How to Get a TIN Number in the Philippines

A Taxpayer Identification Number (TIN) is a unique, nine-digit number assigned by the Bureau of Internal Revenue (BIR) for tax administration purposes. This number is used for nearly all financial and legal transactions in the Philippines. It serves as a primary identifier for filing tax returns, opening bank accounts, securing employment, and engaging in any transaction that requires tax reporting. The TIN system ensures that all income earners are part of the national tax base, facilitating a more organized collection of revenues.

Determining Your Applicant Category and Required Form

For Employees

Individuals who derive income solely from an employer-employee relationship are compensation income earners. For these applicants, the designated document is BIR Form 1902, the “Application for Registration for Individuals Earning Purely Compensation Income.” This form is for individuals whose tax obligations will be managed through their employer’s payroll system. The employer’s Human Resources department often facilitates the submission of this form to the BIR on behalf of new hires.

For Self-Employed and Mixed-Income Individuals

This category includes freelancers, professionals, sole proprietors, and individuals with mixed income from both employment and a business. These applicants must use BIR Form 1901, the “Application for Registration for Self-Employed (Single Proprietor/Professional), Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estate and Trust.” This form is more detailed as it requires information about the nature of the business or profession to determine the correct tax types and obligations.

For One-Time Transactions (Executive Order 98)

Individuals who are neither employed nor in business may need a TIN to complete a specific transaction with a government agency, as required by Executive Order (E.O.) 98. This applies to dealings like buying or inheriting property or purchasing a vehicle. For these non-recurring needs, applicants must use BIR Form 1904, the “Application for Registration for One-Time Taxpayer and Person Registering under E.O. 98 (Securing a TIN to be able to transact with any Government Office).”

Preparing Your Application Documents

General Documentary Requirements

Applicants must prepare several standard documents. The primary requirement is a valid government-issued ID showing your full name, address, and birthdate, such as a Philippine Identification (PhilID) card, Passport, or Driver’s License. If your ID lacks an address, separate proof of residence is needed. A Philippine Statistics Authority (PSA)-issued Birth Certificate may also be requested, and married female applicants need a Marriage Certificate to validate a surname change.

Completing the Application Form

The latest versions of BIR Forms 1901, 1902, and 1904 can be downloaded from the official BIR website. When completing the form, ensure all personal details like your name, address, and birthdate match your supporting documents. The form will also request contact information and details related to your taxpayer type. For example, Form 1901 requires business details and a declaration of expected tax liabilities, like income and percentage tax.

The In-Person Application Process

Finding Your Revenue District Office (RDO)

You must identify the correct Revenue District Office (RDO) with jurisdiction over your residence or business. The BIR website has an RDO directory to help you find the right office based on your location. Submitting to the wrong RDO will cause delays, as they cannot process applications outside their area. For employees, the RDO is based on the employer’s address; for self-employed individuals, it is their home or business address.

Submission Steps

At the correct RDO, go to the counter for new taxpayer registrations. Submit your completed and signed application form with photocopies of all required documents. You must also present the original documents for verification by the BIR officer. After validation, the officer will process your registration.

Post-Submission

After processing, the RDO will issue a confirmation document, often your stamped application copy with the new TIN. You might also receive an email confirmation. The physical TIN ID card is a separate item that may not be issued the same day, and obtaining it can require a separate application or another visit depending on the RDO.

The Online Application Process via ORUS

Eligibility

The BIR’s Online Registration and Update System (ORUS) is a digital option for TIN applications. This platform is mainly for individuals applying under E.O. 98 for one-time transactions. Employers can also use the “Employer Service Link” on the ORUS portal to start TIN applications for new employees. The employee then receives a link to create an ORUS account and upload their documents to complete the process.

Procedural Steps

Applicants must visit the ORUS website at orus.bir.gov.ph, create an account, and fill out the digital registration form. You will be prompted to upload scanned copies of required documents, like a valid government-issued ID and possibly a selfie holding the ID for verification. After submission, you will receive an email about your application’s status. If approved, your TIN will be available on your ORUS profile, and the system allows you to download a Digital TIN ID.