tin number registration form individual
a) Accomplish BIR Form 1903 version 2018 and submit the same together with the documentary requirements with the New Business Registrant Counter of the RDO having jurisdiction over the place where the head office and branch, respectively. You must get it if … How to Apply for a Tax Identification Number (TIN) - Individual. Taxpayer Registration Number (TRN) Assigned. 4) Are taxpayers required to register their business annually? 6. Integrated Bar of the Philippines (IBP) identification card; 3. 2. - Accomplish BIR Form 1903 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the government agencies and instrumentalities or local government units. - Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the place of domicile of the donor at the time of donation. Once logged in, proceed to the remaining steps to upload the required documents and complete the registration process. If a corporation registered its establishment based on the Companies Act (Law No. 236 (i) … - Accomplish BIR Form 1904 and submit the same, together with the required attachments, at RDO 39 – South Quezon City. NGOs are associations that, as a rule, work toward the advancement of specific causes or the welfare of an objective populace. The university recognizes that international students are not entitled to apply for a Social Security number unless they are employed and that not all students will be eligible to obtain a Social Security number during their program of study. 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. 7. TIN FORM (Individual) TIN FORM (Organisation) What is a TIN (Taxpayer Identification Number) ? FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS, BIR Form 1901- Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts. - Application shall be accomplished and filed before transacting with any government agencies or instrumentalities. Birth Certificate, passport, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant; 2021 Revenue Delegation of Authority Orders, 2020 Revenue Delegation of Authority Orders, 2019 Revenue Delegation of Authority Orders, 2018 Revenue Delegation of Authority Orders, 2017 Revenue Delegation of Authority Orders, Application for Authority to Print Receipts & Invoices, Application for Authority to Use Computerized Accounting Systems, Application for Permit to Use CRM and/or POS, Taxation of Resident Foreign Missions and International Organizations, Department of Interior and Local Government, Within ten (10) days from the date of employment, or, On or before the commencement of business, or. However, they are required to pay the registration fee of P 500.00 annually. How can I obtain a TIN? However, if his gross sales or receipts is more than P 100,000.00 but does not exceed P 3,000,000.00, he has the option to register as VAT taxpayer. Every person subject to any internal revenue tax shall register once with the appropriate Revenue District Officer: 2) Are non-resident aliens and non-resident foreign corporations receiving income from sources within the Philippines required to register with the BIR? 14. 15) What are the instances when a taxpayer can apply for cancellation of his registration? - Marriage Contract, if the applicant is a married woman. The Tax Identification Number (TIN or “TIN Number”) is a unique Identification Number issued to taxpayers for official transactions. In some cases, students need to get the consent of the instructor or of a representative of the department that offers a course. 86 of 2005) or other laws or ordinances National Id: * Mobile Phone No: (Enter mobile phone registered in National ID to receive passcode, or Leave Blank to get security Questions) SECTION 5 . 1.Taxpayer Identification Information / Taarifa ya Uthibitisho za Mlipakodi. Individuals are automatically assigned with a TIN based on their BVN (Bank Verification Number) or NIN (National Identity Number). 82-99, RMO No. For VAT taxpayer, he shall further notify the RDO where the Home Office is registered. In the case of marginal income earners with gross sales or receipts of P 100,000 and below, they have no other option but to register as non-VAT taxpayer. What is Tax Identification Number (TIN)? No, since the ARF is payable annually, they are no longer required to pay the registration fee to the new district office, provided the P 500.00 was already paid. The forms make it easy to plan the next event such as conferences, workshops, or classes. Photocopy of License to Do Business in the Philippines (in case of foreign corporation); › Articles of Incorporation or Articles of Partnerships; › Payment of P500.00 for Registration Fee and P30.00 for loose DST or Proof of Payment of Annual Registration Fee (ARF)(not applicable to those exempt from the imposition of ARF); › BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices; › Board Resolution indicating the name of the authorized representative or Secretary’s Certificate, in case of authorized representative who will transact with the Bureau; › Franchise Documents (e.g. Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau; Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement); for One-Time Taxpayer and Person Registering under E.O. Thereafter, taxpayers should pay the annual registration fee not later than January 31 every year. The Revenue Administration Act 2016, (Act 915) provides for the Administration of the Tax Identification Number for the use to individuals and organization and companies. You can print the application form later using the Print Submitted Form function under eServices. 2. Individuals must register directly with the GRA. New taxpayers shall apply for registration and pay the registration fee before commencing their business. Previous Post Previous TIN1 – Non-Individual TIN Application – For Electronic Completion Next Post Next TIN2 – Individual TIN Application – For Electronic Completion Download Tax Forms Section II – TIN Structure Individual Number Individual Number is 12-digit number comprised of numerals only. We have all sorts of forms for whatever legal situation you may encounter, so feel free to browse through our other pages here on SampleForms. - Accomplish 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. - Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office No. c) Payment of P500.00 for Registration Fee (if applicable) and P30.00 for loose DST or Proof of Payment of Annual Registration Fee (ARF). 8-2018, RR No. Certificate of Public Convenience) (for Common Carrier); › Photocopy of the Trust Agreement (for Trusts); › Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement); › Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity; › Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA and SBMA. The Taxpayer Identification Number, or TIN, is a unique computer-generated number allocated to each taxpayer, whether they are an individual, a commercial business, a Government department, public corporation, or a special body. 236 (i) of the Tax Code). For every Application for Registration, there shall be a corresponding COR to be issued to the head office and each branch being registered. bank certification, invoice, contract, etc.). INDIVIDUAL ONLINE TIN APPLICATION. Birth Certificate, passport, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant; 4. 1. › Copy of Cooperative Development Authority (CDA) Certificate of Registration and Articles of Cooperation; › Copy of Certificate of Registration issued by Housing and Land Use Regulatory Board (HLURB) and Articles of Association; In the case of registration of branch/facility type: b) BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices; and. Forms listed by number - CRA T1261 Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents For best results, download and open this form in Adobe Reader . IRS001 – Application for Registration of Salary, Wage Earners, Sole Trader Businesses, LTA and Bank Account You can also use this TIN Registration Form if you are: applying for a new bank account or already have one. 1) Any identification issued by an authorized government body (e.g. Use BLOCK letters For Official Use Effective Date of Registration Taxpayer Identification Number 1 Name of Capturer Signature PART A: PERSONAL DETAILS Surname: First Name(s): Gender: Index for Application for Taxpayer Identification Number (TIN): Any person, whether natural or juridical, required under the authority of the Internal Revenue Code to make, render or file a return, statement or other documents, shall be supplied with or assigned a Taxpayer Identification Number (TIN) to be indicated in the return, statement or document to be filed with the Bureau of Internal Revenue, for his proper identification for tax purposes (Sec. 3) If the taxpayer is engaged in VATable activity, but the gross sales or receipts from business or practice of profession is P 3,000,000.00 or below, is he required to register? https://www.sampleforms.com/sample-tin-registration-form.html The Taxpayer Identification Number (TIN) is a unique Identification number issued to taxpayers and potential taxpayers. Accomplish BIR Form 1904 and submit the same together with the documentary requirements to the RDO having jurisdiction over the residence of the applicant. PAYOR OF FINAL CAPITAL GAINS TAX INVOLVING REAL PROPERTIES. e) GAIs, in the discharge of their governmental functions; f) LGUs, in the discharge of their governmental functions; g) Tax exempt corporations such as those enumerated under Section 30 of the Code, as amended, in pursuance of tax-exempt activities; h) Non-stock/non-profit organizations not engaged in business; i) Persons subject to tax under one-time transactions; j) Persons registered under EO 98, series of 1998; and. 9) Are taxpayers transferring business address within the year either within the same district or to another district required to pay another registration fee of P 500.00? How to Request for a Passcode to Create an Account on the URA Web Portal. Attach your ID (individual) and submit to … To get a TIN as an individual, you need to have a NIN or BVN. Go to Inbox and select New Message. b) Pay the Annual Registration Fee (P500.00), loose DST (P30.00) and/or payment for the BIR Printed Receipt/Invoice (if taxpayer opted to buy for use) at the New Business Registrant Counter in the BIR Office. TANZANIA REVENUE AUTHORITY. How to Amend Registration Details (Name) for Individual. The RDO having jurisdiction of the head office or branch shall issue the COR. 98 (Securing a TIN to be able to transact with any Government Office). 98). Application for Registration For One-Time Taxpayer and Persons Registering under E.O. One needs to obtain a license for running an NGO, as well as the proper NGO Registration Forms found on this webpage, ready for download, printing, and even customizing to suit your current circumstance. 18) If a taxpayer is in doubt of his status as VAT taxpayer, what is he supposed to do? All students are required to complete Student Registration Forms on a yearly basis. It is to be used by that taxpayer alone. The COR (BIR Form 2303) shall be issued within the period/time prescribed under the existing “BIR Citizens Charter” together with the approved Authority to Print and Registered books of accounts. Accomplish BIR Form 1904 and submit the same, together with the required attachments, at RDO 39 – South Quezon City. c) The RDO shall then issue the Certificate of Registration (Form 2303) together with the “Notice to Issue Receipt/Invoice”, Authority to Print, BIR Printed Receipts/Invoices (if applicable) and eReceipt as proof of payment. No, taxpayers are required to register only once before commencing their business. The registration forms we have here on this website are for free, so go ahead and take a look at them, and of course you can download them. Passport (also in cae of non-resident alien not engage in trade or business). Working Permit; or Photocopy of duly received Application for Alien Employment Permit (AEP) by the Department of Labor and Employment (DOLE), For employers using eREG System, the above requirements shall be required from their employees. It shall be filed with the RDO who issued the COR. ATIN. 39-95 and RMC No. Fill it indicating your updates / corrections and effective date of change. All taxpayers are required to register with the RDO having jurisdiction over the head office, branch office, place of production or storage place where inventory of goods for sale or use in business are kept. 98 (Securing a TIN to be able to transact with any Government Office) Description This form is to be accomplished by one-time taxpayer and persons registering and applying for a TIN (E.O. 98, › Payment of P500.00 for Registration Fee and P30.00 for loose DST or. A duly completed TIN application form; Business name registration certificate (for Enterprise or Business) or Certificate of incorporation (for Companies) showing the registration number in either case; Documents showing the following information The requirements for an Enterprise, Company or Business registered with the CAC seeking TIN number are. ), BIR Form 1904 - Application for Registration for One-Time Taxpayer and Persons Registering under E.O. a Certificate of Birth Registration, that is, "pink form", will not be accepted). IRS tax file number.- file number assigned by erstwhile IRS Tax Office . Professional Regulation Commission (PRC) identification card; and/or, 4. An NGO is a nonprofit organization or a voluntary citizenâs group working toward social causes or various interests. 11) When will the Certificate of Registration (COR) be issued to the taxpayer? 13-2018, RMO No. Any identification issued by an authorized government body (e.g. 5) When is the taxpayer required to apply for registration and pay the registration fee? Any person, whether natural or juridical, required under the authority of the Internal Revenue Code to make, render or file a return, statement or other documents, shall be supplied with or assigned a Taxpayer Identification Number (TIN) to be indicated in the return, statement or document to be filed with the Bureau of Internal Revenue, for his proper identification for tax purposes (Sec. Certificate of Registration (BIR Form 2303) for newly registered taxpayer and validated Payment Form (BIR Form 0605) for every renewal. NGOs perform a variety of services, humanitarian efforts for different sections of the society, and take on various complaints from the citizens and address these to the government. Dissolution, merger or consolidation of juridical person. k) Facility/ies where no sales transactions occur. - Birth Certificate or any valid identification card that will show the applicant's complete name (Philippine Administrator), address, birth date and signature, such as but not limited to: 4. b) Pay the following at the New Business Registrant Counter in the BIR Office. 98 (securing a TIN to be able to transact with any government office, e.g. Each branch is required to pay the ARF of P 500.00. 98, - Birth certificate or any valid identification showing name, address and birth date; or -Passport with visa; or. 13) How many COR (BIR Form 2303) shall be issued by the Revenue District Office? 10) After complying with all the requirements for registration, what document will be issued to the taxpayer as proof of registration? Yes, Non-Resident Aliens Not Engaged in Trade or Business (NRANETB) or Non-Resident Foreign Corporations (NRFC) shall be issued TINs for purposes of withholding taxes on their income from sources within the Philippines. 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, CORPORATIONS/PARTNERSHIPS (Including Government-Owned and -Controlled Corporations) (Taxable /Non-Taxable), BIR Form 1903 - Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable), › Photocopy of SEC Certificate of Incorporation; or, Photocopy Certificate of Recording (in case of partnership); or. 48-94, RMO No. Individual Taxpayer Registration Form FORM 001A This form is to be completed in CAPITAL LETTERS for the purpose of registration and issuance of Taxpayer Identification Number (TIN). A Registration Form is a list of fields that a user will input data into and submit to a company or individual. Submit BIR Form 1902 to the Revenue District Office (RDO) having jurisdiction over the place of office of the employer where such employee is expected to report for work. TIN REGISTRATION FORMS Both Individuals and Organisations should register for a Tax Identification Number. (PLEASE SPELL OUT ALL WORDS - NO ABBREVIATIONS) Internal Revenue Service FEDERAL CAPITAL TERRITORY. PERSONS REGISTERING UNDER E.O. TIN Number Registration Requirements For Individuals Personal Details such as your First Name. - Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the place where administrator is registered or in the absence of registration, in the place of residence of the administrator. There are many reasons why you would want a person to fill out a registration form. ONE TIME TAXPAYERS (With No Previously Issued TIN), 1. Note: Taxpayer may attend the scheduled initial briefing for new business registrants to be conducted by the concerned RDO in order to apprise them of their rights and duties/responsibilities. A colour photocopy of the ID should accompany the application for verification. Provide your business registration number: Business Name Registration Certificate or Certificate of Incorporation. Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment any tax due, BIR Form 1903 - Application for Registration for Corporations/Partnerships (Taxable/Non Taxable), including GAIs and LGUs. Click on e-Services 13. Professional Regulation Commission (PRC) identification card; and/or, 4.Passport (also in cae of non-resident alien not engage in trade or business), - Marriage Contract, if the applicant is a married woman. 16) Is there a particular form prescribed for Application for Cancellation of Registration? All ID types, except for passport, are Ghana IDs. DESCRIPTION. 41-94, RMO No. Getting a TIN is free. 22-91, RMO No. PAYOR OF ESTATE TAX – Non - Resident Decedent With Administrator in the Philippines. 54-97, RMO No. Here is a detailed instruction on how to get TIN number in Nigeria: Fill out the TIN application form. The employer shall accomplish the applicable sections of the application form. PAYOR OF CAPITAL GAINS TAX INVOLVING SHARES OF STOCKS, 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). To accomplish their targets, NGOs need to take after a careful approach appropriate from the phase of conceptualization. - Birth Certificate or any valid identification card that will show the applicant's complete name, address, birth date and signature, such as but not limited to: 2. PAYOR OF DONOR’s TAX FOR RESIDENT OF THE PHILIPPINES, 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), - Marriage Contract, if the applicant is a married. In the case of Passports, attach picture page and passport details page to the application. Fillable and printable Tin Registration Form 2021. b) Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks of the RDO, › 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, INDIVIDUALS EARNING PURELY COMPENSATION INCOME, BIR Form 1902 - Application for Registration For Individuals Earning Purely Compensation Income (Local and Alien Employee). › Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity; › Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA. (ii) Documentary Stamp Tax (P30.00) (if applicable), (iii) BIR Printed Receipt/Invoice (if opted to buy for use), › Corporations and their branches shall accomplish and file the application on or before the commencement of business, it shall be reckoned from the day when the first sale transaction occured or within thirty (30) calendar days from the issuance of Mayor's Permit/PTR by LGU, or Certificate of Registration issued by the Securities and Exchange Commission (SEC), whichever comes earlier, › In the case of corporations (Taxable or Non-taxable) where documentary stamp tax (DST) is required to be paid within five (5) days after the close of the month, BIR Registration shall be done on or before payment of DST due, › Partnerships, Associations, Cooperatives, Government Agencies and Instrumentalities (GAIs) shall accomplish and file the application before or upon filing of any applicable tax return, statement or declaration as required by the Code, as amended, GOVERNMENT AGENCIES AND INSTRUMENTALITIES, BIR Form 1903 - Application for Registration for Corporations/Partnerships (Taxable/Non-Taxable), including GAIs and LGUs. 4. Work Permit number if you are a Non-Resident and on a … b) Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks of the RDO. If you do not wish to print the form immediately, take note of the Reference Number and Search code indicated on the acknowledgment receipt. To conform with current and anticipated Internal Revenue Service mandates, some universities require all students who have a Social Security number at the time of admission to indicate such in their enrollment forms. 14) What will the taxpayer do with the COR and the Proof of Payment of ARF? 39 – South Quezon City. TAXPAYER REGISTRATION FORM - ORGANISATION SECTION 1: PRIOR REGISTRATION (THIS FORM IS NOT FOR SALE) PAGE 2 DT 02 DT 02 SECTION 8: BRANCHES NAME. - Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the applicant. PAYOR OF ESTATE TAX – Non-Resident Decedent Without Administrator in the Philippines. - Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over residence of the applicant. 2. Non-Resident Alien Engaged in Trade/Business, Estates/Trusts. You can check online to see if you have an existing TIN by clicking here. This document is designed to guide you through the process of determining your obligation to register with the IRC and the process of completing the registration form. LOCATION ADDRESS ... TIN - Old Taxpayer Identification Number and. Yes, he is required to register as a Non-VAT taxpayer. The withholding agent shall apply for the TIN in behalf of the NRANETB or NRFC prior to or at the time of the filing of their monthly withholding tax return as applicant under EO 98, series of 1998 (Sec.4.1v of RR 7-2012). › Photocopy of the Death Certificate of the deceased and judicial settlement; a) DTI Certificate of Registration Business Name, if business trade name shall be used; b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity; c) Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA); a) Accomplish BIR Form 1901and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the estate. OCWs/SEAMEN EARNING PURELY FOREIGN-SOURCED INCOME, BIR Form 1904 - Application for Registration for One-Time Taxpayer and Person Registering under E.O. TANZANIA REVENUE AUTHORITY. Page 4 . Registration. INDIVIDUAL ONLINE TIN APPLICATION. – If you’re handed the BIR Form 1901 or 1902, remind them that you’re registering under EO 98. 23-91, RMO No. Since they work in the nonprofit domain, their goals and daily operations are frequently and fairly uncertain when contrasted with revenue-driven associations. a) Accomplish BIR Form 1901and submit the same together with the required attachments to the Revenue District Office having jurisdiction over the registered address of the trusts. Birth Certificate, passport, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant; › Payment of P500.00 for Registration Fee and P30.00 for loose DST or Proof of Payment of Annual Registration Fee (ARF) (if with existing TIN or applicable after TIN issuance); › BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices; Other documents for submission only if applicable: › Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau; › DTI Certificate (if with business name); › Franchise Documents (e.g. RR No. Accomplish BIR Form 1902 and submit the same together with the documentary requirements to the employer. 2-96, RR No. Accomplish BIR Form 1903 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the government agencies and instrumentalities. How to Apply for a Tax Identification Number (TIN) - Non-Individual (Limited Company) How to Create an Account on the URA Web Portal. Application shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due. › 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. a) Cooperatives duly registered with the CDA; b) Individual residents earning purely compensation income. BIR Form 1901 - Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts. It is achieved by following the steps announced by the studentâs home school in advance of each semesterâs registration period. - Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the seller / transferror. Corporate Number Corporate Number is 13-digit numbers comprised of numerals only. 11-2000 and RMO No. Companies use registration forms to sign up customers for subscriptions, services, or some other programs or plans. - Certification from awarding company/person. LTO, NBI, DFA, etc. Upon filing of a return, statement or declaration as required in the NIRC. Tick ID type for registration and complete section with the details of that ID type. All content is public domain unless otherwise stated. - 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. PAYOR OF DONOR’s TAX FOR NON-RESIDENT OF THE PHILIPPINES. a) Accomplish BIR Form 1901 version 2018 and submit the same together with the documentary requirements with the New Business Registrant Counter of the RDO having jurisdiction over the place where the head office and branch, respectively. 3-2003, RR No.12-2003 and RR. Integrated Bar of the Philippines (IBP) identification card; 3. Enter the username (TIN e.g. 54-98, RMO No. It is not a way of registering or applying for a course of study. Fill, sign and download Tin Registration Form online on Handypdf.com We do not just limit ourselves to providing you with NGO Registration Forms. Go to the RDO who has jurisdiction over his place of business and seek assistance. Last Name Contact addresses including a working email Address Occupation such as Applicants occupation. The Internal Revenue Commission (IRC) requires individuals and businesses to register for a Taxpayer Identification Number (TIN) if they meet certain requirements. However, storage and production places are liable to the ARF only when sales operations are conducted thereat. The Taxpayer Identification Number (TIN) is a unique number allocated and issued to identify a person (individual or Company) as a duly registered taxpayer in Nigeria. Yes, BIR Form 1905 (Application for Registration Information Update). 17) Where shall the Application for Registration Information Update be filed? - Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the address/domicile of the donor at the time of donation.