Taxpayer Identification Number ONE TIME TAXPAYERS (With No Previously Issued TIN)
5. PAYOR OF ESTATE TAX - Decedent with legal residence in the Philippines at the time of death
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:
Revenue District Office having jurisdiction over the domicile/permanent residence of the decedent at the time of death
How to File:
HOW / PROCEDURES
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 domicile/permanent residence of the decedent at the time of death.
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:
Death certificate of decedent