RMC No. 15-2021 — Announces the availability of Central Business Portal Digest | Full Text | Annex A | Annex B | Annex C

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

January 27, 2021

REVENUE MEMORANDUM CIRCULAR NO./5- D2/

SUBJECT Announcing the Availability of Central Business Portal

TO All Internal Revenue Officials, Employees and Others Concerned.

This Circular is hereby issued to announce the relaunching of Central Business Portal (CBP) a project of Anti-Red Tape Authority (ARTA), in coordination with the Department of Information and Communication Technology (DICT on January 28,2021.

The CBP is an online system which serves as a central system to receive applications and captures application data involving business-related transactions from different government agencies SEC,BIR,SSS,PhilHealth,and Pag-Ibig and a platform that will promote the use of the electronic payment systems for the said agencies.

The CBP has the following features/functionalities:

1. Registration of Corporations with Securities and Exchange Commission (SEC and

3 Identification of the national internal revenue taxes which the new corporation will be Issuance of Taxpayer Identification Number (TIN of new corporations; issuance of the corresponding Company Registration Number(CRN);

4 Payment of the Annual Registration Fee (ARF) of five hundred pesos (P500.00) and Loose liable to;

Documentary Stamp Tax(DST) of thirty pesos (P30.00 through the ePayment facilities or manually at the Revenue District Office (RDO

New corporations opting to pay ARF and loose DST manually shall complete its business registration at the respective RDO by submitting the following CBP generated documents printed by the taxpayer, together with the Checklist of Documentary Requirements for Corporation (Annex A):

A.CBP Unified Application Form(Annex B)

B.Accomplished Tax Type Questionnaire (Annex C); and

C.Pre-filled BIR Form No.0605(Payment Form

5. Generation of BIR electronic Certificate of Registration (COR) which can be printed in

A4 paper size by the taxpayers at their end. The electronic COR bears a Quick Response (QR Code that serves as a security feature to prove authenticity of the COR

BURFAUOFINTERNALREVENUE

NCDYIYT JAN 272021 3:35 P.M

RECORDS MGT.DIVISION

apply for Authority to Print (ATP) its own receipts/invoices to be printed by BIR in order to start its business operation immediately after its registration. Otherwise, it may After securing the BIR electronic COR through the CBP, the taxpayer shall proceed to the RDO indicated in the electronic COR, to buy its BIR Printed Receipts/Invoices (BPR/BPI) Accredited Printers.

corporations: For its initial implementation, the CBP shall be available to the following domestic

2 1. Corporations with two (2) to four (4) incorporators; Regular corporations whose incorporators are juridical entities and/or the capital structure 3. One Person Corporation. is not covered by the 25%-25% rule: and

provided in Annex A2.1 of Revenue Memorandum Circular No. 57-2020. Corporations not registering through the CBP shall comply with the documentary requirements

publicity as possible. All internal revenue officers and employees are hereby enjoined to give this Circular a wide

f8esou1vas

Commissioner of Internal Revenue CAESAR R. DULAY 039854

H2