How To Get a BIR Tax Identification Number (TIN)

Posted by under General Information . Published: February 6, 2017

When are you required to get a Tax Identification Number (TIN) from the Philippine Bureau of Internal Revenue or BIR? How do you get or secure one?

There are several reasons why you would need to apply for a TIN. The most common is you need it for employment, specifically for your first job. The TIN you’ll get will be yours forever so you don’t need to get another one if you switch work.

Second reason is if you’re starting a business, either as sole proprietor or a partnership. For corporations, you will be applying for TIN for the corporation and not you as an individual.

Other reasons why you would need a TIN is if you’re opening an investment account, or in most banks, if you’re opening an ATM account. Some government transactions would also require you to have a Tax Identification Number.

What’s important to know here is that once you have applied and received your TIN, then that’s yours forever and the only one you’ll use anytime it is required as an individual.

Securing your own TIN is a basic requirement, and an individual should only take a TIN once, since having more than one of that will hold you liable for a criminal offense.

The processing of TIN applications is catered by the Bureau of Internal Revenue or BIR. If you can’t remember taking a TIN before or you don’t even know you have to own one, then probably you still don’t have one.

But if you’re unsure if you have taken one several months or years ago, better check it first before applying for a new one, or you’ll surely find yourself in jail.

Here are the important things you need to know when applying for you own Tax Identification Number.

Who can apply for a TIN

Please note that individuals and entities who can secure their own TIN are as follows:

  1. Self-employed and mixed income individuals
  2. Individuals or employees earning purely compensation income
  3. Corporations, partnerships, including government agencies and instrumentalities (GAI), Local Government Units (LGUs)
  4. One time taxpayers with no previously issued TIN
  5. Persons registering under Executive Order 98 (those securing TIN to transact with government offices.
  6. Estates and trusts
  7. Non-resident citizens/Overseas Contract Workers/Seamen earning purely foreign-sourced income

Want to apply online? Check out the BIR e-registration portal here. However, only those who fall under categories 1, 2 and 5 on the list above can be catered for online applications.

THE BIR FORMS FOR TIN APPLICATION

These are the corresponding BIR Forms that you need to fill up when applying for TIN, depending on how you are classified. You need to bring this together with the documentary requirements below.

  1. BIR Form 1901 – Application for Registration for Mixed Income Individuals, Estates and Trusts [Download]
  2. BIR Form 1902– Application for Registration for Individuals Earning Purely Compensation Income and Non Resident Citizens/Overseas Contract Workers/Seamen Earning Purely Foreign Sourced Income [Download]
  3. BIR Form 1903– Application for Registration for Corporations/Partnerships (Taxable/Non-Taxable), including Government Agencies and Instrumentalities, and Local Government Units [Download]
  4. BIR Form 1904– Application for Registration of One Time Taxpayer And Persons Registering Under Executive Order 98 [Download]

DOCUMENTARY REQUIREMENTS

FOR SELF EMPLOYED AND MIXED INCOME INDIVIDUALS

  1. Filled-up BIR Form 1901
  2. Photocopy of Mayor’s Permit, or duly received Application for Business Permit if still on process
  3. NSO Birth Certificate
  4. Marriage Contract (if applicable)
  5. Professional Regulation Commission ID (if applicable)
  6. Occupational Tax Receipt or Professional Tax Receipt
  7. Contract or Company Certificate of Employment
  8. Other documents which may include the following, if applicable:
    • Contract of Lease
    • DTI Certificate of Registration for Business Name
    • Proof of registration/permit to operate from economic development authorities
    • Franchise agreement
    • Sworn statement of capital
    • Working permit for non-resident
    • Waiver of husband to claim additional exemption
    • NSO Birth Certificate of declared dependents

FOR INDIVIDUALS EARNING PURELY COMPENSATION INCOME

  1. Filled-up BIR Form 1902
  2. NSO Birth Certificate or any valid ID bearing applicant’s complete name, birth date and signature
  3. Certificate of Employment
  4. Marriage Contract (if applicable)

FOR CORPORATIONS AND PARTNERSHIPS including GOCCs, GAI and LGUs

  1. Filled-up BIR Form 1903
  2. Certificate of Registration issued by the Securities and Exchange Commission (SEC); articles of incorporation/partnership
  3. Mayor’s Permit
  4. Other documents which may include the following, if applicable:
    • Contract of lease
    • Certificate of authority if Barangay Micro Business Enterprise registered
    • Franchise agreement
    • License to do business in the Philippines, if a resident foreign corporation
    • Proof of registration from economic development authorities
  5. For cooperatives, a copy of Certificate of Registration from Cooperative Development Authority
  6. For GOCCs, GAI and LGUs; copy of the Unit of Agency’s Charter

FOR ONE TIME TAXPAYERS (WITH NO PREVIOUSLY ISSUED TIN)

  1. Filled-up BIR FORM 1904
  2. NSO Birth Certificate or any valid ID bearing the applicant’s complete name, address, birth date, and signature
  3. Marriage Contract, if applicable

PERSONS REGISTERING UNDER EO 98
The requirements are the same for one time taxpayers. But do note that a lot of people are having problems in securing TIN for ATM account applications and the likes.

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If you are told that you can’t apply for a TIN for that reason, kindly remind them that EO 98 allows you to apply for a TIN, although they require you to submit additional documents (e.g. certification from the bank).

But also be reminded that YOU CAN ONLY HAVE ONE TIN. If you already have one, you can already use that for your ATM application.

ESTATES AND TRUSTS

  1. Filled-up BIR Form 1901
  2. For Estate, Death Certificate of the deceased
  3. For Trusts, the Trust Agreement

NON-RESIDENT CITIZENS, OCWs, SEAMEN EARNING PURELY FOREIGN-SOURCED INCOME

  1. Filled-up BIR FORM 1902
  2. Passport with visa of the applicant
  3. NSO Birth Certificate or any valid ID bearing the applicant’s complete name, address, birth date, and signature
  4. Employment Contract

PROCEDURES IN APPLYING FOR TIN

FOR SELF EMPLOYED AND MIXED INCOME INDIVIDUALS

  1. Fill up BIR Form 1901 and submit it together with the documentary requirements as stated above, to the Revenue District Office (RDO).
  2. Pay the Annual Registration Fee of Php500 at the Authorized Agent Banks of the RDO.
  3. Pay the Documentary Stamp Tax (Php15) and other certification fees as may be deemed necessary.
  4. Wait for the RDO to issue your Certificate of Registration.

Note: All individuals engaged in trade or business shall file the application before the commencement of the business.

FOR INDIVIDUALS EARNING PURELY COMPENSATION INCOME

  1. Fill up BIR Form 1902 and submit it together with the documentary requirements to your employer.
  2. The employer will then accomplish the applicable sections of the application form.
  3. Submit Form 1902 to the RDO having jurisdiction over the place of office of the employer where the employee is expected to report for work.

Note: New employees shall accomplish and file the application within 10 days from date of employment.

FOR CORPORATIONS AND PARTNERSHIPS including GOCCs, GAI and LGUs

  1. Fill up BIR Form 1903 and submit it together with the documentary requirements as stated above, to the Revenue District Office (RDO).
  2. Pay the Annual Registration Fee of Php500 at the Authorized Agent Banks of the RDO.
  3. Pay the Documentary Stamp Tax (Php15) and other certification fees as may be deemed necessary.
  4. Wait for the RDO to issue your Certificate of Registration.
  5. For corporations, Documentary Stamp Tax on the Articles of Incorporation must be paid within 5 days after the close of the month following the date of issuance of the same Articles.

Note: Corporations, partnerships and joint ventures shall file the application before commencement of the business.

FOR ONE TIME TAXPAYERS (WITH NO PREVIOUSLY ISSUED TIN)
Fill up BIR Form 1904 and submit it together with the documentary requirements as stated above, to the Revenue District Office (RDO).

Please note that there are different types of transactions for one time taxpayers, and the jurisdiction of the transactions may vary, depending on the nature of the transaction.

Contact your nearest RDO for a detailed help, or you can also check the BIR Portal.

PERSONS REGISTERING UNDER EO 98
Fill up BIR Form 1904 and submit it together with the documentary requirements as stated above, to the RDO having jurisdiction over the residence of the applicant.

Do note that the application must be done before transacting with any government agencies or instrumentalities.

ESTATES AND TRUSTS

  1. Fill up BIR Form 1901 and submit it together with the documentary requirements as stated above, to the Revenue District Office (RDO) having jurisdiction over the registered address of the estate or trust.
  2. Pay the Annual Registration Fee of Php500 at the Authorized Agent Banks of the RDO.

NON-RESIDENT CITIZENS, OCWs, SEAMEN EARNING PURELY FOREIGN-SOURCED INCOME
Fill up BIR Form 1902 and submit it together with the documentary requirements as stated above, to the RDO having jurisdiction over the residence of the applicant.

For more information:
Visit the BIR Portal. If you want to do BIR online registration or apply TIN online, then check this link.

Lastly, always remember that YOU CAN ONLY HAVE ONE TIN.

So there you have it. I hope this article was able to help you know how to apply for and get your own TIN or Tax Identification Number from the BIR.

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