TIN Application Guide: How to Get This Number from BIR

A TIN is one of the most crucial numbers you'll ever have in your life, so much so that you might have to memorize it as well. After all, you'll need to write down your TIN on 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. The BIR TIN number is 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 number is also a requirement in other types of transactions, such as permit applications, voter's registration, bank account opening, and vehicle registration with the LTO.

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.

Who is Required to Get 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 accounts.

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)

How to Get a TIN Number in the Philippines

Learn the requirements and how to apply for a TIN number whether you're self-employed, unemployed, employed, and more. 

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

TIN 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.)
• BIR Printed Receipts/Invoices or Final & Clear Sample of Principal Receipts/ Invoices
• Other documents if applicable:
  • Special Power of Attorney (SPA) and ID of authorized person (if the taxpayer cannot make a personal appearance) 
  • DTI Certificate (if with business name)
  • Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier)
  • Photocopy of the Trust Agreement (for Trusts)
  • Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement)
  • Certificate of Authority (for Barangay Micro Business Enterprises (BMBE) registered entity)
  • Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA, and SBMA

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 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).

📌 TIN Registration for Employees

TIN 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 to Get TIN Number for Employees 

Fill out BIR Form 1902 and submit it along with the other requirements for the 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 online registration system or the BIR eRegistration (eReg) portal. The BIR online registration for TINs enables employers to easily get TINs for their employees without having to go to the RDO.

Here are the steps for the 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 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.

However, note that the eReg system seems to be temporarily unavailable due to system enhancement. You'll have to manually secure the TIN at the designated RDO. 

Deadline for TIN Registration for Employees

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

📌 TIN Number Application for Corporations and Partnerships

TIN Requirements

• Accomplished BIR Form 1903 (Application for Registration for Corporations/ Partnerships)^[5]
• Photocopy of SEC Certificate of Incorporation / Photocopy Certificate of Recording (in case of a partnership) / Photocopy of License to Do Business in the Philippines (in case of a foreign corporation) / Articles of Incorporation or Articles of Partnerships
• Articles of Incorporation or Articles of Partnerships
• BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices
• Other documents if applicable:
  • Board Resolution indicating the name of the authorized representative or Secretary’s Certificate (in case of authorized representative)
  • Franchise Documents (for Common Carrier)
  • Memorandum of Agreement (for Joint Venture)
  • Franchise Agreement
  • Certificate of Authority, (if Barangay Micro Business Enterprises-registered entity)
  • Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA
• For cooperatives: CDA-issued Certificate of Registration and Articles of Cooperation
• For GAIs, GOCCs and LGUs: Copy of the Unit or Agency's Charter
• For homeowners associations: HLURB-issued Certificate of Registration and Articles of Association

How to Get a TIN 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 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 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 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 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 number, unless you've kept a copy of it.

Good thing TIN verification in the Philippines can now be done online. Simply head to www.bir.gov.ph, click Click here to chat with Revie on the bottom right side of the page, and choose TIN Validation.

How to Get TIN Number: FAQs

1. How many digits are there in a TIN?

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.

2. How to get a TIN through online registration?

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

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.

Note that instead of employer address, your RDO should now be based on the place of your residence. If you're changing jobs, you have to update your BIR registration and request for transfer from the RDO of your previous employer to your place of residence.^[7]

4. I have two tax ID 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. If you have no intention to evade tax payments, just remember that 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.

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 contact_us@bir.gov.ph.

Related reading: 

• What is the PhilSys ID: Complete Guide from Registration to Delivery
• How to Get a UMID Card: Requirements, Process, and More
• A New Driver’s Guide: How to Get a Driver’s License This 2023

Final Thoughts

Now that you know how to get a 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 trouble for having multiple TINs later on.

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 
• ^[6] BIR Form 1904
• ^[7] RMO NO.37-2019