How to get a TIN ID from the BIR Philippines

How to get a TIN (Taxpayer Identification Number) ID from the BIR in the Philippines? Before you can file your taxes with the government through the Bureau of Internal Revenue, you need to supply your BIR form with a TIN. Likewise, before your employer (if you’re a local employee) can withhold your income tax and file it with the BIR, he should also have your TIN information. TIN should be obtained by taxpayers, such as individuals who is engaged in business and practice of profession, local employees, juridical persons (corporations and partnerships), and persons who needs it to be able to transact with different government agencies (e.g., LTO and DFA). The following are the important information, requirements, steps and procedures in securing a TIN from the Philippine BIR.

 

What is a Taxpayer Identification Number (TIN)?

A Taxpayer’s Identification Number (TIN) is a proper identification assigned to a taxpayer for tax purposes. It is indicated in all the taxpayer’s returns (e.g., income tax return, percentage tax return, VAT returns, et cetera), statements and other documents filed with the Bureau of Internal Revenue. A person’s TIN is permanent and he must only have one TIN for his entire life. Any person who secures and or uses more than one TIN shall be criminally liable and shall be punishable by fine and imprisonment pursuant to the provisions of the National Internal Revenue Code of 1997, as amended.

 

Who are required to have a TIN?

Any person, whether natural or juridical (e.g., partnerships and corporations), required by the Internal Revenue Code to file a return, statement or other documents, shall be supplied with or assigned a Taxpayer Identification Number (TIN) to be indicated in the return, statement or document to be filed with the Bureau of Internal Revenue, for his proper identification for tax purposes (Sec. 236 (j) of the Tax Code). This means that every taxpayer should obtain a TIN first before they can file their tax returns or statements with the BIR. Furthermore, a TIN card also serves as a person’s proof of identity and is required by some government, as well as private entities, in doing transactions with them (an example is when getting a driver’s license with the Land Transportation Office LTO).

Below are the persons who are required to have a TIN:

1. Individuals or employees earning purely compensation income
2. Individuals earning mixed income (income from business /profession and compensation income)
3. Nonresident citizens/Overseas Contract Workers (OCWS)/Seamen earning purely foreign sourced income
4. Estates and trusts
5. Corporations, partnerships, including Government Agencies and Instrumentalities (GAIs) and Local Government Units (LGUs)
6. One time taxpayer and persons registering under EO 98 (securing a TIN to be able to transact with any government office)

 

What are the requirements and procedures to obtain a TIN?

The following are the BIR forms, documentary requirements, steps and procedures for getting a TIN and registering with the BIR.

BIR Forms to be used:

1. BIR Form 1901- Application for Registration for Mixed Income Individuals, Estates and Trusts (this is the form that must be used by self-employed persons, engaged in sole proprietorship business, and professionals)

2. BIR Form 1902 – Application for Registration for Individuals Earning Purely Compensation Income and Non Resident Citizens/OCWS/Seamen Earning Purely Foreign Sourced Income (this is the form that must be used by employees earning purely compensation income)

3. BIR Form 1903 – Application for Registration for Corporations/Partnerships (Taxable/Non-Taxable), including GAIs and LGUs

4. BIR Form 1904 – Application for Registration of One Time Taxpayer And Persons Registering Under EO 98 (securing a TIN to be able to transact with any government office)

Please click here to download a pdf or excel file of BIR Forms 1901, 1902, 1903 and 1904.

Documentary requirements:

A. FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS (including professionals and persons engaged in business)

1. Birth Certificate or any documents showing name, address, and birth date;
2. Mayor’s Permit, if applicable
3. DTI Certificate of Business Name to be submitted prior to issuance of the Certificate of Registration or BIR Form No. 2303, if applicable
4. Professional Regulation Commission ID, if applicable
5. Payment of Professional Tax Receipt (PTR) from the local government, if applicable

B. INDIVIDUALS EARNING PURELY COMPENSATION INCOME (employees)

1. Birth certificate or any valid identification showing name, address and birth date of the applicant employee
2. Certificate of employment or valid Company ID

C. CORPORATIONS/PARTNERSHIPS (Including Government-Owned and -Controlled Corporations) (Taxable /Non-Taxable)

1. SEC “Certificate of Registration (Certificate of Incorporation/Certificate of Co-Partnership) or “License To Do Business in the Philippines” in case of resident foreign corporation

2. Mayor’s Permit or application for Mayor’s Permit – to be submitted prior to the issuance of the BIR Certificate of Registration

D. NON-RESIDENT CITIZENS

– Passport with Visa of the Applicant

E. OCWs/SEAMEN EARNING PURELY FOREIGN-SOURCED INCOME

– Birth certificate or any valid identification showing name, address and birth date; or -Passport with visa; or
– Employment contract

F. ONE TIME TAXPAYERS (With No Previously Issued TIN)

1. Birth certificate or any valid identification showing name, address and birth date of applicant (buyer and seller)

2. Deed of Sale (for sale and transfer of real properties or shares of stock)

3. Deed of Donation (for transaction on donation)

J. PAYOR OF FINAL TAX ON WINNINGS

– Certification from awarding company/person

H. VEHICLE REGISTRANT

1. Birth certificate or any valid identification showing name, address and birth date of applicant

2. Deed of Sale and Official Receipt or Cash Invoice

To see the complete list of requirements for other taxpayers, such as estates and trusts, please click the link here.

Steps in applying for a TIN:

A. FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS (including professionals and persons engaged in business)

a) Accomplish BIR Form 1901 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the business establishment.

b) Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks of the RDO.

c) Pay P 15.00 for the Certification Fee and P15.00 for the Documentary Stamp Tax (in loose form to be attached to Form 2303).

d) The RDO shall issue the Certificate of Registration (Form 2303).

Deadline: All individuals engaged in trade or business shall accomplish and file the application before the commencement of their business operation.

Note: For more information about the BIR registration of professionals, please read our article “How to register with the BIR (for professionals). For registering your business with the BIR, please read “How to register your Business with the BIR”.

B. For INDIVIDUALS EARNING PURELY COMPENSATION INCOME (employees)

a) Accomplish BIR Form 1902 and submit the same, together with the required attachments to the employer.

b) The employer shall accomplish the applicable sections of the application form.

c) Submit BIR Form 1902 to the RDO having jurisdiction over the place of residence of the applicant or to the RDO having jurisdiction over the business address of the employer.

d) The registrant-employee shall inquire from the TSS of the RDO when the TIN can be issued and received by the applicant.

Deadline: New employees shall accomplish and file the application within ten (10) days from the date of commencement of employment

C. For CORPORATIONS/PARTNERSHIPS (Taxable /Non-Taxable)

a) Accomplish BIR Form 1903 and submit the same together with the required attachments to the Revenue District Office having jurisdiction over the registered address of the business establishment.

b) Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks of the RDO.

c) Pay P 15.00 for the Certification Fee and P 15.00 for the Documentary Stamp Tax (in loose form to be attached to Form 2303).

d) The RDO shall issue the Certificate of Registration (Form 2303).

e) Taxpayer must pay the Documentary Stamp Tax on the Articles of Incorporation as prescribed under Section 175 of the NIRC, on the 5th of the month following the date of issuance of said article (per RR 4-2000).

Deadline: Corporations/partnerships/joint ventures shall accomplish and file the application before the commencement of the business operation.

For the steps and procedures in obtaining TIN for other types of taxpayers, such as nonresident citizens, OCW, seamen (earning purely foreign sourced income), onetime taxpayers, trusts, estates and other persons required to have a TIN, please visit go to the BIR website TIN information page.

 

How to apply for an eTIN online through the BIR eRegistration System?

The BIR, for the convenience of the Filipino taxpayers, has developed the eREGISTRATION (eREG) system. It is a web application system for various taxpayer registration services, such as TIN issuance, payment of registration fee and issuance of Certificate of Registration.

The eTIN is a module of the eREG System, which offers convenient access to application for Taxpayer Identification Number (TIN) over the internet. Currently the system can accommodate individual taxpayers, which include (a) self-employed individuals such as Single Proprietors and Professionals, (b) Mixed Income Earners (e.g. employee and single proprietor and/or professional at the same time), (c) local employees, and (d) Executive Order (E.O.) No. 98 or those individuals who are securing TIN to be able to transact with other government offices such as LTO, NBI, DFA, and others. Issuance of TIN is free of charge.

Single Proprietors and Professionals may apply for TIN straight to the eTIN. Each user should have a unique and valid email address through which the TIN and other instructions on taxpayer registration shall be sent. After securing the TIN, Single proprietors and Professionals are required to pay the Registration Fee (RF) of P500.00 thru Authorized Agent Banks (AABs) located within the RDO indicated on the email notification or thru the following BIR-accredited payment facilities i.e., eFPS and G-Cash:

Local employees may secure their TINs from their respective employers who in turn must be enrolled in the eTIN. Employers should be active Withholding Tax Agents for Compensation Earners. Employers may enroll in the eREG by clicking on Create Employer User Account at the left side of the page.

Prospective EO 98 taxpayers may secure their TINs through authorized Government Agencies and Instrumentalities (GAIs). GAI authorized users may logon to the eTIN by clicking on the Authorized User Login at the left side of the screen.

Take note again that securing more than one TIN is criminally punishable pursuant to the provisions of the National Internal Revenue Code of 1997, as amended. Every person who uses this facility for any purpose other than as intended will be investigated and dealt with accordingly.

Note: For those who already have a TIN or Taxpayer Identification “Number”, but have lost their TIN card, please read our post on “how to replace lost or damaged TIN card“.

For more information about eRegistration, please read the BIR Frequently Asked Questions about eRegistration and eTIN systems.

Victorino Abrugar is a retired CPA practitioner, a blogger, speaker, and an entrepreneur. He's the CEO of Optixor, Inc., a digital marketing company based in the Philippines. Follow him on Twitter at @viclogic.