3 ways 2 cancel an electronic Letter of Authority

Описание: FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS

Tax Form

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

Documentary Requirements

1. For single proprietors, mixed income earners

› Photocopy of Mayor’s Business Permit (or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU) and/or PTR issued by the LGU; and NSO Certified Birth Certificate of the applicant;

2. For Professionals where PTR is not required (e.i. Consultants, Agents, Artist, Underwriters & the like):

a) Occupational Tax Receipt (OTR)/Professional Tax Receipt (PTR);

b) NSO Birth Certificate;

c) Marriage Contract, if the applicant is a married woman;

d) Contract/Company Certification.

b) DTI Certificate of Registration Business Name, if business trade name shall be used;

c) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;

d) Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA);

e) Sworn Statement of Capital;

f) Waiver of husband to claim additional exemption;

g) Marriage Contract; and

h) NSO Certified Birth Certificate of declared dependents.

Procedures

a) Accomplish BIR Form 1901and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the estate.

b) Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks of the RDO

Deadline

› Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.

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TRUSTS

Tax Form

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


Documentary Requirements

› Photocopy of Trust Agreement

Other documents for submission only if applicable:

a) Contract of Lease;

b) DTI Certificate of Registration Business Name, if business trade name shall be used;

c) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;

d) Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA);

e) Franchise Agreement;

f) Sworn Statement of Capital;

g) Working Permit for non-resident;

h) Waiver of husband to claim additional exemption;

i) Marriage Contract; and

j) NSO Certified Birth Certificate of declared dependents.

Procedures

a) Accomplish BIR Form 1901and submit the same together with the required attachments to the Revenue District Office having jurisdiction over the registered address of the trusts.

b) Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks of the RDO


Deadline

› Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due

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INDIVIDUALS EARNING PURELY COMPENSATION INCOME

Tax Form

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

Documentary Requirements

1. NSO Birth Certificate of the applicant; or

2. Passport (in case of non-resident alien not engaged in trade or business);

3. Waiver of husband on his right to claim additional exemptions, if wife will claim;

4. Marriage Contract, if applicable.

If the husband wants to reacquire from his wife the privilege of claiming the additional exemption for the dependent children, he shall execute a cancellation of the previously-executed waiver of the privilege to claim additional exemptions in favor of the wife, which Notice of Cancellation of Waiver of the Privilege of Claiming the Additional Exemptions shall be filed separately, together with the registration update form, with the RDOs having jurisdiction over the registration of the husband and of the wife;

6. NSO Certified Birth Certificates of declared dependents, if any.

For employers using eREG System, the above requirements shall be required from their employees

Procedures

1. Accomplish BIR Form 1902 and submit the same together with the documentary requirements to the employer.

2. The employer shall accomplish the applicable sections of the application form.

3. Submit BIR Form 1902 to the Revenue District Office (RDO) having jurisdiction over the place of office of the employer where such employee is expected to report for work.

Deadline

› New employees shall accomplish and file the application within ten (10) days from date of employment.