Taxpayer Identification Number ONE TIME TAXPAYERS (With No Previously Issued TIN)

3. PAYOR OF DONORs TAX FOR RESIDENT OF THE PHILIPPINE

Note: https://ereg.bir.gov.ph/ereg/welcome.do Tin On The Web

Online Application Also Available

What this is For:

BIR Form 1904 BIR Form 1904 Application for Registration of One Time Taxpayer and Persons Registering Under EO 98 (securing a TIN to be able to transact with any government office)

Where to File:

If Donation Is Real Property

Revenue District Office having jurisdiction over the place of domicile of the donor at the time of donation.

If Donation Is Personal Property

Revenue District Office having jurisdiction over the address/domicile of the donor at the time of donation.

How to File:

HOW / PROCEDURE

If Donation Is Real Property

Accomplish BIR Form 1904 BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the place of domicile of the donor at the time of donation.

If Donation Is Personal Property

Accomplish BIR Form 1904 BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the address/domicile of the donor at the time of donation.

DEADLINE

Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.

Other Documentary Requirements:

Birth certificate or any valid identification showing name, address and birth date of the donor -Deed of Donation