plus may penalty pa ata ang employer kapag nagkaganun.

    Hindi dahil single kayo e granted na yun 50K sa isang empleyado. Kung hindi pa siya nakapagpasa ng kanyang 1902 application for TIN at documentary attachment ng birth cert. niya ay hindi siya maaring bigyan ng personal exemption ng 50K.

    Kaya nga po sa RR 10-2008 ni-require po ng BIR ang mga employers na ipaalam sa kanilang employees ang ukol dito. Punta po kayo sa link na ito para sa kopya ng nasabing RR 10-2008 :

    ftp://ftp.bir.gov.ph/webadmin1/pdf/42126rr%20no.%2010-2008.pdf

  35. Hello Ecka09,

    If your husband-to-be has not yet claimed the exemption for your family then you can state this in your update using 2305 form. Click the link to this form provided in this article so you can view this document.

    In part II of this form No. 11 check the box that you re claiming the exemption.

    As I see it unless your husband has claimed the exemption for your baby there is no need for a waiver since none of you has claimed it yet. But if he did then thats the time to prepare this waiver. It will be your husband-to-be who will execute this not you.

    Yes, there is a sample template. Under the attachments on Revenue Regulation No. 10-2008:

    http://www.bir.gov.ph/iss_rul/reg2008.htm

    Search for this series RR 10-2008 I think its Annex F.

  36. Hi, good day,

    Please have clarification on this.
    A person is on SMWE status January to October, during that time he is rendering excessive overtime. For the the purpose of taxation, he is not taxable since he is SMWE. Now came November, his employer granted him an increase that make him not qualified for SMWE but to a Taxable individual. In the annualization of his income, how can we annualize him? as an SMWE or taxable individual or pro rated? If we he will be taxable, for sure he will pay big amount of tax since it will retroact to january. Please make clarifications. Thank you.

  37. Yes, unfortunately you are right. Once he will no longer be qualified for SMWE due to increase granted him, under RR 10-2008 it will retroact to January.

    I called up Withholding Tax Division of the BIR and was informed that they have filed for a request to amend the said RR regarding this matter.

    They are awaiting for the response and approval. Should their request be approved by the CIR the amendment will be posted in the BIR Website.

  38. hello po..

    ask ko lang, kasi im applying for a tourist visa to Korea.
    One of the requirements is the BIR Form 2316 for employees.
    Kaso, I just started working this month, so hindi pa nga ako nagsusweldo.
    Ibig sabihin ngayon lang talaga ako mgkakaroon ng form 2316 if ever.
    Pero I have BIR form 1701 which is the annual income tax return ko, 2009.
    When po ba nabibigyan ng 2316 mga employees?
    makakakuha po kaya ako nito or baka owedi na lang isubmit sa embassy yung for 1701 ko.
    Sana po matulungan nyo ako.
    Salamat.

  39. Hi,

    I asked my cousin to submit form 2305 sa Baguio kasi malayo province namin at since don naman nag-aaral pinsan ko. I called the BIR hotline to asks for requirements. Tapos sabi sakin nung nakausap ko marriage license at authorization form lang kelangan. I had 2 of my ID’s photocopied at sinama ko na sa requirements para sure. Tapos pagpunta ng pinsan ko sa BIR, sabi nung sa reception dapat daw kasama ung NBI clearance kaya hindi muna pinapila ung pinsan ko. Kelangan ba talaga ung NBI clearance ko para lang sa change ng status? O gumagawa lang ng sariling requirement yung sa reception?

    (pasensya na, bad trip lang po!)

    Salamat!

  40. Sorry! Marriage Certificate pla ung requirement na sinasabi ko. Nagkamali lang ako type.

  41. Hi Blackcaiden27, yes po kelangan ang Marriage cert. kung yun nais ninyong ipa update sa inyong registration.

    Kung nasa Baguio RDO po kasalukuyan ang inyong registration. puwede po ninyong ipa-transfer ito. Kelangan lang po tawagan ninyo ang RDO ng Baguio Registration Section para mai-fax ang application ninyo para ipa-transfer ang inyong registration sa BIR RDO kung saan po ka naka-register din ang kasalukuyan ninyon opisina

    Para kung kelangan po ng update mas malapit na po sa inyo.

    Kung may iba pa po kayong katanungan paki post nalang po dito. Good day po.

  42. hi. i just need help with our new employee. we need to transfer him to our RDO. when we submitted the 1905 in his previous RDO, we were told that his TIN no. was registered as a single proprietor and he needs to submit a list of requirements. when i asked our employee, he only asked someone to get him a TIN no. since he is an independent consultant and was not a regular employee. He was not aware that it was registered as a single proprietor, he does not have a business, and he could not comply with the list that his home rdo was asking. I was told that maybe it was registered online. Our employee does not know the details how it was done. What do we do next? what form do we need to submit? can our office process it on his behalf without any need of his personal appearance? thank you very much.

    1. Hi etacnayalis08, your concerns are much the same with the others I answered in my other blog. View my recent answer to Kate here:

      http://birtaxinfo.i.ph/blogs/birtaxinfo/2010/03/25/how-to-register-as-a-practicing-professional-for-doctors-lawyers-engineers-designers-etc/#comment-1025

  43. Hi.

    My boyfriend and I aren’t married yet and we have decided that I would file our daughter as MY additional dependent. My daughter’s using my boyfriend’s surname. Do I still have to include a waiver with my 2305 form? If yes, is there a BIR issued waiver form or do I have to provide my own?

    Thanks!

  44. Hi Vodkamartina,

    No , you don’t need to include a waiver since it is only for Married individuals.

    You can claim the additional exemption for your child provided that the father hasn’t claimed it yet. Use BIR form 2305 attach the birth certificate of your kid and submit it to the BIR Revenue District Office where your TIN is currently registered.

    Should you have any other concerns just post it here. Good day.

  45. Hi,

    My son was born on April 17, 2010 and I filed additional dependent on Dec. 3, 2010. Will I be entitled for a tax refund?

    What if the company did not file the form I submitted to them (I believe its BIR form 2305), who will be responsible for giving the tax refund?

    Thanks.

  46. Your company has probably finished its year end adjustment. And effect of the additional exemption cannot be retroactively be done.

    I was informed that you can still avail of the refund when you file your ITR before April 15th of this year. As your 2316 certificate is probably already done by your employer could not make an entire year adjustment.

    For added assistance regarding this matter you call the Withholding Tax Divsion 926-9351 and 926-9347.

    Should you have any other concerns. just post it here. Good day.

  47. What form to use for nonresident foreign corporation intending to pay taxes? Thanks!

  48. Hi good afternoon,

    Can you give clarification on this.

    We purchased a real property, according to the terms of sale we (the buyer) shall have to pay the Capital Gain Tax together with the DST. We are wondering to whom the returns be named? Can you clarify us on this?

    Thank you for your prompt response.

  49. Hi Redbuenafe, the form depends on the purpose. Tax Payment for dividend income, interest income, royalty income, etc. You can refer to this Revenue Memorandum Order (RMO) No. 72-2010. Hope this can help you out. Here’s the link below;

    ftp://ftp.bir.gov.ph/webadmin1/pdf/52924RMO%2072-2010.pdf

    Should you have any other concerns just call the International Tax Affairs Division of the BIR 981-7000 local 7342 or 7340. Ask for Atty. Grace.

    1. Thank you very much, birtaxinfo. I hate taxation, seriously. It’s confusing. Anyway, thanks again!

  50. Hi Renj1585, the returns should be named after the seller.

    Should you have any other concerns just post it here. Good day.

  51. Do you know any revenue regulation applicable for trust? Or any ruling or decisions of the BIR Commissioner? Thank you very much

    1. Hi Redbuenafe, there are quite a lot of rulings on trust not only by the BIR but also Supreme Court Rulings as well. The BIR Library has a digital archive pertaining to this.

      You may want to be more specific regarding this. What particular Trust are you interested in? You can call the BIR Law Division on this matter. Their number is 981-7000 local 7329.

  52. Hi birtaxinfo. I want to thank you for your assistance. Everything was all set. Your site is indeed very helpful to us. God bless!

    1. Hi Pulandoy, thank you also. Glad to know that the information has helped you out. Good day.

  53. Hi. I’m new here and just learned a lot bout previous post. Need some information about my tax refund.
    Last November or probably December I’ve changed my status from Single to Married. Come last week of December for our Salary, our company deducted me for a witholding tax of about 4K. I’ve checked with them and was informed that because of the change status, the tax that they are deducting is less than the regular tax that need to be taken out. I was informed as well that my wife is not a dependent but told that I have dependent applied when I was single. This means that from 1 dependent to none.

    There’s no qualified dependent for my family when I’m single. And dependent should not be an issue when I changed my status since they are the same. And because of this I don’t have any tax refund for the year. I’m sure that they are getting more witholding tax to my salary every month from January to December of 2010. I need clarification. Thanks in advance.

    1. Hi Gayyem13, You are right. The personal exemptions for Single and Married are the same 50K.

      With regards to tax refund. This will only occur if your office has deducted Withholding tax more than the required tax due. If this is the case, your office will likely be penalized as there is a ruling that requires them to deduct the exact tax due for their employees.

      This ruling was meant to correct and lessen the work on having to give out refunds. Anyway, you can ask for further clarification with the Withholding Tax Division regarding this matter. This is their direct lines 926-9347 & 926-9351.

      Should you have any other concerns just post it here. Good day.

  54. hi.. good day.. i would like to ask something reg. transfer of TIN.. I was about to submit my 2305 form in RDO 81 in cebu.. then the staff told me that i have to call first RDO 49 makati to transfer my TIN since my TIN is currently registered there. Madali lang ba to? or pwede kaya i’ll just submit both 1905 and 2305 at the same sa RDO namin dito? i cant go to makati just to have my TIN transferred and im currently residing here in cebu… please help me out.. thanks

    1. Sorry for this very late reply. Kung yung RDO mo ay nasa Makati which is RDO 49. Hindi talaga magagawan ng paraan ng RDO diyan sa Cebu na ma process ang request mo.

      I-fax ninyo po ang inyong request for transfer 1905 sa RDO 49. Tawagan po ninyo ang RDO 49 ito po ata ang kanilang telefax number 856-6792. Kausapin ninyo po si Ms. Castanares. Para matulungan kayo. O kahit sino po sa Registration Section.

  55. Good day! I would just like to know what are the supporting documents/ additional requirements needed for qualified dependents (especially for legally adopted children, legitimate and illegitimate ones? that should be attached at form 2305? Are there any existing BIR Revenue Regulations that I could refer into para mas clear sa employees kung san galing yung ruling na yun para at least pag may nagtanong sa amin eh we can answer right away. This is to check na rin whether the declared dependent is qualified enough. We just want to make it sure what are the additional documents that we can ask from them for their dependents. Thanks a lot!

    1. Hi Celm1122,

      Do read Revenue Regulation 10-2008. Here’s a link to the said regulation:

      ftp://ftp.bir.gov.ph/webadmin1/pdf/42126rr%20no.%2010-2008.pdf

      Well, if we’re talking about legally adopted children then there should be a legal document you may need to provide. Court documents or Adoption documents from an accredited government agency which granted the adoption.

      Under the Regulation mentioned above. The term use is Qualified Dependent Child. You can call the BIR Withholding Tax Division to help you clarify things which is may still be unclear to you. Heres there numbers 926-9347 and 926-9351.

  56. hi po, i just opened a small business in a mall, so im just wondering if un po bang mga receipts namin e dapat may tatak po ng bir? kasi po may naglakad po ng mga papers at sabi po kahit wala daw po na tatak, pwede po ba un?

    1. Hi Ladyhawk14,

      Wag po kayong magpapaniwala sa mga naglalakad na yan. Dahil kung mapepenalized kayo hindi naman po sila ang magbabayad kungdi kayo.

      Kaya po sa kanila talaga walang problema yun. Ingat po tayo sa ganitong mga tao.

      Huwag na po ninyo ipalakad yun. Dapat po kayo na para malaman din ninyo ang proseso. Hindi po ganun kahirap magpa register sa BIR. Kapag nakuha na ninyo ang Certificate of Registration (COR) ninyo. Puwede na kayong magrequest ng Authority To Print Receipts using BIR Form 1906.

      Kapag nakuha na ninyo ang approval na ito. Merong mga accredited printers ang RDO ninyo. Ngayon habang hinihintay ninyo makuha ang iyong resibo. At gusto na ninyo makagamit ng resibo para sa business ninyo. Maari kayong bumili ng BTR receipts pansamantala sa inyong RDO. Pagkakaalam ko po 50 pesos lang ang isang booklet.

      Sana po nakatulong sa inyo ang info na ito.

  57. hi is there a form available in BIR for the waiver to claim the Additional Exemption? or the husband has to write a formal waiver?

    thanks!

    1. Hi Nincie,

      The husband should be the once who will execute the waiver as the additional exemption is still with him. Thats why there’s a need for the said waiver.

      Your husband will waive his right to the additional exemption in your behalf. This is usually the case where the husband has no work to apply the additional exemption. And the wife has a job which she can apply said additional exemption for the benefit of their family.

      The copy of this Waiver is the Annex F of Revenue Regulation No. 10-2008:

      http://www.bir.gov.ph/iss_rul/reg2008.htm

      Go to this link above and click on the Annex F under the said Regulation.

  58. Hi! I’ve resigned and now working with my new employer. My main concern is that, my previous employer won’t provide me with my BIR 2316 until clearance procedure is done. However, hanggang ngayon hindi pa nila mastart ung clearance process dahil hinihintay pa rin daw nila ung resignation letter ko signed by my immediate head, which btw, sinubmit ko last Feb. 10 pa po. I’m worried na sobrang i-delay ung procedure ng clearance and provision of 2316, then magkaproblema ako with my new employer. Do employers have the right to withhold the 2316 doc?

    1. Hi enzicey,

      Your concern is really with your previous office. If you did file the resignation then you can provide a copy to the concerned department process the 2316.

      You do have a resignation letter duly received by authorities of your previous office? Because that document is proof that you filed your resignation. And copies should have been given to proper department heads. Including your HR.

      So there would be no question on whether you submitted that resignation or not. Thats why it is important that a copy of that resignation duly received by your heads of office is proof that your previous office cannot deny.

      The employers are required to give you this 2316 certificate. But it doesn’t give us the right to put aside company policy or procedures on requiring clearances.

      I believe if you can provide that resignation letter duly received by your heads of office. Then there really is no problem at all if thats the only thing that holds them back in processing your clearance.

      Should you have any other concerns just post it here.

  59. Hello,

    Here’s my scenario.

    My wife gave birth on Oct, 2010 and I submitted the necessary documents (2305)to our HR office. My additional exemption should take effect on 2010 taxable year, right? My status is from ME to ME1.

    Thanks!

    1. Hi Kenshee,

      Sorry for this very late reply. Yes, your right. Your exemptions should take effect for 2010 taxable year. If you submitted this before the year end adjustment by your office then your additional exemptions should have been applied by your office accounting division or section.

      1. What do I need to do if my company did not take effect the changes on time?

      2. Hi Kenshee,
        well, it should be effected the following year.

  60. hello po..ask ko lang pano po yun wala po akong mabibigay sa future employer ko na 2316 ano pong pwedeng mangyare dun? kase po i worked po for 6 months lang po tapos po hinde po kawse ako cleared sa previous employer ko..mag more than a year na po akong unemployed ano pong pwedeng mangyare kapag wala po akong form na mabibigay and ano po bang dapat gawin? maraming salamat po

    1. Hi Heyitsme01,

      Hinahanap po talaga ang 2316 sa mga bagong empleyado. ito po ay kung meron kayong trabaho sa kasalukuyang taon. Halimbawa po taxable year 2011. Hindi pa po tapos ang taon na ito.

      At nakapagtrabaho ka kahit isa o dalawang buwan sa ibang opisina. Hahanapin po sa inyo ng bago mong employer ang 2316 para sa mga buwan na trinabaho mo sa dati mong kompanya.

      Hindi po kasama dito ang taxable year ng 2010.

      Kung wala naman kayong maibibigay na 2316 sa bago mong employer. Magsisimula ang employer mo magrecord sa buwan lang na pinasok mo sa taxable na taon na ito ng 2011.

      Lalabas na parang wala po kayong employer sa mga buwan na nilagi mo sa dati mong employer.

      1. hello po ulet..thank you po sa reply ninyo..kung sakaling wala po akong maibigay nde po ba ako mkakasuhan ng BIR nun? ang date po kse ng work ko is nov 09′-may 10′..
        baka po kse mahabol ako ng BIR nkakatakot lang po..pero po nung nkakausap po ako ng employee ng bir sbe po nla prang mgstart daw ako ng bago mbabalewala po ung mga nhulog ko na before mejo nde ko lang po kse maintndhan..thank you po ulet

      2. Hi Heyitsme01, wala po kayong dapat ikabahala. Ang sinasabi lang ng nakausap ninyo ang tax mo nun 2009 which starts november to december 2009 ay na file dapat april 15th 2010 pero kung hindi po ibinigay ng dati mong employer ito. Ang pananagutan ay hindi po sa inyo kungdi sa inyong employer. Sila kasi ang pinapagot sa pag remit nito buwan buwan.

        Ngayon ukol naman po sa taxable year 2010. yun Jan 2010 to may 2010 ay dapat may 2316 na ibinigay naman ang dati mong employer for those months para maituloy sana ng bago mong employer. Ngayon kung hindi binigay ng dati mong employer ito.

        Ang mapa file lang ng bago mong employer for 2010 ay for jun – dec 2010. At hindi po masasama yun months ng jan-may 2010 dahil walang naibigay ang dati mong employer. kaya nasabi po namababalewala dahil hindi maisama yun kung walang 2316 sa dati mong employer for jan-may 2010 months.

        Again kargo ito ng dati mong employer at puwede pong magfile kayo ng complaint para maimbistigahan ng BIR ang kanyang non compliance to issue the 2316 sa iyo.

        Baka po hindi nila naremit yun tax na kinaltas sa iyo. Kaya di nila ma issue sa iyo ang 2316 cert. mo.

        Actually, you can file a complaint against sa dati mong employer for not giving you your 2316 for those months.

        Kya when your new employer gives your 2316 for 2010 taxable year ang nai-file lang po nila ay for the months of jun-dec 2010.

        Lalabas lang po na yun bago mong employer ay yun lang ang employer mo for 2010 taxable year.

        Should you have any other concerns just post it here.

      3. Hindi naman po kayo ang may pagkukulang nun. kungdi ang dati mong employer.

        Ang ibig lang pong sabihin na parang nagstart ng bago. Ay parang wala kayong dating employer. Pagkat wala naman kayong mai-provide na 2316 na mula po sa dati ninyo employer. Dahil di nga kamo kayo nabigyan nun.

  61. same situation with DM
    “I obtained a TIN using the form 1904 last year for the purpose of renewing my LTO driver’s license. Now, I’m about to be hired, however the company asked me to have my TIN ready. Do I still need to apply for a new TIN using form 1902 or I can use the one on my form 1904?”
    the company provided us 1902, 1905, 2305… which form should i use?…

    i have a daughter and I was asked by the company to write a letter of declaration… do you have a sample declaration… the father of the child is unemployed and were not married but we live in the same house… according to the company the letter is for tax exemption…

    i hope you can help me on this…

    thanks and best regards… :)

    1. Hi Leiynpot,

      No, you don’t need to apply for a new TIN. You only need to update your TIN. You TIN is still under One Time TIN category. To update it to a regular TIN under the ITS database. You need to fill out the form 1902.

      You need to write down your TIN you got thru 1904 in the portion of the BIR form 1902. So that it will not be mistaken as an application for a new TIN.

      Remember you can be penalized for having multiple TINs. It is not allowed.

      Now before you pass your 1902 application. Let your employer’s authorized representative fill out the portion for “Employer Information” in the said form.

      In the same form in the 1902. You should declare your dependent their. Your single & unmarried under our laws with a qualified dependent child.

      Now you need also to declare this thru BIR form 2305 so your employer can apply the additional exemption for your dependent.

      You need to attach photocopy of the birth cert. of your daughter. Again, you need to let your employer fill out the portion for the “Employer information” on the said form duly signed by their authorized representative.

      Submit both forms to the RDO where your TIN is currently registered.

      Now, if your TIN is registered with an RDO but is not the RDO of your employer. You may need to transfer your TIN first thru BIR form 1905. Your TIN would likely be with the RDO that has jurisdiction over your home address.

      Your employer is with the RDO which has jurisdiction over their business address. Now if you’re both under the same RDO then there would be no need to transfer your TIN.

      Should you have any other concerns just post it here. Good day.

  62. hello po last na po..sorry mejo mdameng question. if ever po na sbhn ko pong wala akong experience para nde na po ako kuhanan ng 2316. then ang bibigay ko na lang po is tin number. pwede po ba un? or magkakaroon po ng prang magulong record? maraming maraming salamat po.

    1. Hi Heyitsme01,

      Well, its really up to you. If you would start off as having no work experience and that this will be your first job. So the hiring company would no longer ask you to provide said 2316.

      Hindi naman po magugulo ang record. Your new employer would be your first employer actually. Just be sure you get your 2316 at the end of 2011 taxable year. Binibigay ito on or before April 15th 2012.

  63. hi po, thanks to your very informative and interactive blog. I have the same consern just like @heyitsme01, I resigned this day 04/29/11, if I won’t be able to provide my current employer (yung lilipatan ko po) a 2316 form for the month of january to april, hindi po ba magkakaroon ng issue yung current employer ko sa BIR? or mas magkakaroon ng issue yung previous employer ko. Thanks.

  64. Hi Sleepwithoneeyeopen,

    Wala pong problema ang current employer ninyo sa BIR. Kung irereport ninyo na hindi po kayo nabigyan ng dati mong employer ng 2316. Yun dati mong employer ang maiimbistigahan ng BIR. Bakit di nila kayo binigyan ng 2316. Kung sinabi mo sa employer mo na meron kang dating employer malamang po talaga hihingin sa inyo ang 2316. Kung wala po kayong maibigay. Para sa bago mong employer baka hindi na nila i-declare na meron kang dating pinasukan. Na sa sainyo po kung irereport ninyo sa BIR ang dati ninyong employer kung bakit ayaw nilang bigyan kayo ng 2316.

    1. Marami pong salamat. Actually since first time ko lang po magresign, and wala po ako kaalam alam sa 2316 e ngayon lang po talaga ako naliwanagan ng husto dahil po sa site niyo. Ako po ay nabigyan ng 2316 ng aking previous employer kaso for 2010 lang yung binigay po sa akin nung ako po ay nagresign noong Abril 29 ng taon na ito.

      1. Hi sleepwithoneoeyeopen,

        Dapat kunin din ninyo po ang 2316 certificate for the monts of Jan 2011 to April 2011 dahil ang bago po ninyo employer ang magtutuloy po nito.

        Good day po.

  65. Hi, good day.

    Can you please give clarification on this?.
    We were on 15th and 30th day payday cutoff. But suddenly our HRD change our paydays to 25th and 10th. Now our 1-15 will now be paid on the 25th. Is there no labor code violation on this? They will hold our salary for 10 days (that is from 16 to 25). Thank you so much….

    1. Hi Renj1585,
      Regarding Labor Code and its violation are not under BIR but DOLE.

      But let me just put my thoughts on this concern. You might just need to view it in another perspective.

      You are still being paid the same rate every month but a lot earlier. Instead of getting your first pay on the 15th you get it on the 10th. And instead of getting your pay on the 30th you now get it at the 25th.

      You are still being paid two times a month. But based on that scheme, they paid you at a much earlier date.

      But if your being paid less than your previous pay, then that would really be a concern which needs to be filed with DOLE.

      Should you have any other concerns. Just post it here. Thank you also and good day.

      1. Hi good day. May question po ako about my tax type. Nung kumuha po kasi ako ng tin dati I am under ONETT. One time tax payer. Nung nagkatrabaho po ako hindi pala napalitan ng employer ko ang ONETT ng pang employee na tax type yung earning purely compensation income.

        Nalaman ko nalang po na hindi ito napalitan years after ko mag resign. Ano po ba ang form na dapat ko fill up para ma update na pang employee ang tax type ko?

        May magiging problema po ba dun sa ONETT ko kasi binabawasan po ako ng previous employer ko sa payslip ko dati ng tax monthly yun pala hindi pala nila nabago ang ONETT so sa record ng BIR hindi pa ako nagwowork.

        Pumasok pa rin po ba ang mga tax na nabayaran ko? magiging liable po ba ako dito? worried po kasi ako.

        Thank you

  66. good evening,Here’s the scene, I was asked by new employer to get my BIR 2316 from my previous employer, but my previous employer can’t provide this cert, they reason out that they did not deduct any withholding tax in my salary. Is that possible na may ganong case nga?

    1. Hi Andieflores, your previous employer is required to issue you the 2316 certificate.

      If your previous employer didnot deduct, does your payslip show that this is so?

      The only reason that EMPLOYERS should not deduct from their employees is if their employees are earning minimum wage or below.

      Be that as it may the that EMPLOYER is still required to issue the 2316 certificate indicating that they their employee is within or under the minimum wage. This is item 14 or no. 14 of the BIR form 2316 certificate.

      Do note that the minimum wage is not set by the BIR. It is done by DOLE.

      So if your previous employer refuses to give you this. You may file a complaint with the BIR Revenue District Office handling the business address of your previous employer.

      To your question, yes, possible pong mangyari na may mga employer na hindi nagbibigay ng 2316 at ito ay dahil hindi nila alam o inaalam o talagang ayaw lang nilang sumunod sa patakaran ng BIR. Kaya po maari ninyo ipaalam ito sa BIR.

  67. Actually, sa payslip ko, there’s no deduction of whatsoever tax, just sss, pag-ibig and philhealth lang. Kindly help me on this.

    1. Again, EMPLOYERs are required to give their employees this 2316 certificate whether or not they deducted tax from you.

      1. Good evening, thanks for the info. My new employer just asked me to write a letter regarding this if I will not be able to give their requirement asking for, how will I explain it to them, that I will be having a hard time to get the 2316 form from previous employer?

  68. [...] BIR Forms you may need « taxinfo’s Blogby birtaxinfo in BIR Information Tags: BIR, BIR Forms, Tax, TIN … This article provides link to the BIR Forms you may need in your transaction with the BIR. As well as important information contained in these forms that you need to know on how to accomplish it.  The forms below are not yet complete and … TaxInfo Articles… [...]

  69. good day

    i just resigned last feb 15, 2011 do i need to get a copy of 2316 to my employer?year end 2010 they give me a copy of 2316, but this last jan to feb 2011 before i resign do the company give me a 2316?

    1. Yes leigeo, you need to get the 2316 certificate from your employer once we resign from that office.

      Ok, you got the 2316 for 2010. You need also to get the 2316 for the months of 2011. Or to be exact from Jan 2011 to Feb 2011.

      1. if i got the 2316 form, do i need to file to BIR?can i file it as soon as i receive the form?until when is the filing date?

      2. Hi Leigeo, for your 2010, you need not file your 2316 if you had only one employer the entire year of 2010.

        For months of Jan 2011 to Feb 2011, You should give a copy to your new office as they will be the ones who will continue and consolidate your ITR for the entire year of 2011. The filing date for this is April 2012.

        Since you have two employers for this year of 2011. You will need to file if on the said deadline.

  70. Hi Good afternoon po. My question is: matagal na po akong unemployed, around 8 yrs na po and ngayon po ay magwo-work na ulit ako. Paano ko po babaguhin yung surname ko kasi po ang nakalagay pa sa ID ko is surname ko nung dalaga pa ako, i was married 4 yrs ago na po. San po ba ako magpupunta para i-change ang civil status ko sa BIR? Thanks po in advance sa advice na ibibigay nyo.

    1. Hi Sexycarrie, Ang una ninyo pong dapat alamin ay kung saan BIR branch naka rehistro ang inyong TIN.

      Kung ang inyong TIN ay naka rehistro rin sa BIR Branch kung saan ang opisino ninyo ay gayon din branch naka register. Di hindi na ninyo kailangan magpa transfer ng TIN. At maari na ninyon ipasa ang 2305 form attach po nito ay yun marriage cert. sa BIR branch na ito.

      Ngunit kung magkaiba po ang inyong BIR branch. Dapat po muna ninyong ipa transfer sa BIR branch ang inyong TIN sa BIR Branch na kung saan naka register ang TIN ng opisina ninyo. Ang form na gagamitin ninyo para mai transfer ang inyong TIN ay ang BIR form 1905 na ipapasa ninyo po sa BIR branch na kung saan po nakarehistro ang inyong TIN. Requesting to transfer your TIN to the BIR Branch ng inyong opisina.

      At once na transfer na po ang TIN ninyo.

      Yun naman po ang 2305 form for update ang ipapasa ninyo kasama ang Marriage Cert. copy. Dapat din po ninyo ipa fill up sa inyong opisina ang portion ng EMPLOYER INFORMATION na nasa gawin ibaba ng form na ito. Bago po ninyo ipasa sa BIR branch kung saan ang inyong TIN at TIN ng inyong opisina ay naka register.

      Maari kayong tumawag po sa BIR Contact Center para malaman po ninyo ang info kung saan kasalukuyang naka rehistro ang inyong TIN.

      Salamat rin po sa inyong pagtitiwala. magandang araw po.

  71. Hi good day. May question po ako about my tax type. Nung kumuha po kasi ako ng tin dati I am under ONETT. One time tax payer. Nung nagkatrabaho po ako hindi pala napalitan ng employer ko ang ONETT ng pang employee na tax type yung earning purely compensation income.

    Nalaman ko nalang po na hindi ito napalitan years after ko mag resign. Ano po ba ang form na dapat ko fill up para ma update na pang employee ang tax type ko? Tama po ba ang form 2305?

    May magiging problema po ba dun sa ONETT ko kasi binabawasan po ako ng previous employer ko sa payslip ko dati ng tax monthly yun pala hindi pala napalitan ng employer ko dati ang ONETT so sa record ng BIR hindi pa ako nagwowork.

    Pumasok pa rin po ba ang mga tax na nabayaran ko? magiging liable po ba ako dito? worried po kasi ako.

    Thank you

    1. Hi Andrei888, the form you will use is 1902. Indicating the TIN you got thru ONETT.

      Wala pong problema po kung ang TIN ninyo ay naka ONETT pa. Kelangan lang po ipa-update.

      For your information po kahit wala pa kayong TIN required po talaga tayong kaltasan ng tax ng ating employer. After the end of the year required naman ang employer magbigay ng 2316 certificate attesting sa tax na na withheld po nila.

      Bago ninyo ipasa ang 1902 update sa BIR. Alamin ninyo muna kung saan ka rehistro ang inyong TIN. O anong branch ng BIR ito naka register. Kung magkaiba po BIR Branch ng inyong TIN sa BIR Branch ng opisina ninyo.

      Kelangan po muna ninyo ipalipat ang inyong TIN sa BIR branch ng inyong opisina. Using 1905 transfer of TIN.

      Kapag nalipat na po ang TIN ninyo sa BIR Branch ng opisina ninyo. Puntahan ninyo ang BIR branch na ito at ipasa ang 1902. Siguraduhin lang po nakalagay dun ang TIN number ninyo at a fill up ng authorize rep ang portion para sa employer info sa form na ito.

      Wala po kayong dapat ikabahala. Good day po.

      1. Salamat po sa reply, may mga ilang tanong pa po ako.

        1. Last time po kasi nag punta ako sa BIR para itanong ang RDO ko tapos nung inenter nung kausap ko yung tin number ko sa computer, nakita niya ONETT daw po ako at sa records ko hindi pa daw po ako nagtatrabaho, kaya po ako kinabahan kasi baka hindi pumapasok yung mga tax na kinaltas sa sweldo ko kasi wala daw po record na nagtrabaho na ako sa file nila. Okay lang po ba iyon na sa record nila wala akong previous employer?

        2. Nagpunta na po ako sa new RDO ko pero ang isinubmit ko po na form is form 2305 sabi po kasi ng HR namin hindi daw po ako pwede magsubmit ng 1902 kasi pang wala pa daw tin number yun, kung mag uupdate daw po ako 2305 gamitin ko from ONETT to regular tax type. So ang pinirmahan lang po ng employer ko is form 2305, ayaw po pirmahan ng HR ko yung 1902. Nung nagpunta po ako sa BIR, nireceive naman po. Okay lang po ba iyon? mapapalitan na po ba ang ONETT ko into regular type yung pang employee?

        3. May isa pa po akong tanong.Paano kapag magpapakasal ichchange yung maiden name to married name after wedding, form 2305 po ang ginagamit? tama po ba?

        3.1 Anong pangalan po ba na ilalagay sa form 2305 kapag magpapaupdate ng name; yung married name na po ba o yung maiden name? kasi wala pong space dun sa form na change name from maiden name to married name kya nalilito po ako kung ano dapat ilagay na name kapag mag papa uupdate ng married name.

        salamat po. Good Day!

  72. gud day!
    i have a friend, and her salary is below minimum. may i ask if she is liable to pay tax?

    1. Hi Leigeo,

      No she is not liable to pay tax.

      RR 10-2008 states that minimum wage earners are exempted from Income Tax.

      For your information Minimum wage is set by DOLE not the BIR.

      Good day.

  73. Good day!
    Here is my cituation:

    I applied for a TIN last June 2, 2011 as a home-based online English tutor, so that falls under single proprietorship. The certificate of registration was released the next day (June 3, 2011).
    However, that same day (June 3, 2011), I surprisingly got hired by the company I was applying for over two months ago. Also, since I would be working for the company as a full time employee, i would like to stop as a home-based English tutor. What should I do? I do hope you could get back to me regarding this matter the soonest time possible. Thank you.

    1. Hi Chebyshev11, You need to apply for cancellation of your business registration using BIR form 1905.

      You will file this with your BIR Branch where your business is registered and your TIN.

      If your TIN and your company is under the same BIR branch then you won’t need to transfer your TIN to the BIR branch which your office is under. But if not then your need to transfer your TIN to the BIR branch of your office. Do this when you have cancelled your business registration.

      Once you’ve done this, submit 1902 with your TIN on it and duly filled up dapat ang portion for the EMPLOYER INFORMATION on that form. Signed by your company’s authorized rep.

      Submit it to the BIR branch of your office to update your registration.

      1. Salamat po sa information. follow-up question lang po. How long would it usually take po to cancel my business registration?

      2. Does it also mean that I had to wait first for the total cancellation of my business registration? Can I not file the two forms at the same time?

      3. Hi Cebyshev11,

        I really can’t say. It depends on the workload of the said office. If the RDO is the same with RDO thats handling your office. Then that RDO may allow it. But know that the cancellation will require you to route your application to the different sections of that RDO for clearance.

        Good day.

  74. Good evening, have some queries lang, need to write letter regarding none issuance of 2316 certificate of my previous employer, dont know pano iexplain sa new employer, ng hindi ko minemention kung ano man yung kalokohan ng previous employer about sa taxes, para kasing hindi maganda as their new employee.

    1. Hi Andieflores, if you intend to address that letter to your employer. Then indicate the reason why you could not secure your 2316 from that previous employer. Ang maari lang po ninyong gawin ay ang hindi pag bibigay sa inyo ng previous employer ninyo sa nasabing dokumento.

      Meron po talagang mga employers na hindi po nagkokomply sa patakaran na ito ng BIR.

      You can also file a complaint with the BIR Branch who holds the business address of your previous employer of refusing to give you this 2316 certificate.

      Ang magagawa lang po ng bago mong employer ay ipagpatuloy at magsimula sa time na pumasok ka sa kanila at hindi lang nila ma indicate ang taxes na kinaltas ng previous mong employer.

  75. Salamat po sa reply, may mga ilang tanong pa po ako.

    1. Last time po kasi nag punta ako sa BIR para itanong ang RDO ko tapos nung inenter nung kausap ko yung tin number ko sa computer, nakita niya ONETT daw po ako at sa records ko hindi pa daw po ako nagtatrabaho. Kaya po ako kinabahan kasi baka hindi pumapasok yung mga tax na kinaltas sa sweldo ko at mga tax na binayaran ko when I was still with my previous employer, kasi wala daw po record na nagtrabaho na ako sa file. Kahit po kasi may form 2316 ako sa previous employer ko yearly when I was still employed with them, nagbabayad pa din po ako ng tax sa bank kapag april nung employed pa po ako sa kanila dati, pero minimal tax payment nalang. I pay every april kapag kulang yung nadeduct ng previous employer ko na tax sa sweldo ko dati. I’m under sales kasi so every month nagbabago bago ang commsion plus salary. Now, my question is Okay lang po ba iyon na sa record nila wala akong previous employer?

    2. Now, I’m employed with a new company. Nagpunta na po ako sa new RDO ko pero ang isinubmit ko po na form is form 2305 sabi po kasi ng HR namin hindi daw po ako pwede magsubmit ng 1902 kasi pang wala pa daw tin number yung 1902 form. kung mag uupdate daw po ako from ONETT to regular tax type then form 2305 daw po ang ifill up ko. So ang pinirmahan lang po ng employer ko is form 2305, ayaw po pirmahan ng HR ko yung form 1902. Nung nagpunta po ako sa BIR, nireceive naman po. Okay lang po ba iyon? mapapalitan na po ba ang ONETT ko into regular type yung pang employee?

    3. May isa pa po akong tanong.Paano kapag magpapakasal ichchange yung maiden name to married name after wedding, form 2305 po ang ginagamit? tama po ba?

    3.1 Anong pangalan po ba na ilalagay sa form 2305 kapag magpapaupdate ng name; yung married name na po ba o yung maiden name? kasi wala pong space dun sa form na change name from maiden name to married name kya nalilito po ako kung ano dapat ilagay na name kapag mag papa uupdate ng married name.

    salamat po. Sorry po ang daming kong tanong kasi medyo nalilito po ako. Good Day!

  76. Hi Andrei888,

    1. Ang tax payments po naroon na sa 2316 certificate. Yun po ang nagpapatunay sa tax payments po nila. Hindi po ang TIN number. Dahil kahit wala pong TIN number required pa rin ang mga EMPLOYER na magwithheld ng tax sa kanilang empleyado. Mas OK po kung ipa update na ninyo ang inyong TIN. Gaya po nabangit ko na sa inyo using 1902. Do indicate your TIN in that form baka mapagkamalian na new application for TIN ang ninanais ninyo.

    2. Puwede rin po yun 2305. Usually po ginagamit ito para ma update na rin ang PERSONAL EXEMPTIONs ninyo. Ma papa update po ang inyo TIN dahil may EMPLOYER kayong pumirma sa inyong 2305.

    3. Tama po pagnagpakasal na kayo para ma change ang maiden to married name ay 2305 din po ang gagamitin. Attach lang marriage cert.

    3.1 Married name na po ninyo. Susundin na po ang pangalan na nakalagay sa inyong Marriage Certificate. Yun po ang nagpapatunay sa pagbabago ng inyong pangalan due to marriage. Dapat nakalagay pa rin inyong TIN dun.

    Isa lang po ang TIN na maari natin makuha. For life na po ito at hindi po tayo pinapayagan makakuha pa ng ibang TIN. May penalty po yun.

  77. Hi! Good evening…concern ko po hindi ko po alam ang TIN no. ko and nag resign na po ako sa work ko. Bale 1 week lang po ako dun sa work ko kaso nakapag pasa na ko ng requirements at sila na lahat ng process kasama na nga po dun ang TIN No. ko, since umalis na po ako sa work ko na yun, unemployed na po ako ngayon, gusto ko po iupade ang status ko as “unemployed” Ano po kailangan ko gawin? Maraming Salamat po

    1. Hi Nhika Advincula, para malaman po ninyo ang TIN number na naka assign sa pangalan po ninyo. Tumawag lang po sa BIR Contact Center 981-8888 or Sa BIR TIN Verification Office 926-8339.

      I would suggest not to update it yet. I’m sure you can find another job. Unless your planning to do so.

      Should you have any other concerns just post it here. Good day.

  78. Hello, im erica, i want to add an additional exemption, and my husband is working abroad, do i still need to attach a waiver from him?

    1. Hi Erica, to transfer the additional exemption which is normally with the husband. Yes, you need to attach a waiver signed by him.

      Here’s a link to my other blog on how to go about it.

      http://tomtax.blogspot.com/view/flipcard/6096626131947612688/2011/01/how-to-transfer-additional-personal.html

      Hope this info helps you out.

  79. good day…

    i would like to ask if what BIR form do i need to accomplish if it is my 2nd employment. i had already my existing TIN number…do i need to update the information of my new employer? and if needed, what do i need to submit?
    kindly reply…thanks

    1. Hi Lidalee, if your TIN is registered in same RDO or BIR branch as your employer. Then you need not apply for transfer.

      But if not. Then you need to transfer your TIN to the RDO where your employer files their taxes. Use BIR form 1905.

      Yes, you may be required by your current employer or 2nd employer to make this update using BIR form 2305. There is a portion in that form that the authorize representative of your new employer will need to fill out. Before submitting this with the RDO where your employer files their taxes.

      Should you have any other concerns just post it here.

  80. hi, I would to ask kung ano ang maging problema pag nag pa print ka uli ng invoice. Kung if ur last booklet has entry on first page. Buong booklet po b ang isinasubmit o yung last page lng po. Saka un authority to print nya dati n misplaced po yata nung nag move kmi ng ibang place. Ang npdala ko lng sa nag priprint un certificate ng affidavit ng sworn statement. ng pag papaprint. Mahirap po bang kumuha pag ganun o may penalty at how much po. Thanks

    1. Hi Pretty0710, kelangan po yun Authority To Print ninyo na binigay ng inyong RDO ang gagamitin ninyo. Kung nawala ito, dapat po inform ninyo ang inyong RDO thru an Affidavit of Loss. Sa pagkakaalam ko po may penalty po kapag nawala ninyo itong document na ito. kaya dapat po kausapin ninyo ang inyong RDO ukol dito.

      Sabi rin ninyo na lumipat kayo ng lugar. So nabago po malamang ang inyong business address.

      Kinakailangan po update ninyo ang inyong registration muna. At magpapagawa uli ng panibagong request ng Authority To Print dahil naiba na po ang inyong address. Ukol sa Ang BIR Form 1906 “Application for Authority to Print Receipts and Invoices”:

      This form is to be accomplished by all taxpayers EVERYTIME printing of receipts and invoices is needed.

      To be accomplished with the RDO having jurisdiction over Head Office or branch.

      Filing Date: Filed each time taxpayer needs to print receipts and invoices.

      So hindi po maari iyong affidavit ng sworn statement.

      Ang RDO ninyo po ang magaassess po sa penalty batay sa inyong situation.

      Advice ko po kausapin ninyo ang inyong RDO ukol sa bagay na ito upang matulungan kayo sa bagay na ito.

      Good day po.

  81. Hi, I just found this website helpful. Maybe you could help me with my concern as well. Now here’s the deal:

    My current status with BIR is married. I changed it from “single” about 3 months after I gave birth to my child in 2006. However, my “husband” and I are separated (not legally) because our married relationship is as rough as a rocky mountain. I actually do not want to use my married name even before pa. Kumbaga, I just changed my status for the sake of my child. And now that I’m planning to apply for a driver’s license from LTO, I wonder if I could use my maiden name with my TIN (that is now registered with my married name)?

    Please help. Ayoko talaga gamitin yung married name ko sa license ko. Would there be problems if I use my maiden name with my TIN? Is the TIN that important to acquire a driver’s license? Would they check if the name/civil status I would use in the license match with my name/status attached to my TIN?

    Looking forward to receiving a response from you the soonest time possible.

    Thanks!

    Paula

    1. Hi Paula, I don’t think that your request for such change is that easy. As it requires legal documents. Thus, an annulment or legal separation documents maybe required for such changes.

      As with people who say they are married. Upon registration with the BIR, they are required to submit their Marriage Certificate.

      The TIN is indeed required in all government transactions including that of LTO.

      They may ask for your TIN card indicating your name. And they would likely follow that name.

      Your preference not to use your husbands name is understandable but again in the eyes of our government you are already married. If you wish to revert to your maiden. Dadaan po talaga sa legal process.

      The legal document duly approved by our courts. Nakakalungkot nga talaga na hindi po ganun kadali bumalik sa dati ninyong stado o pangalan.

      My advice lang po kung talagang irreconcilable na ang marriage po ninyo, kumausap na kayo ng abogado regarding sa inyong suliranin.

      I regret i have no legal expertise regarding this type of matters. You may also ask the BIR Law Division 927-0963 /926-5536 on your concern.

      Good day po.

  82. Hi!

    Kakatapos ko lang po mag apply and I’m about to start on aug.12th. Sa NCO ako nag apply near ABS-CBN.

    1st Question: Yung TIN po ba na kinuha ko nung kumuha ako ng drivers license ay parehas ln sa gagamitin pag nagapply? or Kukuha ng bago? (Ang alam ko ln ksi is bawal maging dalawa ang TIN Number)

    2nd Question: After ng job offering ko..binigyan ako ng HR ng Form 1905. Sabi sa akin is “Lakarin mo kung san branch ka ng BIR kumuha dati ng TIN which is sa ‘Marcos Highway Antipolo’.., then after nun eh dalhin ko daw sa BIR QC un.” May nakaready na na -RDO code dun sa binigay na Form 1905 sa akin. RDO code: 039. Now…para saan po itong Form 1905 and bkit po nila ako pinapapnta sa branch kung san nkaregister ang TIN ko going to BIR QC? Gusto ko lang po malaman nang hindi po mgkaroon ng khit anung aberya pag dating ng future.

    Sana po masagot niyo. Dalhin 1st time ko lang po mag-ttrabaho. salamat.

  83. Hi!

    Kakatapos ko lang po mag apply and I’m about to start on aug.12th. Sa NCO ako nag apply near ABS-CBN.

    1st Question: Yung TIN po ba na kinuha ko nung kumuha ako ng drivers license ay parehas ln sa gagamitin pag nagapply? or Kukuha ng bago? (Ang alam ko ln ksi is bawal maging dalawa ang TIN Number)

    2nd Question: After ng job offering ko..binigyan ako ng HR ng Form 1905. Sabi sa akin is “Lakarin mo kung san branch ka ng BIR kumuha dati ng TIN which is sa ‘Marcos Highway Antipolo’.., then after nun eh dalhin ko daw sa BIR QC un.” May nakaready na na -RDO code dun sa binigay na Form 1905 sa akin. RDO code: 039. Now…para saan po itong Form 1905 and bkit po nila ako pinapapnta sa branch kung san nkaregister ang TIN ko going to BIR QC? Gusto ko lang po malaman nang hindi po mgkaroon ng khit anung aberya pag dating ng future.

    Sana po masagot niyo. Dalhin 1st time ko lang po mag-ttrabaho. salamat po.

    1. Hi Dane, Opo yun TIN ninyo na ginamit ninyo ng kumuha kayo ng drivers license ay maaring gamitin na rin po sa trabaho kelangan lang po ipa-update thru 1902 form. Pero bago ninyo gawin ito. Alamin ninyo kung saan kasalukuyang naka register ang inyong TIN o saang BIR branch ito kana register. O kung sinong BIR branch nag issue sa inyo nito.

      Kung ang BIR branch o BIR Revenue District Office (RDO) ay magkapareho din sa RDO kung saan nakaregister din ang TIN ng NCO o yun pagtratrabahuhan ninyo. Di na ninyo kelangan magrequest for transfer. Pero kung hindi kelangan ninyo muna ipa-transfer ang TIN ninyo sa BIR branch o RDO kung saan naka register ang TIN ng opisina ninyo. O kung saan BIR Branch nagpa file ng tax ang opisina po ninyo.

      Tama po kayo isang beses lang po tayo maari kumuha ng TIN. For life na yun. Bawal ang kumuha ng iba pang TIN. Kung mawala man ito. Maari ninyo makuha uli ito thru the BIR Contact Center 981-8888.

      On the second question. ganun nga po kelangan ninyo gawin batay sa nasabi ko sa itaas. kung magkaiba po ang RDO no. ng opisina mo at ng RDO ng TIN mo. Ang RDO sa Marcos hiway ay RDO 45. So dun ninyo po ipapasa ang 1905 application to transfer your TIN to RDO 39. Kaya kayo pinapupunta po sa RDO 45 dahil naroon po ang TIN ninyo. Hawak ng branch office na ito. Bagamat makikita ito ng lahat ng BIR Branches hindi nila ito magagalaw dahil naka assign ito sa isang BIR branch. At yun nga po yun RDO 45. Kaya dun po ninyo talaga dapat ipasa ang 1905 request to transfer your TIN.

  84. Follow up sa post ko above.. (Sorry po kung na-doble.)

    NCO does require me to submit form 1902 sa kanila and sila na po daw maglalakad nun. Ask ko lang po kung anu ung fields na hindi ko na po kailangan lagyan? Like Effectivity Date?? or Date of Certification??

    Sorry po talaga kung ganito mga tanong ko. Gusto ko lang po talaga malinaw since it’s my first time to encounter these things. I really do appreciate if you could answer my questions and give more details sa problema ko. Salamat po ulit.

    1. Hi again Dane, Effectivity Date?? or Date of Certification?? wala po akong alam na nasa 1902 ito. Ang “Date of Registration” taga BIR na po ang maglalagay nito. Tignan ninyo po ang form na ito na 1902 click ninyo ang hyperlink ng form na ito sa itaas o nasa article na ito. Para makita ninyo ang actual na form na ito.

      Fill-out ninyo nalang po Part I hanggang Part IV. Ang Part V ay para naman sa inyong employer or authorized rep nila para mag-fill-up nito bago ipasa sa RDO. Lagyan ninyo lang ng NA or Not Applicable ang mga bahagi na di aakma o di applicable sa inyo.

      Welcome po. And good day.

  85. Hi,

    Good Day!

    Ask ko lang po kung saan po pwede kumuha ng copy ng ITR 2010 form ko, nawala ko kasi ung copy ko and ung naka assign n accountant sa department namin ay nagresign. From our HR and accounting department naturn over lahat ng ngresign nming accountant, kaya lang hnggang ngaun (almost 1 week follow up) hndi ko p nkkuha. Ano po b ang ibang way pra makakuha ng copy, i need it badly lng talaga.

    Regards.

    1. Hi Alfredo, kaya po tayo undersubstituted filing pagkat ang pina pa-attest under penalties of perjury ng BIR ay ang Employer ninyo. Kaya nga po kung isa lang po ang employer ninyo sa isang taxable year. Halimbawa buong taon ng 2010 isa lang ang employer ninyo. Hindi na po ninyo kelangan i-file sa BIR ang 2316 ninyo dahil ang nag attest na nga nito ay ang employer ninyo na sila rin kasi ang nag reremit sa BIR ng mga taxes ng employees. Ang 2316 ninyo ay valid na ITR na duly attested mismo ng inyong employer.

      Sa ganitong situation hindi po nakakuha ng kopya ang BIR.

      Ang Opisina ninyo mismo ang meron kopya nito. Kahit mag resign man ang accountant. Ang record po hindi nawawala sa kanila. Required po sila na itago ito ng mga ilang taon.

      Dun lang po talaga sa ating opisina nakukuha ito dahil kung mapapansin ninyo sa ibabang bahagi ng form na ito. Inuulit ko po hindi po BIR nag aatest dun under penalties of perjury kungdi ang authorized rep. ng opisina ninyo.

      Post lang po dito kung may iba pa kayong concern. Good day po.

  86. Hi, Good day!

    This site is very informative. I hope you could help me with this one.

    I was recently hired in a company (aug. 2011) and the comp. is asking me to submit a BIR 2316 0R ITR from my previous employer. This is actually my third employment.

    1. first employment was from june 2008 – october 2008.
    2. second employment was from april 2011 – june 2011 (tax exempted due to minimum earnings around 8k monthly)

    My question is:

    To whom will I ask the 2316 or ITR? My second employer didn’t ask for this one from my first employer when I got hired, I only accomplished BIR 2305.

    Thank you in advance. I hope to hear from you soon.

    1. Hi Sparksss, sorry for this very late reply.

      Your current employer is recording tax payments for the taxable year 2011. So based on what you said. You need to get your 2316 cert. with your second employment. For the months you worked with them for the year 2011.

      The certificate should indicate your salary. That would indicate your minimum wage status with your previous office. Duly attested by the authorized representative of that office.

      Regarding on that 2305. Do take note that you can only submit that form with the RDO where your TIN is currently registered. So if your RDO or BIR Branch is the same as where your current office is filing their taxes then no problem.

      If not then you may need to transfer your TIN from your original RDO to the RDO or BIR branch where your office is filing their taxes.

      Here’s some articles on how to do this. Hope this info will help you better understand the process of transferring.

      http://tomtax.blogspot.com/2011/02/problem-on-rdo-code-tin-transfer-tin.html

      Thank you for visiting. For future information try my other blog http://www.tomtax.blogspot.com

      1. thank you for the response! I appreciate it so much..
        However, let’s just say that I didn’t able to get my 2316 with my previous employer and also if I will not transfer my RDO what would be the scenarios?? Thanks I’m just curious..

      2. Hi again Sparksss, if you won’t get that 2316 from your employer. Then your current employer will start you off on the day you worked with them. Indicating you have no previous employer.

        Most employers require their employees to transfer their TIN to the RDO of the employer.

        Mainly because should there be an update on your TIN registration it can be done with the RDO of the employer which handles the business address of the employer and much nearer than your current RDO.

        Take that to extreme cases like people whose TIN is registered in Manila but found work in the provinces. The RDO in the provinces cannot process any application for update since your TIN is not with them.

        Anyway, you have the option to fax your application for transfer to your RDO where your TIN is currently with.

  87. hi, tanong ko lng po kung ok lng ba mgbukas na ng business while BIR still on process.. OFW po ksi ako, ang uwi ko pa eh on 12th of sept this year eh kailngan ko n po mgopen by 15th of sept.. sbi nila my briefing p dw po at 14 days na process for OR.. pano po kya un??… thanks alot…

    1. Hi Ken, I suggest to get your Certificate of Registration first.

      Mahalaga rin po ang briefing para malaman ninyo ang mga taxes na dapat ninyong i-file at kung papaano ito ma-fill up. Dun din po ninyo malalaman ang deadlines.

      Alamin ninyo na meron pong penalties ini-impose on late filing maging ang non-filing.

      Once registered po. mag apply na kayo for Authority To Print receipts using BIR Form 1906.

      Puwede po kayo bumili ng Generic Receipts sa inyo BIR branch habang nag hihintay kayo sa ATP at pagpaparint ng ORs ninyo. Maari po ninyong gamitin muna ito habang wala pa po ang company ORs ninyo.

      For future reference do look into my other blog http://www.tomtax.blogspot.com.

      I will be posting information on Business Registration and other matters that may help in your transactions with the BIR.

      There are video materials that I will be posting in the future and informational materials thru slides in the said blog.

      Paki inform nalang po ang ibang kakilala ninyo or your social circle para po matulungan sila sa kanilang transactions sa BIR.

      Thanks din po for visiting.

  88. Hi! I hope you can help me also

    Online freelancer po ako… ang jobs ko usually taga-US ang employer and thru paypal ang payment. However, nahire ako for a certain project ng isang company dito sa phils. which i don’t know in the first place na may office pala sila dito. When i did one project for them, they told me na they need my tin# before they can pay me because they will deduct 2% of my earnings per BIR freelancer withholding rules. But the payment is thru paypal pa din. So i called the customer support of BIR and ask them what to do and sabi po nila, I need to apply under form 1904…

    Pagpunta ko po ng BIR ipina-assess muna ako kung what form ang dapat, ang sabi ng nag-assess sa akin form 1902 daw. And then nung ipapasa ko na, ang sabi naman nung nag-pprocess is if form 1902 daw ang gagamitin ko, i need to register with DTI and pay monthly fees which is nagulat ako since per project basis lang naman ang work ko sa kanila at hindi fixed. So sinuggest na lang nya na yung form 1904 na lang ang gamitin ko. Kaya ayun nabigyan ako ng tin# under form 1904

    Ang question ko po, di ba po ang 1904 is for one time taxpayer only. what should i do kung may project every week hanggang matapos nila yung need nila sa project na yun? Can I used that tin# filed under form 1904 so they can pay me…

    Please help, naguguluhan po kasi ako. I need to give them my tin# na kasi may pending payment pa sila sa akin. thanks

    1. Hi Sheila Marcos, sorry for this late reply. 1902 is TIN for employment. To which yun form na yan may provision para sa EMPLOYER ninyo. But as I understand your an “online freelancer”. So you work for particular fee. Kung saan may withholding na kukunin sa bayad sa inyo.

      Ang form 1901 po ang nangangailangan ng DTI permit di po yun 1902. You are being required to register as a PROFESSIONAL or BUSINESS OWNER since you do not have a an employer. And you are earning thru services as an online freelancer. You are treated as a PROFESSIONAL bagamat hindi po regulated ng PRC ang inyong profession tulad ng lawyer o doctor. Pasok kayo sa PROFESSIONAL na catergory ng BIR.

      Kaya lang ang sabi ninyo hindi ito pamalagian. Sa ganitong situation alamin ninyo na totoo po sinabi ng taga BIR na may regular filing kayong gagawin as a business owner or PROFESSIONAL under BIRs regulation. Take note po magkaiba ang PROFESSIONAL sa BIR hindi po ito magkapareho ng PRC. Dahil may PROFESSION na hindi regulated ng PRC ngunit tinatangap ng BIR as PROFESSIONAL as long as kumikita kayo sa isang particular na talent. Tulad ng photographer, writer, illustrator, etc. mga profession n hindi regulated ng PRC ito.

      With regards to monthly tax dues. Do take note kung wala naman kayong natangap na business for the month wala pong tax makukuha sa inyo. di po ba? pero required pa rin kayo mag file to report na sa particualar na buwan na iyon wala kayong tangap ng business.

      If you are not up to this kind of work and only doing it for a particular project. Then alamin ninyo rin once na registered kayo as a professional w/c requires you to file and pay monthly tax that is imposed by BIR. Then alamin ninyo on how to cancel it once the project is done.

      Kung 1904 naman. Tama po kayo one time lang ito. Malalaman ng BIR din ang transactions ninyo dahil yun client mo nagrereport din po sa BIR sa mga naging transactions niya with you. Kaya nga nagwithheld ang client mo. Dahil kasama ito sa report nila sa BIR. Dun nakikita naman ng BIR na may business kang ginawa income na natangap mo.

      You can go for the 1904. But kung meron pang project na darating. I Suggest you register as a professional. Again this entails additional responsibilities. You need decide if your really into this type of business or not.

      I have a lot of queries like yours. But most of them are really not into practicing their talent. Ng magkaroon ng job opportunity binibitawan na nila. The problem lang if they registered as a professional at hindi nila pina UPDATE ang pina cancel ang professional registration nila o pina close ang business registration nila. At hindi sila nagfile. Dun nila nalalaman na nagkaroon na pala sila ng mga OPEN CASES, usually years later.

      Pagbalik kasi nila sa BIR at kinakailangan magpa update sila dahil sa requirement ng kanilang employer dun nila nalalman ito. At ang iba naman nalalaman nila pagkatapos mag work gusto nila uli magput up ng business but upon registration may open cases na palang naghihintay sa kanila.

      I am telling you this not to discourage you but to inform you of the responsibilities that entails ones registration with the BIR. Especially if your registration is for a business or as a professional. So do consider these information and decide.

  89. Gud day…Thanks for this forum…I planning to apply for Korea Visa as tourist..I’d gather my requirements but when I received my BIR form 2316 (2010) from my current company, I check that it use my maiden name and also it specified the NEW RDO (since 2010 di pa natratransfer form old to new RDO). I already fill up and passed may 2305 last January 2011 but still no changes to my status. When I verified to BIR it just because my old RDO is not yet transfer to new RDO. BIR tell that I need to request from my OLD RDO at BIR office where I still registerer to transfer it into NEW by fillup FORM 1905. And after it transfer, I need to pass form 2305 to change my status at new RDO BIR branch. I hope maasikaso ko 1905 at 2305 before Dec., at para machange na ung dapat ayusin.

    Question: Is their any problem or conflict if I pass my form 2316(2010)at embassy with maiden name and new RDO. Ito na kasi ipapasa ko this December at embassy..Di ko na maiintay ung next year 2011 form 2316 if ever machange. Need ko mag visit Korea by Feb or March. Bka kasi maquestion ung RDO since 2010 di pa change RDO ko, pero nilagay ng currect company ko new RDO na agad. Please help me up…

    Thanks and regard…..

    1. Hi denims143, if you pased your 2305 to the RDO which does not hold your TIN registration then that RDO could never process your request. So that is why your status remains the same. You need to pass it with the RDO or BIR branch where your TIN is currently registered.

      You can transfer your TIN to your new RDO first before you pass the 2305 to that new RDO.

      I really cannot answer if their would be a problem as the office who will accept your documents have their own policies. But in any case you can still prove that your 2316 under your maiden name is still you only that your records was not processed when the 2316 was done.

      Should you have any other concerns just post it here.

  90. Good Day! I just want to ask what form should i use in changing my status?

    THanks!

    1. Hi Beth, the form would be 2305 if you have an employer. If not then bir form 1905.

      Documentary attachment is your marriage cert.

      You need to submit this with the Revenue District Office of the BIR where your TIN is currently under.

      Should you have any other concerns just post it here. Thank you for visiting. Good day.

      http://www.tomtax.blogspot.com

  91. hello!i just want to ask bout the case of my husband.i am the 1st wife & we r legally married,now i found out that the name as his spouse is his 2nd wife then he never put our childs name as his dependent.now thy file an annulment to there marriage & i already got a copy of it.last sept. 02 2011 his 2nd wife ask him a sworn declaration & waiver of right to claim exemptions of qualified dependent children.& he sign as wll his employer.now i want to know what should i do so that he will put me as his spouse & he will put our daughter as his dependent.& will happen that now he already waive his 2 children to his 2nd wife? pls help me understand & what should i do?thank u!& God bless!

    1. Hi Hannah Grace, as I understand it your the 1st and legal wife. But then you mentioned a 2nd wife.

      And that he declared her (2nd wife) as his spouse and their two children. Not you or your daughter.

      You further pointed out that they filed for an annulment and that there was a declaration or waiver of your husband to claim exemptions of his qualified dependent children.

      His status with the BIR would remain married until he can provide a legal court document that the annulment was granted. If he has this he can update his status with the BIR thru BIR form 2305.

      It is really up to your husband to put your names as you are the legal wife. The 2nd is questionable unless it is allowed by your religious beliefs. And duly affirmed by our local government.

      It is for your family’s benefit the he declares your daughter as his dependent child as this would give him additional exemption of 25K. To lessen the tax due on his compensation. Thus giving your family additional income for your family’s needs.

      You and your daughter can benefit from this if and only if your husband is indeed providing you both financially.

      If not, then this is a legal matter that is not under the BIRs mandate. You can ask for a legal advice. As you husband is required by law to provide for his family.

      Hope this info has helped you out. Good day.

  92. thank u so much!he had a copy already of there marriage certifcate from cvl regestrar office w/ annotation that it’s already been annuled.he is willing nman to put my name & the name of my daughter.does it mean in the waiver that he already waive it to his 2nd wife?there married is not legal ofcourse. this is very helpful thank u again!

    1. Hi again Hannah, the waiver meant that your husband has waive his right to claim the additional exemptions of his two kids with his 2nd wife. So the 50K additional exemptions is passed on to his 2nd wife.

      The waiver of your husband meant he no longer claims for the additional exemption and passes this benefit to his 2nd wife.

      So he is left with no additional exemptions. So if he’s willing then it would be good that he can claim the 25K additional exemption when he claims your daughter as his dependent.

      Glad to know the info has helped you out. Good day.

  93. thanks birtaxinfo,

    SInce nagsstart palang me step by step na machange RDO (nachange na dis week lang) and change status (already signed by my employer 1902/ 2305, need to fill at BIR office next week and hopefully maupdate agad nila ASAP).I decided to wait next year my 2011 BIR form 2316 wherein all changes are updated .And apply SK visa by end of January 2012. When is the earliest day to issue / released my 2011 BIR Form 2316 by my employer? It is possible to release by 2nd week of January 2012? Because by March 2012 I have a planned to tour at Korea.

    At form 2316 , #58 & #59 lang ba pwede magsigned since I have no previous employeer and minimum wager ….NO need ba to signed at #56 and 57…..I ask this because at my 2010 form 2316 , only #58 signed by my employer…..Para alam ko dapat to signed next year.

    Thanks a lot for your replies…..

    1. thanks for your reply
      birtaxinfo
      @ #90 message….

    2. Sorry for this late reply. Had to go home to my hometown. Anyway, The issuance of our 2316 must be given before the deadline April 15th.

      I really can’t speak for your employer on when they should give this out. But the accounting department should be able to answer this more accurately. As I know they should be able to give this within the mont of january.

      Especially for those offices who are not that many or are using computerized accounting systems. Most accounting departments if not all are doing this as early as December.

      No. 56 & 58 should be signed by your employer. They are the ones attesting to the truthfulness of the said 2316 certificate.

      No. 57 is where we sign.

      Should you have any other concerns just post it here.

  94. I obtained a TIN using the form 1904 for the purpose of applying for an LTO driver’s license in Cagayan de Oro. Now, I’m about to be hired here in Metro Manila, however the company asked me to have my TIN ready. Do I still need to apply for a new TIN using form 1902 or I can use the one on my form 1904?

    1. No, you don’t need to apply for a new TIN. You will penalized if you do. 1000 pesos I believe.

      So don’t. Have your TIN transferred from RDO Cagayan de Oro to the RDO or BIR Branch that handles the business address of your company.

      Once transferred to the RDO here in Manila. Go to that RDO and have it updated using 1902.

      Is you father by any chance goes by the name RAYMOND ROA?

  95. yes he is my father.. do you know him? can you help me out with this? how do i transfer my tin? do i need to do that process in CDO or can i just do it here in manila. i have my tin number in the 1904 form which i have with me.

    1. Ah so if Raymond is your dad then your mother must be Boyette Raypon. Small world..

      Yes, of course I can help. You can do it in Manila. We need to transfer first your TIN here in Manila by faxing your application for transfer to the RDO in Cagayan.

      Naa ka bay landline number?

  96. really? so you do know my parents.. i don’t have a landline.. cellphone number will do? +639155107576. i really need to get this done within this week.. thanks!

    1. Ok just sent you a text message. Did you get it?

  97. “Hi again Sparksss, if you won’t get that 2316 from your employer. Then your current employer will start you off on the day you worked with them. Indicating you have no previous employer.”

    Does this mean that I haven’t paid my taxes within the year even though I have processed both my Form 1905 and 2305?

    Thank you for the reply.

    Ian

    1. Hi Chrisvhan or Ian,

      Although your employer must have paid your taxes to the BIR. The 2316 is the certificate attesting to the said payment.

      So if you do not have this. The 1905 or 2305 is not the document that proves that you paid your taxes it is the 2316.

      Thank you also for visiting. have a nice day.

  98. Hi birtaxinfo,

    I am so impressed and thankful for your knowledge of BIR procedures. There are so many things I need to ask. I really hope you can help me out…

    These are what I need to do:

    A) update my status as single with dependent
    B) update work information (3rd employer for the year)
    C) get a TIN ID
    D) change registered address

    1. Which of the above should be done by my employer and which should I do myself?

    2. I think I’ll be needing the 2305 form for A and B. Can this be processed using one form or should each process have a separate 2305 form?

    3. Once my status as single with dependent is updated, when does the exemption take effect?

    4. I’ve had 2 previous employers for 2011. The 1st job began in June 2010 (but I went on voluntary leave on January 10, 2011) and the contract officially ended March 31, 2011. Since I needed income I applied for a 3 month job which started in Jan. 24 but my job ended on April 1 because I couldn’t go to work and I was already 7 months pregnant.
    None of them have given me a 2316 form. My current employer did not ask for the 2316 form and my payslip indicates that they are deducting tax from me. Am I violating any law by not giving the 2316 form?

    5. About getting a TIN ID, my 1st employer way back in the year 2000 registered my TIN somewhere in Bulacan but our offices are located in New manila. For me to get a TIN ID, do I have to go all the way to Bulacan or can I get it at the RDO where my listed home address is (RDO 39, South QC)? I used to live in New Manila but now I live in UP Campus which fortunately is also under RDO 39.

    6. About changing registered address since my TIN was registered in Bulacan, do I have to go all the way to Bulacan to do this or can I submit it at RDO 39?

    I am hoping you will be able to answer my queries soon despite the “nobela” that I have shamelessly put you through. Thank you so much.

    Cheers,

    Gabbysoleil

    1. Hi Gabbysoleil,

      Concerning A & B this can be done both as the form 2305 would require your new employer to fill out the EMPLOYER INFORMATION part of that form.

      On who will file this updates depends really if your employer has the manpower to do that for you. So you should ask your employer if they can file this for you. But once they do make sure to give extra copies so you can get a receive copy.

      Now my concern is. If this will be filed either by you or your employer to the RDO where your employer files their taxes. You should be aware that our TIN is registered to a particular BIR Branch office. And if your TIN is not with the RDO or BIR branch where your employer files their taxes.

      That RDO may receive the application but they would be unable to process it. Why? although they can see it in their computer screen it is locked to another RDO.

      This is where it is necessary to transfer our TIN to the RDO of our employer. So that the RDO of our Employer can process the necessary update on our registration.

      The exemption takes effect on the date your application is received by the BIR branch that holds access to your TIN registration. Again if your application is sent to the wrong BIR branch. That branch cannot process the said application.

      Regarding the 2316 form. It is a certificate that is given by employers to their employees. And thus is attested by EMPLOYERS not BIR or by employees. Since employers are the withholding agent they are the ones who CERTIFY this 2316.

      So they are required to give this to their employees. So I don’t think your violation the law.

      Your TIN remains in our ORIGINAL RDO unless you request it to be TRANSFERRED your TIN is still in Bulacan. You can fax your application for transfer with the TSS section of your RDO. Get their number in the BIR directory heres the link: http://www.bir.gov.ph/directory/rdo.htm

      As I said you can fax your application 1905 to the RDO in bulacan. Just make sure once the fax sending ends call that RDO to verify if they received your 1905 in good order.

      No, you can’t submit the 1905 to RDO 39 as your home RDO is in Bulacan. Thats where you need to file your application for transfer.

      I hope this info helps you out.

      Should you have any other concerns just post it here.

      Kindly tell others who may have the same problems regarding this blog.

      I also have another blog that may help you or your other friends with concerns with BIR transactions.

      http://www.tomtax.blogspot.com

  99. hi.. im just wondering if i can check the names of the dependent of my husband? since i am newly employed and just wondering if i can declare my son as dependent. because i am not sure if my x husband already declared my son as his dependent. is it possible to disclose the information of my x husband’s tin? we are not yet legally separated. tnx..

    1. Hi Charizza Gonzales, the husband mostly gets the personal exemption of the family’s dependents.

      The wife can only get this if she gets a waiver from her husband.

      If your son is indeed with you and you are supporting him. You may need a legal document proving your separation with your husband. Which also indicates that custody of your son is with you.

      The information you need is not public information and cannot be given out by BIR that easy.

      You can call the Law Division of the BIR for advice on your situation. Heres the link to their that office: http://www.bir.gov.ph/directory/directory.htm#21519

      Hope the info can help you out. Good day.

  100. hi. i would just ask if kelan ang commencement ng additional exemption filed with the BIR? my friend filed her daughter as her dependent three mos after her baby was born. or it will commence on the day her baby was born?
    will it affect her previous mos income tax?

    1. Hi Maricris Faigao,

      The effect is upon filing the update thru BIR form 2305 with the BIR branch having jurisdiction over your friends TIN.

      The effect is for the entire year of 2011. So the accounting dept. of your friends office should have a copy of the 2305. So they can may the necessary year end adjustment.

      To benefit your friends family.

  101. Hello po,

    Just a question regarding 2316. I just started work last September 2011. My new employer is asking for Form 2316 from my previous employer but I do not have it. My previous employer is in Cebu and now I am here in Manila. I resigned November 2010 from my previous employer. I do not want to go back to Cebu just for this because I have work. What is your advice regarding this?

    Thanks,
    Jason

    1. Hi Jason, it is the usual requirement for newly hired employees to be ask by their current employers for their 2316 certificate.

      It is a certification that your previous employer withheld tax and remitted it to the BIR for the months of the CURRENT TAXABLE YEAR. That is for the year 2011.

      This is the 2316 certificate that your current employer is requiring you to submit. But as you said you resigned November 2010. Meaning you do not have any work from January 2011 to the time before you were hired.

      That simply means you do not have an employer during those months hence no taxes were withheld from you.

      So your current employer should start you off on the day they hired you. Employers are required to consolidate employees records on taxes that was withheld from them by their previous employers covering the CURRENT TAXABLE YEAR which is the months of 2011.

      So at the end of this taxable year 2011. They can issue a 2316 certificate to employees covering the entire year of 2011. But if an employee has no employer for certain months before they were hired. Then they just have to inform their employers regarding that matter.

      My advice is to inform your employer verbally or better in writing

      Thank you for visiting. Hope you can support this blog by subscribing or tell others who may need this information so that they can have a better understanding on these matters. Good day.

  102. Hi birtaxinfo,

    I have a question regarding forms from the BIR and what to do with it.

    Here is the scenario:
    I was 21 and was employed by company A on Oct 18, 2010 and then later resigned on June 12, 2011. When I was employed by company A, they gave me a BIR form 2316. I noticed that nothing was written on my TIN number so I asked my colleagues on what I should do with form 2316. It was my first job and i had no idea about everything. They said that I just need to keep it for future use because company A will be giving me my TIN number. I then kept it together with all my payslips and all the forms company A gave me. I then resigned and applied for company B. Now, I am employed by company B and is asking for me to fill up BIR form 1902 to file for my TIN because I do not have a TIN.

    I have 5 questions:
    1. What should I do in order to have a TIN? If it’s okay to ask, can you detail it, step by step. Please and thank you.
    2. If I do not have a TIN, what happened to all the deductions of company A?
    3. Am I in trouble for not filing anything to the BIR from my previous job?
    4. If company A is in San Juan and company B is in Pasig, will there be anything I have to do for TIN application?
    5. Do I have to pay for anything in order to get a TIN? If yes, how much would it be?

    Your help would be very much appreciated. I have to know what to do because I have to pass all the requirements by 11/11/11.

    1. Hi Yuki Eiri,

      Yes, you may ask. I’d also appreciate it if you can share this post or my other blogs to your social sites like Facebook. You may have some friends who may have use of these information.

      1. I suggest you check first with the BIR Contact Center if you have a TIN under your name. Their number is 981-8888. Why? there are a lot of people who have multiple TINs because they didn’t verified it first with the BIR. BIR will penalize people who secure more than one TIN.

      If you don’t have a TIN then check this post on how to get one:

      http://tomtax.blogspot.com/2011/09/how-to-apply-for-tin-for-employment.html

      2. Whether you have a TIN or not EMPLOYERs are required to withheld tax under BIRs Policy. Likewise, employers are required by this policy to isse a 2316 certificate to their employees after the end of a taxable year. In your case for the year 2010.

      Since you resigned June 2011. Then Company A should also give you a 2316 Certificate for the months they withheld tax from you.

      As Company B your new employer will likely ask this from you as they will consolidate the taxes withheld from you including those from your previous employer Company A.

      3. No, you are not in trouble. As your Employers are the ones who are required to withheld and remit this to BIR.

      4. If you have a TIN and its in under BIR branch handling San Juan area then this is how you can transfer your TIN.

      http://tomtax.blogspot.com/search/label/TIN%20Transfer

      If you do not have a TIN then apply for one with the BIR branch handling the business address of your new employer Company B.

      5. TIN Application is free of charge.

  103. may duc be tong…

    [...]BIR Forms you may need « taxinfo's Blog[...]…

  104. hello!

    I have a friend who wants to open a korean grocery store. That obviously entails importing korean products (food and items). What forms/papers does he need to process? I hope you could get back to me on this matter asap. thanks very much! :)

    1. Hi Chebyshev11,

      Registration of business with BIR view this post below:

      http://tomtax.blogspot.com/2011/11/registering-your-business-with-bir.html

      Regarding ATRIG or Authority To Release Imported Goods call Excise Division 928-8501.

      Customs and Duties is with Bureau of Customs.

      Anyway, For Importers and Exporters, there is this Philippine National Single Window website facility to fast track process with concerned government agencies. Heres the FAQs on this :

      https://www.nsw.gov.ph/faqs

      Heres there home website: https://www.nsw.gov.ph/

      Hope these info helps out your friend.

  105. hi!!

    Good Day!!

    I need to transfer my RDO from laguna to taguig(new employer). Do you have fax number and person to be contact in assisting me with this matter? Thank you very much..

    1. Good day Erwin,

      There are 3 RDOs or BIR branches handling different parts of Laguna. Do you know the RDO where our TIN is currently registered?

      If not then call BIR Contact Center 981-8888 or TIN Verification Ofic 926-8339.

      Once you got your RDO number go to this link for the full directory of BIR Branches:

      http://www.bir.gov.ph/directory/rdo.htm

      Should you have any other concerns just post it here.

      Or visit my other blog http://www.tomtax.blogspot.com

      Thank you and good day.

  106. gud day.

    1 month lng po kc aq sa first job q under minimum wage pero pnag fill up poh nla aq ng bir form,.ngaun poh sa second job q nkapag fill up aq ulet ng another bir form then dun ngde2duct na cla ng tax saken..pa2nu q poh ba ica2ncel ung unang form q sa first employer q,.bka kc madoble na ung tin q.

    1. Hi Carmi Pretzy,

      To cancel an existing TIN read this post:

      http://tomtax.blogspot.com/2011/11/to-cancel-existing-tin.html

      BIR form 1902 po ba ang pina fill-up sa inyo?

      Any way should you have any other concerns just post it here or my other blog http://www.tomtax.blogspot.com

      If its not too much to ask kindly share this info with your social circle (facebook, email, twitter, myspace etc.) as there may be someone who may need this info or other info that I post in my blogs. Thank you and good day.

  107. Gudpm,i just want to ask a few questions lng po,my work na po aq ngaun kya lng as an agent,we have no salary,only commisions if ever pa na mkabenta kmi,i need a tin as a requirement of the company,anu po bang form ang dapat qng i fill up,at anu po ung mga requirements na kailangan?

    Thank you and Godbless.

    1. Hi Lav Junio,

      Based po sa sinabi ninyo ay hindi kayo employee so self employed kayo earning commissions. So you are a professional which is not regulated by the PRC like Consultants, Agents, Artist, Underwriters and the like.

      Go to this link: http://tomtax.blogspot.com/p/bir-files.html

      Click on the hyperlink of the BIR CITIZENS CHARTER. Then go to page 6

      Should you have any other concerns just post it here or my other blog.

      http://www.tomtax.blogspot.com.

      1. gudpm po ulit,ibig po bang sabihin 1901 na form ung kukunin q,nag fill up na po aq ng form na 1901,nung ipapa receive q na po sa BIR hinahanapan nila aq ng certificate dun s company q at company id,ang problema q po hndi nag iisue ng certificate ung company nmin kc contractual lng po aq ng 3 months,wla dn po aqng id dahil hindi aq ma issuehan hanggat d aq nagpapasa ng tin # sa knila..dq na po alam ang gagawin q,naguguluhan na po ako ilang araw n po aqng nag aaus ng tin no q..dq po alam qng panu q ipapaliwanag sa BIR un.

        salamat po.

      2. Hi againLav Junio, sabi ninyo agent kayo sa company na ito. natural po na meron kayong contract na tinangap ka nila bilang agent nila on commission basis.

        At ang patakaran po ng BIR po ang MUUNA hindi po ng kaninumang kompanya. The BIRs policy comes FIRST. Dapat alam yun ang company ninyo. Kung hindi pakisabi nalang po. AT kung meron silang pagdududa. Tawagan nila ang Taxpayer Information & Education Division sa BIR National Office 981-7000 local 7250- 7252 hanapin lang nila si Ms. Narvaez Asst. Chief ng division o kahit na sinong info officers.

        At kung contractual kayo. Papaano na po kung natapos ang contract na ito? dahil may requirement din ang BIR na magpa file kayo ng returns ukol sa practice ninyo bilang agent. On a monthly basis. Kapag di kayo nakapag file may open cases na kayo with penalty for every month na hindi kayo nagfile ayun sa reg

        Kapag contractual po kasi ang binangit ninyo sa BIR hahanapan po talaga kayo ng gayun contract or certificate as an agent. Paki inform ang company mo na mauuna po ang policy ng BIR bago po ang sa kanila. Dahil tulad ng mga newly hired bago sila makakuha ng TIN dapat pumirma ang employer sa application form 1902 bilang katibayan na tangap nil yun empleyado.

        Sa inyo kung tinatangap kayo bilang agent nila. Dapat bigyan kayo ng contract ukol sa inyo usapan bilang agent nila.

        Should you have any other concerns just post it here.

  108. Will i get an exemption if I will be declared Solo Parent? I am raising my brother since 2007 when our parents died. pls reply thanx

    1. Hi Rommel, once registered thru an employer you are entitled to a 50K exemption.

      Additional exemption under BIR policy is qualified dependent child under 21 years of age. I believe you can avail an additional exemption of 25K provided your brother is a qualified dependent under our Tax Laws.

      You can call the Withholding Tax Division 926-9351/926-9647 regarding this matter.

  109. hi, asking lang po yong asawa ko kasi wala siyang tax kasi minimum lang siya so pwede ba na ako ang mag-apply ng exemption tax for qualified dependent since yong asawa ko ay walang tax.please help me kasi ang laki ng tax ko..yong sahod ko at sa asawa ko kulang pa para smin..

    1. Hi crys11, kung meron kayong mga anak at ang additional exemptions ay nasa asawa ninyo.

      Sundin ninyo itong post ko ukol diyan:

      http://birtaxinfo.i.ph/blogs/birtaxinfo/2011/01/11/how-to-transfer-personal-exemptions-from-husband-to-wife/

  110. Hi! May I request for your assistance. My new employer requires me to provide a stamped 1905 (transfer of RDO) . However, i discovered that my tax type was incorrect ever since I started my career. My current tax type is a professional instead of an employee/individual. Because of this, I have open cases. According to BIR, I need to resubmit tax forms (quarterly payments and 1701) from 2006 – my first tax payment to present. In addition to these, i need to pay a certain “amount” to regularize the transfer. Please advise on the type of payment that BIR requires. Is there another way to settle this? Thanks!

    1. Hi Theresse, well your registration as professional requires you to file on the expected due dates. And if you did not do this then the BIR computer systems automatically will register an open case for non filing.

      If you say that your registration is incorrect then you need to explain how did this happen. You may need to do it in writing so you can formally submit your concerns and request to waive the penalties. Like a nurse who registered as a professional thinking the professional term refers to he being a professional nurse and has a PRC license.

      The term defers from BIR because with BIR the term professional means your are practicing your profession INDEPENDENT of any employer. Or you are earning income outside of a regular employment.

      He showed BIR that at the time of his registration he was EMPLOYED with a hospital and his supporting documents to prove it was his 2316 certificate issued by the said hospital.

      Waiving of penalties or reducing the amount of it is subject to the Revenue District Officer who will assess your situation.

      So it is important you relay your concerns in writing so that BIR officers can consider them depending on your valid reasons. And hopefully you can get an acceptable decision on your case.

      Only after settling this concern will the BIR branch process your request of transfer.

      So I suggest you talk with your BIR branch and submit your request to waive or reduce the penalties imposed on you.

  111. hi, ok lang ba na walang tax identification number ang asawa ko kasi po sabi ng employer ko kelangan ng tax no. ng asawa ko para maclaim ko yong sa qualified dependent sa anak namin na isa pano ko po lalagyan yon sa form ng tax no. eh wala po tax asawa ko kasi minimum lang naman siya diba po pag minimum wala naman tax..so ano po gagawain ko pano ko po lalagyan yong form na kailangan ng tax no. ng asawa ko.

    1. Hi Cyrs11, kahit na po minimum ang sahod po dapat po meron pa rin silang TIN. Hindi po dahil exempted ang minimum wage earners sa income tax ay exempted sila kumuha ng TIN.

      Kelangan po yan sa karamihan ng mga government transactions.

      Siguraduhin ninyo po muna kung meron TIN ang inyong asawa. Baka naman po meron naman siya. Tawag lang po kayo sa BIR Contact Center 981-8888 at check ninyo kung meron.

      1. so, kailangan po muna ng asawa ko kumuha ng tin number bago ko maifile yong sa exemption dependent ng aming anak..kasi di pa siya kukuha ng tin number di sila neriquire sa ping-workan niya..

      2. i mean kumukuha ng tin number

      3. Hi Crys11,

        Kung sigurado kayo na wala siyang TIN. Then dapat po nga siyang kumuha nito. Dahil required yun ng BIR. Since may work naman siya. Pakibasa nalang po ang post sa ibaba:

        http://tomtax.blogspot.com/2011/09/tin-for-employment.html

  112. Hi!
    Good Day!

    I just want to ask a few questions. I obtained a TIN using the form 2305 nung naging SK Chairman po ako. Now, I’m about to be hired, however the company asked me to have my 1902 form ready. Pero po wala na akong 1902 form kasi nasubmit ko po sa LTO when I get my driver’s License. Do I still need to apply for a new TIN using form 1902 or I can use the one on my form 2305?

  113. Hi Shweeng, the 2305 is not the a form for application of TIN. Its more for updates if you have a new employer or have a change in status from single to married or if you have additional qualified dependents to declare.

    The 1902 form is the application for TIN for employment. Anyway, if you have a TIN already you need not give the 1902 as proof that you have a TIN.

    You may request the BIR Branch who issued you that TIN for a TIN Card. Go to this link:

    http://tomtax.blogspot.com/2011/09/how-to-get-tin-card.html

    If you your BIR branch is not the branch were your employer is filing taxes. You may need to transfer your TIN first to the BIR BRanch of your employer. Then you can request for that card with that branch. To transfer go to this post below:

    http://tomtax.blogspot.com/2011/11/transferring-your-tin.html

  114. pag minimum ba kakaltasan ng tax.

    1. Exempted po sila sa income tax.

  115. That I am a (check pls): ___ self employed: ___ engaged in business; ___ practice profession;
    alin po ba diyan ang chichikan pag employed po..

    That this waiver will be effective for the taxable year _______ and shall continue for the succeeding years unless sooner revoked;
    Then dito po ano po ang ilalagay.Salamat po..

    1. Leave it blank. Taxable y ear would be this year 2011.

  116. Hi po birtaxinfo…this is irene of qc po..
    may question din po ako…this site is so usefull
    Ask ko lng po sna nagpatransfer po kc ako ng tin from rdo mandaluyong to taytay and after 4days nag follow up ako according to them naitransfer na daw po. Naglipat po kc ang office ng rdo taytay kya i cannot confirm pero according to my employer e 2 weeks pa raw po sbi ng taytay before i can file an additional dependents tama po ba ung ganung perception,nung tumawag po kc ulit ako sa mandaluyong cnb po nila na kung andun na anytime pwede npo ako mag file 2305 for additional dependents nalilito lng po ako kya i suugested sa office na kung pwede ako nlang magpa reciv ng 2305 ko sa tay tay kc bka bc lang cla e naghahabol po ako before year end pra mkapagrefund din po ako for the whole year…any advices po! Your Soonest reply would highly be appreciated!

    1. Hi Aye, transfer usually takes 3-5 days. Alamin mo lang kung ang TIN mo ay natransfer na thru BIR Contact Center 981-8888.

      Once na transfer na puwede na po ninyo ipasa yun 2305 update of additional dependents.

      Make sure po na na transfer na sa RDO Cainta-Taytay yun inyong TIN dahil kung hindi at pumunta lang kayo dun para magpa receive. Ay malamang tatangapin lang yun pero kapag na verify nila na wala sa kanila yun TIN mo malamang reject nila yun application ninyo on that basis.

      Kaya po mahalaga na alamin ninyo muna kung nasa RDO Cainta-Taytay na po ang inyong TIN. Puwede ninyo rin tawagan ang RDO na ito para malaman kung nasa kanila na po ang inyong TIN.

      http://tomtax.blogspot.com/2011/09/rdo-46-cainta-map-location.html

  117. Good Day!

    Itatanong ko lang po kung may tax po ba kapag voluntary member sa SSS.
    Wala po akong trabaho, ang ginagamit ko lang po na panghulog sa SSS contribution ko is yung allowance na natatanggap ko. May tax po ba ako na dapat bayaran? Kung meron po ano pong form ang dapat ko ifill up at tuwing kailan po dapat ifile? Salamat.

    1. Hi Andrei888,

      It is not taxable as long as it remains in the threshold of the mandatory contribution allowed by law.

      Any excess of it is taxable. I will post a video regarding this issue soon.

      Thank you for raising this concern.

  118. Thanks for the info po, just wanna say that this site is very very helpful,
    in our case po cnb npo ng RDO mandaluyong na ndun npo tin ko at naverify nrin po nmin sa cainta ang last question ko lng po ay kung magfile kmi ng 2305 tomorrow wen po ito mag reflect sa records ko habol ko po kc na magreflect agad before mag remit ng annual ang company namin…wala npo ba waiting days pra magreflect ang mga dependents ko…. thanks a lot

    1. Hi Aye, dapat tanungin mo sa Accounting ninyo ang bagay na yan. Once naibigay mo sa kanila ang kopya ng received copy ng 2305 mo.

      Dahil tulad din sa akin December ko na na update kaya di nahabol kaya wala po akong refund for that particular taxable year.

      Kung nais ninyo pa magtanong ukol sa bagay na ito. Maari kayong tumawag sa Withholding Tax Division:

      http://www.bir.gov.ph/directory/directory.htm#24640

  119. hanggan kelan po ba pasok niyo sa bir, ihahabol ko po sana yong form ko for exemption ng qualified dependent para may makuha ako ng tax refund..Thank you po malaking tulong tong site ninyo..

    1. Ang office ninyo po ang magaadjust nun hindi po ang BIR. Kaya kapag na pasa na ninyo ang application ninyo. Ibigay ninyo ang kopya sa inyong Accounting.

      Tanungin ninyo kung maihahabol nila ang pag adjust.

  120. ano po bang mga documents ang kailangan iattach sa 2305 mliban sa waiver kelangan pa po ba ng birthcertificate ng bata at marriage contract. Thanks a lot po.

    1. Opo kelangan po yun birth certificate ng dependents sa required attachement.

      Duly notarized po ang Waiver ninyo dapat.

  121. Ang ibig sabihin po ba ng sinabi mo wala pong tax ang voluntary member sa SSS kapag ang contribution niya monthly ay hindi tataas sa 1,560 Pesos? 1,560 po kasi yung nakita ko sa contribution guide na pinakamataas sa SSS.
    Voluntary member po kasi ako, wala akong trabaho pero gusto ko po iincrease ang sss contribution ko dun sa highest na 1560 Pesos monthly. Thank you po and Good Day!

    1. Hi again Andrei888,

      As voluntary member sa SSS meron po kayong income bracket na pinili at dun malalaman ang kaukulan na monthly na dapat ninyong i-contribute.

      So sa bracket na ito tulad ng mga empleyado po ay covered po sa tax exemption.

      Any excess po nito sa mandated contribution ng SSS ay taxable.

      There are still gray areas regarding this matter which BIR will most probably address in due time with the concerned agencies like SSS, GSIS, etc.

  122. ano po ba yung mandatory treshold, yun po ba yung depende sa amount ng sweldo ng employee? pero paano po kapag voluntary member, yung walang trabaho so wala po akong basis or guide as to what is my mandatory treshold for contribution sa SSS? thank you

    1. Yes po, ang mandatory threshold or income bracket kung saan may kaukulan na mandatory contribution na pinapatupad ng SSS ayun sa kaniyang mandato.

      As Voluntary Member, ikaw po ang magsasabi sa SSS kung saang income bracket ang pipiliin mo. Dahil dun po ninyo malalaman kung magkano ang mandatory contribution na kinakailangan mong i-contribute monthly.

      Bagamat may mga usapin ukol sa bagay na ito. Nanatili pong effective po ang policy ng BIR until it is otherwise revoked.

  123. Our local BIR office said I have a refund of 5,000 pesos based on there computation last May. Where and How to claim it. please help.

    1. Hi Homer, if its true that your local BIR office says you have a refund of 5k pesos then did they give you a document stating that you have such a refund?

      A memo from the BIR Commissioner informs us that the employer will refund excess withholding tax not later than January 25. The memo dated May 26, 2011.

      Refusal of employer to refund excess withholding tax will be penalized.

  124. good afternoon, may question lang po ako tungkol sa error ng tax code. nagkamali kasi ang employer ko sa tax code ko since nung nag pa change status ako. Last year kasi ako naging married and nagsubmit ng mga requirement for change status then this year lang na update (june). Kasama po sa dependent ko ang two parents ko na unemployed na and senior citizen na and sinama ko din ang husband ko. Na tag po ako as ME3 kaya since june to October wala po akong tax, November ng malaman nila na mali ang tax code ko at wala akong na resib na salary ng Nov 30 at ngayon naman ung bonus ko halos wala nang natira dahil sa binawas nila ung tax na dapat nakaltas ng 5 months. Gusto ko lang pong malaman kung tama po ba yun? Ano po ba ang dapat kong gawin?

    1. Hi Rose, verify po ninyo sa BIR branch kung ano po talaga ang registration ninyo ME3 nga ba.

      At ang additional dependents po kasi automatic po sa husband po napupunta unless mag execute po siya ng waiver in your behalf. Sa paglilipat nun additional exemptions sa inyo. At hindi po maaring gawing dependent ang inyong husband. Dahil po sa regulation ng BIR ang sabi po QUALIFIED DEPENDENT CHILD.

      Malamang po ginawa ng employer ninyo ng ipasa ninyo rin ang application ninyo for update of additional exemptions for your dependents ay dapat verify ninyo muna sana o ng employer ninyo kung ito ay na approve ng BIR. .

      Kung hindi po na approve naman ito malamang po ito rin ang isang dahilan kung bakit sila nag adjust.

      Mabuti rin po alamin ninyo sa accounting department ninyo ang dahilan ng pagbabago nila. Baka po kasi na nalaman nila hindi kayo talaga ME3. Kaya sila nag adjust ng ganun.

      Hindi po kasi dahil unemployed at senior citizen na ang ating magulang ay matatapat sila as qualified dependent child. Lalo na po kung tumatangap ng pension ang ating mga magulang o may business sila.

    2. Hi again, for added info you may want to read this:

      ftp://ftp.bir.gov.ph/webadmin1/pdf/42126rr%20no.%2010-2008.pdf

      page 23-24 on Additional Exemptions for Taxpayers with dependents

  125. Hi! i have a question, i worked in a company in Baguio City last year (October) for only 3 weeks then I resigned. I haven’t worked anywhere since then. Now, I moved here in Manila and I have a prospected employer. I know that they will ask for my TIN. I checked with the BIR branch here if I have a TIN and its confirmed that I have and it was applied in November last year (I worked in the company in my previous in late September to October for only 3 weeks). I was surprised that they applied for my TIN late. Is that valid? Should I just give my TIN number to my prospected employer if they ask it? by the way, I am married now. My TIN was applied when I was single. What should I do? Am I in trouble? –please reply.. thanks in advance

  126. Yes Ytterplady, it is valid. Read this for more info regarding this:

    http://www.tomtax.blogspot.com/2010/10/things-you-need-know-about-your-bir-tin.html

    Just know that even without a TIN your EMPLOYERs are required to withhold tax from your pay under substituted filing policy of the BIR.

    The BIR TIN is not like a bank account in character. It is not the same with SSS or GSIS either. The BIRs operation is much larger than SSS or GSIS combined. Thats why EMPLOYERs are the ones being mandated to issue Certificates of Tax withheld by them for their EMPLOYEEs. Which would serve as their ITR provided that said employee has only one employer for the entire taxable year.

    Trouble? none that I know of. You can update your status from single to married using BIR Form 2305. Attached your marriage cert.

    Since you say you worked in Baguio before going here in Manila. Your TIN may still with the BIR branch in Baguio.

    To transfer your TIN

    http://tomtax.blogspot.com/2011/11/transferring-your-tin.html

    Hope these info will help you out. Good day and a happy new year.

  127. I have asked for my BIR 2316 from my previous employer. But since I only got hired last year (2011) and resigned from them within the same year, they told me that the release of my BIR 2316 will be on April 2012. My present employer badly needs the BIR 2316 as soon as possible, and I don’t know if its really true that the release of the BIR 2316 should be that long. Ganun ba talaga ang tagal? Cause I have requested for it since last year eh. Thanks!

    1. Hi VMobile, its not true. They are required to give that certificate 2316 once you resign.

      Dahil ito nga po ang kailangan ng bago mong employer para makumpleto nila ang mga taxes na na withheld sa inyo.

      Inform your former employer on this. Hindi po pupuwede April 2012. Ang pinaguusapan po natin nito ay yun mga taxes na na withheld nila for year 2011.

      Kung gusto nila kausapin nila mismo taga BIR National Office 981-7000 local 7252. Taxpayer Information & Education Division.

      Kapag di po nila binigay ay maari kayong magfile ng complaint sa BIR Branch na may hawak po sa business address ng dati ninyong office.

  128. what should we do, we start a business last june 2011, and still we dont have a BIR,, how much penalty it is??? or do we have penalty,,, we are new in business!!, hoping that the BIR will consider it,,, thanks in advance!!!!

    1. For information on Compromise Penalty punta kayo sa link na ito at click ninyo ang COMPROMISE PENALTY para makita ninyo ang file ukol dito at save kayo ng kopya for your info.

      http://www.tomtax.blogspot.com/p/bir-files.html

      Failure to Register po ay 20K ang penalty.

      I suggest that you register your business with BIR. After that ask for schedule on their weekly Orientation on taxes and forms to use in filing and where to pay.

      Thanks also for visiting this site, hope this info will help you out.. Good day.

  129. gud afternoon po ask q lng kung pano po magregister para makapagkaltas ng withholding tax ung current employer q last oct. lng po nagstart ung operation ng buss. puede po b apply dis jan.? then un po para s pagtransfer ng non vat to vat humihingi po rdo54 ng request letter, can i have a format regarding this, thanks & god bless

    1. Good day Honeylee,

      Pakilinaw lang po ano po ba kayo EMPLOYEE or EMPLOYER na registered as NON VAT?

      Dahil ang unang tema ng tanong po ninyo may current EMPLOYER ka kaya EMPLOYEE ang dating nito.

      Ngayon nagtataka lang po ako request for transfer may sinasabi kayong non vat to vat? may business po ba kayo?

      Paki linaw lang po ano ba ang categorya ninyo? EMPLOYEE po ba o SELF EMPLOYED.

  130. hi! good day po.. may question lang po ako.. kasi dati nagwowork ako sa NCO Marikina, tapos nilakad nila ung tin number ko.. sa QC branch ng bir nila nilakad yung tin number ko.. may tin number na po ako ngayon.. then after 2 years na pagwowork, nagresign na po ako sa NCO, nag-apply po ako ng panibagong work at kelangan nila ng TIN ID ko or bir form 1902..

    1st question: pwede po ba akong magpa-id sa kahit anong branch ng bir since may tin number na naman ako? or kailangan dun ako magpa-id sa QC branch dahil dun ako nakaregister dati?

    2nd question: kung yung 1902 na lang po yung ipapasa ko sa bagong company ko, pano yun, hindi ba madodoble yung tin number ko?

    1. hI BJ,

      1st, naka assign po sa isang BIR branch lang po ang TIN ninyo. Bagamat makikita ito ng ibang BIR branches ay hindi po nila magagalaw ito dahil sa isang BIR branch lang po naka assign ang inyong TIN at dun lang po kayo maaring makapag request ng TIN Card.

      2nd, Ang 1902 at application for TIN. Kapag nagpasa kayo nito maari pong madoble ang TIN ninyo dahil request for TIN ang form na ito. At bawal ito at mapepenalize ang sinomang gumawa nito ng isang libong piso.

      Check po ninyo kung saang QC BIR ang TIN ninyo para sigurado. Tawag po kayo sa 981-8888.

  131. goodafternoon, maraming salamat po kasi simula nun january 10 bumaba na ang tax ko. Kaso anong buwan po ba yong covered ng tax refund kasi nun dec. 15, 2011 po naipasa ng employer ko yong 2305 tapos simula jan. 10, 2012 nabawasan na tax ko paano po ba yun anong buwan po ba ang covered ng tax refund kasi july po ako nanganak so dapat ba na july mag-sisimula hanggan ngayon 2012 yong tax refund ko.

    1. Hi Crys11,

      Di po ba ang condition ninyo ay paglipat ng additional exemption from your husband papunta po sa inyo?

      Ang gayon condition ayun po sa Withholding Tax Division takes effect po on the following year at hindi po retroactive sa buong taong ng 2011.

      So wala pong tax refund dun dahil ang effect po ng adjustment sa inyo ay sa taong ito lang.

  132. kahapon po kasi may natanggap po akong tax refund from my employer pati mga ka-work ko meron din tax refund.

    1. Hi Crys11,

      Thats a bit odd but good for you. I relayed your concern to the Withholding Tax Division of the BIR and thats what they informed me.

      Again the policy of the BIR is that any refund will be made by the employer. As they are required to compute accurately the tax due so that there would no longer be a need for a refund. Now if that is not done, they may be penalize for it also.

  133. may tanun po aqoh….

    1.dpat po b kumuha ng 1902 form bawat work? o pde ipasa un 1902 form q dati sa last employer….

    2.meun n po aqng 1904form…. hinahanap aq ng 1902form ng new work q…
    pde q po b ipasa un 1904form q…?e un 1904form n un nagamit q n sa last work q……

    3. 1 time lng ba pde kumuha ng tin number.?

    1. Hi Jonas,

      Hindi po dapat kumuha ng 1902 form sa bawat work. Lalo na kung meron na kayong TIN. TIN Card po ang dapat kunin ninyo as proof na meron kayong TIN hindi po 1902.

      Tandaan po ninyo na bawal po ang magkaroon ng higit sa isang TIN. 1000 pesos po ang penalty ayun sa ating Tax Code.

      Yun TIN ninyo na nakuha ninyo sa pamamagitan po ng 1904 ay ONE TIME TIN. Ibig po sabihin para lang po yun sa isang particular na government transaction. At kaya po siguro kumuha nun ay wala pa kayong work siguro nun.

      Ngayon dahil meron na kayong EMPLOYER. Kelangan po ipa-update ang inyong TIN from ONE TIME TIN to REGULAR EMPLOYEE TIN sa pamamagitan ito ng BIR Form 1902.

      Ang 1902 ay regular form para mag request ng TIN. Ngunit, kayo po ay meron ng TIN thru 1904. Kaya dapat po ilagay ninyo ang TIN number ninyo sa BIR form 1902 para pag pagpasa ninyo sa BIR personnels hindi nila mapagkakamalan na kelangan ninyo ng TIN.

      Para ang gagawin pagnakita nila na may TIN na kayo inilagay sa form na ito. Ibig sabihin lang ay ipapa update ninyo ang TIN ninyo na nakuha thru 1904.

      If you have time pakibasa po ito para lubos ninyo malaman ang ukol sa inyong TIN at kung papaano ito matransfer kung kelangan:

      http://tomtax.blogspot.com/2010/10/things-you-need-know-about-your-bir-tin.html

      http://tomtax.blogspot.com/2011/09/tin-for-employment.html

      http://tomtax.blogspot.com/2011/11/transferring-your-tin.html

      Kung iba pa kayong katanungan post lang dito o sa tomtax blogsite ko. Salamat po.

  134. Hi, I have a question my friend needs a TIN number kasi but he is not employed. what are the possible ways for him to acquire one? hope for a reply soon. thanks.

  135. Hi…i am a new employee here at accounting dept namin. i was ask by some employee na dapat daw duly stamp ng BIR yung 2316. we pay thru e-payment so wala ng stamp. how can i explain to them na it is official kahit walang stamp? thanks

  136. Just to give you a background of my concern, I have a son who was born on 10 Dec 2008 and I got married last 28 Dec 2011. Me and my wife did not avail the 25000 additional exemption while we are un-married.

    I filed change status first week of January 2012 to married with one dependent child and as per our HR, I cannot avail the additional 25,000 exemption because of late filling. My ITR for 2011 reflects thats that i am married and with 50000 total exemption.

    Is there a cut-off in filling change status, considering deadline of submission of annual itr is April?

  137. breville bread maker…

    [...]BIR Forms you may need « taxinfo's Blog[...]…

  138. hi good day i would like to ask,: i already resigned to my previous employer, and they did not give me BIR ITR 2316. though i already ask a copy. Is the 2316 is mandated to every employer to have a copy given to each employee. What will the possible reason why the employer did not give a copy of 2316? what will i do? Please help me

  139. pwd b po ako kumuha ng 2316 ko khit nagkaron aq ng panibagong employer..?pls. help me..

    1. Good day Rommel,

      Para po sa taxable year 2011. Ang employer ninyo sa panahon na ito ang dapat magbigay sa inyo ng 2316 certificate.

      Ito ay certification ng EMPLOYER ninyo nung 2011 sa mga taxes na na withhold nila sa nasabing taon.

      Ito po ay binibigay pagkatapos ng taong 2011 from January to April before the April 15th deadline.

  140. im mean, para sa future employer q need nila ng requirement n gnun, kukunin q sna bir itr 2316 yung sa old employer q b4 ng latest employer q dati.,pwd po b yun..?pls someone help me..?at nkaindicate po ba dun kung mga name ng mga employer sa bir itr 2316 form..?

    1. Hi again Rommel,

      Hinihingi po talaga ito ng ating bagong employer kapag kayo ay lumipat ng ibang office.

      Ang 2316 ay certification sa mga taxes na withhold po sa inyo. At ito ay tumukoy lamang sa ISANG PARTIKULAR NA TAON.

      Kung dalawa po ang employer ninyo sa taong 2011. Halimbawa po from Jan to June nasa Employer A kayo tapos sa July to December ay sa Employer B kayo.

      Ang Employer B ay hihingin sa inyo ang 2316 certificate ng Employer A ninyo. Sa mga taxes na withhold nila sa buwan Jan to June.

      Para ma consolidate ng Employer B ang buong taon ng 2011 para ma file po ninyo before the April 15th deadline.

  141. Hi. I badly need your help. ngayon lang ako magaapply for TIN# kasi hinihingan ako ng company. yung branch ay nasa Alabang. does it mean and RDo nito ay nasa muntinlupa din which is Revenue District Office No. 53B – Muntinlupa City

    Office Address: South Station Center Spectrum Midway Ext. cor. Corporate Avenue, Alabang Muntinlupa

    Revenue District Officer: Artemio D. Aquino

    and I’m an employee kasi, anong application form ang kukuhain ko, may mga requirements ba? thanks

    1. Hi Kathleen,

      RDO 43B Area of Jurisdiction is comprised of Barangays Bayanan, Putatan, Poblacion, Tunasan, Sucat, Buli, Cupang, Ayala Alabang and Alabang.

      1902 po ang application form at birth certificate ang required attachment.

      Pakibasa nalang po ang post na ito:

      http://tomtax.blogspot.com/2011/09/tin-for-employment.html

      For added info on TIN:

      http://tomtax.blogspot.com/2010/10/things-you-need-know-about-your-bir-tin.html

  142. I currently need an ID for my passport application, And According to everybody, TIN card is the easiest ID I could get. So I went to BIR RDO.28 this afternoon and finally got my TIN under EO.98. Hoping that I could also get a TIN card but the staff told me that I can’t because I’m unemployed. Is it really true? Is there any way to get a TIN card?

    Your response will help me a lot! Thank you!

    1. Hi Pamela, unemployed? that would be incorrect according to RR 5-2010 regarding issuance for a copy of this click the link below and scroll down then click “TIN CARD ISSUANCE…” :

      http://www.tomtax.blogspot.com/p/bir-files.html

      Once application is approved and a TIN is assigned a corresponding TIN Card shall be issued. For TIN issued thru EO 98 you just need to request it.

      You can print a copy of the said regulation and demand for that TIN card.

      May I also add that a TIN Card I believe is not valid as an ID yet. It still lacks the security elements of a valid ID.

      Thanks for visiting.

  143. Hi,

    This is a very informative site… buti na lang nakita ko to…

    I have an inquiry. I gave birth last December 2011, so nakuha ko na yung birth certificate ng baby ko January 2012.

    Please correct me if i am wrong. Pwede ko pa ihabol as additional dependent ang baby ko for year 2011 diba?

    Thanks,

    MomiCez

    1. Hi Momicez,

      Hindi na po. Dahil dapat po sana nakapag file na kayo ng update using BIR form 2305. Kahit Baptismal Certificate pupuwede sana.

      Technically di ma-apply ng employer ninyo ito hanggat wala kayong na submit na update para basis po nila para ma apply yung exemption for the year 2011.

      Your situation is the same with mine. My daughter was born December and I updated the following year na.

  144. hi, please need your help, how will i know if the employer is not submitting my tax? since last year binabawasan nila ako ng tax but then nagtatataka ako kasi minsan may bawas minsan wala minsan maliit, minsan nman malaki. Then iba iba un amount. Parang d nila ako declare na employee nila. how will i know if nagbabayad ba sila ng tax ko possible ba online? or pwede ba silang mag visit or tignan un papers ng company. or magreport ako pero anonymous? possible ba un ? thank you looking forward for your response thanks

    1. Hi gpchan,

      Malalaman po natin kung nagpa file ang ating employer. Kapag binigay nila sa atin ang BIR Form 2316 Certificate na nakalagay dun ang mga kinaltas sa atin na tax against sa ating sahod at mga benefits / bonuses.

      Ang nagpapatunay dito sa 2316 ay ang EMPLOYER natin dahil sila ang pinapanagot ng BIR na gawin ito. Kung papaano po na required silang mag withhold sa atin ng tax. Required din po silang magbigay sa kanilang EMPLOYEEs ng CERTIFICATE na ito.

      At kung isa lang po ang EMPLOYER natin sa buong taon ng 2011. Ang 2316 ay nagsisilbing ITR na ng isang empleyado.

      Kung ninanais ninyong magreklamo. Maari po ninyo gawin ito in writing. Sa BIR branch na nakakasakop po sa inyong kompanya.

      1. okay sige po maraming salamat po. Pero may instances ba na binbawasan ka ng tax at ginagawa nila ang ITR 2316 mo but then hindi nila ni-ririmit sa BIR? possible ba nila gawin un na kunwari nagreremit sila pero ang totoo hindi ka nila diniklarang employee or employee ka nga pero nilagay nila minimum wage ka lng? Maraming salamat po..

  145. both of my parents are already senior citizens. can i have them as my dependents? if so, what form do i need to change my status from single to head of the family?

    1. hi Rey, kindly read this post regarding claim of dependents.

      http://tomtax.blogspot.com/2012/04/who-are-qualified-dependents-under-bir.html

      To update you status use BIR Form 2305. But whether your Single or Head of the Family both are given 50K personal exemptions.

  146. Sana po matulungan nyo po ako. My previous employer registered my TIN using BIR form 1902. Ngayon po hired ako na self-employed online tutor. Kinukuha po yun TIN number ko kasi po kilangan ng 2% for tax sabi nila. Do I need to register again or process any papers from employed to self-employed? At saka, is it possible for me to get a TIN card even if I’m registered thru 1902, not 1904? The lady I spoke with at the BIR office told me to fill up 1901 form. What is BIR form 1901 po? Pwede po ba BIR form 1905 for request TIN card nalang? Anong attachments po ba should I include? Hindi ko po alam kung anong gagawin ko. Sana po tulungan nyo ako. Maraming salamat po.

    1. Hi Julie, if you already have a TIN do not register or request for another TIN. Bawal po yun.

      1901 is for SELF EMPLOYED or PROFESSIONALs who have the INTENTION to practice their profession on a regular basis. which would require issuing ORs to their clients.

      Kung hindi po ito ang intention ninyo huwag po kayong magparegister or magpa update ng registration ninyo thru this. Dahil required kayo na magfile on a monthly basis as required for SELF EMPLOYED or PROFESSIONALs. Non filing on the specified month will automatically tag you for an open case for each month of non filing.

      If you already have a TIN then you can request for a TIN card read this post just follow the link below:

      http://tomtax.blogspot.com/2011/09/how-to-get-tin-card.html

      Should you have any other questions just post it here or on the tomtax blog.

  147. hi,
    if i am single and head of the family, am i given 100k personal exemption (50k each)?

    1. Hi Rey, wether your SINGLE or HEAD OF THE FAMILY or MARRIED its still 50K thats it..

      Additional 25K for every Qualified Dependent Child. Maximum of 4 only.

      For more info read this post:

      http://www.tomtax.blogspot.com/2012/04/who-are-qualified-dependents-under-bir.html

  148. Hi birtaxinfo,

    Good day! Hope you can help me with my problem.

    My new employer requires me to submit my latest BIR form 2316 & 1902. My concern is, my previous company has internal problems and I’m not sure if my taxes are filed properly. The latest BIR form 2316 I got from them is from jan 2011 to dec 2012, but my new employer is asking for jan 2012 to present which i doubt if my previous employer can give me due to this internal problem the company is experiencing.
    Also since jan 2012, we experience some irregularities with our compensation/salary (late and no salaries at all) and i’m not sure if our taxes are processed at the moment.
    As for the BIR form 1902, can I get it directly from my RDO?
    How can i go around this problem? thanks in advance.

    1. Hi Mark, sorry for this very late reply. It seems I overlooked your query. Jan 2011 to Dec 2012??? Your probably referring to your 2316 that covers Jan 2011 to Dec 2011 not Dec 2012. Di pa tapos ang taon. At ang tinukoy ng Jan 2011 to Dec 2011 ay yun taxes na withhold ng dati mong employer for the year 2011 only.

      Your New EMPLOYER is probably asking your Jan 2012 because you might have indicated to them that you were employed with your previous employer up to that month.

      This is why they would likely ask you for the 2316 certificate of your previous employer so that they can add this up for entire year of 2012. For your new employer will consolidate your taxes for year 2012. That is if you will be still with them till the end of the year.

      If not, your next employer would do so. And will again require you to submit those certificate 2316.

      If your previous employer is unable to give you this 2316. Your next option would be to inform your new employer on this concern. That way they may opt to start you off as if your were not employed on that particular month. For the simple reason that your previous employer either refuses to provide you this 2316 or simply unable to due to the internal problems you mentioned. The 2316 certificate is a certificate attested by ones EMPLOYER and not the BIR.

      You may also file a complaint with BIR branch that handles the business address of your previous employer if you wish to do so. If not you can show your new employer that despite the fact your previous employer could not provide you with your 2316, due to the internal problems they are facing you decided not to pursue your 2316 or any complaint against them for the company is already having a great deal of problems coping up. That way your new employer would see a good side of you hopefully. This is just my two cents on the matter.

      The BIR form 1902 is an Application for a TIN. If you already have one then you don’t need to submit it, especially if you no longer kept a copy of it with you. Nor can you get a copy of your application with your RDO. For when you are given your TIN, thats it. Your 1902 document with that BIR branch will not be stored but discarded as they already electronically stored your file in the BIRs database and gave you your TIN.

      Your next option is to request a TIN card for that same purpose. To prove that you have an existing TIN that is assigned under your name.

      Don’t make the mistake for submitting another application for TIN as we are not allowed to have multiple TINs. One can be penalize for as much as 1000 pesos.

      Hope this info has helped you out. Good day.

  149. Good Day!

    Yung 2316 or ITR ko po ay ayaw ibigay sa akin ng employer ko kasi me babayaran daw ako na 5k sa Insurance. Di ba wala naman po kinalaman ang tax na binabayaran ko at kinakaltas nila sa insurance? Is there any ways for me to get my 2316? kelangan ko po kasi yung ITR sa requirements ko. Pls. Help. Thanks po!

    1. Good day Wilma,

      You can file a complaint against your employer with the BIR branch handling the business address of your previous employer. Your ITR has nothing to do with INSURANCE, unless you agreed to pay for it. If not, then ask them where is the CONTRACT of that INSURANCE that you agreed to pay. If they cannot provide it then its just an excuse to divert the issue of them providing you with that 2316 certificate.

      The are REQUIRED by the BIR to issue that 2316 certificate. If they refuse they you can file a complaint with BIR. Have your complaint notarized and received with the BIR branch handling the business address of your previous employer. That way you have a document attesting to your previous employer non compliance with the BIR’s policy.

      Under BIRs policy the employer are the ones who certify the 2316 not BIR. So should an employer refuses to provide this you need to file a formal complaint. To make it a legal document you need to have it notarized before you file it with BIR. The received copy is your evidence that your previous employer REFUSED to comply and give you your 2316.

      This is unfortunate but it happens a lot. Although we may not be given the 2316 by this type of employers at least we filed a formal complaint attesting to the non compliance of the said employer.

  150. Hi, I hope you can help me:

    My daughter was born last April 19 of this year, my husband left for Qatar on April 25th of this year also to look for a job, so obviously hindi na nya na-update yung info nya sa BIR regarding his additional exemption and since he was unemployed as January of this year (fyi, he was a minimum wage earner last year during his employment) never nya pa na-claim yung baby namin. My questions are:

    1. Since he’s unemployed as of this date, I want to claim our baby as my qualified dependent for the additional exemption sa BIR, does he need to execute pa a waiver (annex F)? Kasi one of the declarations sa waiver is:
    1. That my wife and I are both income earners;
    eh hindi naman siya income earner so hindi sya mag-kaqualify.

    2. Dun sa waiver merong portion ng acknowledgment of husband’s waiver, since unemployed nga siya hindi rin siya qualified ng mag-fill up ng portion na to, do we leave this part blank then? Or we need his previous employer to have this part acknowledged pa?

    3. DO you think it is best to put him under Unemployed sa Part II No. 10 part ng BIR form 2305 instead na Employed Abroad although nasa abroad nga sya now pero wala pa rin syang nahahanap na work dun?

    4. Is it okay to have the waiver scanned and emailed to me na lang instead na ipa-courier pa?

    Sorry kung medyo marami. Thanks in advance.

    1. Hi Miss Ayuste,

      1. Yes, your husband needs to execute that waiver. Annex F is just a format we can follow. If there are elements like no. 1 is not applicable in your case you may delete it. As you can see this annex is in WORD format and it is editable.

      2. Again if that portion is not applicable to you. You can edit this out.

      3. Just state what is presently accurate on the status of work of your husband. Either way the waiver will still transfer the additional exemptions to you.

      4.I believe so in your case. But have it notarized of course once you get the signed document.

      Hope the info has help you out.

  151. May concern Lang po ako ..may binigay po kasi yung new employer ko na mga forms para sa bir and those forms are 1902 , 1905 , and 2305 ..I’m not familiar po kasi with those forms at Kung para San.. I found out po kasi na yung RDO ng previous employer ko is the same ng new employer ko po..so anong form po yung dap at kong gamitin and para San po yung May concern Lang po ako ..may binigay po kasi yung new employer ko na mga forms para sa bir and those forms are 1902 , 1905 , and 2305 ..I’m not familiar po kasi with those forms at Kung para San.. I found out po kasi na yung RDO ng previous employer ko is the same ng new employer ko po..so anong form po yung dap at kong gamitin and para San po yung mga forms na binigay..thank you and one last question ako po ba yung spat pumunta sa bir para ayusin Ito?mga forms na binigay..thank you and one last question ako po ba yung spat pumunta sa bir para ayusin Ito?

    1. Hi Agave,

      1902 is application for TIN if do not have one yet. If you do. Then do not fill out this form.

      1905 usually is a form used for a lot of things. But in your case it would probably for transferring your TIN registration from your previous RDO to the new RDO of your new employer. But in your case this not applicable as your new employer is also with the RDO of your old employer.

      2305 is for update of your information if you get married or if you have an additional dependent child and for informing BIR of your new employer. Wherein, in that form there is a portion for your employer to fill out before submitting to your RDO.

      For your last question, maari po kayo ang magfile nito o kung meron liason officer and opisina ninyo para gawin ito nasa sa inyo po yun.

      Hope this info has helped you out. Do visit also http://www.tomtax.blogspot.com.

  152. Ako na lang po nagwowork s family nmin.. Ung parents ko kasi retired na kaso wala pa silang 60 , then may 2 ko kapatid 21 yrs old below pa..

    Im single and head of the family. Ma-qualified as dependents po ba, pede un parents at kapatid ko??

    Thank you!

  153. good morning po.

    ask ko lang po panu kung di pa po ko nakapag file ng tin pero naka pag start na ko sa job kasi po ung form natagalan sa employer ko kasi po nasa tarlac pa po at ako base sa pangasinan kaya inabot ng mga mahigit 2 mos bagu naifile. Nung dumating ako sa bir penagpenalty ako ng 1000.00 valid po ba yun? kasi yung iba kung kilala hindi naman po pinag penalty mas matagal pa nga po sa 2 mos pero walang binayadan kahit isang sentimo. paano po ba yun? salamat po.

    1. Hi Myla, ano po ba ibig ninyo sabihin “nakapagfile ng TIN”?

      Ang pagkuha po ng TIN ay walang bayad. Bakit ka pinag penalty daw? dahil late filing ng application for TIN???

      Pakilinaw po. Dahil gaya ng sinasabi ko ang Application for TIN ay WALANG BAYAD.

  154. hi..richard here..i would just like to ask on how can I transfer my TIN number from Makati to san juan..my current employer as me to do so. What are the forms that I need to do this?thank you..

  155. Hello :) I am a fresh grad and is about to start my first job, i dont have my tin no. or any other govt IDs yet, and for my pre-employment requirements i was given BIR forms 1902, 1905 and 2305. I am wondering if i am supposed to fill out all 3 forms and is there a registration fee for first timers? is there a separate application if i want to have a TIN ID? thank you!

    1. Hi Kathleen, the 1902 is the application for a TIN for those who do not have one yet.

      Just remember we can only have ONE TIN.

      For a better understanding on TIN read this:

      http://www.tomtax.blogspot.com/2010/10/things-you-need-know-about-your-bir-tin.html

      Using BIR form 1902 TIN for EMPLOYMENT read this:

      http://www.tomtax.blogspot.com/2011/09/tin-for-employment.html

      BIR form 1905 has many uses but mostly for employees who are required to transfer their TIN from their original RDO or BIR branch to the BIR branch of their NEW EMPLOYER. Since your new then this is not for you.

      The BIR form 2305 again has several uses. One of which is if you get married and you need to update your status with BIR. This would be the form and the attachment would be the marriage cert. This is also the form to used once an employee has transferred his/her TIN to the NEW RDO or NEW BIR BRANCH. They are required to submit to the NEW RDO this form as this also has a portion for EMPLOYERs which will inform BIR that you are employed with that company.

      Again this may not be applied in your case as you do not have a TIN yet. So the form 1902 has also a portion for our EMPLOYER. So when you submit this be sure that after you filled out your portion let your EMPLOYER fill out their part on that form before submission to the BIR BRANCH where your EMPLOYER files their taxes or where they are also registered with.

  156. Hi, badly need your advice on this. I am applying for an online job and my employer is asking for my TIN (which I don’t have). I went to the BIR office and tried to apply for a TIN but was told that I have to get my TIN in Manila because that’s where the company is. But this is a home based online job and though the company is based in Manila, I will be working from home which is here in Pampanga. Will that ruling still hold? Actually, I asked the BIR officer I talked to the same question but he just brushed me aside and called the next person in line. hmmp. :)

    Thanks.

    1. Hi Kimlati, if you state that your employer is based in Manila that response would likely be accurate.

      Remember that BIRs basis is not between your arrangement with that company whether its for an online job or otherwise but where your EMPLOYERs business address is.

      Thats why you are directed to the BIR branch which handles your EMPLOYERs business address.

      If you say your EMPLOYER is located in Manila. BIR will direct you to the BIR branch that handles that office. Especially if that office does not have any branch in your area. Its somehow like a reporter who is employed by a newspaper but his assignment is far from his office. Who just regularly sends his/her reports and does not need to come in like a regular employee.

  157. ahm ganito po yun sir march 26 po ako nagstart sa job at nakapag file ako ng application ng mga june na po sabi sakin my penalty na daw po yun na 1000 pesos. nalate po ako sa pagbigay ng form kasi po hindi po sakin agad nabigay yung form para sa application ng tin id.

    may sinabi pa po yung employee ng bir ng calasiao na pwede daw ako gumawa ng letter para mareduce yung 1000 sa 500. kung libre po kumuwa ng tin id anu po magandang gawin ko kasi nga po pinagbabayad ako. at sir madame po ko kilala mas late pa na nagfile sakin at walang penalty na siningil.

    1. Hi Myla, wala po akong alam na penalty dahil na late sa pag apply ng TIN CARD. Sa mga empleyado po ay walang ganun akong alam.

      Ang alam ko mapepenalize ka lang kung nalaman nila na may MULTIPLE TINs ka. Yun ay may penalty ng 1000.

      Alamin mo saan sa schedule of penalties yun sinasabi nila. Para malinaw ang basehan. Anong regulasyon ng BIR ang basehan kamo nila?

      Ang condition na sabi mo ay EMPLEYADO ka kamo di po ba? March 26 ka nagstart at June nagsubmit ng form 1902 for application of TIN tama ba?

      Kausapin mo yun head ng TSS section nila o yun registration section kunin mo pangalan para malinaw.

      Nagpasa ka ba ng BIR form 1902 attached yun copy Birth certificate mo? Sa normal na procedure ng BIR pinaprocess nila agad ito kung alam nilang wala ka pang dating TIN.

      Ang masama lang kung nalaman nila na may MULTIPLE TINs ka dahil may penalty yun ng 1000.

  158. Hi! I have a TIN and ID issued by the BIR near us. I applied for it last year because I know it is one of the requirements for employment and I was after the ID (just in case I needed an ID aside from my passport since my school ID isn’t valid anymore, having recently graduated). Thing is, we had it done by someone we know who is an officer there. She just required me to give her a copy of my birth certificate. When it was done, I got my ID and I was given Form 1902 (some parts were filled out by the officer), which I have not yet passed since I am not yet employed (I do help out with our family business but I am not getting wages). I plan to look for work now and I was wondering if I might encounter issues with regards to my TIN and non-passing of the Form 1902. Thank you very much! :)

    1. Hi Tiff, have your TIN number verified if it is valid and to which RDO or BIR branch it is currently registered.

      Things you should know about your TIN:

      http://www.tomtax.blogspot.com/2010/10/things-you-need-know-about-your-bir-tin.html

      Other important information you will need later on:

      http://www.tomtax.blogspot.com/search/label/BIR%20TIN

      Should you have any other concerns just post it here or my other blog. http://www.tomtax.blogspot.com

  159. Hello good day po!
    asking lang po ako about sa passbook ng mama ko, she passed away last yr pa po hinihingi ng bangko ang BIR certificate. Tama po bha na ang kukunin ko sa BIR ay estate tax? at anu anu po ang proseso para makuha namin ang pera sa bangko…please help ….

    1. Hi Jenny, my sincere condolences to your family. Yes, kelangan mo ma settle and estate tax. Using BIR form 1801 nandun sa likod ng form and requirements. Choose only whats applicable in your case. The Estate tax return refers not only to the bank accounts owned by your Mom but also would include properties under her name.

      Click the link below to view a copy of this form:
      ftp://ftp.bir.gov.ph/webadmin1/pdf/16261801%20(final).pdf

      At the last part of this form are the information on the documentary requirements applicable to you and the deadline.

      The bank requires the proof of payment or certification from BIR of this tax return for them to allow the release of the money in the bank. Or if your Mom has properties under her name BIR will issue Certificate Authorizing Registration or CAR that is required by the LGU REgister of Deeds so heirs can transfer the properties under their names.

      Hope this info helps you out. Good day.

  160. Good day po! Nung first week po ng july nagregister ako for the first time for my own tin number, however, di ako natuloy sa unang work ko po and was now in a different city with a different company. Ano po ang gagagwin ko para from taguig sa mandaluyong na po ako nakaregister and what forms po ang gagamitin ko? Since i never started my first job supposed to be, okay lang po ba magpalipat ako ng registration kahit never pa ako nakakapagbayad ng tax before. Wala po bang kaso yun pagpapalipat ko ng city kaagad? Thank you po!

    1. Kathleen, ok lang po magpa transfer kung dun na po kayo ngayon sa Mandaluyong.

      Papasa ninyo ang request for transfer sa RDO ng Taguig.

      Wala po akong nakikitang kaso sa paglipat ayun nabangit ninyo. Good day po.

  161. Good day po, I badly need your advice. Magpapalipat po sana ako ng RDO (dahil requirement sa company ko) kaso hindi daw pwede ilipat dahil meron daw ako mga open cases at utang (24 cases). Noong araw ko lang din na yun nalaman na naka PROFESSIONAL pala yung status ko kahit hindi naman ako professional, nagkamali lang ever since noong nag apply ako using ETIN 5years ago. Tanong ko lang po kung anong gagawin ko para mapalipat ko yung RDO ko, hindi magbayad ng 24 cases, at magiba ako ng cases status from professional to local employee? Thank you po

    1. Hi Dan, you need to settle this with your BIR branch. May document ka ba na magpapatunay na empleyado ka lang nung mga panahon na yun? Hindi po kasi dahilan na magkamali kayo dahil may instruction po ang eTIN ukol sa gayon registration. Liban nalang po hindi ninyo inunawa o binasa mabuti ang requirements ng gayon registration.

      Kung nagkamali man kayo. Kelangan ilagay ninyo sa isang pormal at notaryadong dokumento. Alamin ninyo magkano ang kelangan para ma settle ang penalties para mapa cancel o ma update ang registration ninyo to EMPLOYEE. Pagnalaman ninyo kung magkano. Tsaka kayo mag request sa RDO para mababaan ito.

      Ang importante po ma settle na ninyo ito agad.

  162. Good day!

    I am single with 2 kids, i have already filed my 1st child as my additional dependent. Is it allowed that my partner will file our 2nd child to be his additional dependent? We are not married but my children is using his surname.

    Thanks a lot in advance.

    have a nice day!

    1. Hi Klang, your partner should have a legal document attesting that he legally adopted your children. It is required by BIR when he updates his registration for additional dependent.

      Hope this info helps you out. Have a nice day too.

  163. Hi! I hope this blog is still active. I have the same scenario and I am so stress these past few days. I already tried different options. I already contacted my previous employer to ask for a help but they told me that I should be the one to process the transfer of my RDO. I already coordinated to BIR Manila and gladly there’s someone assisted me. She told me that she can transfer my records through e-mail transactions, So I scanned my BIR form and submitted it to her. And after she will coordinate to BIR Cebu and I will wait for 5 working days to know and to check if my records are already transferred. Now the only thing that I am worried about is how can I have the other copy which have a receipt stamp because the new employer that I will be working to required to submit it. So, I called the BIR Cebu this last day and I am about to send them the 1905 form thru fax but then all fax available here in my place does not offer long distance services. So I got an idea that how about to send it through LBC but then I’ve been trying to call them again no one is answering my call. So in this case can you give me another way to help me out in processing my RDO transfer. Any person that I can contact or other number that surely attend my call.

    By the way, Here’s the number that I am trying to contact 032-2316065. And my RDO details are old RDO 081 in
    Cebu and to be transferred RDO 025B in Bulacan.

    So I am looking forward that there is someone here that can help me.

    Lastly, do I really need to submit the receipt stamp copy of 1905 from my previous rdo?

    Thanks, :)

    Sana makareply po kayu agad.

  164. Hi! Gusto ko sanang ako ang mag-claim ng exemption instead of my husband who is an OFW presently working in the Middle East. Hinihingan ako ng HR Dept namin ng certificate of waiver. Do I really have to get a waiver from my husband? I know that an OFW is tax-exempt so hindi rin naman nya magagamit yung exemption. Is there another document that I can submit to the HR Dept para ako na lang ang mag-claim ng exemption instead of submitting the WAIVER OF RIGHT
    TO CLAIM EXEMPTIONS OF QUALIFIED DEPENDENT CHILDREN galing sa asawa kong nasa ibang bansa?

    Thank you po in advance!

    1. Yes Marjorie, you really do have to get that waiver. Hindi rin po question ang pagiging OFW ng inyong Mister sa usaping ito. Ang kalimitang ginagawa po ng tulad sa situation ninyo ay ipa fill ang asawa ninyo sa waiver a ipa scan. Send thru email.

      Pagdating sa iyo ng document sa email. Ipa print at ipa photo copy at ipa notarize. Para sa copy nitong waiver na Annex F sa Revenue Regulation 10-2008 punta ka sa post na ito:

      http://tomtax.blogspot.com/p/bir-files.html

      Scroll down under sa nasabing regulation may ANNEX F dun. Click ninyo para ma download ang kopya ng WAIVER na ito. Email ninyo ito sa inyo asawa. O bigay mo ang link para download niya.

  165. Hi! I started working in this company based in Makati, and base sa lahat ng nabasa ko dito sa blog na ito, hindi natransfer ang RDO ko from San Pedro, Laguna to Makati. Pero yung employer ko binabawasan ako ng tax since year 2009 hanggang ngayon.
    Ano po ba ang mga kumplikasyon nito? makakahingi ba ako ng ITR 2316 sa employer ko, kailangan ko kasi? Nareremit po ba yung mga kinakaltas sa akin na tax sa TIN ko? If hindi, makukuha ko ba iyon sa employer ko?
    Salamat po.

    1. Hi Lorena, under po kasi sa policy ng BIR. Required po talaga ang mga EMPLOYERs na magwithheld ng tax sa kanilang mga empleyado kahit wala pa silang mga TIN.

      Ang kumplikasyon lang sa hindi po pagtransfer ng inyong TIN ay sa RDO na may hawak sa kasalukuyang mong trabaho ay hindi ma paprocess po ang ano mang request ninyo for update pagkat ang inyong TIN ay naroon pa rin sa dati ninyo RDO sa San Pedro, Laguna ayun sa inyong salaysay.

      Opo, makakahingi pa rin kayo ng 2316 dahil ang kasalulkuyan mong employer ang nagkaltas ng tax. Natural lang po na dapat din silang magbigay sa inyo ng 2316 certificate ukol sa taxes na na withheld nila sa inyo. Yun dokumento na ito ang nagpapatunay na na-remit o nabayad ng ating employer ang ating tax.

      Hindi po na reremit ang tax ninyo sa inyong TIN. Hindi po dapat itulad ang TIN sa BANK ACCOUNT. Hindi po gayon ang TIN natin.

      Kaya nga po kahit wala pang TIN ang isang EMPLEYADO, required na po ang EMPLOYER magkaltas ng TAX sa sahod nila at ibayad sa BIR on a monthly basis.

      welcome po. Good day.

  166. Hi! I wish to apply for a TIN however I’m still a student. Is that possible? Where should I apply for one?

    1. Yes, depending on your reason or where you will use the TIN for.

      For employment you will use the 1902 form. But it also requires an employer to fill out the employer information part of the said form. The BIR branch who will process it is the BIR branch that handles the business address of that company.

      Usually students require a TIN for requesting for a drivers license. See this post:

      http://www.tomtax.blogspot.com/2011/09/how-to-apply-for-tin-for-drivers.html

      Hope this info helps you out. Just remember you can only have one TIN.

  167. Hello! I’m so grateful I bumped into this helpful

    and informative blog.

    This is the scenario:

    I got my first job dated July-February of 2011.

    From there, I resigned, got cleared and I got my

    form 2316. (no problem!!)

    Then here comes my next employer from June

    2011-March 2012 who did not require for the

    said form when I started working (which really

    bugged me a bit but I just ignored it). Now, the

    problem is, I quit my job with this second

    employer and I wasn’t cleared from them. Now

    I’m planning to apply for a work again with a

    different company and I’m pretty sure that they’ll

    gonna require for my form 2316. I really don’t

    know what to do if that will happen, (knowing

    that I can’t present that form). Would that be a

    MAJOR PROBLEM then if I’ll take the chance

    to work with another company? Can you please

    help me? I’m sooooooo bothered with this issue

    right now.

    By the way, I’m also quite confused because in

    my payslip there’s no indication that I’m deducted

    for the tax since all that were stated there are just

    the SSS, PHIC and HDMF deductions… (which

    means they haven’t filed any forms in BIR in

    connection with me as their employee?? am I

    right?)
    And I believe my salary is below the miminum

    wage. =(

    So, what should I do regarding with this matter

    now?

    I’d really appreciate your reply.
    Thank you and God bless..

  168. Hello! I’m so grateful I bumped into this helpful and informative blog.

    This is the scenario:

    I got my first job dated July-February of 2011. From there, I resigned, got cleared and I got my form 2316. (no problem!!)

    Then here comes my next employer from June 2011-March 2012 who did not require for the said form when I started working (which really bugged me a bit but I just ignored it). Now, the problem is, I quit my job with this second employer and I wasn’t cleared from them. Now I’m planning to apply for a work again with a different company and I’m pretty sure that they’ll gonna require for my form 2316. I really don’t
    know what to do if that will happen, (knowing that I can’t present that form). Would that be a MAJOR PROBLEM then if I’ll take the chance to work with another company? Can you please help me? I’m sooooooo bothered with this issue right now.

    By the way, I’m also quite confused because in my payslip there’s no indication that I’m deducted for the tax since all that were stated there are just the SSS, PHIC and HDMF deductions… (which means they haven’t filed any forms in BIR in connection with me as their employee?? am I right?) And I believe my salary is below the miminum wage. =(

    So, what should I do regarding with this matter now?

    I’d really appreciate your reply.
    Thank you and God bless..

    1. Hi Gio, your previous employer is required by the BIR to give you a 2316. Even if you are a Minimum Wage Earner (MWE) an EMPLOYER is still required to give this 2316 certificate to their employees.

      The Revenue Regulation 8-2010 in page 30:

      ftp://ftp.bir.gov.ph/webadmin1/pdf/42126rr%20no.%2010-2008.pdf

      This requires EMPLOYERs to provide their EMPLOYEEs this 2316 even if that EMPLOYEE is a Minimum Wage Earner (MWE) who are exempt from Income Tax.

      Take note also under Revenue Regulation 2-98, Employers are given:

      “SECTION 2.83.7. Extension of Time for Furnishing Statements to Employee. — An extension of time, not exceeding thirty (30) days, within which to furnish the Certificate of Income Tax Withheld on Compensation (Form No. 2316) required by Sec. 2.83 of these Regulations upon termination of employment is hereby granted to any employer with respect to any employee whose employment is terminated during the calendar year. …. but when such expectation cease to exist, the statement must be furnished within thirty (30) days from the date of termination of employment. The extension mentioned under this Section refers to extension of time for furnishing the Certificate of Income Tax Withheld on Compensation (Form No. 2316) upon termination of employment.”

      With regards to your other concern. You are not withheld any tax because as you said you are below Minimum Wage Earner. Thus exempt from Income Tax.

  169. i just joined a new company and submitted my 2316 (single) and 2305 (M2) to my new employer. however, they said that i need to submit my stamped 1905 first to update my RDO from mandaluyong to pasig before my tax exemption status can be changed to M2. i am being taxed as single despite submitting 2305 (M2) with all the necessary documents. so do i really need to submit my 1905 before my 2305 can take effect as well?

    1. Yes, you need to transfer your TIN registration to your new RDO in Pasig since your 2305 cannot be processed by the RDO in Pasig since your registration is still with the RDO in Mandaluyong.

      As you can see your 2305 has also a portion for EMPLOYER INFORMATION where your NEW EMPLOYER is required to fill out and should be submitted with your NEW RDO.

      Now if you do that without doing first the transfer of your TIN registration using 1905. The RDO in Pasig cannot process your 2305 application. Why? because your registration is still with RDO in Mandaluyong.

      Hope this info has help you out. Good day.

  170. hi gud eve po ask ko lng kasi po almost 2 years ng walang work un husband ko. Anong BIR form ang kelangan ko. Need ko lang ng certificate of un eployment requirement kc un sa pagkuha ng scholarship ng anak ko. As of this time nag aaply pa lng sya. Thanks in advance and really appreciate your reply.

    1. Evangeline, wala pong BIR form diyan. Magpapagawa kayo ng “Certificate of No Income” sa isang Notary public. Dapat notarized ang nasabing affidavit. Dahil ito ang kelangan na maipasa ng inyong asawa sa BIR branch na may hawak ng kanyang TIN.

      Hindi po kahit saang BIR branch ninyo ito ibibigay. Yung BIR branch lang po na may hawak ng TIN ng inyong asawa.

      Para makapag request kayo ng Certificate of Non Filing for purposes of scholarship.

  171. Hi po! I got my tin thru BIR 1904 which is necessary for my driver’s license. Now I’m about to be employed to a company in makati. Do I need to fill up the form 1905 to change rdo or the 1902? Thanks in advance!

    1. Hi Jeffrey, if your RDO or BIR is not the same with your new EMPLOYER then you may need to transfer your TIN using 1905. If your RDO is the same with your new employer then you need not use the said form.

      The 1902 is to update your TIN registration. This is needed. Anyway, read the post below to help you out in this concern:

      http://tomtax.blogspot.com/2012/10/how-to-update-tins-acquired-thru-1904.html

  172. in my last few months of pay with my employer, i was being taxed as single. i just recently changed it to M2 and my ast pay shows adjustments in tax. but i’m wondering if the employer should adjust me too for my last pays as single? or do i get a tax refund at the end of the year?

    1. Hi Mike, your accounting should adjust it before the year ends as the effect of your status as M2 will be applied for the entire taxable year. Employers accounting are required to compute the right tax. For if not they will be required by BIR to refund the employee for excess tax they withheld and be subject to the penalties under BIRs regulation. Anyway, tax refunds is based the premise that the tax withheld from your pay was greater than your actual tax due. In that case an employer maybe penalize as I mentioned earlier. Employers who are aware of this will not likely to do this.

  173. Good day po. Need ur advise po.. I already filled in 2305 form to update my status and my dependent, so single with dependent na po ako. Now, my ER told me to transfer first my RDO in order my 2305 to take effect. Nabasa ku po kasi dito na isa lang dapat magkarga ng dependent. In my case kasi married na po ako pero hindi pa ako nagpapa change status yung husband ku pa lang at nakarga na din nya yun baby ku. Nasubmit ku na po yun 2305 (indicated my baby as dependent)ku sa HR namin at plano ku na din po mag transact ng 1905 nxt wek. Kung ma transfer ku na RDO ku hindi ba magiging kumplikado lang kasi claimed na po yun baby ku tapos gusto ku pa e-claim. Ano po ba ang tama? Hope to hear your reply po. Salamat.

    1. Kath, isa lang po ang allowed ng BIR na magclaim ng dependent. The required document for your qualified dependent is the birth certificate which should indicate the father of the child.

      So hindi po kayo allowed to claim that dependent as it would naturally fall with the father of the child.

      Kung papalabasin ninyo na unwed mother kyo. You may be required to submit a notarized affidavit stating as such. Legal document ito na pupuwede maglagay sa inyo sa alanganing posisyon. Dahil sabi ninyo nagdeclare na ang inyong Mister na kasal kayo at na claim ang inyong anak as dependent.

      Ang tama po ay isa lang ang allowed na magclaim at nasabi ninyo na nga po ang inyong asawa na po ang nagclaim.

  174. Hello—

    Pwede ba ako mag waiver to claim the Additional Exemption. My wife is unemployed already. We have 1 child.

    1. Same process din nun pina waive ninyo in behalf of your wife. Ngayon naman since your wife is unemployed at ikaw naman ang employed. Same process but this time your wife will make the waiver in your behalf.

  175. Hi…
    I am single and I want to know how to or what form do i need to fill up to include my parents as my dependents. tnx a lot

  176. hi,
    ask ko lang po kng anung form ang gagamitin ko sa pag aapply ng TIN. First time ko pong mag apply ng TIN number…hinahanapan po kasi ako ng TIN number nung pinag aapplyan ko na work…i hope you can hepl me…thanks!!!

  177. Good day sir, Ask lang po ako, nagresign po ako sa previous employer ko since oct. 29, 2009 pa po, then ang 2316 na form po na nasa akin is for the year 2008, jan 1 to dec 31 period po base sa 2316 ko.. Halos mag 3 years na po akong di nagwork kasi po nag pursue po ako ng engineering course. So if ever po ba na mag apply ako dis year 2012, ano po kayang hahanapin sakin ng prospective employer ko specially BIR documents such as?? Salamat po Sir in advance.

    1. Hi Yends, ang tatangap na employer sa iyo ay maaring gustong malaman ang TIN mo. At malamang magrerequire din ng 2316 sa previous employer mo. Kung wala di inform mo lang sila ukol dun.

      Ang TIN mo nakaregister ito sa isang BIR branch or RDO. So alamin mo kung saan, tawag ka sa BIRCC 981-8888. At kung hindi ito ang BIR branch ng employer mo. Malamang po ay rerequire ka na ipa transfer sa BIR branch ng inyong EMPLOYER ang inyong TIN.

      Dapat po may TIN card kayo para. Kung wala pa basahin ninyo ang post na ito sa baba:

      http://tomtax.blogspot.com/2011/09/how-to-get-tin-card.html

  178. Hello,

    Kelangan ko pa ho ba magsubmit ng form 2305, wala naman po akong dependents nor gotten married, required kasi ng bagong employer. Form 1905 was already submitted to my old rdo and stamped na. Takes 3-5 days daw but do i really need to submit 2305 para maupdaye ako to mandaluyong kahit na ni changes to kids or spouses?

    1. Opo, ang 2305 kasi may part dun para sa EMPLOYER na dapat i-fill up.

      To inform your new RDO that your employer has a new employee as EMPLOYERs are required to submit list of their employees with regards to withholding taxes.

      Verify first with BIRCC 981-8888 if your TIN has already been transferred before filing the 2305 with your new RDO.

      Although you may have registered with your OLD RDO your current status and dependents.

      You may need to include this information also in your 2305 as your new RDO will accept your application that includes those information which your new employer should know.

      As you can see, your employer will base there computation on this document which you have filed with your new RDO.

      Employers usually will not request information on your status with BIR. They will get this thru information you indicate in your 2305.

      This is why you are required by your employer to do this. So whether or not your info was already updated in your OLD RDO. You need to indicate it in your 2305 duly received by your new RDO as the information you place in your 2305 will be your EMPLOYERs basis in computation of your withholding tax.

  179. Good Day! I do not have a TIN and my employer withhold tax from my compensation for many months.Do I need to provide my TIN to employer to remit withhold tax to BIR? Can my employer remit the withhold tax to BIR without my TIN given? What are normally the information provided to BIR?

    My friend happen to provide wrong TIN to employer, will it mess up her withhold tax to BIR?

    Thank you!

    1. Yes, employers are required to withhold tax even if an employee does not have any TIN yet.

      Here are some that might help you out with regards to TIN:

      http://www.tomtax.blogspot.com/search/label/BIR%20TIN

  180. Also follow up question:

    This will be my secobd employer for the year, the first one thy gave me 1905 and 2305 as well and savi nila sila na daw magpproccess. So im kid of confused what to put sa 2305 since they really did not process it and sa original rdo parin ako nandon (which is makati, but secobd employer should have been pasig) my current employer is sa manadaluyong ngayon but since di nalaakd ng second employer paano yun? Kinda weird cause i have the second iTR from the previous employer.

    By the way i verifued te info kung saan parin ako nakaregister thru the bir hotline they said atill rdo ortyseven, no changes o pasig whatsover.

    1. You need to transfer your TIN registration with the BIR branch that handles the business address of your current employer. Using 1905. If your TIN is with the same RDO or BIR branch of your current employer then no need to transfer.

      The 2305 is required to be filed as basis of your CURRENT EMPLOYER or NEW EMPLOYER who will be computing your withholding tax.

      TAXPAYER INFORMATION is classified information not public. Only the owner of the TIN can verify his or her info with BIR. Thus EMPLOYERs knowing this would need to require their employees to submit a 2305 update indicating their dependents as well as EMPLOYER INFORMATION which will be filled by your NEW EMPLOYER.

      You are required to submit this 2305 to the BIR. The duly received copy will then be submitted to your NEW EMPLOYER as their reference.

      So DO NOT think that your EMPLOYER can just call your RDO to check your status or information to apply in the computation of your withholding tax.

      This is the reason NEW EMPLOYERs require this.

  181. Hi good day po ask ko lng sna,,,,last jan.2011 my rate po sa trbaho ko n 404.00php..minimum po kaso binigyan po ako ng 405.00php rate per day so above minimum n po kaya payable po ako ng tax ksi above minimum n ko knowing n 1.00php lng ung difference…hindi ko po alam n ganun binigay sa kin….ung cover nya jan.- dec.2011,,kinkaltsan ako ng tax ng agency pero d p ko nkkkuha ng refund magrequest daw po ako ng form 2316 for verification sa agency kung nbbyadan ng agency ung tax ko,,,,liable po ung agency dito f d nbbgay ung tax n kinkaltas skin lalo n kung d nhuhulog sa bir?thnk you po

    1. Kung kinaltasan kayo dahil above minimum na kayo. Kelangan magbigay din ang company ng 2316 at indicate ang amount na na withhold nila.

      Kung hindi sila magbibigay. Maari pong i-complain sa BIR branch na nakakasakop ng business address ng nasabing kompanya.

      Ang tax refund ay base kung mas mataas pa ang na withhold sa inyo kesa sa tax due.

      Kapag ganun may penalty po ang office o company na hindi accurate ang pag compute nila sa tax na dapat nila mawithheld.

  182. hello po! wala pa po akong tin number paano po ba mag-applay ng tin number sa bir? ako po ay isang seaman kabababa ko lang ng barko. Anu po ba mga requirements? May nakapagsabi na Exempted daw kaming mga seaman sa income tax return? ang agency ko po ay sa intramuros pero nakatira po ako dito sa aklan. Saan po ba ako magpa-file ng application form dito po ba sa BIR kalibo or sa BIR intramuros? maraming salamat po!

    1. I suggest sa residential address ninyo nalang po. Sa BIR Kalibo. BIR form 1904 birth cert. at barangay clearance po attachment.

  183. Hello po! Good pm..Ako po ay married at may isang anak, pareho po kaming may trabaho ng husband ko..hindi po kinakaltasan ng withholding tax ang husband ko kasi minimum wage earner xa…Gusto ko pong iclaim ang anak ko…Nagpadala po ako ng waiver sa asawa ko (SWORN DECLARATION & WAIVER OF RIGHT TO CLAIM EXEMPTIONS OF QUALIFIED DEPENDEDNT CHILDREN) ayaw pong pirmahan ng head nila kasi baka daw po malagay sila sa alanganin.. At ang sabi daw po husband ko lang daw dapat ang magclaim sa anak ko.. anu po bang dapat kong gawin or anung dapat ko pong ipakita na pede ko pong maclaim ang anak ko. valid reason po ba yun? pede po ba talaga silang umayaw dun? salamat po..

    1. Ang waiver po ay pinipirmahan lang po ng HUSBAND in behalf of his wife. Hindi po ito pinipirmahan ng HEAD o kahit na po sino.

      Read this post:

      http://tomtax.blogspot.com/2011/01/how-to-transfer-additional-personal.html

      Hope the info will help you out. Good day.

  184. Good AM! Question lang po on ITR. I plan to apply for a credit card. This year i was part of Company 1 until March 2012. I joined Company 2 June 2012 until present. If i want a copy of my ITR for credit card application, mabibigay po ba ng current employer ko? Thanks!

  185. Hi Mike, ITRs are filed after the end of each taxable year. Ang year 2012 matatapos palang.

    ITRs are filed the following year. On or before April 15 deadline.

    Your employer can give your 2316 certificate only at the end of year 2012. Usually given January. Matagal na ang March.

  186. Hello I just want to ask, what is the difference between TIN and ITR(Income Tax Return?
    I am applying for my tourist visa and i only have Sponsor, and one of the requirements is ITR(income tax return)
    I am unemployed, I have ATM.
    Can I get ITR? and how? and how much to pay monthly for that?
    What kind of form to fill-up?
    Please advice me.

    1. TIN is the taxpayer identification number while ITR is your Income TAx Return which a taxpayer files on or before April 15th deadline. Taxes can be determined based on your monthly income. But your unemployed so it is not something that one has to pay to get this ITR. It is the taxpayers who files this return to the BIR. It is not something that we have to pay monthly to get one. For individuals earning purely compensation BIR Form 1700 is the form one would need. You should inform the ones who require for this doc that you are unemployed and you only have a sponsor for your trip. You cannot file an ITR because you already pointed out that your are unemployed. Sorry for this late reply. I am having problems accessing my blogs in my workplace.

  187. Sir, dito po sa article na ito sinasabi na pwede na gawin dependent ang senior citizen. tama po ba ? at pano iclaim sa employer ?

    http://www.congress.gov.ph/download/basic_15/HB06489.pdf

    1. The house bill is yet to be enacted into a law. Once enacted the BIR will publish a Revenue Regulation on how it can be done.

  188. Hi. I recently got a TIN through Form 1902. I am currently working as consultant. Now, I have just decided to take on a part-time job (independent contractor). So I guess that classifies me as a mixed income earner? What should I do so I won’t have problems in filing my taxes/with the BIR?

    Thank you so much for this site.

  189. I resigned from my previous job September 2012 last year. Now I have a new job and I started work January 2013. My question is do I still need to submit 2316 to my new employer since its already a new taxable year?

  190. Yes, because it is a reference of an employer on how they can apply the correct tax on your compensation under them.

  191. Hello po sa lahat. May problema rin po ako ngayon sa tax ko. Married po with 2 dependents pero di pa ako nkpgpasa ng bir form 2305 noong ipinanganak iyong bunso ko. Ang tanong ko po ay kapag nakafilled up ba ako ng 2305 e pwede pb ako makapagrefund ng over tax ko? Almost 2 years na din po kasi. Ngayon ko lang nalaman na hindi pa pala updated ang status ko sa bir.

  192. goodevening, paano ko po malalaman yung TIN number ko,sa bir pasig po kasi ako inaapplyan ng TIN number ng previous employer ko, tinanong ko na po sa previous employer ko yung TIN ko pero wala na daw po silang record, ano pong dapat kong gawin?

  193. hi can you please help me or give me some advice on what to do coz i had my TIN when i was working in our municipal hall before. it was 2007 when i stopped working on the said office and 2008 i flew abroad working as an OFW. now im here in philippines i want to change my status from single to married. i just want to know if i need to pay some amount for its been 6yrs already that i did not update my income tax.

  194. hi ask lang po kasi last work ko was may 2012 last yr po. may new job na ako this march 2013. pwede ho ba na wag na ako magbigay ng 2316? kasi malaki po ang refund na nakuha ko sa last employer ko. ang kinakatakot ko baka sa new employer ko eh ikaltas nila yung refund? sabi kasi ng ibang kakilala ko i aadjust daw yung refund? eh kelangan ko po ng pera baka ikaltas nila? ty po sa help.

  195. tax evation po ba ang di pag gamit ng o.r official receipt?delivery receipt lng po gamit at probationary receipt.
    ang 1 transaction nya po ina abot ng 500k+

  196. hi po, ask ko lang kung pwede ko ba ireklamo employer ko kasi ayaw nila ako bigyan ng 2316? may training bond kasi akong pinirmahan worth 50k at dapat mag stick ako sa company within a year kung hindi ay babayaran ko ang remaining balance ng training bond plus wala ako makukuhang backpay at hindi ko rin makukuha ang COE ko at 2316. 7mos. lang ako sa company kaya ayaw nila irelease 2316 ko. is there any way para makuha ko yun? thanks

  197. hi i just wanted to ask how can i change my status from married to single since hiwalay na kami and i want to apply for a new job and my TIN status is still married, how can i change it back to single thanks for your reply.

    1. I am not sure, but i think you just have to fill out form 2305, under Part II of the form, check the box next to Legally separated under civil status column, ( i assumed you are legally separated), if you have dependents, check the box under it as well. one of the requirements i think is any legal documents showing that you are separated, and birth certificates of your dependents.

      better call your RDO and ask for assistance. that, or once you have a new job, inform the HR and they should be able to help you. :)

      -Hyejin

  198. Hi birtaxinfo,

    i am living in with the father of my two kids. we are not married. i claim for the tax exemptions, but i am planing to resign next month and not planning to work in the near future. Can my partner now claim the additional tax exemption?

    i read above “your partner should have a legal document attesting that he legally adopted your children. It is required by BIR when he updates his registration for additional dependent.”

    do you mean my partner needs to adopt our kids first before he could claim the exemptions? won’t the birth certififcates be enough? He did sign the acknowledgement at the back of the birth certificate.

  199. saan po makakakuha ng Income Tax Return ng 2012? kailangan po sa pag-retirement this coming 2014, kulang ng 2012 ang Income Tax Return ITR. anong proseso sa pagkuha? salamat

  200. hi im transferring from RDO 051 to 050….

    Sabi po nila i have to go to RDO 051 and get the form 1905 stamped…

    Now my question po is, after i had requested the transfer to RDO 050, can i do the tax update with the form 2305 right away dun sa new RDO ko which is RDO 050?

    Mejo nalito lang po ako dun sa S1 status,… Isa lang dapat ang mag dedeclare na dependent sa anak, either of the mother or ung tatay ma-KASAL man or HINDI? tama po?

    hope to hear from you.
    thanks.

  201. Good Day po,

    May tanong po ako, bago kasi ang employer ko, anong form po ang gagamitin to inform BIR na may new employer na ako. Another po, bagong establish lang po itong new employer ko, gusto ko sanang malaman if may ipapasa akong mga form sa BIR to update them sa mga employees namin, 2012 pa kasi ito ng operate and wala po akong nakitang form related to BIR, only SSS,PHIC and etc lang po, worried lang ako kasi baka may mag audit na taga BIR sa office namin baka may penalty na kami nito. PLEASE help po.

    Maraming Salamat :)

  202. hi! ask ko lng po kasi bago po ako na hire ngayon, pinapa apply po ako ng TIN, im already married w/ one child, my husband has a work pero walang deduction for tax dahil hindi umabot sa minimum ang sahod niya, though matagal na siya sa work. do i still need to submit a waiver of my husband pra ako po magclaim ng additional exemption? kailngan po ba ang pirma ng head ng husband ko sa wiver na yun?

    salamt po…

  203. pa help naman po gusto ko kumuha ng TIN at magkaron sana ng sideline kaya nagfill up ako ng form 1901 via online tapos nalaman ko na may bayad pala kaya hindi ko na tinuloy yung pagpunta sa RDO ko para magbayad ng 500php. hindi ko na din tinuloy yung sideline ko kasi andami palang babayaran.. ano po gagawin ko? pwde ko na ba gamitin yung TIN na nakuha ko sa pagregister sa online sakaling magkawork ako? may penalty po ba yung 500?? diba kapag minimum wage ka wala ka tax? salamat po

  204. hello ask ko lang po may TIN na po kasi ako ginamit ko sa pagkuha ng license ngayon ngkaroon po ako ng first job sabi skin ipatransfer ko dw yung tin sa employer ko muna kasi sa ilocos ko pa nakuha yung TIN ko ngayon pinafillup nya ako ng BIR form2316 habang ala pa yung confirmation na naitransfer na eh 2months nko sawork nag resign ako ng ndi pa naitratransfer yung tin sa employer ko and then ngayon may new employer na ako pinapafillup ako ng form 2316 ok lang ba magfillup?

  205. Good day! I was an employed since 2005 up to July 2013. Ngayon po may new work but under a “Consultancy Contract” ,international firm po kasi; my question are:
    1. Update ko po kasi status ko into Married; ano form dapat ko gamitin?
    2. Ano po requirements?
    3. Talaga po bang 10% ang tax na kakaltasin?
    4: Paano ko po makukuha yung yearly tax return ko?
    Please po I need your help.

  206. Hello po. Tama po ba ang pagkakaintindi ko normally, kapag nagwork ang isang empleyado ng hindi eksakto january, assuming nagsimula sya ng July 2013, pagkatapos semi-monthly po ang deduction ng tax sa kanya, automatically sosobra po ang natax sa empleyado and that employee is entitle for a tax refund in the following year? For example po P9,000 ang semi-monthly income nya with no dependent. Tama po ba ang P1,208.25 ang withholding tax nya based on the tax table? meaning every month me tax syang P2,416.50. So kung july po sya nagstart, that is 6 months. Ang magiging withholding tax nya is 6 x P2,416.50 = P14,499. Pero ang dapat na tax due nya lang is P6,700 lng, computed as follows: P18,000 x 6 = P108,000 less P50,000 personal exemption = P58,000. Ang tax due for P58,000 income is P6,700 lang. Puede po ba pakicheck kung tama po ang pagkakaintindi ko sa pagcompute ng withholding tax at tax due? Malaking tulong po eto kasi isa po kong instructor and I will handle taxation subject… every kelan po ang tax refund?
    Saka last na lang po, kung ang wife po ang may additional exemption dahil may waiver ang husband to claim for that, paano po kung gusto ng husband na sya na ulit ang magclaim ng additional exemption kasi wala na pong work ang wife? Maraming salamat po. Napakalaking tulong po sa amin ng blog ninyo…

  207. Hi, I would like to ask what else i can do regarding the tax exemption. I wanted to claim the exemption for my daughter but my husband does not want to give me a waiver. We are separated and my kid is staying with me and I am the one supporting her. My husband is staying with another girl with another child. Is there a way for me to exempt my child without having to deal with my husband? Thanks!

  208. I got my form 1905 stamped already for transfer to new RDO for my first job.

    I am single with no children.

    I have already my TIN number since I was in high school because the driving school processed for me to have a TIN number so I do not have copy of documents for TIN registration.

    Do I automatically qualify for Personal Exemption of 50,000 pesos? If no, what should I do to avail this exemption? If yes, how can I verify that I can have the said exemption?

    Thanks!

  209. Hi,

    I have read that I can change my status from single to head of the family by filling up BIR Form 2305. But when I downloaded the form, I don’t know on what part of the form shall I indicated that I am head of the family? Also, what are the other requirements needed and do I submit the form to HR or to BIR? Thank you!

  210. hi 2 years ago nagwork ako 3months lang ako pinapasa nman kami ng form para sa TIN pero di ko alam kung naisubmit nila sa BIR so hindi ko alam kung may TIN ako..
    tanong ko kung pwd ba ako magkaroon ng TIN o mag apply kahit wala pa ako work now?

  211. Hi, i have a question. I am in Ilocos and my employer is in Laguna. They suggested that i register online. I just recently registered online and was registered as a professional. An email was sent to me telling me to pay 500 for registration. I have not paid yet the 500. I think i made a mistake by registering as professional. I have now a TIN as a practicing professional but i am employed as of the moment. Should i change my status? What forms do I need? Should I still pay the 500 pesos?
    Please help me. I am a fresh grad and naive about these things.
    Thank you.

  212. Hi.

    I already secured my BIR stamped form 2305 (received last Nov 26,2013) changing my Tax Status from Single to Married with 1 Dependent. Now, for the yearend tax adjustment, our company service center said that my internal application for Change of Tax Status for the year has already lapsed. So, they said the new effective date shall be January 1, 2014.

    Can I still get my Tax Refund for taxable year 2013? Tax adjustment will not reflect on my December 2013 payslip since employer said effective date of my new tax status is next year already. Is there a way I can get my refund for 2013 given I filed my 2305 November 2013 (still within 2013)? How? Will I still be refund by my employer or BIR?

    Thanks much.

  213. security guard po ako dapat po ba ako kaltasan ng tax ng agency khit minimum lng po sahod ko at 1902 po ung gmit ko pa kinuha ko ung tin # pagkuha ng drivers lisence at wla po cla binigay na ibang form from bir,, thanks po

  214. gud pm po.ask ko lang po na yearly po ba ang updating ng bir form 1902? paano po ba makkuha ng tin number kc pag hinihingi ko po sa employer ko d nman naaackaso. saka ask k lang po paano po nagkkaroon ng tax refundable.tnx a lot.

  215. My employer had for few years been using the company name to fill up “Employer name” in 2316 form ko, this year napansin ko mismo personal name ng employer ko instead ang gamit sa 2316 for me to sign , do i have to be worried about this? Single proprietor lang ang company ownership as of now. Pwede ba makatipid ang owner sa ginawa nya change? same pa rin company address po

    salamat po …

  216. what form will i use if im planning to move my business at home for the meantime?
    im currently renting with 1601-e form monthly and since the place we are renting will have a renovation, what form will i use for the ff. 6 months at home?

  217. hi!

    Ung new co. ko hindi ko mabigyan ng 2316 kasi they are requiring me that kung hindi ko sila mabigyan I need to write a letter that I cant give them that form and I have to explain why, may question is para san po kaya ung gagawin ko na letter? Ipapasa po ba un sa bIR? At sa prev. co. ko? Or recordlang ng company nila un? Iam bothered lang bakit nila ako pinagawa nunexplaining I can’t give them that form

  218. It will affect po ba may salary sa new job ko? Kapag hindi ako makapagbigay ng 2316? Kasi syempre mag start sila ulit sa umpisa kpag wala akong maipakita na 2316 from prev compny ko, kung maapektuhan man ano mang yayare?

    Pwde bang payslip na lang ang ibigay? Kpag wla ang bir 2316?

  219. My friend has been employed sept to dec 2013 to campany A then by feb 2014 she was accepted to another co. which is co. B do you think co. B wil still require her to pass a copy of 2316 from co. A? or no need? Coz the tax will start for new taxable year? what do you think? she’s asking me i dont know what to answer..

    and may mga companies bang hindi na nahingi ng 2316 kahit may prev work ang applcants nila?

  220. is this still active??? i hope someone will respond thanks alot!

  221. Hi

    Im a single working mom. I just want to ask do I still need to get a waiver exception from the father of my children even if I’m his mistress. My children are under my surname. I already filed my 2305 form (S2) and BIR received it, now, my employer didn’t update my status because according to them i need to get the waiver of exception from my husband. But like what I’ve said we’re not legally married.

    Hoping for your immediate response…

    Thank You!

  222. Hi birtaxinfo,

    I have a new employer and my personal exemption with them is zero or zero exempt because I haven’t filed my 2305. I don’t have any other employer aside from them, in short I don’t have multiple employer. I have been with three different companies and they’ve only required me to submit 2316 to apply my exemption. In my previous companies my personal exemption is M1 or married with 1 dependent, this is already my exemption since I’ve started working. My question is, can I use my personal exemption in my current company even without filing 2305? I have submitted my 2316 to them which indicates my personal exemption. I understand that I need to submit 2305 to update my current employer but I don’t have any changes or updates with my personal exemption so why can’t I use my exemption. Is there any BIR ruling on this?

    I hope you could help me on this.

    Thank you and God bless.

  223. hi pls. help.. umuupa po ako sa malaking apartment.. then gusto ko na po umalis pero auw nila ibalik ang deposit ko sa kanila… 1month advance and two monts deposit ko sa kanila pero wala na akong makuha updated nman po ako sa bayad sa kanila.. then di rin po nagbabayad sa bir ang apartment at wala din po sila ini-issue na official receipt.. pls help … kung maaari po sana makasuhan ang paupahan.. wala rin silang mga fire exit at guard… 6thousands po ang upa kada apartment at meron po silang 12 or more than units sa compound…

  224. I’ll be submitting my BIR Form 1902 to my employer and then I’ll have my son as my dependent as my husband is not employed yet. I know I will be providing some affidavit to prove my claim but then I do not have a clear idea how to provide affidavit of no income of husband. Should I be the one to make it and then have it notarized or there will be an official form from BIR? I cannot get a clear answer from our HRMO.

  225. hi
    I just want to ask kung paano mag update from 1904 to 1902

  226. HELLO PO.
    hinahanapan po ako ng TIN sa companyang inapplyan ko kaya pumunta po ako sa BIR at binigyan nila ako ng form 1902 at kailangan daw pong pirmahan ng employer ko yung form. ang kaso po tinanggihan pong pirmahan ng employer ko yung form.
    ano pong dapat kong gawin?? pano po ako makakakuha ng TIN?

    sana po matulungan nyo ko. maraming salamat po.

  227. Hello I started working as an online English tutor last week but I still don’t have my TIN Number and I applied for it. They required me to give a NSO Birth certificate and a Occupational Tax Receipt. It’s because the company needs the TIN number for the 10% Tax withheld deduction and then what I don’t understand is why would they compute my tax type as additional 3 % but I’m already paying with the company for taxes and what’s the point of even paying another 3% to the government? I am a self employed – independent contractor. It is a job and not a business. I’m not getting paid at an hourly rate but I only get paid If they book my lessons. Please enlighten me. I’m so confused.

  228. helo po,tanong ko lang po may mga babayaran po bang penalty pag matagal mag change nang marital status sa BIR? 9 yrs. napo kasi akong kasal at ngayung ko lang po na decide na mag change ng status single to married?at anong form po ang gagamitin ko plano ko kasi mag tayo ng business.

  229. Hi po, may tanong lang po aku, 5 years na po aku ngtatrabaho, nung ngapply aku single ang status ko, gusto ku po sana iupdate un from single status to head of the family.. panu po ba ang process?? posible po ba kaya un??

  230. Hello! If I use form 1905 to correct my birthdate, will a get a new TIN CARD with the corrected birthdate?

  231. Hello po,

    May tanong lang po ako sana matulungan nyo po ako single po ako ang work ko po ngayun sa government pinapakuha ako ng tin sabi ko my tin na ako at npatransfer ko na rin to from pasig to taytay pinagfill up ako ng 2305 para san po yun eh single pa nman po ako. Kaya po ba 2305 dhil iuupdate ko na sa governtment ako ngwowork tama po ba.nalilito lng po kasi ako at anu po pala req.na kelangan pag single po? Maraming salamat po.

  232. Hey guys you can try to search for blank tax forms here http://goo.gl/Fsc6eE it will also allow you to fill it out online and then send it through email or print a copy for yourself. There are other kinds of forms too that you can use. Check it out.

Leave a Reply

Please log in using one of these methods to post your comment:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

Follow

Get every new post delivered to your Inbox.

Join 88 other followers

%d bloggers like this: