A TIN (Taxpayer Identification Number) is usually given to new taxpayers, such as individual taxpayers (i.e., single proprietors, professionals, employees, and mixed income earners) and juridical taxpayers (e.g., partnerships and corporations). If you fall under those categories, you can read our previous post on how to get a TIN from the BIR (Bureau of Internal Revenue).
But how about if you’re not an income earner or if you’re an unemployed person, can you still get a TIN?
A Taxpayer Identification Number is required in several government transactions, such as in getting a passport from the DFA (Department of Foreign Affairs) and driver’s license from LTO (Land Transportation Office).
Furthermore, the TIN card is also considered a valid and an acceptable ID in the Philippines that can be used in financial transactions, like opening a bank account, sending and receiving money through a money transfer agent, and other transactions that need a valid identification.
So how can you get a TIN if you’re an unemployed person?
Aside from the taxpayers who are income earners, persons in need of TIN for E.O. 98 purposes are also eligible or qualified to acquire TIN from the BIR.
About E.O 98
Persons registering under E.O. 98 are those individuals who are securing TIN to be able to transact with government offices, such as LTO, NBI, DFA, and other government agencies and instrumentalities.
Executive Order 98, which was signed by the former president Joseph Estrada on April 1999, directs all government agencies, instrumentalities, Local Government Units, and Government-Owned Controlled Corporations (GOCCs) to include the TIN as part of the essential requirements in all applications for a government permit, license, clearance, official paper or document.
This order prompted the BIR to allow persons, who are required to provide TIN in their transactions with other government offices, to secure TIN from the bureau. This also caused the BIR to introduce and issue BIR Form No. 1904 or the Application Form for Registration of One Time Taxpayer and Persons Registering under EO 98 (securing a TIN to be able to transact with any government office).
Therefore, saying that only business owners, professionals, and employees are eligible to have TIN is not true.
If you will go to the BIR office to register and secure a TIN to be able to transact with the LTO, DFA, and other government offices, and the BIR officer will tell you that you are not eligible to secure a TIN because you’re unemployed… tell him or her about E.O. 68 and about the BIR Form 1904.
However, take note the E.O. 98 only pertains to transacting with the government offices. If you are securing a TIN beyond the purpose of E.O. 98, for example you just want a TIN without any valid purpose, the BIR may not allow you to secure a TIN.
Getting TIN under E.O.98
Now, if you are eligible under E.O. 98, here are the basic requirements, steps, and procedures to get TIN from the BIR:
1. Secure and fill out BIR Form 1904. Make a duplicate copy for your file – this should also be stamped received and signed by the BIR.
2. Attach copy of Birth Certificate or any document showing name, address, and birthdate of the applicant.
3. Accomplish and file the BIR Form, together with the attachments, to the RDO having jurisdiction over the place or residence of the applicant.
4. Ask when can you receive your TIN Card, and wait for its issuance.
Take note that the BIR will first check in their database if you have not been issued a previous and existing TIN before. So before you apply for a TIN, make sure that it’s your first time and you don’t have any previous TIN. Remember that possession of more than one Taxpayer Identification Number is criminally punishable pursuant to the National Internal Revenue Code of 1997, as amended.
Other important reminders
If you already have a previous TIN, but your TIN card was lost, please read our post on how to replace lost or damaged TIN card.
Moreover, make sure that you are really an unemployed person or you don’t earn any taxable income from business or profession if you are applying for a TIN using BIR form 1904, otherwise, you are required to apply using another BIR Forms with additional requirements.
To learn more, you may visit and inquire the BIR office having the jurisdiction of your residence. You may also visit BIR’s e-Registration web page to read more and learn how to apply for TIN online.
Reference: Bureau of Internal Revenue, E.O. 98, BIR Form 1904
Disclaimer: The information published on this page is for general information only. New and subsequent laws and regulations may render the whole or part of the article incorrect or obsolete. This post doesn’t also constitute professional advice.
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.
tyrone says
Hi! This is a nice article.I’m really learning a lot from your blog. I hope you can help me with this. You see I’ve been out of the job for 6 years now and I have forgotten my TIN# already. Is there a way to verify it thru BIR’s website? And would I be eligible to convert my status to E.O. 98 since I’m not an income earner anymore? Any input would be appreciated.
Mary says
Hello Sir Vic,
I want to ask if its possible to convert my TIN (BIR Form 1904) to a Single Proprietorship kind of TIN or will I be given a new TIN if I will register for Single Proprietorship? I am confused….
Victorino Abrugar says
Your TIN as an individual taxpayer, whether as an employee, self-employed or single proprietor, is one and the same. Only partnership, corporation or cooperative use different TIN – since these types of businesses have their own juridical identity apart from their owners.
heidi says
The BIR personnel kept on insisting that I must provide an endorsement to be able to get TIN. I don’t have have job. I’m just applying for Bank account and the bank requires a TIN no. The bank does not give endorsement to BIR for .TIN I told the BIR personnel about under EO 98.
jc says
ganyan din ginawa ko ayaw magbigay
ashley says
hello..poh sir vic tanong ko lang poh! ako poy my bussiness myron pong BIR permit ang buss. ko gusto ko sana mag open account pero required poh ng bank ay tin pwdi poh ba ung tin ko dun sa buss. ko ay gamit or kailangan ng panibagong tin para pag open account..sana poh ay masagot nyo tanong ko.
Maria says
Sir pwed po bang mag pakuha ng tin number sa nanay ko???
kean says
HI ASKING A ? TANONG KOLANG SANA NAG ONLINE AKO NG TIN FOR SELF EMPLYD AS PROFFISONAL , PWEDI KOBA MAGAMIT UN SOON UNG TIN NUMBER KO PAG NAG APPLY AKO PARA MAGING EMPLOYEE ???
Ray says
Hello, I maybe in the wrong section but anyway I just want to ask, what if I am currently unemployed and I want to get a TIN ID for the purpose of employment abroad. I plan to leave the country soon to get a job. Would they give me a TIN ID even if I am unemployed?
Shine says
I applied online for a tin as a professional.. But I realized that I do not have income as a professional since I am employed and no business. Can I cancel this tin? and not pay for 500 application fee? or can i use this for future employment. thank you.
Teeps says
Hi.. i wonder if you already have the answer to this? I also have the same issue and still dont know what to do.pls let me know. Email jobstephanie(@)yahoo.com..thanks a lot
Tiya says
I am having the same issue. Most blogs said you gotta pay P500 registration fee, to my shock, I was required to pay P1500 damn, I am not aware about late filing,no one even tried to blog about it? haven’t paid in a year now. Wonderin if I have penalties already.
kean says
same issue pano po kaya yan ganyan din sakin mam,
Joshua Javier says
Same issue po. nag apply ako ng TIN online years ago. 2015 or 2016 pa ata. Student and unemployed pa ko nun. until now unemployed pa rin. and nung chineck ko may penalties na daw. Pano kaya yun?
karen Evangelista says
I am 24 and unemployed,ive never been employed before, I want to apply for TIN for Philhealth and it is also a requirement for applying jobs.what will I apply in the BIR.,and if ever I will be hired what will I do.Im just confused,please answer. Thank you
yeppoyk says
Is a filipino born citizen but aquiring a foriegn national can get TIN if they want to to open a small business in the Philippines?thank u
Lory ann Armstrong says
Hello Maam and sir,nong pumunta ako ng BIR pra mag tanong pano ako makaka kuha ng TIN ksi first time ko po gagamitin ko po ksi pra sa passport ko..ang sabi ng guard di daw sila nag bibigay..tpos tinanong ko po ano lng po ba ang pwede kumuha..d man lang ako binigyan ng mabuting sagot ng guard..dito po sa office ng Bacolod po..salamat.
dhez says
hi im planning to join in networking but it required a tin.. I have e.o. 98.. can I give it? thanks..
Mary Grace Daganio says
Hello po. Magandang buhay! Mag tatanong lang po ako kung gagawa po ba ako ng bagong tin number as unemployed or iyon pa rin po ba ang tin number ko dati as employed? Para po sana makakuha na po ako ng tin card card. Kaylangan ko po kasi iyon for receiving and sending money. Iyan lang po kasi ang valid id ko kung sakali. Thank you po sa sagot.
Victorino Abrugar says
Having two (2) TINs is illegal. So you should still use your orginal TIN as an individual taxpayer.
ish says
hi.. kukuha po sana ako ng tin number pero unemployed pa po ako. pag nakakuha po ba ako ng tin number habang unemployed tapos dumating yung time na employed na ko.. yung TIN number ko po ba magbabago or same pa din sa kinuha ko nung time na unemployed ako? thanks
jed says
really helpful thanks!!! 🙂
Jhake says
Hello, what if the company that I previously working with was the one who applied a tin # for me , I mean they gave us bir registration forms then they were the one who processed it on the bir but didn’t give us the tin number yet then I went AWOL on that company , can I still be able to get or ask for my tin # by only providing some informations such as name, address, mobile ?
Angelika says
Same yung nangyari sakin. Ano po yung ginawa nyo? Nakuha nyo po ba yung TIN nyo kahit na nag AWOL po kayo? Please pakisagot naman po. Thank you
Grant says
Hi admin.. Please I we need answers..
I am applying for teaching position in ALS DepEd and they require me to have a TIN first so what will I do? Everyone in the BIR davao is saying that I still need to be employed to apply for a TIN. what should I tell or do?
John Joseph Puebla says
Pwede naman pala kumuha ng TIN e, kasi naman yung Guard at Infodesk ng BIR Batangas na pinagtanongan namin hindi makausap ng maayos. Sabi nila mga professional at business owners lang pwede kumuha. But thanks for this blog, marami akong nakuhang useful infos for this. Thank you!
miami says
ask ko lang pwede ba talaga makakuha ng Tin number kahit wala kapang kahit na anong nagign work? at kung sakali man magka work ka pwede mo ba na yun na lang gamitin mo?
Alvie Gaudino says
hi gudmorning po , gusto ko po sana mag apply ng tin id una po naghahanap pa lang po aq ng work at i dont have a valid id, panu po ang proceess nito
pls advice me pls contact me 09424646220 thanks
christian barreyro says
hello po , paano po ba ako kukuha ng tin id habang wala pang trabaho para may magamit naman po akong valid or government id pwede po ba ?
louie says
hello… wala pa akong TIN # pero binabawasan na sahod ko.. legal ba un? advice please.
rica may says
sir what should I do with my tin ? I got a tin when I am not yet employed at Southern Leyte then a month ago I got hired in Cebu . What form I am going to fill up?thank you for reading this I badly need immediate respond. Hope you can help me.
Andrea Rose says
Hi po. Di po ako binigyan ng tin kasi kelangan dw po na yung form no. 1902 ang i-fill up which needs employer info. Eh di naman po ako nag-aaply, I just need a valid id for my travel and TIN ID is my last resort. Ano po pwede kong gawin?
Yuki says
Hi. I have the same problem. I have a TIN Number under E.O. 98, no job, but I need a TIN Card para magapply ng passport. Di ko alam kung pweding kumuha ng TIN Card using the TIN Number under E.O. 98. Nakakuha ka ba?
Marc says
Hi, i got my TIN # and ID even before i got any job. And used this # and ID when i was hired. I’ve been using this number and ID on my past jobs. I lost my ID a couple years back. I went to BIR recently to get a replacement (submitted form 1905 and affidavit) and they said they cannot issue me an ID because i fall under EO 98. I currently do not have a job. My question is, can i still get an ID? and are all my contributions from my past jobs affected by this?
ric.88 says
We have a same problem sir, but mine Im awoled with my first company (july 2012-mar 2013)..im employed with my second company (sept 2013-july2016)..and im assuming that I have 2 itr in 2013, pero sana hindi nmn..baka na trace nmn ng hr, hindi ko na kasi n kasi aq nakapagsubmit ng 2316,.then I lost my wallet,.when im requesting for reprint copy ( for pre employment reqs for my 3rd employer) they stamped the paper with EO 98., but the employer of mine told me to try to change the address of rdo, dahil sa address na lng ng company nila.ano ba yung naging solusyon sayo?.kinailangan bang iretrace yung history ng employer para maissuehan uli ng TIN No.?
Thanx!
Elvie says
Hi sir kukuha po sana ako nang TIN card for passport pero unemployed po ako.pwde po ba yun? at kung ilang days po bago makuha
loila basaca says
Hello,po ask ko lang pwede po ako kumuha ng tin id card number kaht ala ako trabaho o plano ko pa lang po mg apply, gagamitin ko po sana kasi sa pagkuha ng passport kasi nabasa ko po sa blog na ito na acceptable yan sa lahat ng government agencies, like dfa….
ayie says
naka kuha ako ng TIN under eo98 pero hnde ako binigyan ng ID card.number lang meron ako.hinde daw kasi sila ng iissue pag under eo9..tama ba yun?paano kya ako makakuha ng id card needed ko kasi
Christian Auxilio says
2. Attach copy of Birth Certificate or any document showing name, address, and birthdate of the applicant. >>>>
Meaning ba neto kahit hindi na isama yung birth certificate eh ok lang? basta magpakita lang ako ng 1 valid ID ok na? or better padin na magdala ng birth certificate?
Gina L. Camunao says
hi po ask lang po kung puwede po b makakuha ng ng bagong TIN id kahit ok p kasi luma n po card ko at sa makati po issue papapalitan ko po ng address din eto po kasi ung luma n walang picture kaya hindi pwedeng gamitin as valid id binigay po ito ng dati kong kumpanya pero dna po kasi ako nagwowork ngayon plano ko po kasing kumuha ng drivers license pwede po kaya ako magpapalit dito sa Baler Aurora??salamat po
Mia says
I was issued TIN over 20 years ago under my maiden name. Do I need to recover old TIN or can I just apply for a new one since I am now using my married name. Is the old one still valid?
Joseph says
Hi Victorino Abrugar, birth certificate lang po ba ang kailangan ? wala na po bang ibang requirements if you are unemployed ? at kung mabigyan ako ng TIN Number using E.O 98 .. pede ko po bang gamitin ulit yung TIN number na yun sa ibang work ?
Krystil says
Photocopy of your birth certificate or any document/ card/ID that indicates your name, birthdate, address etc.
Brian says
I’ve been working out of the Philippines for more than 8 years as an immigrant. I am planning to come back for good to the PH. Will i still be able to use my old TIN or do i need to get a new one?
Thanks!
Yuki says
Hi. Can I use my TIN Number under E.O. 98 multiple times? And can I use it to open a bank account? Sabi kasi dito sa blog post pwedi lang sya gamitin sa mga government agencies e.
maria genoveva apolinario fabian says
Hello. Good afternoon po. I am 59 y.o. female. I went to work abroad in the 1980s and retired in the 90s. I am unemployed. Today my children insist I get a TIN No. Please can you direct me what or how to go about it.as a citizen of the country I also want to own my YIN No.
Thank you very much.
Business Tips says
Hello, remember that the BIR only allows citizen to have TIN for valid purposes, such as:
1. for employment
2. for registration as a self-employed, business owner, or mixed income earner taxpayer
3. for purposes under Executive No. 98 (read article above)
Without a valid purpose, the BIR may refuse to issue a TIN.
Also, take note that if you have already TIN before, you cannot have another TIN as it is illegal to have 2 or more TIN per taxpayer.
You may visit and inquire with the BIR to check if you have already a TIN previously issued before. For online TIN registration for valid purposes, you may visit https://ereg.bir.gov.ph/ereg/welcome.do
Mel says
Sir, i hope makareceive po ako ng response.
Pwede po ba na magapply ang isang american citizen ng TIN Id natin dito sa PiLipinas? Meron po akong mga titas, may naglakad po sa kanila ng Tin id. maski walang requirements.
Legit po ba itong ids na binigay skanila? Maski mga american citizen po sila? Salamat po.
Er says
Hi Sir, Ask lang po, kumuha ako ng TIN for the purpose of transacting to government offices. I’m unemployed, but ang nkalagay sa TIN id ko is Taxpayer type E. Ano po ba gagawin pra ma belong ako sa E.O 98? I’m a Graphic Designer, but freelance lang, no stable clients, pana.panahon lng. That’s where I got my money. What will I do po?
Thank you.
Business Tips says
Hi. I think you can update it with BIR Form 1905 – Application for Registration Information Update. Actually, freelancers are also supposed to be registered as self-employed professionals even if their income is not stable or regular, since their income is also subject to income tax. I would recommend that you visit the nearest RDO in your area to seek proper advice.
Lee says
Pwedi pa po bang kumuha ng tin number at COr ang 64 years old,, ?tnxz
Cris Bermoy says
Pwede bang parents or guardian ang magprocess ng TIN No. Ko po?? Hope mag reply po kayo.. Thank you
Allan says
Ano pong dapat gawin from EO98 na TIN ko and now, magwowork na ako sa employer. Pede bang gamitin yung TIN na yun sa employer? or may dapat i-update at paano? kailangan din ba ipalipat yung rdo code?
Romeo Ybanez says
The problem with BIR’s take on TIN: If you are unemployed and apply for a job abroad, there are requirements that you submit a TIN. If you have no TIN you go to BIR to ask for one. Then BIR says that you cannot get one because you are unemployed. Ano ba talaga ang dapat gagawin?
Business Tips says
Hello Romeo,
If you are unemployed you can apply using BIR Form No. 1904 or the Application Form for Registration of One Time Taxpayer and Persons Registering under EO 98 (securing a TIN to be able to transact with any government office). If the BIR asks your purpose, you can tell them that TIN is required for DFA and other important processing for you to be able to apply abroad.
aj aj says
nag online registration po ako , (unemployed) pero wala naman ako na receive na email containing TIN NUMBER. after submitting personal info online, at the end of message , naka indicate na pumunta sa BIR OFFICE. paano ko po malalaman na succesful ang application online ?