HAVE YOU LOST YOUR BIR CERTIFICATE OF REGISTRATION?


lostDid you lose your original BIR form 2303 or the Certificate of Registration (COR)? That you already exerted effort but you can’t find it.   Or your company’s BIR 2303 was caught by fire, flood or natural disaster?  Well, don’t worry, you can always replace the BIR Form 2303 or the BIR Certificate of Registration (COR) by doing the following:

  1. Get a copy of BIR form 1905 (Application for Registration Information Update) and fill out properly.
  2. Prepare a notarized Affidavit (e.g. Affidavit of Loss, if lost).  Much better if you have a photocopy of the BIR Form 2303.  Much much way better if you have the old original certificate for replacement.
  3. Then go to your Revenue District Office (RDO) where your business is registered and submit the accomplished BIR Form 1905 together with the required attachment/s. Please take note that the BIR is already implementing the queuing system.  Thus, get a number and check window / table number for the submission of your application.
  4. The BIR RDO personnel who is assigned for the receiving will advise you to pay the necessary certification fee and documentary stamp tax. This is the time to get and accomplish copy of BIR Form 0605 (Payment Form).
  5. After which, you will be advised to pay the required amount to the any BIR accredited bank/s and the date when the new Certificate of Registration will be released.
  6. Bring the proof of payment or submit before the issuance of the new Certificate of Registration.  But for some RDO, the proof of payment is required prior to accepting the BIR 1905 and Affidavit.  Either way, you should get a receiving copy of your application and the specific date of release of your new BIR Form 2303.

There. Easy.

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The BIR Rush and the eFPSyntax of 2012


Yesterday’s tax filing a.k.a. Annual Income Tax Return (1702 for Corporations and Partnerships) was a total rush! Is it? Or it was a total havoc? Of course, in any system that is under a transition process will always experience some sort of glitches.

Anyhow, the issuance of Revenue Memorandum Circular (RMC) No. 10-2012, the Bureau of Internal Revenue (BIR) has provided the transition procedures for all Electronic Filing and Payment System (eFPS) filers in using the enhanced income tax return (BIR Form Nos. 1700, 1701, and 1702-November 2011 version).

Now, if you have filed your ITR via eFPS you will notice that the system automatically computes for the tax due at 30% of the taxable net income or 2% of gross income whichever is higher. Further, you need to encode itemized deduction so that the system will capture operating expenses, truly; disclosure of direct cost and opex is so necessary. It’s an easy step basically should a filer or taxpayer had done this prior to the April 16 deadline.  April 15 is a Sunday that is why…

The problem though is the attachment that is needed for the system to validate the transaction is somehow had glitches.  Some taxpayers who filed via eFPS easily uploaded their ITR and accepted by the system even without the attachment. The syntax as provided by Revenue Memorandum Circular (RMC) No. 15-2012 in naming the attachment is quite unclear, especially the statement “where 000 is the branch code.” Other taxpayers understand this naming convention as the “000” shall be substituted by the “branch code per se.”  For example RDO Code 044. But the thing is, there is NO need to change the 000 as the branch code.

Anyhow, until next time… for another BIR rush.