How to Get TIN Number from BIR: TIN Application complete Guide
A TIN Number is one of the most important numbers you will ever have in your life, so much so that you might have to memorize it. Your TIN will be written on countless forms and documents.
Do you have any experience with TINs? You can get your TIN number in the Philippines if you don’t already have one.
What is TIN?
In order to pay correct taxes on time, the Bureau of Internal Revenue(BIR) issues Tax Identification Numbers or TINs to individuals and organizations. In order to file tax returns and track tax obligations and payments, the BIR TIN number is used.
Each TIN is required in every transaction with the respective government agency, just like SSS numbers, PhilHealth numbers, and Pag-IBIG numbers. As well as permit applications, voter registrations, bank account openings, and vehicle registrations, this number is required for other types of transactions.
A TIN is also a prerequisite to obtaining your TIN ID card, which is one of the Philippines’ accepted valid IDs.
A TIN is required for who?
Those who earn income in the Philippines, whether Filipinos or foreigners, must register with the BIR and obtain a tax identification number (TIN).
EO 98 requires non-taxpayers to obtain TINs in some cases. They do this when they acquire licenses, permits, or other official documents from the government or open savings, checking, or investment accounts with financial institutions such as banks and stockbrokers.
In the case of individuals or organizations that have never been given a TIN, they should apply with the BIR:
- Individuals with their own business (including freelancers, online sellers, sole proprietors, and professionals, whether they are local or foreign)
- A mixed-income earner (an employee who also makes money as a freelancer, entrepreneur, or professional)
- Foreign or local estates
- Foreign or local trusts
- Those working in the Philippines (whether they are locals or foreigners)
- Corporations and partnerships (both Filipino and foreign owned), cooperatives, NGOs, homeowner associations, etc.
- Registration under EO 98 for access to other government offices (including tax-exempt unemployed Filipinos and OFWs)
- One-time taxpayers (those who will pay capital gains tax, donor’s tax, estate tax, or tax on winnings for the first time and have not been issued a TIN).
In the Philippines, how do I get a TIN number?
No matter if you’re self-employed, unemployed, employed, or unemployed, you can apply for a TIN number.
Self-Employed and Mixed-Income Individuals TIN Application
Requirements for TINs:
Self-Employed and Mixed-Income Individuals, Non-Resident Aliens Engaged in Trade/Business, Estates/Trusts completed BIR Form 1901
An official government ID (e.g., a birth certificate, a passport, a driver’s license, etc.).
Printed receipts and invoices from BIR or final and clear samples of principal receipts and invoices
If applicable, other documents:
- The taxpayer’s Special Power of Attorney (SPA) and the identification of the authorized person (if he or she cannot appear in person)
- Certificate of DTI (if the business name is on it)
- Documents pertaining to the franchise (such as the Certificate of Public Convenience) (for common carriers)
- A copy of the Trust Agreement (for trusts)
- For Estates under judicial settlement, a photocopy of the deceased’s death certificate is required.
- Barangay Micro Business Enterprises (BMBE) Certificate of Authority
- BOI/BOI-ARMM, PEZA, BCDA, and SBMA registration/permits
How to Get a TIN Number if You’re Self-Employed or Mixed-Income
To find out where your home, head office, or branch office is located, you should go to the Revenue District Office (RDO).
The TIN requirements must be submitted to the New Business Registrant Counter (NBRC).
The following BIR fees must be paid:
- The annual registration fee is $500
- Tax on documentary stamps – $30
- You can purchase BIR-printed receipts and invoices. (If you want to print your receipts or invoices elsewhere, you’ll need to apply for an Authority to Print.)
Participate in the RDO’s scheduled initial business registration briefing.
Your TIN will be included in the following documents:
- BIR Form 2303 (Certificate of Registration)
- The Notice of Issuing Receipts and Invoices
- A receipt/invoice printed by BIR or an authority to print, whichever is applicable
- Form 1901 of the BIR has been received
- Payment proof
The deadline to register for TINs for self-employed and mixed workers
The TIN must be applied for by self-employed individuals and mixed-income individuals within 30 calendar days of the date the first sale is made (or the issuance of the business permit or professional tax receipt, whichever is earlier).
Registration of TINs for employees
Requirements for TINs
Completed BIR Form 1902 (Application for Registration of Individuals Earning Pure Compensation Income).
In the case of Filipino employees:
- Valid government-issued identification (such as a birth certificate, passport, or driver’s license).
- A copy of the marriage certificate (if applicable)
In the case of foreign nationals:
- An official passport
- A copy of your work permit or Application for Alien Employment (AEP) must be submitted
The process for getting an employee’s TIN number
BIR Form 1902 must be completed and submitted to your employer along with all other TIN requirements. A TIN application for you will be filed with the RDO where the employer registers its business by filling out the appropriate sections of BIR Form 1902.
How to obtain a TIN number for a new employee using BIR’s eReg system
TIN online registration or BIR eRegistration (eReg) can be used instead of manual BIR registration. Employee TINs can be obtained easily by employers through BIR’s online registration system instead of going to the RDO.
For new employees, the following steps are required to apply for TINs via BIR eReg:
- Visit ereg.bir.gov.ph to access the BIR eReg online system.
- You will need to create an employer account.
- Create an employer account by clicking on the Employer Menu.
- By clicking the Agree button, you acknowledge that you have read and understood the User Agreement.
- Click the Submit button after entering the required details and typing the CAPTCHA code. You will receive an email containing the username from the BIR.
- Enter your username and email address and click Continue to register online.
- The BIR should have sent you an email containing your password.
- On the eReg page, enter your password and click Login.
- Your employee’s information should be filled out on the Basic Taxpayer Data Form.
- Click Submit after entering the CAPTCHA code.
- By clicking Agree, you agree to the eReg Terms of Service Agreement.
- Data about taxpayers must be provided in full.
- You will see the Confirmation page after submitting your information. After that, click the Confirm button.
- A screen will display the employee’s TIN.
- For your employee’s TIN number, click the Download BIR Form 1902 link.
We are experiencing a temporary outage of the eReg system during system enhancements. At the RDO designated for your area, you will need to manually secure the TIN.
Employee TIN registration deadline
It is mandatory for newly hired employees to obtain a TIN within 10 days of their hiring date.
Corporate and Partnership TIN Number Application
Requirements for TINs
The BIR Form 1903 (Application for Registration of Corporations and Partnerships) has been completed.
Certificate of Incorporation from the SEC / Certificate of Recording (for partnerships) / License to Do Business in the Philippines (for foreign corporations) / Articles of Incorporation or Partnership.
Incorporation or partnership articles
The final & clear sample of principal receipts/invoices or the BIR Printed Receipts/Invoices
If applicable, additional documents include:
- The Board Resolution indicating the authorized representative’s name or the Secretary’s Certificate (if it is an authorized representative)
- Common Carrier Franchise Documents
- The Memorandum of Agreement (for the joint venture)
- Agreements for franchises
- The Certificate of Authority (if the entity is a registered Barangay Micro Business Enterprise)
- Proof of registration with BOI, BOI-ARMM, SBMA, BCDA, and PEZA
Articles of Cooperation and Certificate of Registration issued by the CDA are required for cooperatives
The charter of the unit or agency for GAIs, GOCCs, and local governments
A Certificate of Registration and Articles of Association issued by the HLURB are required for homeowners associations
What you need to do to obtain a TIN for your corporation or partnership
Visit the RDO responsible for the location of the head office or branch office.
- Contact the New Business Registrant Counter (NBRC) to submit your TIN requirements.
- The following BIR fees must be paid:
- The annual registration fee is $500
- Tax on documentary stamps – 30%
- Receipts and invoices printed by BIR – Available for purchase (For invoices and receipts printed elsewhere, apply for an Authority to Print).
- New business registrations in the RDO should attend the scheduled initial briefing.
- Please receive the following documents (all documents include the corporate tax identification number):
- BIR Form 2303 (Certificate of Registration)
- Reminder to issue receipts/invoices
- Receipt/invoices printed by BIR or Authority to Print, whichever is appropriate
- A copy of BIR Form 1901 was received
- A copy of the payment receipt
Corporate and partnership TIN registration deadlines
A non-individual taxpayer must obtain a TIN at least 30 calendar days after starting their business (the first sale or the day the business permit or SEC Certificate of Registration is issued, whichever comes first) or before paying any taxes due.
OFW and unemployed Filipino TIN Number Application
Requirements for TINs
- Registration Application for One-Time Taxpayers and Persons Registering Under EO 98 (BIR Form 1904)
- ID issued by the government (birth certificate, passport, driver’s license, etc.)
- Women who are married must have a marriage certificate
- An employment contract must be signed by OFWs
- Passport required for foreign nationals not engaged in trade or business
The process of obtaining a TIN number for OFWs and unemployed Filipinos
- EO 98 requires you to apply for a TIN at the RDO with jurisdiction over your residential address.
- TIN requirements must be submitted.
- The officer will process your TIN once it has been processed.
- Obtain a copy of your TIN (BIR Form 1904) from the BIR.
OFW and unemployed Filipino TIN registration deadline
A TIN application must be filed before any government transaction can be completed.
How you can verify your TIN online
A TIN is required when you get a new job, transact with a bank, or deal with a government office. In the case of loss of your TIN card, it is impossible to retrieve your number unless you have a copy of it.
Online TIN verification is now available in the Philippines. Click here to chat with Revie at www.bir.gov.ph, then select TIN Validation on the bottom right of the page.
FAQs
1. What is the number of digits in a TIN?
There are nine digits in a TIN, plus three digits for a branch code for corporate taxpayers. Individual TINs have a branch code of 000 at the end.
2. What is the process for obtaining a TIN through online registration?
Corporations are currently the only entities that can generate employee TINs through BIR eReg. As a result, the BIR RDO is the only place where you can get your number manually.
3. Do I need a new TIN when I start a business or a new job?
Not at all. TINs are permanent numbers, so you need to keep them for life. A person cannot have more than one TIN.
You should use your existing personal TIN when registering your sole proprietorship with the BIR using BIR Form 1901. A new TIN is not required for your business.
RDOs are now based on residence addresses rather than employer addresses. You must update your BIR registration and request a transfer from your previous employer’s RDO to your new residence if you change jobs.
4. I have two tax identification numbers. How should I proceed?
It is illegal to have more than one TIN, since it may be used for tax evasion. Taxpayers with multiple TINs have been prosecuted by the BIR. You can be fined up to $1000 or imprisoned up to six months for this violation.
In the event that you discover that you have more than one TIN, you shouldn’t panic. It’s okay to make honest mistakes-like applying for a TIN and forgetting you’ve already been issued one. Then, you should request cancellation of your duplicate TIN at the RDO where you’re registered.
5. Is it necessary to register my business with the BIR every year?
No, you only need to register your business once with the BIR. Nevertheless, the BIR requires businesses to pay their annual registration fee by January 31.
6. How can I contact you if I have TIN-related questions?
If you have any questions about TINs or taxes, you can contact BIR at 8538-3200. [email protected] can also be emailed.
Conclusion
You’ll soon realize that getting a TIN number is actually a simple and straightforward process, even if it isn’t done online. Nevertheless, before you register for your TIN with the BIR, make sure you haven’t received a TIN previously to avoid confusion in the future.