How to Get a TIN in the Philippines: Step by step Guide in 2020

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Most Filipinos fret at the thought of paying taxes. I mean, who doesn’t right?

But paying taxes is an obligation for the betterment of the country. And regardless of your affiliations, you are obliged to pay taxes whether you like it or not.

Paying taxes isn’t only limited to income generating activities like starting a business, getting a job or becoming self-employed; it is also applicable to wealth and assets derived from inherited estate from the deceased relative (estate tax), profit generated from the sale of stocks, bonds, or other assets (capital gains tax), etc.

This is why getting a TIN (Tax Identification) ID is important. It proves that you are registered in the BIR (Bureau of Internal Revenue) and that you are a responsible Filipino taxpayer.

What is a TIN?

A Tax Identification Number (TIN) is a unique set of 9 digit numbers issued by the BIR (Bureau of Internal Revenue) to individuals and corporations for the purpose of identifying, monitoring, tracking and recording all tax-related obligations and transactions.

An individual should only have ONE (1) TIN in his/her lifetime. Any individual or taxpayer with more than one TIN will be charged with a criminal liability under the Section 275 of the National Internal Revenue Code.

Why do you need to get a TIN?

For employment purposes

Filipinos and foreigners in the Philippines who are receiving salaries or wages are required to file for an income tax return. For first-time job seekers, they are highly encouraged to secure a TIN number.

For starting a business in the Philippines

For a sole-proprietorship type of business where only one individual has full control of the business, he/she must have a TIN Number as the business and the individual will have to share the same TIN.

To open a bank account

Some banks require a TIN for opening an investment, savings or ATM account.

To open an account with stock brokerage companies

Stock brokerage companies like COL Financial require applicants to provide a TIN when applying for an account. This would be necessary for reporting capital gains tax and withholding taxes from profit after selling stocks or investments and dividends.

To obtain a work visa in the Philippines

All foreign nationals intending to work in the Philippines must first secure a TIN before they can apply for a work visa to ensure that they will pay the proper amount of taxes.

To apply for loans and credit card

Most banks check your credit history and if you are religiously paying your taxes.

Who can apply for a TIN?

The following individuals, entities and businesses/ corporations can apply for a TIN:

employees earning salaries, wages or compensation income; fresh graduates also belong in this category
self-employed (self-proprietors or professionals) and mixed income individuals; athletes, entertainers, youtubers belong in this category
one time taxpayers with no previously issued TIN (for capital gains tax, estate tax, donor’s tax, tax on winnings)
businesses, corporations, partnerships, including government agencies and instrumentalities and local government units
individuals registering under Executive Order 98 (for those who will be transacting with government offices)
estates and trusts
non-resident citizens, foreigners, overseas filipino workers (OFW), overseas contract workers (OCW) earning purely foreign-sourced income

Two ways on how to get a TIN

There are two (2) ways on how to get your TIN or Tax Identification Number.

1. Walk-in Registration to your nearest RDO (Revenue District Office)

As a Self-employed Individual (Single Proprietor or Professional) and Mixed Income Individual

Requirements for Self-Employed or Mixed Income Individuals:

You’ll need BIR Form No. 1901 version 2018 – Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts

ID or documents issued by the government that shows the full name, address and birthday of the applicant. Examples are as follows: Passport, Driver’s license, Community tax certificate, etc.

500 php for registration and 30 php for loose DST or Proof of Payment of Annual Registration Fee (ARF) if you have an existing TIN or applicable after TIN issuance

BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices;

Other documents you can submit (if applicable):

SPA or Special Power of Attorney and ID of an authorized person or representative who will transact with the RDO
DTI (Department of Trade and Industry) Certificate if you have a business name
Franchise Documents
For trusts- photocopy of the Trust Agreement
Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement)
Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity
Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA and SBMA

Steps on how to register for a TIN:

a) Fill-up BIR Form 1901 version 2018 and submit it with other requirements at the New Business Registrant Counter of the RDO

b) Pay the annual registration fee of 500 php, loose DST (P30.00) and/or payment for the BIR Printed Receipt/Invoice (if taxpayer opted to buy for use) at the New Business Registrant Counter in the BIR Office.

c) The RDO shall then issue the Certificate of Registration (Form 2303) together with the “Notice to Issue Receipt/Invoice”, Authority to Print, BIR Printed Receipts/Invoices (if applicable) and eReceipt as proof of payment.

Note: Taxpayer may attend the scheduled initial briefing for new business registrants to be conducted by the concerned RDO in order to apprise them of their rights and duties/responsibilities.

As an individual earning purely compensation income

Requirements:

You’ll need BIR Form 1902 – Application for individuals earning purely on compensation income (for Local Filipinos and Alien Employees)

ID or documents issued by the government that shows the full name, address and birthday of the applicant. Examples are as follows: Passport, Driver’s license, Community tax certificate, etc.

Marriage Contract (if applicable)

Passport and working permit or photocopy of Application for Alien Employment Permit (AEP) by the Department of Labor and Employment (DOLE)- for foreign employee

Steps on how to register for a TIN:

1. Fill-up BIR Form 1902 and submit it with the other requirements to your employer.

2. The employer shall fill-up the applicable sections of the BIR Form 1902.

3. Submit the form to the Revenue District Office (RDO) having jurisdiction over the place of office of the employer where the employee is expected to report for work.

Deadline

New employees shall accomplish and file the application within ten (10) days from date of employment.

As an OCW (Overseas Contract Worker) or Seaman earning purely foreign-sourced income

Requirements

You’ll need BIR Form 1904 or application for for One-Time Taxpayer and Person Registering under E.O. 98

ID or documents issued by the government that shows the full name, address and birthday of the applicant. Examples are as follows: Passport, Driver’s license, Community tax certificate, etc.

Employment contract

Steps on how to register for a TIN:

– Fill-up BIR Form 1904 and submit it with the required attachments to the RDO (Revenue District Office) having jurisdiction over your place of residence.

As an unemployed individual registering under E.O. 98 (to transact with any government office)

Requirements:

You’ll need BIR Form 1904 or application for for One-Time Taxpayer and Person Registering under E.O. 98

As an Individual:

ID or documents issued by the government that shows the full name, address and birthday of the applicant. Examples are as follows: Driver’s license, Community tax certificate, etc.

Passport (in case of non-resident alien not engaged in trade or business)

Marriage Contract (if the applicable)

A a Non-Individual

Document to support transaction between a non-resident foreign corporation and the withholding agent such as bank certification, invoice, contract, etc.

Steps on how to register for a TIN:

Fill-up BIR Form 1904 and submit it with the required attachments to the RDO (Revenue District Office) having jurisdiction over your place of residence.

2. Online Application

The BIR has made the process of registering for a TIN a lot easier through BIR E-Registration Portal.

Who can apply for TIN online?

new taxpayers such as Single Proprietors or Professionals
Mixed Income Earners
Local Employees
Unemployed Individuals under E.O. 98 (for transacting with other government offices such as LTO, NBI, DFA, etc)

Registration Fees for Online Applications

Online registration for TIN application is FREE.

However, a registration fee of 500 Php is required for professionals, single proprietors and mixed income earners applying for TIN.

You can easily pay via the following BIR-accredited payment facilities: