HOW I REGISTERED AS FREELANCER AT BIR RDO 40 CUBAO

After acquiring my occupational permit and waiting for my RDO transferred from RDO 88 Tacloban  to RDO 40 Cubao, I immediately processed my requirements.

Listed below are the requirements I submitted. I'm posting pictures for your guidance on what they look like and how I filled-in the forms.



1) BIR 1901 APPLICATION FOR REGISTRATION (2 copies)

This document consists of 2 pages. It should be validated by their Officer of the Day.

In the second page, I included my daughter as dependent for purpose of claiming additional exemption of Php 25,000 pesos when I file my Annual Income Tax Return.

2) ANNUAL REGISTRATION FEE  (2 copies of form 0605 and proof of payment)

We are required to fill in payment form 0605. I am an EFPS (Electronic Filing Payment System) filer. So, my form is different from the one filed manually.

My payment is done through bank transfer, so my proofs of payment are:

a)  BIR's payment instruction to BPI
b) BPI's notice that they received my payment

If you are a manual filer, your proof of payment will be the deposit slip stamped by the BIR AAB (Authorized Agent Bank).


3) OCCUPATIONAL PERMIT

Note: Please refer to my post on how I acquired my occupational permit at Quezon City Hall.


4) NSO BIRTH CERTIFICATE OF TAXPAYER AND DEPENDENT (2 Copies)

I did not include photos of these documents anymore because you already know what NSO-certified documents look like.

If you are a freelancer planning to register, you will be required to submit the same documents mentioned above. In my case, I am a transferee. So, BIR RDO 40 asked for other requirements:

a) Certificate of No Tax Liability from old RDO
b) Transfer of RDO and Tax Clearance documents
Note: Kindly refer to my blog entry on transfer of RDO:

I did not highlight the documents under other requirements because my case is isolated and my blog entry focuses on how I registered as freelancer at my new RDO.

After submitting these documents last January 29, 2015, my new Certificate of Registration was released the next day, January 30, 2015. I was not asked to attend the taxpayers briefing anymore because I am a transferee and I already attended the same briefing at my old RDO.

My new RDO issued me the following:


1) Certificate of Registration

They actually used the same paper with my old RDO. Perhaps BIR issues the same paper for their certificates nationwide. My new RDO uses better ink though, compared to my old RDO which uses dot matrix printer in printing certificates.

2) Ask for Receipt Poster

Oh, yes. Like my what my old RDO requires me to do, my new RDO also requires me to issue receipts to my withholding agent, Bizmates.

After they released  my COR, I was required to do the following within 30 days from January 29, 2015 (my date of registration):

1) Register books of accounts (Form 1905)
2) Secure receipts (Form 1906)

I even took a picture of their instructions.

Since, I was already at their office, I decided to register my book of accounts to save time from coming back.


Source:

Tax Guide for Professionals