Taxpayer Identification Number ONE TIME TAXPAYERS (With No Previously Issued TIN)
2. PAYOR OF FINAL CAPITAL GAINS TAX INVOLVING REAL PROPERTIES
Note: https://ereg.bir.gov.ph/ereg/welcome.do Tin On The Web
Online Application Also Available
What this is For:
BIR Form 1904
BIR Form 1904 Application for Registration of One Time Taxpayer And Persons Registering Under EO 98 (securing a TIN to be able to transact with any government office)
Where to File:
Revenue District Office having jurisdiction over the location of the property.
How to File:
HOW / PROCEDURE
Accomplish BIR Form 1904 BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the location of the property.
DEADLINE
Application shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.
Other Documentary Requirements:
1. Birth certificate or any valid identification showing name, address and birth date of applicant (buyer and seller)
2. Deed of Sale