Understanding BIR Form No. 1904: Application for Registration for One-Time Taxpayer and Person Registering under E.O. 98
The Bureau of Internal Revenue (BIR) of the Philippines has established specific procedures and forms for individuals and entities seeking to obtain a Taxpayer Identification Number (TIN) for various transactions with government agencies. One such essential document is BIR Form No. 1904, which serves as an application form for registration under the provisions of Executive Order No. 98 (E.O. 98). This form primarily targets Filipino citizens and foreign nationals engaging in one-time transactions or needing a TIN to facilitate dealings with Philippine government offices.
Scope and Purpose of BIR Form No. 1904
The main objective of this form is to enable individuals and foreign nationals to secure a TIN, which is a mandatory requirement for transacting with any government agency in the Philippines. Whether for a single transaction or to establish a legal tax record, applicants use this form to register with the BIR under specific legal provisions, notably E.O. 98, which simplifies the process for certain non-regular taxpayers.
This form is particularly relevant for those who do not have an existing TIN but need to engage in activities such as property transactions, employment, or other dealings that require tax identification. It also accommodates foreign nationals who are involved in Philippine-based transactions, including estate or inheritance matters, and those seeking to avoid multiple registrations for different dealings.
Who Should Use This Form?
BIR Form No. 1904 is designed for:
- Filipino citizens applying for a TIN for a one-time transaction or to comply with government requirements under E.O. 98.
- Foreign nationals who need a TIN for a single transaction, such as property sale or inheritance, and are registering under the provisions of E.O. 98.
- Individuals involved in estate or trust transactions that require tax identification for legal and fiscal purposes.
Applicants include those who are not yet registered with the BIR but need to transact with government agencies, such as the Bureau of Immigration, the Department of Foreign Affairs, or local government units.
Key Components and Essential Information in the Application
The form gathers comprehensive personal and transaction-related data, including:
- Taxpayer Information: Name, date of birth, address, contact details, and government-issued IDs.
- Foreign Address: For foreign nationals, their principal foreign address and country of residence.
- Transaction Purpose: Applicants must specify the reason for applying, such as dealings with banks, government agencies, or property transactions.
- Spouse and Employment Details: When applicable, information about spouses and employment status, especially for estate or inheritance cases.
- Supporting Documents: Valid government-issued IDs, proof of residence, marriage certificates, or estate documents, depending on the applicant's circumstances.
Application Process and Documentary Requirements
The submission of BIR Form No. 1904 must be accompanied by specific documents to verify the applicant’s identity and transaction purpose. The requirements vary based on the applicant's profile:
| Applicant Type | Required Documents |
|---|---|
| Filipino Citizen (Local Resident) | Government-issued ID (e.g., PhilID, Driver’s License), proof of residence, and, if applicable, marriage contract or estate documents. |
| Foreign National (Non-Resident) | Passport (bio page, entry/exit stamps), apostilled or authenticated Special Power of Attorney if transacting via a representative. |
Additional documents may be required depending on the specific transaction, such as death certificates or extrajudicial settlement documents for estate-related cases.
Filing and Processing
Applicants can submit their completed form and supporting documents at any BIR Revenue District Office (RDO) or authorized revenue collection branch. The form must be filled out legibly and accurately, with all applicable sections completed. Once received, the BIR will process the application, and if approved, issue a TIN. The TIN is essential for formal dealings with government agencies, including the Bureau of Immigration, the Department of Foreign Affairs, and local government units.
For convenience and efficiency, the BIR encourages electronic filing where available, using the eBIRForms system or the eGovPH mobile application, especially for straightforward transactions.
Legal and Regulatory References
The application process and the issuance of TINs are governed by the provisions of the National Internal Revenue Code of 1997, as amended, and related regulations issued by the Bureau of Internal Revenue. The legal basis for registration under E.O. 98 is also embedded in the administrative framework aimed at simplifying tax identification procedures for specific categories of taxpayers and transacting individuals.
Conclusion
BIR Form No. 1904 serves as a vital document for individuals and foreign nationals requiring a TIN for a one-time transaction or to facilitate dealings with Philippine government agencies. Proper completion and submission of this form, along with the necessary supporting documents, ensure compliance with Philippine tax and administrative laws, thereby enabling smooth and lawful transactions within the country.
