Special InTAX: June 2023 Issue 1 | Volume 1
InTAX is an official publication of R.G. Manabat & Co.'s Tax Group
InTAX is an official publication of R.G. Manabat & Co.'s Tax Group
Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued the following:
Revenue Memorandum Circular (RMC) No. 60-2023, dated 19 May 2023, to circularize the availability of the Enhanced BIR Registration Forms relative to the implementation of Ease of Doing Business and Efficient Government Service Delivery Act of 2018.
The following forms are available:
Form No. |
Description |
1901 |
Application for Registration for Self-Employed (Single Proprietor/ Professional), Mixed Income Individuals, Non-Resident Alien Engaged in Trade/ Business, Estate and Trust |
1902 |
Application for Registration for Individuals Earning Purely Compensation Income (Local and Alien Employee) |
1903 |
Application for Registration For Corporations, Partnerships (Taxable/ Non-Taxable), Including Government Agencies and Instrumentalities (GAIs), Local Government Units (LGUs), Cooperatives and Associations |
1904 |
Application for Registration for Taxpayer and Person Registering under E.O. 98 (Securing a TIN to be able to transact with any government office) and Others |
1905 |
Application for Registration Information Update/ Correction/ Cancellation |
RMC No. 65-2023, dated 08 June 2023, to amend Item VIII of RMC No. 19-2022 on the venue for the issuance of Certificate Authorizing Registration (CAR) relative to tax-free exchanges of properties.
As amended by the RMC, the parties to the transaction shall, in all cases, submit the documentary requirements to the Revenue District Office (RDO)/Large Taxpayers (LT) Office having jurisdiction over the place where the transferee/surviving corporation is registered regardless of the number of real properties and/or shares of stocks involved in a transaction, and whether or not, those properties are situated in various locations covered by different RDOs/LT Offices.
The RMC shall take effect immediately.
Here are the links to the full text of the issuances: RMC No. 60-2023, RMC No. 60-2023 Annex A, RMC No. 60-2023 Annex B, RMC No. 60-2023 Annex C, RMC No. 60-2023 Annex D, RMC No. 60-2023 Annex E, RMC No. 65-2023
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