About the Citizen's Charter
This is the Citizen's Charter 2025, 1st edition of the Bureau of Internal Revenue. It lists the frontline services, processing steps, requirements and processing times for taxpayers. Select a service below to view its procedure and requirements.
Revenue District Office - External Service
The following services are processed at the Revenue District Office for external clients. Links marked New were added in this edition. Links marked With Updates were revised.
With Updates 21
- 12. Online Application for Registration of Nonresident Foreign Corporation (in General)
- 13. Processing of Application for Registration of Branches (Individual/Non-Individual)
- 15. Processing of Application of Authority to Print (ATP) Invoices
- 17. Processing of Application for Registration of Books of Accounts
- 19. Processing of Request for Certification of Certificate of Registration (COR)/Authority to Print (ATP)/TIN Card
- 20. Processing of Application for Certificate of Exemption for Scholarship and Job/Livelihood Programs
- 21. Processing of Request for Cancellation of Permit to Use (PTU) Point-of-Sales (POS) Machine / Cash Register Machines (CRM)
- 22. Processing of Application for Registration of Computerized Accounting System (CAS), Computerized Books of Accounts (CBA), and/or its Components Including Electronic Storage System (ESS), Middleware and Other Similar Systems
- 24. Application for Account Enrollment with the Enhanced Electronic Accreditation and Registration (eAccREG) System
- 25. Application for Permit to Use (PTU) Cash Register Machine (CRM), Point of Sale (POS) Machines and Other Sales Machines Including Sales Receipting System/Software and Special Purpose Machine (SPM)
- 26. Processing of Application for Taxpayer Identification Number (TIN) Card
- 28. Application for Closure of Business – Head Office Subject to Audit with Issuance of Tax Clearance (Excluding the Audit Process Processing Time)
- 28-C. Application for Closure of Business – Branch without Tax Liabilities
- 29-A. Processing and Issuance of Approved ONETT Computation Sheet (OCS) – For Onerous Transfer of Real Property – Both Taxable and Exempt
- 29-B. Processing and Issuance of Approved ONETT Computation Sheet (OCS) – For Onerous Transfer of Shares of Stocks not Traded through Local Stock Exchange
- 30-A. Processing and Issuance of Approved ONETT Computation Sheet (OCS) – For Donation of Real Properties
- 30-B. Processing and Issuance of Approved ONETT Computation Sheet (OCS) - For Donation of Personal Property
- 31. Processing and Issuance of Approved ONETT Computation Sheet (OCS) of Tax Due On Estate of the Decedent
- 32. Processing and Issuance of Electronic Certificate Authorizing Registration (eCAR) for Sale/Donation/Estate (Original Issuance)
- 34. Processing and Issuance of Tax Compliance Verification Certificate (TCVC)
- 35. Processing and Issuance of Delinquency Verification Report (DVR)
With Updates | Bulk Transactions 6
- 3. Application for Taxpayer Identification Number (TIN) of Local Employee [Bulk Transactions consisting of six (6) applications and above] – Manual Processing (Walk-in)
- 8. Application for TIN and Registration of Individual New Business Registrants (Head Office Only), Including Facilities Together with the Application for Authority to Print (ATP) [Bulk Transactions consisting of six (6) applications and above] – Manual Processing (Walk-in)
- 11. Application for TIN and Registration of Non-Individual New Business Registrants (Head Office Only), Including Facilities Together with the Application for Authority to Print (ATP) [Bulk Transactions consisting of six (6) applications and above] – Manual Processing (Walk-in)
- 14. Processing of Application for Registration of Branches (Individual/Non-Individual) [Bulk Transactions consisting of six (6) applications and above]
- 16. Processing of Application of Authority to Print (ATP) Invoices [Bulk Transactions consisting of six (6) applications and above]
- 18. Processing of Application for Registration of Books of Accounts [Bulk Transactions consisting of six (6) applications and above]
With Updates | Manual Processing (Walk-in) 4
- 2. Application for Taxpayer Identification Number (TIN) of Local Employee – Manual Processing (Walk-in)
- 4. Application for Taxpayer Identification Number (TIN) [Executive Order (E.O) No. 98/One-Time Transaction (ONETT) Taxpayer] – Manual Processing (Walk-in)
- 7. Application for TIN and Registration of Individual New Business Registrants (Head Office Only), Including Facilities Together with the Application for Authority to Print (ATP) – Manual Processing (Walk-in)
- 10. Application for TIN and Registration of Non-Individual New Business Registrants (Head Office Only), Including Facilities Together with the Application for Authority to Print (ATP) – Manual Processing (Walk-in)
New | Online thru ORUS 3
- 5. Application for Taxpayer Identification Number (TIN) [Executive Order (E.O) No. 98/One-Time Transaction (ONETT) Taxpayer] – Online thru ORUS
- 6. Application for TIN and Registration of Individual New Business Registrants (Head Office Only), Including Facilities Together with the Application for Authority to Print (ATP) – Online thru ORUS
- 9. Application for TIN and Registration of Non-Individual New Business Registrants (Head Office Only), Including Facilities Together with the Application for Authority to Print (ATP) – Online thru ORUS
New 3
More 3
- 1. Approval of Application for Taxpayer Identification Number (TIN) of Local Employee – Online thru ORUS
- 23. Processing of Application for Registration of Computerized Accounting System (CAS), Computerized Books of Accounts (CBA), and/or its Components Including Electronic Storage System (ESS), Middleware and Other Similar Systems thru Online Registration and Update System (ORUS)
- 33. Processing of Delinquency Verification Certificate (DVC)
Other sections and feedback
Other charter sections referenced on this page but not expanded in this view: Revenue Region - External Service, Revenue Region - Internal Service, National Office - External Service, National Office - Internal Service.
For feedback, complaints, and follow-up, contact the Bureau of Internal Revenue:
- Trunkline
- (02)-8538-3200BIR trunkline
- Email for inquiries
- contact_us@bir.gov.ph