RR No. 1-2020 — Amends pertinent provisions of Section 8 under Revenue Regulations No. 11-2018 (Published in Malaya Business Insight and Manila Standard on January 10, 2020)

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNALREVENUE NNYYIYT 2:0D.XM BUREAU OF INTERNAL REVENUE USY JAN 09 2020 OTE U

RECORDS MGT.DIVISION

January 09.2020

REVENUE REGULATIONS NO.-&D20

SUBJECT: Amending Pertinent Provisions of Section 8 under Revenue Regulations No.11-2018

TO All Internal Revenue Officers and Others Concerned

Internal Revenue Code, as amended, these Regulations are hereby promulgated to SECTION 1.SCOPE.-Pursuant to the provisions of Section 244 of the National 2018,re: Amending Certain Provisions of Revenue Regulations RR No.2-98, as amend the pertinent provisions of Section 8 under Revenue Regulations (RR No.11 Amended,to Implement Further Amendments Introduced by Republic Act No.10963 Otherwise Known as theTax Reform for Acceleration and Inclusion (TRAIN) Law

and shall read as follows: SECTION 2.AMENDMENT.-Section 8 of RR No.11-2018 is hereby amended

and shall read as follows: "SECTION 8. Section 2.79.1 of RR No.2-98,as amended.is hereby amended

Earning Compensation Income (BIR Form No. 1902). - The application for registration of employees shall be accomplished by both employer and emplovee relating to the following information and other reguirements: SECTION 2.79.1. Application for Registration for Individuals

(AEmployee-xxx (BEmployer-xxx (C) Procedures for the filing of the Application for Registration(BIR Form No. 1902) and/or Application for Registration Information Update BIR Form No.1905.

(l) All emplovers shall reguire their concerned emplovees to accomplish

employee does not have existing TIN), distributed as follows. in triplicate the Application for Registration BIR Form 1902 (if the

(1.1)Original copy- RDO: (1.2)Duplicate- employer; and (l.3)Triplicate-employee

following manner: The said forms shall be accomplished and submitted based on the

(b) In case of changes in the information data in the Application for (a) xxx the withholding tax .of the employee based on the new information; employee should furnish his/her employer a copy of BIR Form No. 1905 duly stamped received by the RDO where the employee is Registration (BIR Form No. 1902) previously submitted by the employee to its current employer, such as changes in employment multiple employment status and amount of compensation income, the registered.The emplover shall then make the necessary adjustments on

(2) Registration and information updates of employees receiving purely :compensation income shall follow the existing policies and procedures thereon.

hereby repealed or modified accordingly. SECTION 3. REPEALING CLAUSE. All revenue regulations and other revenue issuances or parts thereof inconsistent with the provisions of these Regulations are

SECTION 4.EFFECTIVITY.-These Regulations shall take effect fifteen (15) days after publication in the Official Gazette or in any two newspapers of general circulation, whichever comes earlier.

CARLOS G.DOMINGUEZ III Secretary of Finance DEC 11 2019 Recommending Approval:

Commissioner of Internal Revenue CAESAR R.DULAY oe3om8a 030550 BUREAU OPINTERNALREVENUE NNTTYT JAN Q9 2020 &:00.M A0 H-2 RECORDS MGT.DIVISION gcia