SPM Application Procedure
SPM Application Procedure
SPM Application Procedure
APPLICATION
1.) There are 3 Major Online Steps involved as follows:
1st Step: Head Office or Account Enrolment
2nd Step: Branch Application / Enrolment
3rd Step: SPM Permit Application (DA5 IT will assist on getting
the SPM Technical Information needed. Kindly fill out attached
ITTSF and send to [email protected])
2.) Under each major step are sub-steps / sub-activities.
3.) For inquiries / concerns, Taxpayer-Online Applicant may
contact BIR Customer Assistance Division (CAD) at 981-8888 or
the following:
a. For Large Taxpayers
1. National Capital Region (NCR) Large Taxpayers – Call the
Large Taxpayers Assistance Division (LTAD) – BIR Head
Office at 981-7208.
2. Provincial Large Taxpayers – Call Large Taxpayer District
Office (LTDO) in your province.
b. For Non-Large Taxpayers – Call Revenue District Office (RDO)
concerned.
1ST MAJOR STEP: HEAD OFFICE or ACCOUNT ENROLMENT for
ELECTRONIC ACCREDITATION & REGISTRATION (eAccReg) ONLINE ACCESS
Sub-steps:
2. To have your Username /Password Credentials, register /enrol online your Head Office
or “Account” as user. Please refer to sample screenshot below. For first-time users,
leave “Username” and “Password” blank. Go directly to and click “Enroll User”.
Upon clicking “Enroll User”, the system will automatically proceed to the “Application for
Account Enrolment” page as shown below.
NOTE:
3. Wait for BIR’s email saying “You have successfully submitted your application for
Account Enrolment” with “Transaction Number ___________”. Kindly note the issued
Transaction Number. Please refer to Attachment A for a sample email.
4. Upon receipt of BIR’s e-mail, submit the following documents to LTAD or LTDO or RDO
within three (3) working days.
a. “Application Letter” (refer to Attachment B) for Head Office/Account Enrolment.
Attachments to this letter are: Annex A-Sworn Statement and the BIR Authorized
User Form or Authorization Letter.
b. “Annex A - Sworn Statement ” (see Attachment C) -
c. “BIR Authorized User Form” or “Authorization Letter”(see Attachment D) –
Taxpayer should authorize a designated user of the system, whose Username,
First Name, Middle Name, Last Name and Email Address are indicated in the
Authorized User Form/Authorization Letter. For companies, the authorized user
can be someone from the Finance Department or any employee the company
will designate. This form should be signed by the President/Owner of the
Company and notarized.
d. Head Office/Taxpayer Current Annual Registration Fee (BIR Form 0605)
e. Head Office/Taxpayer BIR Certificate of Registration (COR) – BIR Form 2303
f. Securities & Exchange Commission (SEC) Certificate of Registration
g. Photocopies of two (2) Valid IDs - company ID & another valid ID - with photo &
signature of:
1. authorized signatory (President or Owner)
2. authorized user/representative
NOTE :
1) The above documents should be submitted as follows:
a. NCR Large Taxpayers - Submit to Large Taxpayer Assistance Division (LTAD),
BIR Head Office;
b. Provincial Large Taxpayers – Large Taxpayer Division Office (LTDO);
c. For Non-Large Taxpayers - BIR-Revenue District Office (RDO) concerned.
2) Failure to submit requirements within three (3 ) working days from receipt of the
email notice will forfeit online account application. You will have to apply again
online.
5. Wait for another e-mail from BIR LTAD/ LTDO/RDO saying “your application for
account enrolment has been approved with Transaction Number _______. You may
now access your account via https://pilot_eaccreg....” Kindly note the issued
Transaction Number. (see Attachment E)
6. Upon receipt of second email, you may now proceed with online “Branch Application”
(2nd Major Step).
2nd MAJOR STEP: BRANCH APPLICATION / ENROLMENT
Sub-Steps:
NOTE: Please ensure that you have a copy of the Branch’s BIR CERTIFICATE OF
REGISTRATION / COR (BIR FORM 2303) with you when you are doing actual Branch
online application. Make sure that the details in the said Branch COR BIR Form
2303 are THE SAME as what you will input online.
3. Within 3 working days from receipt of BIR’s email, submit the following documents to
LTAD or LTDO or RDO:
a. “Application Letter” for Branch Enrolment – Same wordings as Attachment B but
with different Attachments (Annex A-Sworn Statement and List of Branches).
b. “Annex A - Sworn Statement ” – Same wordings as Attachment C but with an
added “That” Clause (2nd to the last “That” Clause) saying “That the Bills
Payment Machines are deployed to <Name of Company> Branches (see
attached list).”
c. “List of Branches ” with the following information: Branch Code; Branch Name;
Address; and Transaction Number Issued.
d. Photocopy of previously submitted Account Enrolment Application Letter
e. Photocopy of previously submitted Authorized User Form
f. Photocopies of two (2) Valid IDs - company ID & another valid ID - with photo &
signature of:
1. authorized signatory (President or Owner)
2. authorized user/representative
Sample:
(SAMPLE OF SPM PERMITS GENERATED FROM THE SYSTEM)