November 6, 2019
REVENUE MEMORANDUM ORDER NO. 055-19
| SUBJECT | : | Amending Certain Portions of Revenue Memorandum Order (RMO) No. 37-2019 |
| TO | : | All Internal Revenue Officials, Employees and Others Concerned |
I. OBJECTIVE
This Order is issued to amend certain portion of RMO No. 37-2019 relative to the prescribed policies, guidelines and procedures on the registration of employees.
II. AMENDMENTS
Section II (4.2.4) and (10.2) of RMO No. 37-2019 is hereby amended to read as follows:
"II. POLICIES AND GUIDELINES
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4.2.4 In the event that the eRegistration System cannot process the TIN application of employees due to reasons enumerated under Section II.3 of this Order, the Client Support Section (CSS) of the concerned RDO shall accommodate these employees.
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10.2 The transferring-employer shall require the said employees mentioned in Section II (10.1) that are earning purely compensation income to accomplish BIR Form No. 1905 (update form), and facilitate the mass transfer of employees' registration by submitting the update forms and list of said employees to the old RDO together with the request for transfer of registration (update form) of the said employers,...
