Taxpayer submits form 1905 to new RDO.
Taxpayer submits TCN to old RDO
Computerized RDOs (Across RDC)
Taxpayer submits Form 1905 to new RDO.
Taxpayer submits TCN to old RDO.
From Computerized To Non-Computerized RDO
Taxpayer submits form 1905 to Old RDO.
Taxpayer submits 1901 / 1903 plus attachments and tax clearance to new RDO.
Upon Rollout of Non-computerized RDO
New RDO generates Transfer Confirmation Notice and sends the same to the Old RDO.
From Non-Computerized RDO To Computerized RDO
Taxpayer submits Form 1905 to Old RDO.
Taxpayer submits Form 1901 / 1903, plus attachments, and Tax Clearance to New RDO.
Non-Computerized RDO to Computerized RDO
Taxpayer submits form 1905.
Non-computerized RDO or the taxpayer submits the Form 1905, Taxpayer Confirmation Notice and the Certificate of No Outstanding Tax Liability to SOD-ISOS to effect the electronic transfer
Non-Computerized RDO to Non-Computerized RDO
Taxpayer submits form 1905.
Old Non-computerized RDO or the taxpayer submits the Form 1905, Taxpayer Confirmation Notice and the Certificate of No Outstanding Tax Liability to SOD-ISOS to effect the electronic transfer.
Attachments / Documentary Requirements
Computerized RDOs (Within same RDC)
1) Taxpayer submits form 1905 to new RDO.
2) New RDO verifies taxpayer information from ITS.
3) New RDO generates Taxpayer Confirmation Notice (TCN) and issues the same to taxpayer
4) Taxpayer submits TCN to old RDO
5) Old RDO verifies taxpayer information from ITS
6) Old RDO electronically transfers taxpayer data to new RDO
7) New RDO inquires from system if Taxpayer information is already transferred to his RDO.
8) Once transferred, New RDO modifies taxpayers business address.
9) New RDO issues new Certificate of Registration upon payment of Certification Fee and Documentary Stamp Tax
Computerized RDOs (Across RDC)
1) Taxpayer submits Form 1905 to new RDO.
2) New RDO verifies taxpayer information from ITS.
3) New RDO generates Taxpayer Confirmation Notice (TCN) and issues the same to taxpayer.
4) Taxpayer submits TCN to old RDO.
5) Old RDO verifies taxpayer information from ITS.
6) Old RDO verifies if taxpayer has open cases and assigns the same to a Revenue Officer for appropriate action.
7) Revenue Officer closes resolved open cases.
8) Old RDO issues Tax Clearance to taxpayer.
9) Old RDO electronically transfers taxpayer data to new RDO
10) New RDO inquires from system if taxpayer information is already transferred to his district.
11) Once transferred, New RDO modifies taxpayers business address.
12) New RDO issues new Certificate of Registration to taxpayer upon payment of Certification Fee and Documentary Stamp Tax.
From Computerized To Non-Computerized RDO
1) Taxpayer submits form 1905 to Old RDO.
2) Old RDO verifies taxpayer information from ITS.
3) Old RDO verifies if taxpayer has open cases and assigns the same to a Revenue Officer for appropriate action.
4) Revenue Officer closes resolved open cases.
5) Old RDO closes registered form types of taxpayer from ITS
6) Old RDO issues tax clearance to taxpayer.
7) Taxpayer submits 1901 / 1903 plus attachments and tax clearance to new RDO.
8) New RDO issues new Certificate of Registration upon payment of Certification Fee and Documentary Stamp Tax
Upon Rollout of Non-computerized RDO
1) New RDO generates Transfer Confirmation Notice and sends the same to the Old RDO.
2) Old RDO electronically transfers taxpayer data to new RDO
3) New RDO inquires from system if Taxpayer information is already transferred to his RDO.
4) Once transferred, New RDO modifies taxpayers business address.
From Non-Computerized RDO To Computerized RDO
1) Taxpayer submits Form 1905 to Old RDO.
2) Old RDO assigns case to Revenue Officer to verify if taxpayer has outstanding tax liabilities and unfiled returns.
3) Taxpayer settles outstanding liabilities and/or files required returns, if any.
4) Old RDO issues Tax Clearance to taxpayer.
5) Taxpayer submits Form 1901 / 1903, plus attachments, and Tax Clearance to New RDO.
6) New RDO registers taxpayer in ITS.
7) New RDO issues new Certificate of Registration to taxpayer, upon payment of Certification Fee and Documentary Stamp Tax.
Non-Computerized RDO to Computerized RDO
1) Taxpayer submits form 1905.
2) Computerized RDO generates Taxpayer Confirmation Notice (TCN) and issues the same to taxpayer.
3) Non-computerized RDO verifies if taxpayer has outstanding tax liabilities and assigns the same to a Revenue Officer for appropriate action.
4) Non-Computerized RDO issues Certificate of No Outstanding Tax Liability
5) Non-computerized RDO or the taxpayer submits the Form 1905, Taxpayer Confirmation Notice and the Certificate of No Outstanding Tax Liability to SOD-ISOS to effect the electronic transfer
6) Computerized RDO issues new Certificate of Registration to taxpayer upon presentation of duly validated Annual Registration Fee Return or Official Receipt and payment of Documentary Stamp Tax.
Non-Computerized RDO to Non-Computerized RDO
1) Taxpayer submits form 1905.
2) New Non-Computerized RDO issues manual Taxpayer Confirmation Notice (TCN) to taxpayer.
3) Old Non-computerized RDO verifies if taxpayer has outstanding tax liabilities and assigns the same to a Revenue Officer for appropriate action.
4) Old Non-computerized RDO issues Certificate of No Outstanding Tax Liability.
5) Old Non-computerized RDO or the taxpayer submits the Form 1905, Taxpayer Confirmation Notice and the Certificate of No Outstanding Tax Liability to SOD-ISOS to effect the electronic transfer.
5) New Non-Computerized RDO issues new Certificate of Registration to taxpayer upon presentation of duly validated Annual Registration Fee Return or Official Receipt and payment of Documentary Stamp Tax.
Related Revenue Issuances
RMO 10-2002, RMO 40-2000, RMO 79-99 and Operations Memorandum dated Nov. 24, 2000
Codal Reference
Sec. 236 of the National Internal revenue Code
1) Original Certificate of Registration
2) Inventory List of Unused Receipts and Invoices
3) Unused Receipts and Invoices for cancellation
4) Latest DTI Certificate (for individual) or SEC Registration (for Corporation / Partnership)
5) Proof of Application for Mayors Permit under new business address
6) Sketch of Place of Production (if excise taxpayer)