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RR No. 7-2012 dated April 2, 2012 Registration updates



Amended Consolidated Revenue Regulations On Primary Registration, Updates, and Cancellation
This Regulation prescribes the amendments, consolidations and updates
regarding all existing RR relative to primary registration, particularly on
the following:
•    registration, updates and cancellation procedures;
<    venue, forms and documentary requirements;
>    annual registration and certification fees;
•    penalties for registration-related violations.
This RR states that Non-Resident Aliens Not Engaged in Trade or
Business (NRANETB) or Non-Resident Foreign Corporations (NRFC) are
required to apply for TINs for purposes of withholding taxes on income
from sources within the Philippines. In behalf of the NRANETB or NRFC,
the withholding agent shall apply for the TIN prior to or at the time of the
filing of their monthly withholding tax returns.

RR No. 7-2012 dated April 2, 2012 Registration updates

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