Who updates the BIR registration of employees?

Dear GABOTAF,

May I ask if who is responsible in the updating of the BIR Registration of Newly Hired Employees? Is it the HR Office or Accounting Office?

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Hi, Sender:

Our knowledge on this matter is limited but here’s what we found on BIR’s website:

• According to Revenue Memorandum Order (RMO) No. 37-2019, employers need to secure the tax identification number (TIN) of their new employees within 10 days from the start of employment.

• However, we have not seen from the above revenue regulation who from the employer should secure the TIN of the new employee, whether the Accounting Office or HR Office. 

• On updating the tax registration of employees however, Revenue Regulation No. 1-2020 says that application for any change in the registration information (BIR Form 1905) shall be filed by the employee in the Revenue District Office (RDO) where the employee is registered. The employee concern shall furnish his/her employer a copy of the BIR Form 1905 as stamped received by the RDO. The employer shall then make the necessary adjustments on the withholding tax of the employee based on the new information.

• To us, it is clear above that it is the responsibility of the employee concerned to update his own tax registration with the BIR, not his/her employer, hence, in our opinion, no question whether the Accounting Office or HR office should do this. But, still, we think this is a matter of internal policy of the agency. 

• To be very sure on this however, we encourage you to clarify this further from the BIR. 

• We shall also help you find some more answers from our colleagues through our Facebook Page. 

• Thank you for asking us this question. Below is your forum. Please feel free to leave us a comment below. 

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