The Ease of Paying Taxes Act introduced a number of amendments to the country’s tax system, including how to transfer a BIR registration

Here in the Philippines, anyone who is subject to any internal revenue tax is required by law to register with the Bureau of Internal Revenue (BIR). This can be done either manually or online through the appropriate Revenue District Office (RDO). 

However, certain circumstances require a transfer or even the cancellation of a taxpayer’s registration. Is this possible for a taxpayer to do? 

The answer to that question is yes — it is possible to transfer or cancel a registration. The Ease of Paying Taxes Act, which was signed into law on January 5, 2024, by President Ferdinand “Bongbong” Marcos Jr., introduced amendments to the process of transferring or cancelling a BIR registration. 

Transfer of Registration

For taxpayers seeking to transfer their registration, an application can be submitted either in person or online, according to the Revenue Regulations (RR) No. 7-2024 released by the BIR. Should the taxpayer seeking a transfer of registration be the subject of an audit investigation, the RDO conducting the audit is legally allowed to continue the investigation. 

If a non-business taxpayer eventually decides to register a business, the registration should be made to the RDO that has jurisdiction over the business address. 

Business Taxpayers

Business taxpayers are defined by RR No. 7-2024 as “all persons engaged in business or practice of profession, self-employed and professionals not under an employer-employee relationship, juridical entities, online sellers/merchants including those engaged in providing digital goods and services.” 

Applications for transfer of registration must be submitted to the current RDO where the taxpayer is registered. Once the taxpayer has been transferred to the new RDO, a new BIR Certificate of Registration must be obtained. 

Non-business Taxpayers

Non-business taxpayers are those who are not engaged in business. Applications by non-business taxpayers for transfer of registration must be made to the new RDO. The new RDO should have jurisdiction over the place of residence of the taxpayer. 

Cancellation of Registration

For taxpayers seeking to cancel their registration, this can be done through the filing of an application manually or online as well. The application should be submitted to the RDO where the taxpayer is registered. 

However, it should be noted that this does not prevent the BIR from conducting an audit in order to determine any tax liability, if any.