RMC No. 43-2016 — Reiterates the business registration processes and policies in line with Ease of Doing Business

TKE BUREAU OF INTERNAL REVENUE REPUBLiC OF THE PHILIPPINES DEPARtMEnt OF FINANCE Quezon City April 7.2016 BUREAU OF INTERNAL REVENUF RECORDS MGT.DIVISION RECEIVED APR 072016/ 10.SSA.M. Mden

REVENUE MEMORANDUM CIRCULAR NO. 43 - 20/6

SUBJECT : Reiteration of Business Registration Processes and Policies

in line with Ease of Doing Business

TO * All Internal Revenue Officials, Employees and Others Concerned

As part of the efforts to ease doing business in the Philippines, this Circular is being issued to reiterate policies in the business registration processes and to create taxpayer awareness that some procedures may be done simultaneousty, and thus, reduce the processing time in registering a business with the Bureau.

Primary Registration, Updates and Cancellation) provide: Section 4(4) of the Revenue Regulations No. 7-2012 (Amended Consolidated Revenue Regulations on

Registration of Business Taxpavers. xxx

As a general rule, it shall be mandaiory for the BIR district office to process and issue simultaneously the Certificate of Registration (COR), Authority io Print (ATP) and regisier ihe books of accounts of business taxpavers immediately afier registration and upon complete submission of the reguiremenis within the period

BIR district office must ensure that taxpayers will be issued their registration prescribed under the existing process provided by the BIR Citizen's Charier. The

certificates/permits (COR, ATP, Books of Accounts) upon commencemeni of their business.

accounts and the issuance of the COR can be done simultaneousiy in one (1) day or within eight (8) working hours the Bureau. All registration forms are downloadable at the BIR website and the Annual Registration Fee can be provided that the complete documentary requirements are submitted during the registration of the business with paid via mobile payment, i.e. GCash or other ePayment modes. Thus, the application for authority to print manual receipts/invoices, registration of manual books of

Machines, Computerized Accounting System (CAS) and/or Computerized Books of Accounts (CBA) in lieu of Newly registered business taxpayers may use Cash Register Machines (CRM)/Point of Sale (POS)

provided that the CRM/POS machines, CAS or CBA are bought/acquired from the accredited BIR suppliers/distributors/dealers/vendors/manufacturers with corresponding Permit to Use (PTU). manual receipts/invoices, which requires the A TP, or manual books of accounts. upon commencement of business Asa precautionary move. however. these taxpavers may still secure manual receipts/invoices to be used in case of systems downtime and/or other technical probiems, which may be applied for after primary registration with the Bureau.

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

Deputy Commissioner. Operations Group NELSON M. ASPE Officer-in-Charge

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