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2 of 10 COMPLIANCE GUIDE FOR LOCAL EMPLOYEES I. REGISTRATION Processing of Application for Taxpayer Identification Number (TIN) of Local Employee Who may Avail Taxpayers receiving purely compensation income either by the employee or thru his employer What are the Documentary Requirements › BIR Form 1902*; › Birth certificate of applicant or any valid ID that will show the applicant's complete name, birth date and signature; › Birth certificates of declared dependents if any; › Waiver of husband on his right to claim additional exemptions, if wife claims exemption; › Marriage contract, if married. For employers using eREG System, the above requirements shall be required from their employees Where to Avail and File the Return/Form 1) Revenue District Office (RDO) having jurisdiction over the place of office of the employer where such employee is expected to report for work. 2) For employees of large taxpayers and corporations included under the Taxpayer Account Management Program (TAMP), their employers shall be responsible to secure the employees' TIN through the use of e-REG System. 3) Employers, other than LT or TAMP corporations, may secure the TIN of their employees, either through e-REG System or through the RDO having jurisdiction
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