How to Apply for a TIN in the Philippines

As you may know by now, your Tax Identification Number (TIN) is one of the most important combination of numbers you’ll have as you’ll use this in numerous application forms and documents. Importance of having a Tax Identification Number (TIN) Issued by the Bureau of Internal Revenue (BIR), TIN is utilized to ensure that you […]

As you may know by now, your Tax Identification Number (TIN) is one of the most important combination of numbers you’ll have as you’ll use this in numerous application forms and documents.

Importance of having a Tax Identification Number (TIN)

Issued by the Bureau of Internal Revenue (BIR), TIN is utilized to ensure that you paying the correct taxes on time and to identify a certain taxpayer when filing for tax returns or monitoring tax obligations and the like.

Anyone who earns income in the Philippines – Filipino or foreign nationals – are required to pay taxes to the government. However, there are also non-taxpayer (under Executive Order 98) who should still secure a TIN number as they will be using this in obtaining licenses, permits, and other official papers.

Here’s a list of individuals and organizations that should apply for a TIN no.:

  • Self-employed individuals (from freelancers, online sellers, to sole proprietors and professionals);
  • Mixed-income earners;
  • Estates;
  • Trusts;
  • Employees;
  • Corporate Taxpayers;
  • Persons identified in E.O 98; and
  • One-time Taxpayers.

Steps to get TIN Number

  • Here are the steps in applying for TIN Number for various types of individuals and organizations:
  • Self-Employed and Mixed-Income Individuals
  • Prepare the following documents:
    • Accomplished BIR Form 1901
    • Valid government-issued ID (e.g. birth certificate, passport, driver’s license)
    • DTI Certificate of Business Name Registration
    • Accomplished BIR Form 1906 (for those who want to have their receipt or invoice printed
  • Visit the Revenue District Office (DRO) that has jurisdiction to your area and submit your requirements to the New Business Registrant Counter (NRBC).
  • Pay the following fees:
    • Annual registration Fee – PHP 500.00
    • Documentary Stamp Tax – PHP 30.00
    • BIR-printed Receipt or Invoice
  • Attend to the initial briefing for new business registrations.
  • Obtain the following documents:
    • Certificate of Registration (BIR Form 2303)
    • Notice to Issue Receipt or Invoice
    • Authority to Print
    • Proof of Payment
  • Employees
  • Prepare the following documents:
    • BIR Form 1902

For Filipino employees:

        • Government-issued ID
        • Marriage certificate (if applicable)

For foreign employees

        • Passport
        • Work permit or photocopy of received Application for Alien Employment (AEP)

 

  • Upon fill out of the BIR Form 1902, submit it along with other requirements to your employer. The employer will then fill out the applicable sections in the form submitted and file for your TIN application with the RDO where the employer’s business is registered.

 

  • Corporations and Partnerships
  • Prepare the following documents:
    • BIR Form 1903
    • Articles of Incorporation or Partnership
    • CDA-issued Certificate of Registration and Articles of Cooperation for cooperatives
    • HLURB-issued Certification of Registration and Articles of Association for homeowners.
  • Go to the RDO with jurisdiction over your business’ location.
  • Submit required documents to the NBRC.
  • Pay the following fees:
    • Annual Registration Fee – PHP 500.00
    • Documentary Stamp Tax – PHP 30.00
    • BIR-printed Receipt or Invoice
  • Attend to the initial briefing for new business registrations.
  • Obtain the following documents:
    • Certificate of Registration (BIR Form 2303)
    • Notice to Issue Receipt or Invoice
    • Authority to Print
    • Copy of BIR Form 1901
    • Proof of Payment

 

  1. Overseas Filipino Workers (OFWs) and Unemployed Individuals
  2. Prepare the following documents:
  • BIR Form 1904
  • Government-issued ID
  • Marriage certificate (if applicable)
  • Employment Contract (for OFWs)
  • Passport (for foreign nationals that are not engage in trade or business)

 

  1. Go to the RDO that has the jurisdiction to your residential address and relay to the BIR Officer that you’re applying for TIN Number under E.O. 98.
  2. Submit required documents and wait for the officer to process your application.
  3. Obtain a copy of your BIR Form 1904 that also contains your TIN Number.