Complete Guide: Getting TIN ID in the Philippines

If you are on a very busy schedule with regard to your appointments in a nine-to-five job, there is a potential possibility that you will forget or lose your Tax Identification Number.

Through countless moments of people forgetting their TINs, there are provided extensive services on what to do, information for a replacement for lost.

Benjamin Franklin once said,

“There are only two things certain in life: death and taxes.”

Today, the relevance of this quote is clearer than ever with prices and taxes constantly on the rise.

However, taxes are the lifeblood of the government. If you still don’t have a Taxpayer’s Identification Number (TIN) or have questions regarding it, we’re here with the ultimate guideline to help you.

In this article, we will cover everything from the uses of the TIN number to getting yours in a format accessible to all. Without further ado, here is the ultimate tutorial on how to get your BIR TIN number.

What are the uses of TIN for Filipinos?

Aside from having a reference number whenever we pay taxes, getting one’s TIN is beneficial in more ways than a Filipino can imagine. If you have a TIN, almost every transaction will become more seamless, since it’s a valid ID. One look at a person with a TIN card will improve his/her social credibility more than those who do not have one.

Here are some ways that a Taxpayer’s Identification Number can help you.

Employment and Business Purposes

Work

If a person will work for the first time in his/her life, getting a TIN is a pre-employment requirement. But what about the unemployed? Can they still get their TIN? Under E.O. 98, yes.

Securing your TIN as early as possible when you work is vital to prevent any problems later. It’s also easier to switch between jobs if a person already has TIN to smoothen the employment process.

Police Clearance

Some institutions don’t have police clearance as a requirement for job seekers. However, most companies, especially government positions, are strict when it comes to this. That’s why a TIN ID will help with acquiring your police clearance.

Driver License Application

A driver’s license is a primary valid ID in the Philippines. Whether for work or personal purposes, getting your driver’s license will need valid and acceptable IDs, and your TIN is one.

Business Permit—There is a need to apply for a business TIN if one is establishing a corporation. However, for a sole proprietorship type of business, there is no need if you already have a TIN.

Purchase of Goods and Services

Buying House and Lot and/or Condo—Buying real estate

in the Philippines requires a lot of documents and transfer is not overnight. Having TIN will not significantly speed up the process but will help.

Buying Car

The same is true when purchasing a car. No matter how much money a person has, without TIN, it’s useless. It’s also one requirement when registering your car in the Land Transportation Office (LTO).
Life and Health Insurance—Insurance is very important and availing of this service is easy when one has TIN.

Bank Applications

Opening an Account or Credit Card Application

Credit cards are necessary for most, so it only makes sense to apply for one. A TIN adds to your credibility and serves as a valid ID.

Loan

Loans nowadays need to verify a debtor’s identity. Having a TIN is beneficial in this case. Bank Application—When applying for a bank account, usually they would ask for TIN.

Government and Private Transactions

Pension

Retirement benefits are a great payoff to the work one has done. Usually, there are many requirements in applying for one, so a TIN ID would be helpful.

Pag-IBIG, GSIS and SSS

The same goes for applying for loans in Pag-IBIG, GSIS, and SSS. You will need to show that you’re a taxpayer before you can borrow.

Passport

You can also use your TIN ID when applying for a passport for the first time as they have a lot of requirements.

Personal Transactions

Travel

Having a TIN allows you to file an income tax return. This will help in many transactions, including visa applications.

Valid ID to bring to your Flight—Not only is your TIN helpful in VISA applications, but it can also easily verify your identity when requested.

Online Freelancing

The government require freelancers to have their TIN and pay taxes. If you’re a freelancer and still don’t have one, there will be a guide later in the article.
Sample freelancing platforms and online transactions

1. Fivver
2. Upwork
3. Onlinejobs.ph

Website Monetization

1. Google Adsense
2. Nuffnang
3. Innity
4. Ambient Digital

Online payments system

1. PayPal
2. Payoneer
3. G-Cash
4. PayMaya
5. Coins.ph

What is a Taxpayer Identification Number (TIN) in the Philippines?

The BIR issues the TIN for employees/self-employed professionals and freelancers, and corporations in the private and public sectors. It is the reference number that is used to file taxes.
Its secondary purpose is to serve as a valid ID for all government transactions.

History of BIR

Before the establishment of the Bureau of Internal Revenue (BIR) on August 1, 1904, taxes were collected by the Spanish authorities. As there were no currency back then, they collected taxes in the form of gold and other commodities.

During the American era, the BIR was established spearheaded by Henry Ide which was the author of the Internal Revenue Law of 1904.

There are many changes that BIR has undergone ever since its establishment, but it remains the sole government agency responsible for collecting taxes in the country.

Speaking of collecting taxes, here are the duties and powers of BIR:

• Collection of taxes; Reduction of all taxes imposed
• They have the authority to forfeit and impose a fine as directed by the courts in the Philippines.
• Police power to govern all tax-related activities and concerns under the National Internal Revenue Code.

The appearance of the TIN ID

The TIN is uniquely comprised of 9–12 digits numeric code with the first 9 digits as the TIN proper and the last three digits as the branch code. Also, the first digit identifies the type of taxpayer.

The TIN ID has a yellow background with the words “Bureau of Internal Revenue” in it. At the front is the BIR logo and name, name of the taxpayer, address, birthday, issue date and signature. Printed at the back are the policies.

TIN Number Requirements for First Timer

Getting TIN for the first time may confuse most people but don’t worry. Here is everything you need to know to get one.

Below are the requirements and procedures in securing TIN and registering with the BIR.

1. BIR Form 1901 — The application for registration for Self-Employed and Mixed Income Individuals, Estates/Trusts.
2. BIR Form 1902 — The application for Registration for Individuals Earning Purely Compensation Income and Non-Resident Citizens/Overseas Contract Workers/Seamen Earning Purely Foreign Sourced Income
3. BIR Form 1903 — The application for Registration for Corporations/Partnerships (Taxable/Non-Taxable), including GAIs and LGUs
4. BIR Form 1904 — The application for Registration of One Time Taxpayer And Persons Registering Under EO 98

Required Documents:

For self-employed and mixed-income individuals (for professionals and/or sole proprietors)

Tax Form

BIR Form 1902 – Application for Registration For Individuals Earning Purely Compensation Income (Local and Alien Employee)

Documentary Requirements

1. Any identification issued by an authorized government body (e.g. Birth Certificate, passport, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant;
2. Marriage Contract, if applicable;
3. For Alien Employee – Passport; and
4. Working Permit; or Photocopy of duly received Application for Alien Employment Permit (AEP) by the Department of Labor and Employment (DOLE)

For employers using eREG System, the above requirements shall be required from their employees

Procedures

1. Accomplish BIR Form 1902 and submit the same together with the documentary requirements to the employer.
2. The employer shall accomplish the applicable sections of the application form.
3. Submit BIR Form 1902 to the Revenue District Office (RDO) having jurisdiction over the place of office of the employer where such employee is expected to report for work.

Individuals Earning Purely Compensation Income

• PSA (NSO) Birth certificate
• Valid and acceptable IDs, Company ID or Certificate of Employment

For One Time Taxpayers (No Prior TIN)

• PSA (NSO) Birth Certificate
• Deed of Sale, if applicable
• Deed of Donation, if applicable

Partnerships/Corporations

• Certificate of Registration from Securities and Exchange Commission (SEC); Articles of incorporation/partnership
• Mayor’s Permit

Non-Resident Citizens

• Passport with Visa of the applicant

Payor of Final Tax on Winnings

• PSA (NSO) Birth Certificate
• Marriage Certificate, if the applicant is a married woman
• Certification from awarding company or person

Vehicle Registrant

• PSA (NSO) Birth Certificate
• Deed of Sale and Official Receipt/Cash Invoice

OCWs/Seamen Earning Purely Foreign-Sourced Income

• PSA (NSO) Birth Certificate
• Employment Contract

6 Steps in Acquiring BIR TIN I.D. (Walk-in Applicants)

1. Go to your BIR RDO and sign up on the logbook of the guard your name as well as the purpose of visit. (Application for TIN). You may be required to leave an identification ID to the guard and be given a visitor’s pass.
2. Go to the Taxpayer’s Service Area. If you are confused as to where this is in your RDO, ask for assistance from the guard.
3. Once you are in the Taxpayer’s Service Area, you will then be asked or tell the officer your purpose (Application for TIN).
4. Receive the form and fill it out carefully and completely. Check the completeness of your supporting documents and then sign the Checklist of Documentary Requirements (CDR). Once completed, submit it there.
5. Wait as the client support office verifies your documents and employer’s existence in their database. Once completed, they will encode and generate TIN.
6. Then, receive your TIN and copy of your BIR Form. Sometimes due to the high volume of transactions, you may be asked to return some other day. But that’s it. The whole process usually just takes over 25 minutes.

Note: These specific steps may not be the same for all the RDO in the country. It’s best to just take this as an overview guide. If you find yourself confused, it’s always a good idea to ask for help from the guard or an employee in your local BIR office.

How to Get Your TIN Online? (Step by Step)

How do I apply for TIN if I don’t have time? This is a valid question especially for those in the Metro who don’t have time to go to their local BIR offices to apply. The convenient solution that the government came up with is the BIR eRegistration System. Note that this is only for those who have not yet secured their TIN. Also, the online registration for TIN ID is for currently for self-employed individuals only. This means that employees are not allowed to register for TIN online.

Here are the steps:

1. Go to the eRegistration website: https://ereg.bir.gov.ph/ereg/welcome.do, ereg.bir.gov.ph or efps.bir.gov.ph

2. Fill up the online form that requires the basic taxpayer’s information. Carefully check each detail for accuracy and completeness.

3. Wait for the confirmation email from BIR. If it doesn’t appear in your inbox, you can check your spam folder. Note that you must pay the registration fee of ₱500.00 if you’re a single proprietor or a professional.

How to Apply for TIN as an OFW?

Overseas Filipino Workers (OFW) are exempted from paying taxes in the Philippines. They pay their taxes where they work–abroad.

With that said, since they exempted from paying taxes, there are only several reasons they need a TIN. These can be for purchases of land, house, or vehicle in the Philippines.

The possibility of OFWs not having a TIN ID is slim. However, for those who want to apply for a TIN for the first time, the process is easy.

Note that only one TIN per individual taxpayer is necessary. Violation of this is a criminal offense punishable by law.

With that said, OFWs applying for TIN can go to their local BIR office and fill out the required form. Bring the documents including valid and acceptable IDs and Birth Certificates.

How Non-Resident Citizens can apply for TIN

BIR taxes non-resident citizens such as OFWs only for their income derived within the country.
A citizen of the Philippines who works in abroad does not pay his/her income tax in the Philippines, rather from the place where he/she works.

They refer to these people as non-resident citizens and they can apply for TIN just like any other citizen.
Non-resident citizens applying for TIN are required to fill up BIR Form 1902 and bring documentary requirements such as Passport and Visa to the BIR office.

For the process, please refer to the steps in the ‘Getting your TIN for the first time’ above.

How Freelancers Can Apply TIN Number In the Philippines

The BIR classifies freelancers legally as a mixture of employees and business owners. This is because there is not yet an established category specifically for freelancers.

However, freelancers fall under the category of self-employed and is the legal basis they need to pay taxes.

But the first step is getting their TIN. The process and requirements are as follows.

Note that freelancers can register online through eRegistration service of the BIR. There is an annual fee of P500 which can be paid through the Authorized Agent Banks (AABs).

Here are the requirements for freelancers:

• BIR Form No. 1901
• Any Identification issued by an authorized government body (e.g. Birth Certificate, passport, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicanPRC ID, if applicable
• Photocopy of Mayor’s Business Permit; or Duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU; and/or Professional Tax Receipt / Occupational Tax Receipt issued by the LGU; or DTI Certificate
• New sets of permanently bound books of accounts
• Proof of Payment of Annual Registration Fee (ARF) (if with existing TIN or applicable after TIN issuance)
• BIR Form No. 1906; and
• Final & clear sample of Principal Receipts/ Invoices

Registration Steps for freelancers:

1. Go to your BIR RDO and submit the Checklist of Documentary Requirements (CDR) and duly accomplished BIR Form 1901, together with the required complete documentary requirements.
2. Proceed to the Officer-of-the-day (OD). They will interview the taxpayer to determine applicable tax types and so on.
3. Wait and receive TIN and copy of BIR Form 1901.
4. Pay the Annual Registration Fee (ARF) of P500 with Mobile Revenue Collection Officers System (mRCOs), Authorized Agent Banks, Revenue Collection Officers or GCash.
5. Pay the Certification Fee (P15) plus the Documentary Stamp Tax also P15. You will receive a form that will be attached later to the registration certificate.
6. Get an Occupational Tax Receipt (OTR) from your municipal or city hall.
7. Present proofs of payment to the Registration Unit Head.
8. There will be a taxpayer’s briefing at the RDO before the release of the certificate of registration. They require taxpayers to attend this to know the different rights and duties of taxpayers.
9. Receive Certificate of Registration, Ask for Receipt Notice, Authority to Print and Books of Accounts.

How Self-Employed Individuals Can Apply for TIN

The process and requirements for self-employed individuals applying for TIN are the same for freelancers. If you fall into the category of self-employed, you can refer to the process above.

But for those who want to know who exactly falls under the category of self-employed, read on to find out.

Who Are Considered as Self-Employed?

There are only two types of taxpayers in the Philippines: individuals and corporations. The individual taxpayer is further classified as those who are employed (compensation income earner) or self-employed.

Self-employed individuals are the owners of a business with two or more partners. They derive directly their income from the sale of their goods/services to the public.

We also consider professionals as self-employed. They are those who practice their professions such as doctors, dentists, and lawyers. Note that professionals practicing their professions as employees are not self-employed.

Last, we consider freelancer professionals. Because of that, they are under the category of self-employed and they should also pay taxes.

TIN Application Procedure for Self-Employed Individuals

The application for TIN for self-employed individuals is the same as for freelancers listed above. See the ‘How Freelancers Can Apply for TIN–REGISTRATION STEPS’ registration steps above.

How to Get a Digitized T.I.N. ID Card? Step by Step

In every transaction we have especially in the government, there is always a need for valid and acceptable IDs. However, getting these such as Driver’s License or Passport requires a lot of time and documents.

Fortunately, the government realized the importance of getting valid IDs easier through implementing Executive Order 98.

With implementation, they introduced E.O. 98, an online application, and the digitized TIN ID.

The digitized TIN ID is a valid card that has no expiration date. The process of application for TIN is hassle-free and convenient to most people.

Digitized T.I.N. ID Card Requirements

• PSA (NSO) Birth Certificate
• Valid ID (SSS, Driver’s License, Passport)

Steps:

1. Visit your BIR office with the authority over your place of work.
2. Fill out form TIN Application form (BIR Form 1904: PDF 2018 ENCS | PDF 2000 ENCS ) and submit it along with your proof of identities (Valid IDs).
3. Issuance of your Tax Identification Number.
4. Ask for your BIR ID, which you are entitled to under EO 98.

The application process usually takes just under a day. But when it’s a busy day, they may just ask you to come back for the ID.

Just remember to note the release date, phone number, and person to contact before you leave.

How to Verify TIN Number Online – Recover Lost TIN Fast and Easy

We cannot measure the importance of our TIN. It is a requirement for most applications and a valid ID too.

But sometimes, even our TIN IDs can get lost. To be fair, it isn’t entirely our fault; the card is not exactly big, right? We misplace our phones all the time, how much more to a TIN ID?

However, not that it’s okay to forget it. In fact, the moment we receive our TIN, we should already save it on our phones.

We can’t apply for a new TIN because that would be against the law. So, to recover lost TIN from BIR, here are the three ways you can do it.

BIR Contact Number and Email

Call BIR hotline from these numbers: 981-7003 ; 981-7020 ; 981-7030 ; 981-7040 ; 981-7046 learn more here www.bir.gov.ph/index.php/contact-us/bir-trunkline.html. Follow the instructions to verify your TIN. Be ready with your basic information such as name, birthdate, and address to smoothen the process.

If calling the BIR hotline is not an option, you can always ask for help by emailing them at contact_us@bir.gov.ph, contact_us@cctr.bir.gov.ph.

Go to your BIR RDO

You can always opt to go to your BIR RDO, and have it verified if you have the time. Don’t forget to bring your valid IDs and other necessary documents for identification.

• If you do not know where your BIR office is, ask your neighbors or friends. They would be glad of any assistance like”Where’s the BIR office? What is the location?”.
• Remember to bring a valid ID (Government-issued ID’s or company ID/secondary ID).
• And also bring any of your supplementary ID’s (Birth Certificate, Marriage Certificate, etc.) just for sure.
• BIR may need these documents for identity verification. Remember, BIR has strict rules on their processes and to avoid identity theft.

Verify your TIN online

The BIR website has a service for taxpayers for online TIN Verification. The only downside is that it’s not reliable as it’s usually down. But it’s still worth checking out, here is their website: www.bir.gov.ph.

Updated List of Revenue District Offices (RDO Codes)

Before we get to the list of BIR RDO codes, it’s vital to understand what they refer to and their importance.

Every taxpayer, whether individual or corporate, must know their RDO. Every taxpayer and business are registered to a place called The RDO (Revenue District Office).

The BIR assigned specific codes to each city in the country to easily monitor and process tax transactions. Each code is composed of a unique three-digit combination that taxpayers will use in every BIR Form they will fill out.

It is important to remember that when a taxpayer transfers to another company or place, they should transfer their RDO to that new location.

RDO Code	District Office
1	Laoag, Ilocos Norte
2	Vigan, Ilocos Sur
3	San Fernando, La Union
4	Calasiao, West Pangasinan
5	Alaminos, West Pangasinan
6	Urdaneta, East Pangasinan
7	Bangued, Abra
8	Baguio City
9	La Trinidad, Benguet
10	Bontoc, Mt. Province
11	Tabuk City, Kalinga
12	Lagawe, Ifugao
13	Tuguegarao, Cagayan
14	Bayombong, Nueva Vizcaya
15	Naguilan, Isabela
16	Cabarroguis, Quirino
17A	Tarlac, Tarlac City
17B	Paniqui, Tarlac
18	Olongapo City
19	Subic Bay Freeport Zone
20	Balanga, Bataan
21A	North Pampanga
21B	South Pampanga
22	Baler, Aurora
23A	North Nueva Ecija
23B	South Nueva Ecija
24	Valenzuela City
25A	Plaridel, Bulacan
25B	Sta. Maria, Bulacan
26	Malabon, Navotas
27	Caloocan City
28	Novaliches
29	Tondo – San Nicolas
30	Binondo
31	Sta. Cruz
32	Quiapo-Sampaloc-Sta. Mesa-San Miguel
33	Intramuros-Ermita-Malate
34	Paco-Pandacan-Sta. Ana-San Andres
35	Romblon
36	Puerto Princesa
37	San Jose, Occidental Mindoro
38	North Quezon City
39	South Quezon City
40	Cubao
41	Mandaluyong City
42	San Juan
43	Pasig
44	Taguig-Pateros
45	Marikina
46	Cainta/Taytay
47	East Makati
48	West Makati
49	North Makati
50	South Makati
51	Pasay City
52	Paranaque
53A	Las Pinas City
53B	Muntinlupa City
54A	Trece Martirez City, East Cavite
54B	Kawit, West Cavite
55	San Pablo City
56	Calamba, Laguna
57	Binan, Laguna
58	Batangas City
59	Lipa City
60	Lucena City
61	Gumaca, Quezon
62	Boac, Marinduque
63	Calapan, Oriental Mindoro
64	Talisay, Camarines Norte
65	Naga City
66	Iriga City
67	Legazpi City, Albay
68	Sorsogon, Sorsogon
69	Virac, Catanduanes
70	Masbate, Masbate
71	Kalibo, Aklan
72	Roxas City
73	San Jose, Antique
74	Iloilo City
75	Zarraga, Iloilo City
76	Victorias City, Negros Occidental
77	Bacolod City
78	Binalbagan, Negros Occidental
79	Dumaguete City
80	Mandaue City
81	Cebu City North
82	Cebu City South
83	Talisay, Cebu
84	Tagbilaran City
85	Catarman, Northern Samar
86	Borongan, Eastern Samar
87	Calbayog, Samar
88	Tacloban City
89	Ormoc City
90	Maasin, Southern Leyte
91	Dipolog City
92	Pagadian City, Zamboanga del Sur
93A	Zamboanga City, Zamboanga del Sur
93B	Zamboanga Sibugay
94	Isabela, Basilan
95	Jolo, Sulu
96	Bongao, Tawi-Tawi
97	Gingoog City
98	Cagayan de Oro City
99	Malaybalay, Bukidnon
100	Ozamis City
101	Iligan City
102	Marawi City
103	Butuan City
104	Bayugan, Agusan del Sur
105	Surigao City
106	Tandag, Surigao del Sur
107	Cotabato City
108	Kidapawan, North Cotabato
109	Tacurong, Sultan Kudarat
110	General Santos City
111	Koronadal, South Cotabato
112	Tagum, Davao del Norte
113A	West Davao City
113B	East Davao City
114	Mati, Davao Oriental
115	Digos, Davao del Sur

Who Is Exempt from Paying Income Taxes?

According to www.bir.gov.ph, here is the list of individuals that are exempted from paying income tax:

• Income of a non-resident citizen generated from abroad
• Government Service Insurance System (GSIS)
• Local Water Districts (LWD)
• Social Security System (SSS)
• Overseas Filipino Worker (OFWs), including overseas seaman
• General Professional Partnership
• Philippine Health Insurance Corporation (PHIC)

What are the Different Kinds of Taxes?

With so many types of taxes around, most people will get confused. But as taxpayers, it is helpful to learn the different kinds of taxes to avoid problems later. Here are the different kinds of taxes.

Income Tax

This is a tax on an individual’s income from property, the practice of a profession, or conduct of a trade or business.

Value Added Tax (VAT)

This is a consumption tax that is imposed on goods/services. It is an indirect tax, meaning the burden is on the consumers.

Estate Tax

This is a tax imposed on the property of a deceased person. The heir should pay it for it to be transferred.

Donor’s Tax

Gifts whether real, personal, tangible or intangible properties are taxed.

Withholding Tax

These are the income taxes that are withheld from the salaries of the employees. The employers then pay these to the government.

Capital Gains Tax

Whenever there is profit from selling any asset, it is taxed. Taxed assets are usually properties, investment, and other high-value goods.

Documentary Stamp Tax

These are taxes imposed on documents, loan agreements, and papers evidencing the sale or transfer of an obligation or ownership of a property.

Excise Tax

Is an indirect tax levied on goods/services such as fuel, tobacco, and alcohol. The prices of the products are high because of the taxes imposed and the consumers are the ones who indirectly pay for those.

Percentage Tax

This is a business tax. They impose it on persons who sell or lease goods, properties or services in the course of their business, are not VAT-registered, and whose gross annual sales and/or receipts do not exceed ₱750,000.00.

There are more types of taxes, particularly local taxes which we will not go into detail. These taxes are the Basic Real Property Tax, Franchise Tax, Business of Printing and Publication Tax, Sand Gravel and other Quarry Resources Tax, Professional Tax, Amusement Tax, Community Tax, Annual Fixed Tax for Delivery Trucks and Vans, Barangay Tax, and Barangay Clearance.

Wrapping up

It is very important to have a TIN so that the country will have effectiveness in imposing tax rules and regulations to the citizens since tax is the main income, not only in the Philippines, but also all nations around the world, to establish infrastructures, government projects and all other things for national development. Corresponding sanctions will be apprehended for violators and tax evaders.

TIN has many uses. Most bank loans required TIN to approve your application for verification purposes. Likewise, when you apply for postpaid plans, housing loans, bank accounts, LTO drivers’ license, other important government IDs, TIN is required to complete all these important documents. For some, unemployed increase the chances of being declined since there is no source of income yet. In this article, we will feature the requirements for TIN ID for different types of TIN applicants.