
RDO having jurisdiction over the place of residence of the applicant.

RDO having jurisdiction over the place of residence of the applicant.

This BIR form is to be accomplished by an old or new employee whether resident citizen or non-resident citizens earning purely compensation income. To be filed with the RDO having jurisdiction over the taxpayer's residence or place of employment.

This BIR form is to be accomplished by Corporations, Government Owned or controlled corporations, Partnerships, Government Agencies and Instrumentalities, (GAI's) and Local Government Units (LGU's). To be filed with the RDO having jurisdiction over the principal place of business or branch/regional office.

Submit BIR Form 1902 to the RDO having jurisdiction over the place of residence of the applicant or to the RDO having jurisdiction over the business address of the employer.