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 Q. Abrugar is a marketing strategist and business consultant from Tacloban City, Philippines. Vic has been in the online marketing industry for more than 7 years, practicing problogging, web development, content marketing, SEO, social media marketing, and consulting.
I’m sorry sir, I do not mean to offend you or anyone but I noticed that this article is about getting a tax identification number, but not the actual TIN card. I hope that you could provide us with the information on how to get one. Thanks very much.
Hi. When you apply for a TIN and complete the process at the BIR, they will issue you your TIN Card. If you already had an existing TIN, but is lost and you need replacement of the TIN Card, please follow the link on the comment above.
I see. Thanks for your prompt reply.
Actually, in my case, my very first employer back in 2007 did the TIN registration for me but they did not give me any TIN card, just the number. In the event that I have to get my very first card, should I do the similar procedure when getting a replacement card?
I’m glad to have found your site. God bless!
Sir thanks being there for us, please let me know if the TAN# being issued in the year 1985 is valid to be used as tin# by now since obtaining 2 no. is against the law am just
want to register my second hand car.
Hi Vic,
My partner needs a TIN as a requirement by the SEC (he has Filipino business partner forming a corporation). He is a foreigner and it is his first time to apply for one. What type of application form should he fill up?
Would appreciate your help
what will i do , i lost my TIN id.. but i still have the no. ?
Good day sir,
I worked in a private institution for 10 months (contractual) and I was not able to get my TIN number when I resigned. I forgot if I have signed a BIR form when I was employed. I went to BIR office last week and I found out I don’t have any record to their database. My question is: How come i have a deduction of withholding tax for 10 months if i don’t have any TIN number? Shall i get a new tin for my driving license application?
Hi. I have a TIN. I dont have a TIN CARD. I never had a TIN CARD. Should I follow the same procedure for the “replacement/lost” even if I am getting a TIN CARD for the FIRST TIME?
THANK YOU
I have the same dilemma. Do I really need to go back to the BIR office where I filed for my TIN? I am currently living in Manila but got my TIN in the province years ago when I got my student driver’s permit.
… i was not able to get a tin number they insisted that the form needs to be signed by an employer i was wrong to think i can get it in an instant. -_- my bad.
Sir Vic, im 57 years old and would like to get a drivers license. Though i already have an old license way back in the 1990’s. I was told that i need to start applying license and not renewal anymore. They said one of the requirements is a TIN number. I don’t have it and im just a housewife, been separated for 22 years not working and just being provided by kids. Is it possible that i can apply for a TIN number still just for the purspose of getting a new drivers license. Please help with infos. Thanks a lot
We believe its a yes, BIR will grant you. If you were issued a TIN before, you may retrieve the same with the BIR office. Please proceed to BIR office of residence.
hi, good day! I have my TIN id since December 2009,early 2012 nawala ID ko ng nanakaw wallet ko. My problem is, I’m currently working here in Quezon city and sa Province ko pa nakuha ung ID q dati, meron po bang branch dito sa Quezon City na pwede ako kumuha ng New TIN ID ko na di ko na kailangan umuwi sa province namin?
thank you.
it is ok to get a tin card even your not employed yet?tnx
hi…i have just read your blog….may question lang ako…me and my friend need TIN ID.we’ll be needing it for the requirements for RN HEALS program of the government…confused lang ako kasi some says you need to be employed to be able to acquire one…currently we are unemployed…pnu un?
Hi, for unemployed individuals who are needing TIN as a requirement for completing their transactions with other government offices, please read this post: http://businesstips.ph/how-to-get-tin-taxpayer-identification-number-for-unemployed-individuals/
Hi sir Vic,
May I know whos responsible for getting the New TIN number for a newly Hired employee? May I know where can i get the reference. Since the HRD said that an employee is the one responsible for getting His TIN. But then our company was in CDO and was registerd to Manila so it is inconvenient for me to get my TIN number.. its been 4 months now since i was employed but still i didnt get my New TIN…
Thank You
Sir meron na ako TIN card but unfortunately I misplaced it.Can you please guide me on how to get a new one? Im here in abroad po can somebody work for me like my mother? Tia!
Good day Sir,
I have a tin number,
Good day Sir,
I have a tin number, I just want to ask how to apply to have a digitized Bir I.d? What are the requirements? Thank you in advance
Good day sir nag apply ako online and then ang sabi registered na daw ako.. then naicp ko bka inapply ako ng previous employer ko.. panu ko kea mkukuha ung TIN id ko sa BIR ko po ba pupunthn o sa previous employer ko? Salamat
I worked for a company for 3 years theyre deducting tax from my salary but when i resigned i found out that i dont have a tin..what can i do?
Hello. I’ve heard that there is a new BIR Digitized ID. What are the steps on how to apply for the Digitized ID? What are the requirements needed to get one and how much does it cost? And can I apply in any BIR branch? Hope to hear it from you soon because I need it for my passport renewal. 😉 Thanks.
Sir, your title is really misleading. You describe the procedures for obtaining a TIN, not a TIN ID. Either change your title or change the article so that it more accurately details the steps on how to obtain an actual ID!
Hi Sir, Sorry that you felt like being misled. Please allow me to correct you.
I think it is very rude and unfair to judge the article without asking any question or clarification first.
Please understand the following:
– Getting TIN and the TIN card is not a simple process that you go to the BIR and just ask for it. It requires some procedures and processes.
– We have to discuss the steps for getting TIN for all types of taxpayers, individuals and corporations.
– Remember that ID (identification) is different from ID (Identification) Card.
– If you will follow all the steps and requirements for getting TIN, the BIR will eventually issue you the TIN card – you just need to wait for it.
– Please be patient to read all the content of the article, including the links to the additional resources.
– This is a free website, and we never ask any compensation or donation from our users.
Thank you
sir, I’m a maritime student, we are required to get a TIN no. for our shipboard training, my question is what are the requirements for maritime students to get a TIN no.?
First off sir I’d like to thank you for the very helpful post. I have a question though about obtaining the TIN ID card. I already have a TIN but I’m wondering how and where I can get the ID card. I’m unemployed as of the moment and trying to gather some government ids in order to open bank accounts. Should I get the card from the BIR RDO office where my previous company is registered? Thanks so much in advance!
Hi, please read the article “how to replace lost or damaged TIN card” – the link is found at the Note portion (at the bottom of the article) above.
Hi can I just ask, when can I receive my TIN ID? I just received my TIN ID just last week. Thanks..!!
Hai sir, a pleasant day po! Sir, i have problem po, can you help me? employee po kasi ako ng isang non-stock corporation dito sa Las Piñas, Training arm po kasi ito ng Philippine Councilors League, ibig sabihin po we are under the jurisdiction of the DILG. Ngayon po, gusto ko sanang applyan ng TIN yung co-officemates ko (one of my job description po) since wala pa nga daw silang TIN. Pumunta ako ngayon sa BIR – Las Piñas para applyan sila, ang sabi sa akin ng officer dun sa Registration meron naman po daw online registration, dun na lang po daw ako mag-aaply, kaya nga lang hindi kami maka-register sa Employer User account kasi kelangan daw ma-fill.in lahat ng space provided especially sa Name na row, eh ang problema ngayon ang pangalan kasi ng employer namin since association ito is Philippine Councilors League Legislative Academy, Inc., duly registered na po yan sa BIR, ano pong pwedeng recourse nito sir? ek kelangan na talaga namin ng TIN, eh hindi naman sa aayawan kami ng Officer dun sa BIR pero kasi daw marami yung ipaparegister ko, eh marami pong nakapila sa BIR kaya she adviced me to apply online… I would really appreciate this sir if you can help me. Thanks po a lot!
hello po..isa po akong self employed kelangan ko langb po kasi makakuha ng tin number po
Good day! I just want to ask something. I was previously employed at a company in pasig, they processed my tin number application and gave me my tin number. After a month, i resigned. Right now, I have a new work and requires to have a tin id. Do i really need to go to BIR Pasig just to get my tin id or any branch will do? thanks
gud pm sir..
pano po ba ipa-digitized ung TIN card… thanks
hi, pano po maococrect yung information na naregister na, like date of birth and age?
Hi Sir…i’am applying for Korean Visa..it is required an Active TIN# how could i activate my TIN #?
im using my TIN# since 1994.
Thanx 🙂
How to get a TIN ID from the BIR Philippines
where is the answer?
Hi. Can you give me advice when should I apply for TIN? I’m planning to apply as Mixed Income Individual(Self-employed and employee). Should I apply for it when I already have a full time job at a company? or Can I apply for it while looking for it since I will work as self-employed or independent contractor?
Sir Magkanu po penalty pg Mali nailagay sa details ng surname ko? Now ko lang nlalaman xe now lang ulit ngkawork 1yr npoyun, mgknu penalty nun?
Sir, I already have TIN ID. Just want to ask kung ano po ba yung DIGITIZED TIN ID? Kailangan po kasi DIGITIZED e. di ko po alam kung ano po yung digitize.