Reactivate Corporate Taxpayers

Procedures:

  1. The head of the tax office or the designated authorizer may revive inactive taxpayers only if the taxpayers no longer meet the criteria, upon the taxpayer's request, or as provided by DGT.
  2. The application to reactivate inactive taxpayers may be submitted digitally or manually, with accompanying papers demonstrating that the taxpayers no longer meet the non-effective conditions outlined in PER-04/PJ/2020.
  3. Digital reactivation of inactive taxpayer applications is possible through the following channels:
  4. a. Application for enrollment; b. Contact center; c. Mail or courier service to the tax office; and/or d. Other specific channels.
  5. The date for reactivating inactive taxpayers begins when the taxpayers no longer meet the eligibility requirements.

Requirements:

  1. Corporate Tax Identification Number (TIN);
  2. Administrator's Identity Card and Tax Identification Number
  3. The signed and stamped Reactivation Non-Effective Application Form (Application form can be downloaded here)
  4. Registered email address on the DGT information system;
  5. Registered phone or cellphone number on the DGT information system;
  6. EFIN (Electronic Filing Identification Number) from one of the listed administrators in an Annual Income Tax Return that has passed the due date; and
  7. Provided cellphone number

This service is available during working hours (Monday to Friday, at 8 am – 4pm). Thus, we convey for the public to acknowledge and take advantage of the service.