Application for Registration Information Update/Correction/Cancellation

Application for Registration Information Update/Correction/Cancellation

BIR Form No. 1905 • January 2018 (ENCS)

(To be filled out by BIR) DLN:

Republic of the Philippines
Department of Finance
Bureau of Internal Revenue

PART I - TAXPAYER INFORMATION

1 Taxpayer Identification Number (TIN)   2 RDO Code   3 Contact Number

4 Registered Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

PART II - REASON/DETAILS OF REGISTRATION INFORMATION UPDATE/CORRECTION

5 Replacement/Cancellation of FORM/S

6 Other Updates

7 Correction/Change/Update of Registration Information

A. CHANGE IN REGISTERED NAME/TRADE NAME

Registered Name    Trade/Business Name

New Registered Name/Trade/Business Name

Old

New

B. CHANGE IN REGISTERED ADDRESS

Transfer within same RDO    Transfer to another RDO

Old RDO    New RDO

Unit/Room/Floor/Building No.

Building Name/Tower

Lot/Block/Phase/House/Building No.

Street Name

Subdivision/Village/Zone

Barangay

Town/District

Municipality/City

Province

ZIP Code

C. CHANGE IN ACCOUNTING PERIOD (Applicable to Non-Individual)

From Calendar Period to Fiscal

From One Fiscal Period to Another Fiscal Period

From Fiscal to Calendar Period

Accounting Start Month    Effectivity Date

D. CHANGE/ADD REGISTERED ACTIVITY/LINE BUSINESS

New Registered Activity/Line of Business

Effective Date of Change

E. CHANGE/ADD FACILITY TYPE/DETAILS

Additional/New Facility

Facility Code

Facility Type (check applicable facility type)

Address of Facility

Unit/Room/Floor/Building No.

Building Name/Tower

Lot/Block/Phase/House/Building No.

Street Name

Subdivision/Village/Zone

Barangay

Town/District

Municipality/City

Province

ZIP Code

F. CHANGE/ADD INCENTIVE DETAILS/REGISTRATION

Investment Promotion Agency

Number of Years

Legal Basis

Start Date    End Date

Incentives Granted

Registration/Accreditation No.

Registered Activity

Tax Regime

Effectivity Date    Activity Start Date

Date Issued    Activity End Date

G. CHANGE/ADD TAX TYPE DETAILS/SUSPEND TAX TYPE/RE-REGISTER TAX TYPE

Suspend/Cancelled Tax Type/s

Re-register/Added/New Tax Type/s

Form Type    ATC    Effectivity Date

H. CHANGE/UPDATE OF CONTACT TYPE

Phone Number    Mobile Number    Fax Number

Email Address (required)

I. CHANGE/UPDATE OF CONTACT PERSON/AUTHORIZED REPRESENTATIVE

Name

Position

TIN

J. CHANGE/UPDATE OF NAME OF STOCKHOLDERS/MEMBERS/PARTNERS

A

B

C

TIN A

TIN B

TIN C

8 Closure of Business/Cancellation of Registration

A. CANCELLATION OF TIN

B. DE-REGISTER/CESSATION OF REGISTRATION

Permanent closure of business (head office) of an individual

Trade/Business Name

Others (please specify)

Effective Date of Cessation

9 Change of Civil Status

From Single to Married    From Married to Single

A. Old Name/Maiden Name

B. New Name/Married Name

C. Spouse Information

Employment Status of Spouse

Unemployed    Employed Locally    Employed Abroad    Engaged in Business/Practice of Profession

Spouse Name

Spouse TIN

Spouse Employer's Name

Spouse Employer's TIN

10 Books of Accounts

Type (Manual or Loose)

Type of Books to be Registered

Quantity    Volume From    Volume To

Date Registered    Permit Number    Date Issued

11 Other Update/Correction

For Taxpayer    For BIR Use

Effective Date of Change    Approved by    Date

12 Declaration

I declare, under the penalties of perjury, that this application has been made in good faith, verified by me and to the best of my knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I give my consent to the processing of my information as contemplated under the Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

Stamp of BIR Receiving Office and Date of Receipt

Documentary Requirements

REPLACEMENT/CANCELLATION

A. Certificate of Registration

1. Original Copy of Old Certificate of Registration, for replacement

2. Affidavit of Loss, if lost

3. Proof of payment of Certification Fee and Documentary Stamp Tax - to be submitted before issuance of the new Certificate

B. Authority to Print (ATP) Receipts and Invoices

1. Original Authority to Print Primary and Secondary Receipts/Invoices

2. New Application Form (BIR Form No. 1906), if applicable

3. Affidavit of Loss, if lost

C. Tax Clearance Certificate for Tax Liabilities (TCL1)

1. Affidavit of Loss, if lost

2. Proof of payment for Certification Fee and Documentary Stamp Tax-to be submitted before issuance of the new Tax Clearance Certificate

3. TCL1, if for replacement

D. TIN Card

1. Affidavit of Loss, if lost

2. Old TIN Card (if replacement is due to damaged card)

3. Marriage Certificate (for change of Family Name)

4. SEC Certificate (for Change of Corporate Name)

CORRECTION/CHANGE/UPDATE OF REGISTRATION INFORMATION

A. Change in Registered Name/Trade Name

1. Amended SEC Registration/DTI Certificate; and

2. Letter Request for temporary use of old receipts/invoices (for business taxpayers) if applicable.

B. Change in Registered Address

FROM OLD RDO

1. Inventory List of unused principal and supplementary receipts/invoices for destruction if not to be used in the new RDO or request letter for approval of use of the unused receipts/invoices in new RDO

FROM NEW RDO

1. Photocopy of Amended Articles of Incorporation/Partnership bearing the taxpayer’s new principal business address and Certificate of Filing of Amended Articles of Incorporation (only for Non-Individual taxpayers);

2. Photocopy of Mayor’s Business Permit; or Duly received Application for Mayor’s Business Permit, if the former is still in the process with the LGU;

3. Unused principal and supplementary receipts/invoices for re-stamping per approved inventory list by old RDO;

4. Transfer Commitment Form.

C. Change in Accounting Period

1. Photocopy of the SEC Certificate of Filing of Amended By-Laws showing the change in accounting period.

D. Change/Add Registered Activity/Line of Business

1. Photocopy of Amended Mayor’s Permit or SEC Certificate of Registration if applicable; and

2. Letter Request for temporary use of old receipts/invoices (for business taxpayers) if applicable.

E. Change/Add Facility Type/Details

1. Appropriate Application for Registration and requirements therein

F. Change/Add Incentive Details/Registration

1. Certificate of Accreditation/Registration from Investment Promotion Agency

I. Change/Update of Contact Person/Authorized Representative

1. Authorization or Certification issued by Officer enumerated under Section 52 (A) of the Tax Code (President or representative and Treasurer or Assistant Treasurer of the Corporation)

J. Change/Update of Stockholders/Members/Partners

1. Amended Articles of Incorporation/Cooperation/Partnership

CLOSURE OF BUSINESS/CANCELLATION OF REGISTRATION

1. Death Certificate, in case of death of an individual;

2. List of ending inventory of goods, supplies, including capital good;

3. Inventory of unused sales invoices/official receipts (SI/OR);

4. Unused sales invoices/official receipts and all other unutilized accounting forms (e.g., vouchers, debit/credit memos, delivery receipts, purchase orders, etc.) including business notices and permits as well as COR shall be subject for destruction to be witnessed by BIR personnel and officials.

CHANGE OF CIVIL STATUS

1. Marriage Contract or Court Order (declaration of nullity of marriage); and

2. Letter Request for temporary use of old receipts/invoices (for business taxpayers) if applicable.

UPDATE OF BOOKS OF ACCOUNT

1. Photocopy of the first page of the previously approved books

REGISTRATION OF BOOKS OF ACCOUNTS

A. Manual Books Of Account

1. New sets of permanently bound books of accounts

B. Manual Loose Leaf Books Of Accounts

1. Permit to Use Loose Leaf Books of Accounts;

2. Permanently bound Loose Leaf Books of Accounts; and

3. Affidavit attesting the completeness, accuracy and correctness of entries in Books of Accounts and the number of Loose Leaf used for period covered.

C. Computerized Books Of Accounts

1. Permit to Use Computerized Accounting System (CAS)/Computerized Books of Accounts (CBA) and/or its Components;

2. DVDs containing Electronic Books of Accounts and Records. The DVDs should be properly authenticated and its labels duly signed by the responsible official(s) of the company who are required to sign the tax returns under the Tax Code, using a permanent marker;

3. Affidavit attesting the completeness, accuracy and appropriateness of the computerized accounting books/records, in accordance with the keeping of books of accounts and records for internal revenue tax purposes.