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.

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:

Death certificate of decedent