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    Date: 2022-02-14 08:37:58.861446

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    Date: 2022-02-14 12:26:47.658517

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    Date: 2022-02-15 05:32:08.451462

Closure of Business for Sole Proprietor

Requested from BIR by E. Villas at 08:37 AM on Feb 14, 2022.
Purpose: Research purposes and for Guidelines for both TP and RO
Date of Coverage: 01/02/2022 - 01/17/2022
Tracking no: #BIR-882193279825

Villas 08:37 AM, Feb 14, 2022 

Hi Sir/Madam,

Many Taxpayers and RO interpret requirements/procedures with regards to Closure of Business differently. With this, I respectfully request for clarification on the said matter. 

Your response will be highly appreciated 

Thank you

Du 12:26 PM, Feb 14, 2022 

February 14, 2022

Dear Ms. Villas,

Greetings!

Thank you for your request dated Feb 14, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request
You asked for Closure of Business for Sole Proprietor.

We were able to determine that this particular information is already available online and therefore cannot be counted as a valid FOI request.

However, to know more about the APPLICATION FOR CLOSURE OF BUSINESS, please click here to read the entire text : https://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-registration-update.html#afcob

You may also click here to read about the Application for Closure of Business – Branch (Without Tax Liabilities) 
https://www.bir.gov.ph/images/bir_files/downloadables/bir-files/BIR-Citizens-Charter-2021-Edition.pdf

For your information and guidance.

Respectfully,

Ana Marie Du
FOI Officer


Requesting for rewiewing denied request for FOI

Hi Ms. Ana Marie,

I am respectfully asking for your reconsideration to process my request for the following reasons
1. You provided https://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-registration-update.html#afcob
              -Procedures stated herein is only applicable to "death of Individual not subject to Estate Tax"

2. https://www.bir.gov.ph/images/bir_files/downloadables/bir-files/BIR-Citizens-Charter-2021-Edition.pdf
As the title suggest on item 15 "application for closure of business -Branch" 
This pertains to businesses with branch. 

Procedures on Closure of business for Living Individual TaxPayer (no Branch) was not mentioned on the foregoing. And like I mentioned, some RO/TP may misinterpret those procedures, so to avoid confusion between the RO and TP and in respect with ARTA, may I ask for a complete guidelines for my concern. 

Thank you for your prompt response

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