RMC No. 117-2024 - Annex A

This issuance presents, as Annex "A", BIR Form No. 1900 (October 2024 ENCS) — the Application for Permit to Use Loose-Leaf Books of Accounts/Invoices and Other Accounting Records. The form captures taxpayer details (TIN, RDO code, name, business address, contact information), the branches covered by the permit, and the type of application (loose-leaf books of accounts, loose-leaf invoices, or other loose-leaf accounting records). It includes a declaration under penalties of perjury with consent to processing under the Data Privacy Act of 2012, documentary requirements (duly accomplished form, sample format and print-out, and a sworn statement including a commitment to permanently bind the loose-leaf forms within fifteen (15) days after the end of each taxable year or upon termination of use), and additional documents when transacting through a representative.