RMC No. 137-2016 — Clarifies compliance with business registration requirements and amends certain Annexes of RMC No. 93-2016 Digest | Full Text | Annex A1-A11 | Annex B

BUREAU CF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

December 28.2016

REVENUE MEMORANDUM CIRCULAR NO./3- 2D/0

SUBJECT Revenue Memorandum Circular No. 93-2016 and Amending Annexes A1, A2.1, A2.2. Clarification on Compliance on Business Registration Requirements Pursuant to A4,A6 and A10

TO All Internal Revenue Officials, Employees and Others Concerned.

amend Annexes A1, A2.1, A2.2, A4, A6 and A10 of Revenue Memorandum Circular (RMC) No. 93-2016 relative to the Streamlining of business registration requirements with the Bureau of Internal Revenue. This Circular is being issued to clarify the compliance on the submission of checklist of documentary requirements and

Clarification:

I Submitted application with incomplete requirements shall be received by the Revenue District Office (RDO) All checklist of documentary requirements shall be accomplished by the applicant-taxpayer in duplicate copies: (1) BiR's Copy and (2) Taxpayer's Copy;

Pending applications with incomplete requirements shall be kept by the RDOs up to thirty (30) calendar days for processing of application upon submission of the complete documentary requiremenis within five (5) from the date received of application: The concemed RDO thru the Client Support Section (CSS) Chiefs, shall prepare and maintain the List of Unprocessed Applications with Incomplete Requirements (Annex B') exceeding the thirty (30) calendar-day repository period, including the checklist of documentary requirements with recommendation for disposal of all submitted documents due to non-compliance. working days

Amendments:

Attached are the amended Annexes relative to RMC No. 93-2016 as follows:

h. Additional note to ail annexes. g b C Incorporation/Partnership" in the application for Transfer of Business Registration to another RDO; and A4 - adding of Photocopy of duly received Application for Alien Employment Permit (AEP) by the Department A6 - removing the "Job Order" requirement in the Application for Authority to Print; A7 -- removing "Official Appointment Book (for Professionals only)": A10 - adding of "Amended Articles of Incorporation/Partnership and Certificate of Filing of Amended Articles of A2.1 - adding of "Franchise Documents (e.g. Certificate of Public Convenience) if applicable, for Common A1 - adding of "Franchise Documents (e.g. Certificate of Pubic Convenience) if applicable, for Comimon Carrier* of Home Owner's Association and Labor Organization, Association or Group of Union or Workers Az.2 - removing the "Proof of payment of Annual Registration Fee" requirement in the application for registration of Labor and Employment (DOLE)" In lieu of working permit: Carrier"

revenue officers and employees are hereby enjoined to give this Circular a wide publiciry as possible. This Circular revokes all other circulars or issuances inconsistent herewith and shall take effect iminediately. All internal

BUREAU OP INTERNAL REVENUS

H-2 RECORDS MGT DIVISION DEC 29 2016 ID:53A M AL Commissioner of Internal Revenue CAESAR R. DULAY 002760

RECTIVEE