Last Updated on 10/06/2020 by FilipiKnow
This article has been reviewed and edited by Miguel Dar, a CPA and an experienced tax consultant who specializes in tax audits. He provides tax advice to various start-up enterprises and clarified tax concerns of individual taxpayers. This includes assisting clients in registering their businesses, tax and bookkeeping training for start-up businesses, settling open cases, tax planning for future tax compliance and answering tax-related inquiries.
The BIR Form 1904 is a unique registration form for a unique group of people.
It is used for BIR registration by one-time taxpayers (those who are paying for donor’s tax, capital gains tax, estate tax, and other similar one-time taxes) as well as non-taxpayers (under E.O. 98) whose sole purpose is to get a TIN that will enable them to transact with any government office.
This guide will discuss what BIR Form 1904 is for and how to file it.
Disclaimer: This article is for general information only and is not substitute for professional advice.
Table of Contents
- What is the purpose of BIR Form 1904?
- Who should file BIR Form 1904?
- How much is the registration fee?
- Where to register.
- Requirements for filing BIR Form 1904 – Non-resident foreigners.
- Requirements for filing BIR Form 1904 – Registration under EO 98 and one-time taxpayers.
- Additional requirements for one-time taxpayers.
- Steps to filing BIR Form 1904 for applicants under EO 98 and one-time taxpayers.
What is the purpose of BIR Form 1904?
The BIR Form 1904 is a tax form that one-time taxpayers and people registering under EO 98 use to apply for a TIN before paying any tax due, filing a tax return, or receiving a TIN.
Who should file BIR Form 1904?
- Applicants under EO 98 (e.g., unemployed Filipinos, OFWs, etc.) applying for a TIN to transact with any government office
- Non-resident foreigners applying for a Special Temporary Permit (STP) from the PRC
- Non-resident foreigners on a temporary work assignment in the Philippines (for less than six months) applying for a Special Working Permit (SWP) from the Bureau of Immigration
- One-time taxpayers, whether Filipinos or foreigners, without a previously issued TIN
How much is the registration fee?
The BIR doesn’t charge any fee for people filing the BIR Form 1904.
Where to register.
- For persons registering under EO 98: RDO having jurisdiction over the applicant’s residence
- For non-resident foreigners with a short stay in the Philippines: RDO 39 in South Quezon City (Office of the Commissioner of Internal Revenue)
- For those paying donor’s tax: RDO having jurisdiction over the donor’s residence
- For those paying estate tax (without proprietary activities): RDO having jurisdiction over the deceased’s residence at the time of death
- For those paying capital gains tax on the sale of real property: RDO of the real property’s location
- For those paying capital gains tax on the sale of shares of stocks: RDO having jurisdiction over the seller’s address (for shares not traded in the Stock Exchange) / RDO having jurisdiction over the location of the local stock exchange (for shares of companies listed in the Stock Exchange)
- For other types of one-time taxpayers: RDO having jurisdiction over the applicant’s residence
Requirements for filing BIR Form 1904 – Non-resident foreigners.
- Two copies of accomplished BIR Form 1904
- Photocopy of the passport’s bio-data page
Requirements for filing BIR Form 1904 – Registration under EO 98 and one-time taxpayers.
- Two copies of accomplished BIR Form 1904
- Birth certificate, community tax certificate, or any valid ID (such as passport and driver’s license) indicating the applicant’s name, birth date, and address. Students and fresh graduates may present their school ID, alumni ID, or NBI clearance as a valid ID.
- For married women: Marriage certificate
- For those getting a TIN to open a bank account: May need to obtain a request letter for TIN issuance from the bank
- For OFWs applying personally: Original Barangay Certification
- Additional documents for an OFW’s authorized representative: Authorization letter and representative’s valid ID
Additional requirements for one-time taxpayers.
- For donor’s taxpayer: Deed of Donation
- For estate taxpayer: Photocopy of the deceased person’s death certificate or Extrajudicial Settlement of the Estate / Affidavit of Self Adjudication
- For capital gains taxpayer: Deed of Sale
- For taxpayer of final tax on winnings: Certification from the awarding company/person
- For drivers registering their vehicle at the LTO: Official receipt/Cash invoice (for a brand-new car) / Deed of Sale or Certificate of Registration from the LTO (for a second-hand vehicle)
Steps to filing BIR Form 1904 for applicants under EO 98 and one-time taxpayers.
Simply go to your designated RDO and submit all the requirements.
The registration officer will then check if your documents are complete and if you’re issued a TIN before. After the checking and verification, your information will be encoded in the BIR database, and your TIN will be generated.
Once ready, receive your TIN and copy of BIR Form 1904. You’ll find your TIN on the top portion of your receiving copy.
Go back to the main article: Tax in the Philippines: An Ultimate Guide to Filing and Paying Taxes