How to Get Your TIN in the Philippines: Requirements, Steps, and Fees to Know

A TIN is one of the most crucial numbers you'll ever have in your life. It can be as important as your cellphone number, so much so that you might have to memorize it as well because you'll be asked to write down your TIN in countless forms and documents.

Have you ever been issued a TIN before? If not, then here's your guide on how to get your TIN number in the Philippines.

What is TIN?

A Tax Identification Number or TIN is a unique and permanent number issued by the Bureau of Internal Revenue (BIR) to an individual or organization to ensure that they pay correct taxes on time. It's used for properly identifying the taxpayer when filing tax returns and tracking tax obligations and payments.

The TIN is like an SSS number, PhilHealth number, and Pag-IBIG number in the sense that each of them is required in all transactions with the concerned government agency. This BIR-assigned number is also a requirement in other types of transactions, such as permit applications, voter's registration, opening a bank account, and vehicle registration with the LTO.

Having a TIN is also a pre-requisite for the issuance of your TIN ID card, which is one of the accepted valid IDs in the Philippines.

Read more: How to Get a TIN ID in the Philippines: A Complete Guide

Who is Required to Secure a TIN?

Anyone who earns income in the Philippines, both Filipino citizens and foreign nationals, are required to pay taxes to the government and thus must register with the BIR and get a TIN.

In some cases, non-taxpayers are required to secure a TIN under Executive Order (EO) 98^[1]. This is when they transact with the government to obtain licenses, permits, or other official papers or with financial institutions such as banks and stockbrokers to open savings, checking, or investment account.

Particularly, these individuals and organizations should apply for a TIN with the BIR if they have never been given one previously:

• Self-employed individuals (whether local or foreign, including freelancers, online sellers, sole proprietors, and professionals)
• Mixed-income earners (employees who also earn money on the side as a freelancer, entrepreneur, and/or professional)
• Estates (whether local or foreign)
• Trusts (whether local or foreign)
• Employees in the Philippines (whether local or foreign)
• Corporate taxpayers in the Philippines (whether Filipino-owned or foreign-owned, including corporations, partnerships, cooperatives, NGOs, homeowners associations, etc.)
• Persons registering under EO 98 to be able to transact with other government offices (including unemployed Filipinos and OFWs who are both tax-exempt)
• 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)

Read more: Ask Moneymax: What are the Different Taxes in the Philippines?

How to Get TIN Number in the Philippines

TIN Number Application for Self-Employed and Mixed-Income Individuals

TIN Number Requirements

• Accomplished BIR Form 1901 (Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts)^[2]
• Valid government-issued ID (e.g., birth certificate, passport, driver's license, etc.)
• DTI Certificate of Business Name Registration (if with business name)
• For taxpayers who want to have their own receipt/invoice printed:
• Accomplished BIR Form 1906 (Application for Authority to Print Receipts and Invoices)^[2]
• Final clear sample of principal and supplementary receipts/invoices

How to Get TIN Number for Self-Employed and Mixed-Income Individuals

1. Go to the Revenue District Office (RDO)^[3] with jurisdiction over the place where your home, head office, or branch office is located.
2. Submit the TIN number requirements to the New Business Registrant Counter (NBRC).
3. Pay the following BIR fees:
   • Annual registration fee - ₱500
   • Documentary stamp tax - ₱30
   • BIR-printed receipt/invoice - Available for purchase (If you opt to print your receipt/invoice elsewhere, apply for an Authority to Print.)
4. Attend the scheduled initial briefing for new business registrations in the RDO.
5. Receive the following (All documents contain your TIN.):
   • Certificate of Registration (BIR Form 2303)
   • Notice to Issue Receipt/Invoice
   • BIR-printed receipts/invoices or Authority to Print, whichever is applicable
   • Received copy of BIR Form 1901
   • Proof of payments

Deadline for TIN Registration for Self-Employed and Mixed Individuals

Self-employed and mixed-income individuals must apply for a TIN on or before the start of their business (the day when the first sale is made or within 30 calendar days from the issuance of the business permit or professional tax receipt, whichever comes earlier).

Read more: How to Get ITR in the Philippines: Guide to Responsible Filing of Taxes for Mixed-Income Earners

TIN Number Application for Employees

TIN Number Requirements

• Accomplished BIR Form 1902 (Application for Registration For Individuals Earning Purely Compensation Income)^[4]
• For Filipino employees:
  • Valid government-issued ID (e.g., birth certificate, passport, driver's license, etc.)
  • Marriage certificate (if applicable)
• For foreign employees:
  • Passport
  • Work permit or photocopy of duly received Application for Alien Employment (AEP)

How Employees Can Get TIN Number

Fill out BIR Form 1902 and submit it along with the other requirements for TIN number to your employer. The employer will fill out the applicable sections of BIR Form 1902 and file your TIN application with the RDO where the employer's business is registered.

How to Get TIN Number for New Employees via BIR eReg

An alternative to manual BIR registration is the TIN number online registration system or the BIR eRegistration (eReg) portal. This online service enables employers to easily get TINs for their employees without having to go to the RDO.

Here are the steps for TIN application for new employees via the BIR eReg registration system:

1. Access the BIR eReg online system at ereg.bir.gov.ph.
2. Create an employer user account.
   • Under the User Menu, click on "Create Employer User Account."
   • Read the User Agreement and click the Agree button.
   • Enter the required details, type the CAPTCHA code, and click the Submit button. The BIR will send an email containing the username.
3. Log in to eReg online by entering your username and email address and then hitting the Continue button.
4. Check your email for a message from the BIR containing your password.
5. Enter your password on the eReg page and click the Login button.
6. Fill out the Basic Taxpayer Data Form with your employee's details.
7. Enter the CAPTCHA code and click the Submit button.
8. Read the eReg Terms of Service Agreement and click the Agree button.
9. Provide all the required taxpayer data.
10. When the Confirmation page appears, review the information you supplied. Afterward, click on "Confirm."
11. The employee's TIN will be generated and displayed on the screen.
12. Click the Download BIR Form 1902 to save and print the BIR Form 1902 that bears your employee's TIN number.

Deadline for TIN Registration for Employees

Newly hired employees must get a TIN within 10 days from their hiring date.

Read more: BIR Online Payment Guide: Easy Ways to Pay Taxes in the Philippines

TIN Number Application for Corporations and Partnerships

TIN Number Requirements

• Accomplished BIR Form 1903 (Application for Registration for Corporations/ Partnerships)^[5]
• Articles of Incorporation or Articles of Partnerships
• For cooperatives: CDA-issued Certificate of Registration and Articles of Cooperation
• For homeowners associations: HLURB-issued Certificate of Registration and Articles of Association

How to Get TIN Number for Corporations and Partnerships

1. Go to the RDO with jurisdiction over the location of the head office or branch office.
2. Submit the TIN number requirements to the New Business Registrant Counter (NBRC).
3. Pay the following BIR fees:
   • Annual registration fee - ₱500
   • Documentary stamp tax - ₱30
   • BIR-printed receipt/invoice - Available for purchase (If you opt to print your receipt/invoice elsewhere, apply for an Authority to Print.)
4. Attend the scheduled initial briefing for new business registrations in the RDO.
5. Receive the following (All documents contain the corporate TIN.):
   • Certificate of Registration (BIR Form 2303)
   • Notice to Issue Receipt/Invoice
   • BIR-printed receipts/invoices or Authority to Print, whichever is applicable
   • Received copy of BIR Form 1901
   • Proof of payments

Deadline for TIN Registration for Corporations and Partnerships

Non-individual taxpayers must apply for a TIN on or before the start of their business (the day when the first sale is made or within 30 calendar days from the issuance of the business permit or SEC Certificate of Registration, whichever comes earlier) or before payment of any tax due.

TIN Number Application for OFWs and Unemployed Filipinos

TIN Number Requirements

• BIR Form 1904 (Application for Registration for One-Time Taxpayer and Person Registering under E.O. 98)^[6]
• Valid government-issued ID (e.g., birth certificate, passport, driver’s license, etc.)
• Marriage certificate (for married women)
• For OFWs: Employment contract
• For foreign nationals not engaged in trade or business: Passport

How to Get TIN Number for OFWs and Unemployed Filipinos

1. Go to the RDO with jurisdiction over your residential address and tell the BIR officer that you'll be applying for a TIN under EO 98.
2. Submit the TIN number requirements.
3. Wait for the officer to finish the processing of your TIN.
4. Receive your copy of BIR Form 1904 (containing your TIN).

Deadline for TIN Registration for OFWs and Unemployed Filipinos

The TIN application for persons registering under EO 98 should be filed before transacting with any government office.

How to Verify Your TIN Number Online

When you get a new job or transact with the bank or a government office, you'll be asked to provide your TIN. If you have lost your TIN card, it's difficult to retrieve your TIN number, unless you've kept a copy of it.

Good thing, TIN verification in the Philippines can now be done online. The BIR recently launched the BIR Mobile TIN Verifier App, which is currently available for download on the Google Play Store and on the App Store.

What is the TIN Verifier App? 

The BIR Mobile TIN Verifier App gives taxpayers a convenient and alternative way to validate their TIN using their mobile device. So instead of calling or going to a BIR office and waiting for hours (if you don't have a BIR e-appointment schedule), you can simply download this TIN verification app. The response to inquiries from the concerned BIR offices is given in real-time.

Now you might wonder if this app is worth using. Here's a quick look at the advantages and disadvantages of the BIR TIN Verifier app.

TIN Verifier App Pros:

1. It's free to download.
2. There's no lengthy sign-up process.
3. It's very easy to use and the app is clutter-free.
4. It offers a convenient way of validating or inquiring about your TIN.

TIN Verifier App Cons:

1. It's only currently available for individual taxpayers.
2. You can chat with BIR Personnel on the app only from Monday to Friday, 8 a.m. to 5 p.m.
3. As it's a fairly new app, it's prone to bugs, hanging, and crashing 
4. There are only limited things you can do on the app
5. Users also report that there are no available agents to respond to inquiries, thus the response is not really given in real-time.

How to Install the TIN Verifier Mobile App

If you want to use the app to verify your TIN number online, you have to download and install it first on your smartphone. Here's how to do it:

1. To download, just go to the Google Play Store on your Android phone or the App store on your iPhone and search for TIN Verifier Mobile Application^[7].
2. Click Install and wait for it to finish downloading. 
3. There will be a mobile app disclaimer and privacy policy box that you need to tick to proceed.
4. You'll then be asked what you want to do, so tap on TIN INQUIRY or TIN VALIDATION.
5. For TIN Inquiry, you'll need to provide the following information and provide a selfie:

• First name
• Middle name
• Last name
• Birthdate
• Address
• Civil Status
• Spouse Name
• Selfie with a government-issued ID

TIN Registration FAQs

1. How many digits are there in a TIN number?

A TIN consists of nine digits plus a three-digit branch code (applicable to corporate taxpayers), for a total of 12 digits. For individual TINs, the assigned branch code is 000 at the end of the TIN number.

2. How to get TIN number online?

Currently, only corporations can use the BIR eReg registration system to generate TINs for their employees. Thus, you can only get a TIN manually at the RDO.

In May 2020, the TIN number online registration system was opened for a limited period to small business owners so that they could issue TINs to their employees. A TIN was a requirement for the application for the government’s Small Business Wage Subsidy program that provided cash aid to employees of small businesses affected by the COVID-19 crisis.

3. Should I get a new TIN when starting a business or a new job?

No. Your TIN is your permanent number, which means you must use it for life. It's against the law for any individual to have multiple TINs.

When starting a sole proprietorship business, you should register it with the BIR by filing BIR Form 1901 and using your existing personal TIN. No need to apply for a new TIN for your business.

When you're changing a job, you have to update your BIR registration to reflect your new work location and request for transfer to the RDO of your new employer. Simply fill out BIR Form 1905^[8] and submit it to your employer, which will then forward the form to the RDO where it's registered.

4. I have 2 TIN numbers. What should I do?

Having more than one TIN is illegal, as it may be used for tax evasion. The BIR has filed criminal complaints against taxpayers for possession of multiple TINs. The penalty for this violation is a fine of up to ₱1,000, up to six-month imprisonment, or both.

But you shouldn't panic if you find out that you have two or more TINs, and you have no intention to evade tax payments. Honest mistakes can happen, like applying for a TIN and forgetting that you've been issued one before. In that case, go to the RDO where you're registered and request the cancellation of your duplicate TIN.

Related: What Happens If I Don’t Pay My Taxes? Tax Evasion Penalties Every Taxpayer Must Know

5. Should I register my business with the BIR every year?

No, you must register your business with the BIR only once. What the BIR requires, however, is for businesses to pay the ₱500 annual registration fee not later than January 31 every year.

6. What number do I call for TIN-related concerns and inquiries?

You may call the BIR hotline at 8538-3200 for any TIN or tax-related concerns. Alternatively, you can also email at contact_us@bir.gov.ph.

Final Thoughts

Now that you know how to get TIN number, you'll realize that the TIN application process is actually simple and straightforward even if it's not done online. However, before you proceed with your TIN registration with the BIR, make sure that you haven't received a TIN previously to avoid troubles later on for having multiple TINs.

Sources:

• ^[1] Executive Order No. 98 (Official Gazette)
• ^[2] BIR Form 1901 | BIR Form 1906
• ^[3] Revenue District Offices Directory
• ^[4] BIR Form 1902
• ^[5] BIR Form 1903 | BIR Form 1906
• ^[6] BIR Form 1904
• ^[7] TIN Verifier Mobile App on the Google Play Store | Apple App Store
• ^[8] BIR Form 1905