REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE December 28, 2016 REVENUE MEMORANDUM CIRCULAR NO. /3.%-20/l SUBJECT —: Clarification on Compliance on Business Registration Requirements Pursuant to 10 Revenue Memorandum Cirewlar No. 93-2016 and Amending Annexes Al, A2.1, A2,2, Ad, AG and A10 All Internal Revenue Officials, Employees and Others Concerned. amend Annenes Al, A2.1, A2.2, Ad, A6 and A10 of Revenue Memorandum Circular {RMC) No, stream revenue officers und employees are tiereby enjoined to give ‘This Circular is being issued to clarify the compliance on the submission af checklist of documentary requirements and 6 relative co the ing of business registration requirements with the Bureau of intemal Revenue, Clarification: 1. _Allchecklist of documentary requirements shall be accomplished by the applicant-taxpayer in duplicate copies (2) BIR'S Copy and @) Taxpayer's Copy, Submiuied application with incomplete requirements shall be received by the Revenue District Office (RDO) for processing of application upon submission of the complete documentary requirements within five (3) working days: Pending applications with incomplete requirements shall be kept by the RDOs up to thir fiom the date receives of application: 4. 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) calendat-day repository period, including the checklist of documentary requirements with recommendation for disposal of all submitted docurments due to non-compliance, (30) calendar days Amendments: Atched are the amended Annexes relative to RMC No. 93-2016 as follows: a, AL--adding of “Franchise Documents (¢.g. Cenificate of Public Convenience} if applicadle, for Common Carries b. A2.1 - adding of “Franchise Documents (2, Certificate of Public Convenience) iF applicable, for Common Carrier" €. A2.2- removing the "Proof of payment of Annual Registration Fee” requirement in the application for registration of Home Owner's Association and Labor Organization, Assoc'ation or Group of Union or Workers; d,A4— adding of “Photncopy of duly received Application for Alien Employment Permit (AEP) by the Department of Labor and Employment (DOLE) In lieu of working permit: ©. A@- removing the “Job Order” requirement in the Application for Authority to Print: f. A? —removing “Official Appointimem Book (for Professionals only)": & A10- adding of “Amended Articles of Incorporation/Partnership and Certificate of Filing of Amended Articles of Incorporation/Partnesship” in the application for Transfer of Business Registration to another RDO; and hh. Adcitional note ta all annexes. ‘This Circular revoes all other circulars or issuances inconsistent ho-ewith and shall take effect inunediate'y. Al internal Circular a wide publicicy as possible BUREAU OF INTERNAL, REVERS see mee SD ee Caesar m DULAY 12? 32 at Commissioner of Internal Revenue BEC PS MM Li, 9G ZT 8 0 RECHKIVED