May 20, 2019
REVENUE MEMORANDUM ORDER NO. 037-19
| SUBJECT | : | Amended Policies, Guidelines and Procedures on the Registration of Employees |
| TO | : | All Internal Revenue Officials, Employees and Others Concerned |
I. OBJECTIVES
With the implementation of Revenue Memorandum Order (RMO) No. 20-2015 dated September 18, 2015 re: Prescribing Policies, Guidelines and Procedures on the Registration of Employees, it has been observed that the processing time of application for transfer of employee's registration takes a longer time due to pending enhancement of the Integrated Tax System (ITS). This Order is being issued to:
1. Revise the prescribed policies in the registration of employees, including updates, and simplify the process of transferring employee's registration as provided under RMO No. 20-2015. HTcADC
2. Prescribe policies and guidelines in the issuance of Taxpayer Identification Number (TIN) Card to employees; and
3. Provide for a control measure in the issuance of TIN Card by the RDOs.
II. POLICIES AND GUIDELINES
Registration of Employees Earning Purely Compensation Income
1. In general, new employees without TIN shall be registered at the RDO having jurisdiction over the place of business where the employer's...
