As you go through the processing of common circumstances in your life, such as opening a bank account, starting your own business, applying for a loan, or simply landing your first job, you will definitely need a government-issued ID.
One of the most fundamental ID’s that you will ever have is called Tax Identification Number (TIN), which is issued by the Bureau of Internal Revenue (BIR) that tracks your status as a taxpayer.
However, despite its need, most Filipinos have no idea where to start or how to get one from scratch. Thus, in this guide, we will walk you through the steps you need to take to secure your own TIN.
First, What is a TIN?
A Tax Identification Number is a unique government-issued ID by the BIR to every registered taxpayer in the Philippines. You can think of it as your lifetime tax identity. Once it has been issued, it never expires and never changes, even if you change your job, move to another city, or change your civil status.
Under the provisions of Section 236 of the National Internal Revenue Code (NIRC), anyone who is required to file a tax return, commence their business operations, or pay taxes must have a TIN. Thus, for example, they commonly cover:
- Employees: Either local or foreign nationals who are working in the Philippines
- Professionals: Persons who are exercising their profession, such as doctors, lawyers, accountants, and other licensed practitioners
- Businesses: such as corporations, partnerships, and other juridical entities known to the law
- One-time taxpayers: such as individuals doing a single transaction, like buying or selling real properties
Note that even if you are not earning income, you may still need a TIN since there are transactions or circumstances that require you to have one.
The Common Types of TIN Applications You Will Encounter
Before filling out any form to apply for a TIN, you need to determine which type of applicant you are. The BIR uses different forms and processes depending on your category as a taxpayer.
1. Purely Compensation Income Earner or Employee
In this case, the applicable BIR form is the Form 1902. Moreover, as you are working for a company and earn a salary, it is common that your employer is responsible for registering you with the BIR and processing your TIN application. You just need to submit your requirements as prescribed by your Human Resources department, and they will handle the rest.
On the other hand, if your employer does not help you out in processing your TIN, or you just started on your first job and the company expects you to have a TIN, you can apply directly at the Revenue District Office (RDO) where your employer is located.
Apart from this, BIR Form 1902 is applicable to both local and alien employees who earn purely compensation income, and both are required to register with the BIR.
Additionally, here are the usual requirements for applying for TIN as an employee:
- Duly accomplished BIR Form 1902
- One valid government-issued ID, such as PhilID, Passport, Driver’s License, UMID, Voter’s ID, NBI Clearance
- Birth Certificate (PSA-issued)
- Certificate of Employment
2. Self-Employed or Business Owner
For this category, the applicable BIR form is 1901. Commonly, the persons involved here are sole proprietors, professionals exercising their profession, content creators, and mixed-income earners. You apply either online via BIR ORUS or walk in at the RDO covering your business location.
Likewise to Form 1902, it is also applicable to non-resident aliens engaged in trade or business in the Philippines, as well as estates & trusts.
For this application, you will need the following documents:
- Duly accomplished BIR Form 1901
- Any government-issued ID showing name, address, and birthdate
- DTI Certificate of Business Name Registration (for sole proprietors) or PRC ID (for licensed professionals)
- Mayor’s Permit or proof of business address
- For PRC-regulated professions: Valid PRC ID + proof of business address
3. One-Time Taxpayer/Transacting with Government (Executive Order 98-1999)
Finally, for this category, it applies to individuals who need a TIN for non-recurring reasons, such as buying or selling property and other transactions with government offices, but who are not year-round employed or not commencing a business. For many, this is the most accessible route, and it is available online.
Thus, this is the simplest application that can be done, and it is commonly applied online via BIR ORUS. The requirements are:
- Duly accomplished BIR Form 1904
- One valid government-issued ID
How to Get Your TIN Online (BIR ORUS)
Indeed, with technology advancements, it has never been easier to get your TIN now. The BIR launched the Online Registration and Update System (ORUS) to make TIN applications faster and not hassle taxpayers to line up for a very long period of time. Here are the steps to create a TIN through the BIR ORUS:
Step 1: Create an ORUS Account
Go to orus.bir.gov.ph and click “New Registration”. After that, you will have to click “Create Account” using a valid personal email address. You have to make sure that you can access it anytime, as this will be permanently linked to your BIR record.
Step 2: Fill Out Details for your Profile
After clicking the “Create Account”, you will have to choose ” Individual ” as your tax status, choose “without existing TIN”, then select your “User Type“ accordingly, and fill out the necessary information for your personal profile.
Note that this step is for those without an existing TIN. If you already have a TIN, you must declare it and just proceed to creating an ORUS account.
Step 3: Select Your Application Type
Choose the appropriate reason for your application. If you are an individual without an existing TIN, choose “Get TIN for Filipino Citizen – E.O. 98”
Step 4: Submit and Wait for Confirmation
Review all of your details carefully before submission. After all of it is done, the BIR will process your application and send a confirmation email containing your TIN within 3 working days.
Step 5: Get Your Digital TIN ID (Optional but Recommended)
Once you have your TIN, log in to your ORUS account and on the dashboard, click “Get Your Digital TIN ID”. You have to upload a photo of yourself, and after that, you can generate your digital card. Furthermore, you may download it immediately, and there will be no need to visit an RDO just to secure a valid ID.
Note that the BIR ORUS TIN application is primarily for E.O. 98-1999, which is either for one-time transactions or simply to apply for as a Filipino Citizen. If you are registering as self-employed or a business owner, you may still need to visit your RDO to complete the process. This is the most encountered case when registering for your books of accounts and Authority to Print (ATP) receipts.
One TIN Only for an Individual
Without a doubt, this cannot be emphasized enough — you are legally allowed to have only one TIN.
Applying or possessing multiple TINs is a prohibited and punishable act under the NIRC. This rule applies even if the said duplication was an accident, for example, you forgot that you had a TIN before, and you just applied again.
Hence, if you just discovered that you accidentally have two TINs or applied for another one, act immediately and follow these steps:
- Fill out and file BIR Form 1905 at the RDO where your original TIN is registered
- Request cancellation of the duplicate TIN
- Pay any applicable compromise penalty
Taxpayers who voluntarily disclosed or resolved duplicate TINs resulted in a better outcome, as they encountered fewer penalties compared to those who did not process or fix their duplication issue.
How to Verify or Retrieve a Forgotten TIN
Now, if you cannot remember your TIN, do not apply for a new one. You must retrieve it via:
- Online: Visit orus.bir.gov.ph and use the TIN Verification feature
- By Email: Send a picture of yourself holding a government-issued ID, your full name, date of birth, sex at birth, and your active email address to [email protected]
- Walk-in: Go to your RDO and present a valid ID for TIN verification
Frequently Asked Questions (FAQs)
- Can I apply for a TIN even if I don’t have a job? Yes, as provided by E.O. 98, any individual who needs a TIN for government transactions or one-time transactions can apply through BIR ORUS.
- Do I have to apply for a new TIN when transferring jobs? No, because your TIN follows you regardless of employer. You can simply update your registration details when your situation changes.
- Do foreign nationals need a TIN? If they are working or doing business in the Philippines, they are required to register. Hence, they must submit their Alien Employment Permit and passport, along with other required documents.
- Does Digital TIN ID have the same effectiveness or validity as Physical Ones? Yes, it has the same effectiveness. There are some cases where, when applying for a physical TIN card through the corresponding RDO, they usually recommend getting the digital one since there is a shortage of cards.
- What if I lose my TIN ID card? Your TIN stays the same, and if you want to secure another physical card, just visit your RDO with a valid ID and an Affidavit of Loss.
Stay Compliant
Overall, getting your TIN online in the Philippines is just the first step, and it is usually straightforward when you know which way applies to you. With the BIR’s ORUS system, the process, even if online, is faster for most applicants, and the requirements are simpler than expected.
But a TIN is just the beginning. Once you’re registered, the BIR expects you to file returns, update your registration when your status changes, and stay on top of your tax obligations — annually, quarterly, and in some cases, monthly, and that’s where a lot of MSMEs or entrepreneurs hit a wall.
Here at Babylon2k, we help Filipino entrepreneurs and small business owners handle BIR compliance from registration to filing. Whether you’re just getting your TIN for the first time or you’ve been operating for years and need to clean up your records, our team of CPAs is here to help you stay compliant — reach out to our team today
