Taxpayer Identification Number

Revenue Memorandum Circular No. 56-2024


This Circular clarifies the issuance of Electronic Certificate Authorizing Registration (eCAR) relative to One-Time Transaction (ONETT). The venue for the processing and issuance of eCAR, regardless of where the tax return and the tax payments were made, shall still be at the RDO which has jurisdiction over the ONETT, as follows: Sale of real property - RDO which has jurisdiction over the location of the property subject of sale; Sale of personal property - RDO which has jurisdiction over the residence of the seller; Donation - RDO which has jurisdiction over the residence of the donor (individual)/RDO where the donor is [...]

Revenue Memorandum Circular No. 56-20242024-05-13T13:29:09+08:00

Revenue Memorandum Circular No. 58-2023


Revenue Memorandum Circular No. 58-2023, clarifies the policies and guidelines on the issuance and validity of Taxpayer Identification Number (TIN) Card and Certificate of Registration (COR).  The old TIN cards (yellow-orange) is no longer being issued by the BIR. It was replaced with a new design TIN card (BIR Form No. 1931) (color green), which is an accountable form of the BIR. In spite of the issuance of the new TIN card, previously issued old TIN cards (yellow-orange color) are still valid TIN IDs that do not expire. Thus, it need not be replaced by the taxpayer since the TIN (the [...]

Revenue Memorandum Circular No. 58-20232023-07-07T02:56:34+08:00
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