Updates <July 12, 2018>
**For JO and COS personnel under any gov't institution, the tax compliance requirements are not covered here. A friend from NSRI told me that securing 1901 is now simpler and easier. Read up: https://www.aseanlip.com/philippines/tax/notices/circular-to-clarify-the-registration-and-tax-compliance-requirements-of-individuals-under-a-job-order-or-service-contract-agreement/AL19268
Non-UP contractual personnel such as Research Assistants, Lab Techs, SRSIIs, Sr. RAs, admins, or <insert job name here> are encouraged to register under the tax payment category “self-employed and/or professional ” a.k.a. The 1901 (we call it that).
If you are planning to work as a project-based staff in UP, you will be strongly ENCOURAGED to do this process. I opted to not use the word REQUIRED because, well, just because. Drop the WHY’s. I am only going to answer the HOW’s.
1. You must have a Tax Identification Number (TIN).
2. You should know the SPECIFIC Revenue District Office (RDO) where you should process your 1901. If you can’t remember where you applied to get your TIN, BIR call center can help you: 987-8888
Here’s what you will need (Day 1):
I will be describing the process that we had gone through at RDO 39 (Quezon Ave, Quezon City).
For Day 1.
Total time: ~4 hours
Yes. That is right. It is not something that can be processed in one day. So there’s day 2, 3, 4, and 5. Kidding! errr. Not really kidding. ;)
Step 1. Before you go, fill in the boxes in forms 1901 and 0605 : TIN, Tax payer’s name, address, birth date (1901 only), and registered address (the “employer’s,” UPD in our case). ONLY. THESE. BOXES. It's how we did it.
Step 2. Go to your designated RDO (39 in our case).
Step 3. Get your number ticket and wait for your number to be flashed on the monitor. You will be eventually called at the COR counter, which will be at counter XX. At RDO 39, that’s counter 8. You will have to talk to the attendant at this counter. Tell the attendant what you are applying for when asked. The attendant will be stamping your form 1901 and 0605. You will be requested to go to OD counter.
Step 4. Get another ticket number for the OD counter, which is at counter 10 in RDO 39. They will check your documents and you will be asked about what you are applying for. Just answer (side comment: I think once they know that you’re working/going to work in UP, they’d automatically assume that you’re applying for 1901). This counter will give a “validated” stamp on your form 0605.
MAKE SURE THAT THERE IS THE ATTENDANT’S SIGNATURE (i.e., counter sign) ON THE STAMP. Now you are ready to pay.
Step 5. Payment should be made through partner banks. PARTNER BANKS. EXCLUSIVE! Apparently, there are designated banks for each RDO. For RDO 39, here is the list of partner banks:
Note: The closest (hah! Right.) will be Eastwest bank near Sct. Albano. Unfortunately, their cut-off for BIR payment (we have no idea if this is true for the other deposit transactions) is at noon. We paid ours at BPI Sunnymede Bldg , Q. Ave. near Sct. Esguerra.
You will have to pay 500 pesos for the registration. After the transaction, the document you should have then should be the deposit slip, 1 copy of form 0605 (the other two will be the bank’s copies), and three copies of 1901. MAKE PHOTOCOPIES (2 copies) OF YOUR DEPOSIT SLIP AND 0605. BIR will only require the photocopies but always bring the original copies with you. You can now keep the original copies.
Note: There is a photocopying station located on the GF of BIR building (RDO 39) but it will cost you 3 pesos per copy (long bond paper). There are other photocopying stations near National, though. Go explore!
Step 6. Go back to BIR. Go directly to where they sell the “DOC STAMP” after asking Mr. Guard where it is located. In RDO 39, this is located at counter 20. The price for each doc stamp is 15 pesos and you will only need one. Now, go get another ticket number for the COR counter. Prepare your birth certificate and contract az well. Attendant: Tap tap tap there, put the doc stamp here, will hand you your 1901 (2 copies), and will say, “come back next week.”
Yay! You’re done for Day 1! Go back the next week on the same day! We think that the customer turnover per counter is quick enough. There was also no big crowd, unlike in DFA or NBI, in RDO 39. In our experience, the only long-wait’s we had was when the COR counter attendant went out for a break. Twice. He was gone for about 20 minutes.
Day 2. COR release
Total time: ~4.5 hours
Just recently, an additional step has been implemented before they could release your COR: SEMINAR.
Anyway, here’s what you need to prepare for day 2:
In RDO 39, the seminar regularly starts at 1 o’clock in the afternoon of Fridays and it is held on the 8th floor. Honestly, I did not attentively listen to the lecture but expect hearing some basic points on taxation, stuff with regard to filing 1901, where to get your receipts printed, etc. Ours lasted for more than 2 excruciating hours. On the second hour, people started to shoot questions that we don’t care about since these were not of our interest. For example, many people asked about business taxation related concerns. Then the question and answer portion started to round in circles. It became so boring and unbearable, so I went to their office on the fifth floor and straight to counter 2 where CORs are released.
Tip: you can escape from this step once people start asking whatevers. Just beeline yourself out smoothly (sneaking out level: ninja!), though. Also, be sure to get that calendar or whatever freebies they will be giving out (yes, this item is very important. IT IS A PLOT ITEM!) after putting your name on the attendance sheet. I just hope that the succeeding seminars will be more concise and time-efficient.
At counter 2, this is where the photocopies of the valid ID/s are needed AND the calendar comes in. Get your number for this counter (pasted on CDs located just in front of the computer monitor of the counter). Apparently, the calendar serves as a “certificate of attendance” a.k.a proof that you have attended the seminar. Just show it when the person at the counter asks for it. Present your 1901 plus your ID ( and deposit slip and 0605 if they ask for these) photocopies then jaraaan! You have your golden certificate of registration!
Super Note: get forms 1905 and 1906 from the folders located right beside counter 1. You’ll need these for the next step.
Super duper note: Before leaving, you should check if every info in your COR is correct. Check the spelling of your name! If you do get a misspelled name or any spelling errors, tell them so they can fix it immediately. "Wrong spelling, wrong."
Day 3. Approval to Print (ATP)
Total time: ~3 hours
You can actually do this right after you receive your COR. Just be sure to use our “escape tip” because if you don’t, people from the seminar will flock together and swamp the counter 2 and this could mean that you might end up going home later than four PM. If this happens, then welcome to Day 3.
Here’s what you should be bringing with you because every counter has a particular ‘surprise requirement/s’ and we learned about these the hard way:
On forms 1905 and 1906, fill in boxes corresponding to the TIN number, Name, and Business address.
ATP counter is at counter 7. Get your number from Kuya Guardia Sibil. Wait for your turn. The counter 7 person (A she in our case) will ask you what type of receipt you would want to avail. You would want to get the cheapest, right? So did us. In our case, she described it as one fourth (pertaining to the size of the receipt) and 4 copies, which cost us 1,200 pesos. She wrote this down and asked us to directly pay TO HER the said amount. Funny that she did not issue a receipt for this transaction. She wrote down her number on the form 1906 and told us that she’ll text to let us know when we can come back and claim the receipt and ledger. She said that, most likely, it will be after a week. You are done for the day after this step. Just wait for that person to contact you.
Tip: According to a very reliable source, you can request for "Sir Jun" to process this ATP thing for you. The advantage: the receipts+ledgers will just cost you 1,000 pesos.
Day 4. Final Day!
Total time: <2 hours
This is the day when you get the ledgers and receipt and the happiness and joy and fulfillment and ultimate relief. Just go directly to ATP counter and ask for the items you need. Then that’s it.
Congratulations! You are now a "legit" tax payer!
Hope this helps you. Spread the word to help others!
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