BIR Civil Status Update: Original vs Photocopy of the Marriage Certificate
(Philippine context, as of 21 June 2025)
1. Why the BIR cares about your civil status
Under Section 236 of the National Internal Revenue Code (NIRC) every taxpayer must keep his or her registration data with the Bureau of Internal Revenue (BIR) current. Marriage changes three things the BIR tracks:
| What changes | Why it matters to BIR |
|---|---|
| Legal name | Your Taxpayer Identification Number (TIN) profile, tax returns, eFPS/eBIRForms account and, for employees, the Alphabetical List (Alphalist) must match your government-issued ID. |
| Dependents | A married taxpayer may claim an additional ₱25,000 exemption per qualified dependent child (up to four) under Sec. 35(C) of the NIRC (still in force because TRAIN amendments did not repeal it). |
| Withholding taxes | Employers use BIR Form 2305 to compute correct withholding on compensation; civil-status flags affect the tax table bracket. |
Failure to update triggers Section 275 penalties (₱1,000–₱25,000, plus surcharge if the failure results in under-withholding).
2. Governing issuances and the “documentary requirements” matrix
The BIR’s Citizen’s Charter (latest full edition, 2024) and the implementing orders below list what frontline offices may demand:
| Issuance | Key points on marriage certificates |
|---|---|
| Revenue Memorandum Order (RMO) 37-2019 – Unified Registration Update Guidelines | Annex A requires a “Marriage Certificate/Contract (PSA-issued or Local Civil Registrar certified), ORIGINAL for presentation & ONE photocopy for filing.” |
| Revenue Memorandum Circular (RMC) 73-2020 – Streamlining during the pandemic | Reminds RDOs not to retain the original; they may accept a scanned copy uploaded to eREG, but the original must be exhibited on request. |
| RMO 16-2023 – Renewal of BIR Accreditation of Digital TIN Issuance | Reiterates that for eTIN corrections (name or status) the on-site validator must see the original PSA document. |
No subsequent order has repealed or relaxed the “original-for-presentation, photocopy-for-submission” rule.
3. What exactly counts as an “original”?
| Type of marriage | Acceptable “original” evidence |
|---|---|
| Philippine civil marriage | PSA security paper (SECPA) copy bearing a Batch & Registry No., dry seal, and QR code; or a certified true copy from the Local Civil Registrar (LCR) with raised seal and registry book reference. |
| Church marriage before 26 Aug 1983 | The canonical certificate plus the LCR-transcribed copy. |
| Foreign marriage by Filipino(s) | The PSA-authenticated Report of Marriage (ROM) from the Philippine consulate, or the foreign civil register with apostille (or DFA red-ribbon if the country is not yet an Apostille Convention party). |
| Muslim or indigenous marriage | For Muslim Filipinos, the Shari’a District Court-registered certificate; for IPs, the NCIP-issued registration then transcribed with the LCR. |
BIR frontline examiners look for any of the following physical authenticity marks: the PSA dry seal, the perforated NSO-PSA paper strip, the embossed LCR seal, or the Apostille sticker. A notarized photocopy alone will not suffice.
4. Photocopy specifications
- Size: 8½″ × 13″ or A4 is accepted; do not shrink or “fit-to-page.”
- Clarity: All security marks must be visible; use 300 dpi if scanned.
- Certification on the copy: Not required, but some Revenue District Offices (RDOs) stamp “Original Seen” on the photocopy; bring a second copy for your records.
5. Step-by-step procedure (walk-in or via eREG)
| Step | Walk-in (RDO) | eREG / online appointment |
|---|---|---|
| 1 | Download BIR Form 1905 (October 2022 version). | Log in to your eREG account; select “Update/Information.” |
| 2 | Fill out Part II, Item 7 (“Change in Civil Status”). | Upload the filled-out 1905 in PDF. |
| 3 | Prepare: (a) original marriage certificate, (b) one photocopy, (c) government-issued ID in married name (if already updated). | Scan marriage certificate (color PDF ≤ 4 MB). |
| 4 | Queue at “TIN Registration – Updates” window; submit documents. | Choose appointment or upload path; some RDOs still require you to appear for validation. |
| 5 | Examiner inspects original, stamps photocopy, returns original. | A validator may ask you to present the original via video call or physical drop-box. |
| 6 | Receive stamped Acknowledgment Stub (back page of Form 1905). | Receive e-mail “Registration Update Approved” with a PDF copy of Form 1905. |
Average processing time per the Citizen’s Charter: 15 minutes (simple transaction). In practice, expect 30 minutes to 2 hours depending on queue.
6. Fees, taxes, and penalties
- No filing fee for civil-status changes.
- Late updating (beyond 10 days after the change) technically falls under Section 275, minimum ₱1,000 compromise penalty. Most RDOs waive it for first-time filers, but repeat non-compliance risks assessment.
7. Special cases & frequently argued points
| Issue | BIR treatment |
|---|---|
| Hyphenated surnames (e.g., “Dela Cruz-Reyes”) | Allowed; must match the marriage contract. However, keep the same spelling across BIR, SSS, PhilHealth and PRC to avoid “TIN validation failed” errors in eFPS. |
| Spouse not a taxpayer | Still submit the spouse’s full name; leave TIN blank; attach a PSA CENOMAR or written declaration if the spouse is a foreigner with no Philippine registration. |
| Annulment or divorce abroad | Update to “Single” or “Divorced” only after a Philippine court recognition/decision and a PSA-issued annotated marriage certificate. |
| Lost original certificate | Secure a new PSA copy; BIR will not accept an affidavit of loss alone. |
| Certified electronic copy (CEC) from PSA’s eDoc service | Accepted under RMO 11-2024; print on bond paper and show the PDF with the QR code scan result when asked. |
8. Best practices to avoid repeat RDO visits
- Bring two photocopies of every document—even if the matrix says one.
- Update your IDs first (PhilSys/UMID/Passport) so that the BIR can cross-check names.
- Check your employer’s payroll cut-off; mismatched civil status mid-year causes year-end adjustment headaches.
- File jointly (optional): Couples earning only compensation income may file a substituted BIR Form 1700 jointly once both TIN profiles show “Married.”
9. Bottom-line summary: Original vs. Photocopy
| For the taxpayer | For the BIR file |
|---|---|
| Original marriage certificate – only for presentation (never left behind). | One photocopy – unstapled, clear, and stamped “Original Seen.” |
Always assume the examiner will demand to see the original, even when the Citizen’s Charter looks lenient. Bring it, show it, keep it.
This article is for general educational purposes and does not constitute binding legal advice. Always confirm with your specific RDO before filing, as local practices can vary despite national circulars.