Revenue Memorandum Circular · RMC

RMC No. 114-2022

To prescribe the guidelines on the registration of Department of Education (DepEd) Regional Offices, Division Offices and Implementing Unit Schools, and to direct continued use of the currently assigned DepEd TINs pending eFPS enhancement for five (5)-digit Branch Codes.

Bureau of Internal RevenueIndependent research copy

Document type: RMC
Number: 114
Year: 2022
Text quality: Not specified

Document text

Reference copy · verify against the official source

RMC No. 114-2022 (July 28, 2022) prescribes guidelines for registering DepEd Regional Offices, Division Offices and Implementing Unit Schools with the BIR. Pending eFPS enhancement to accept five (5)-digit branch codes, new DepEd branches must continue using the currently assigned DepEd TINs under OPM Nos. 2016-02-04 and 2018-10-05. Registration applications go to the RDO with jurisdiction over the place of business, and DepEd units are registered as branches under four geographic groups (NCR, Luzon and Visayas per OPM 2016-02-04 Annex A; Mindanao per OM 57-2022). Implementing Unit Schools with independent and separate funds are not issued a separate TIN, while Non-Implementing Unit Schools use their Division Office's branch TIN and must cancel any branch TINs previously issued. Non-DepEd organizations in DepEd premises must register separately and cannot use the DepEd TINs.