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Bir Form 1904

BIR Form 1904 must be completed by one-time taxpayers in the Philippines who have no previously issued Tax Identification Number (TIN) to register and obtain a TIN. This includes individuals paying capital gains tax on the sale of stocks who must submit Form 1904 along with valid photo ID, marriage contract if married, and the deed of sale to the Revenue District Office having jurisdiction over the seller's address before filing any tax returns or paying taxes due.

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Jaypee Ortiz
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3K views1 page

Bir Form 1904

BIR Form 1904 must be completed by one-time taxpayers in the Philippines who have no previously issued Tax Identification Number (TIN) to register and obtain a TIN. This includes individuals paying capital gains tax on the sale of stocks who must submit Form 1904 along with valid photo ID, marriage contract if married, and the deed of sale to the Revenue District Office having jurisdiction over the seller's address before filing any tax returns or paying taxes due.

Uploaded by

Jaypee Ortiz
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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ONE TIME TAXPAYERS (With No Previously Issued TIN)

1. PAYOR OF CAPITAL GAINS TAX INVOLVING SHARES OF STOCKS


Tax Form
BIR Form 1904 - Application for Registration of One Time Taxpayer And Persons
Registering Under EO 98 (securing a TIN to be able to transact with any government
office)
Documentary Requirements
- NSO Certified Birth Certificate or any valid identification card that will show the
applicant's complete name, address, birth date and signature, such as but not limited to:
1. Driver's License;
2. Integrated Bar of the Philippines (IBP) identification card;
3. Professional Regulation Commission (PRC) identification card; and/or
4.Passport (also in cae of non-resident alien not engage in trade or business)
- Marriage Contract, if the applicant is a married woman
-Deed of Sale
Procedures
- Accomplish BIR Form 1904 and submit the same, together with the required
attachments, to the Revenue District Office having jurisdiction over the registered
address of the seller / transferror.
Deadline
Application shall be accomplished and filed before filing a return, statement or
declaration as required in the Tax Code and payment of any tax due.

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