All employers shall require their concerned employees to accomplish in triplicate the:
1. Application for Registration BIR Form 1902, if the employee does not have existing TIN
2. Application for Update of Registration BIR Form 1905, if the employee has existing TIN and/or registered outside the RDO of the employer.
These shall be accomplished by both employer and employee.
The required forms and attachments are:
- Any identification issued by an authorized government body that shows the name, address, and birth date of the employee.
Example of these identifications are PSA Birth Certificate, Passport, Driver’s License,or Alien Employment Permit from DOLE.
2. Copy of Marriage Contract,if married.
The employer shall file the fully accomplished registration form of employees registering for the first time:
1. To the BIR within ten (10) days from the date of Employment.
2. Or secure the TIN of new employees using the eRegistration Service System in the website of BIR, www.bir.gov.ph
References:
1. Amendments Introduced by TRAIN Law Relative to Withholding of Income Tax (RR 11-2018)
2. Implementing Republic Act No. 8424 (RR 2-1998)
What’s Next?
f you have questions and comments regarding tax, accounting, and business registrations, you can Contact us here.
