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Philippines - Obtain a Taxpayer Identification Number (TIN)

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Procedure[edit]


Any person, whether natural or juridical, required under the authority of the Internal Revenue Code to make, render or file a return, statement or other documents, shall be supplied with or assigned a Taxpayer Identification Number (TIN) to be indicated in the return, statement or document to be filed with the Bureau of Internal Revenue, for his/her proper identification for tax purposes. A TIN is issued by the Bureau of Internal Revenue for employees in the public and private sector. The applicant can be an individual or non-individual. To obtain a TIN please follow the guide below.

Prepare the requirements[edit]

  1. For self-employed and mixed income individuals:
    • Accomplished BIR Form No. 1901, and BIR Form No.1906 Application Form 1901 and Application Form 1906;
    • Your identification document that shows your name, address and birthdate as Birth Certificate, passport, driver’s license, CTC
    • Proof of Payment of Annual Registration Fee (ARF) if with existing TIN or applicable after TIN issuance;
    • The Final and clear sample of Principal Receipts/Invoices;
    • The Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau;
    • The Franchise Documents for Common Carrier;
    • The Photocopy of the Death Certificate of the deceased for Estate under judicial settlement;
    • The Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entit
    • The Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA and SBMA.
    • Note: All individuals engaged in trade or business shall accomplish and file the application on or before the commencement of business, it shall be reckoned from the day when the first sale transaction occurred or within thirty calendar days from the issuances of Mayor’s Permit/Professional Tax Receipt (PTR) by LGU, whichever comes earlier.

  2. Estates (under judicial settlement):
    • Accomplished BIR Form 1901 Application Form 1901;
    • The Photocopy of the Death Certificate of the deceased and judicial settlement;
    • The DTI Certificate of Registration Business Name if business trade name shall be used;
      #*The Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
    • The Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA));
    • The Franchise documents;
      - The Marriage Contract.
    • Note: Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.
  3. Trusts:
    • Accomplished BIR Form 1901 Application Form 1901
    • The Photocopy of Trust Agreement;
    • The DTI Certificate of Registration Business Name if business trade name shall be used;
      #*The Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
    • The proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA));
    • The Franchise Documents.
    • Note: Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.
  4. Individuals earning purely compensation income
    • Accomplished BIR Form 1902 Application Form 1902;
    • Your identification document that show your name, address, and birthdate as Birth Certificate, passport, driver’s license, CTC;
    • The Marriage Contract if applicable;
    • The passport for Alien Employee;
    • The Working Permit, or Photocopy of duly received Application for Alien Employment Permit (AEP) by the Department of Labour and Employment (DOLE).
    • Note: New employees shall accomplish and file the application within ten days from date of employment.
  5. OCWs/Seamen earning purely foreign-sourced income
    • Accomplished BIR Form 1904 Application Form 1904;
    • Your Birth Certificate or any valid identification that shows your name, address and birth date as your passport with visa;
    • Your Employment contract.
      Note: Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.
  6. Corporations/Partnerships including Government-Owned and Controlled Corporations (Taxable/Non-Taxable):
    1. Case of Corporations/Partnerships
      • Accomplished BIR Form 1903 Application Form 1903;
      • The Photocopy of SEC Certificate of Incorporation; or
      • The Photocopy Certificate of Recording (in case of partnership); or
      • The Photocopy of License to Do Business in the Philippine (in case of foreign corporation);
      • The Articles of Incorporation; or
      • The Articles of Partnerships;
      • The Photocopy of Mayor’s Business Permit; or
      • Duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU;
      • The New sets of permanently bound books of accounts
        - The proof of Payment of Annual Registration Fee (ARF) (not applicable to those exempt from the imposition ARF);
      • Accomplished BIR Form 1906 Application Form 1906;
      • The Final and clear sample of Principal Receipts/Invoices;
      • The Board Resolution indicating the name of the authorized representative and Secretary’s Certificate, in case of authorized representative who will transact with the Bureau;
        - The Franchise Documents for Common Carrier;
      • The Memorandum of Agreement for JOINT VENTURE;
      • The Franchise Agreement;
      • The Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
      • The Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA.
    2. Case of Cooperatives
      • Accomplished BIR Form 1903 Application Form 1903;
      • The Copy of Cooperative Development Authority (CDA) Certificate of Registration and Articles of Cooperation.
    3. Case of GAIs, GOCCs and LGUs
    4. Case of Home Owner’s Association
      • Accomplished BIR Form 1903 Application Form 1903;
      • The Copy of Certificate of Registration issued by Housing and Land Use Regulatory Board (HLURB) and Articles of Association.
    5. Case of Registration of branch/facility type
      • Accomplished BIR Form 1903 Application Form 1903;
      • The Copy of the COR of the Head office for facility type to be used by the Head office and COR of the branch for facility types to be used by a particular branch;
      • The Mayor’s Permit or duly received Application for Mayor’s Business Permit, if the former is not yet available; and
      • The Contract of Lease if applicable.
      • Note: Corporations and their braches shall accomplish and file the application on or before the commencement of business, it shall be reckoned from the day when the first sale transaction occurred or within thirty calendar days from the issuance of Mayor’s Permit/PTR by LGU, or Certificate of Registration issued by the Securities and Exchange Commission (SEC), whichever comes earlier.
        In the case of corporation (Taxable or Non-taxable) where documentary stamp tax (DST) is required to be paid within five days after the close of the month, BIR Registration shall be done on or before payment of DST due.
        The Partnerships, Associations, Cooperatives, Government Agencies and Instrumentalities (GAIs) shall accomplish and file the application before or upon filing of any applicable tax return, statement or declaration as required by the Code, as amended.
  7. Government agencies and Instrumentalities, or Local government unites
    • Accomplished BIR Form 1903 Application Form 1903;
    • The Unit or Agency’s Charter.
    • Note: Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment any tax due.
  8. One time Taxpayers (with no previously issued TIN)
    1. Payor of capital gains Tax involving shares of Stocks, and Payor of final capital gains Tax involving real properties
      • Accomplished BIR Form 1904 Application Form 1904;
      • Your Birth Certificate or any valid identification document that shows your complete name, address, birth date and signature such as your driver’ license, your Integrated Bar of the Philippine (IBP) identification card, your Professional Regulation Commission (PRC) identification card, your passport (case of non-resident alien not engage in trade or business);
      • Your Marriage Contract if you are a married woman;
      • The Deed of Sale.
    2. Payor of Donor’s Tax for resident and non-resident of the Philippines
      • Accomplished BIR Form 1904 Application Form 1904;
      • Your Birth Certificate or any valid identification document that shows your complete name, address, birth date and signature such as your driver’ license, your Intergrated Bar of the Philippine (IBP) identification card, your Professional Regulation Commission (PRC) identification card, your passport (case of non-resident alien not engage in trade or business);
      • Your Marriage Contract if you are a married woman;
      • The Deed of Donation.
    3. Payor or Estate Tax (case of decedent with legal residence in the Philippines at the time of death, or Non-resident decedent with/without Administrator in the Philippines)
      • Accomplished BIR Form 1904 Application Form 1904;
      • Your Birth Certificate or any valid identification document that shows your complete name, address, birth date and signature such as your driver’ license, your Integrated Bar of the Philippine (IBP) identification card, your Professional Regulation Commission (PRC) identification card, your passport (case of non-resident alien not engage in trade or business);
      • Your Marriage Contract if you are a married woman;
      • The Dead certificate of decedent.
    4. Payor of Final Tax on Winnings
      • Accomplished BIR Form 1904 Application Form 1904;
      • Your Birth Certificate or any valid identification document that shows your complete name, address, birth date and signature such as your driver’ license, your Integrated Bar of the Philippine (IBP) identification card, your Professional Regulation Commission (PRC) identification card, your passport (case of non-resident alien not engage in trade or business);
      • Your Marriage Contract if you are a married woman;
      • The Certification from awarding company/person.
    5. Case of Vehicle registrant:
      • Accomplished BIR Form 1904 Application Form 1904;
      • Your Birth Certificate or any valid identification document that shows your complete name, address, birth date and signature such as your driver’ license, your Integrated Bar of the Philippine (IBP) identification card, your Professional Regulation Commission (PRC) identification card, your passport (case of non-resident alien not engage in trade or business
      • Your Marriage Contract if you are a married woman;
      • The Deed of Sale or COR with LTO, in the case of a sale of second-hand vehicle;
      • The Cash Invoice or Official Receipt for brand new vehicles in case of claim of winnings involving personal properties subject to registration.
      • Note: Application shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due or before transacting with any government agencies or instrumentalities.
  9. Person registering under E.O.98 (securing a TIN to be able to transact with any government office as LTO, NBI, DFA, etc.)
    • Accomplished BIR Form 1904 Application Form 1904;
    • Your identification document that shows your name, address and birth date such as your birth certificate, passport (in case of non-resident alien not engaged in trade or business), driver’s license, CTC;
    • Your Marriage Contract if you are a married woman;
    • The Document to support transaction between a non-resident foreign corporation and the withholding agent such as bank certification, invoice, contract, etc. in case of Non-individual.
    • Note: Application shall be accomplished and filed before transacting with any government agencies or instrumentalities.

Apply for a Taxpayer Identification Number (TIN)[edit]

Please accomplish the corresponding application form with your case.: If you are an individual earning purely compensation income, you should submit the application form to your employer to accomplish the applicable sections of the application form. Please visit a suitable Revenue District Office (RDO) Office Locations that has jurisdiction over your case and ask a corresponding window to submit your application form and the required documents. For applicant in case of payor of donor’s Tax for non-resident of the Philippines or payor of Estate Tax for non-resident Decedent without administrator in the Philippines, he/she just can visit the RDO 39 in South Queson City to submit the application. Follow the entire officer’s guiding to pay the applicable fee and wait for the TIN.

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Required Documents[edit]

For self-employed and mixed income individuals:

  • Accomplished BIR Form No. 1901, and BIR Form No.1906;
  • Your identification document that shows your name, address and birthdate as Birth Certificate, passport, driver’s license, CTC;
  • Proof of Payment of Annual Registration Fee (ARF) if with existing TIN or applicable after TIN issuance;
  • The Final and clear sample of Principal Receipts/Invoices;
  • The Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau;
  • The Franchise Documents for Common Carrier;
  • The Photocopy of the Death Certificate of the deceased for Estate under judicial settlement;
  • The Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity;
  • The Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA and SBMA.
  • Note: All individuals engaged in trade or business shall accomplish and file the application on or before the commencement of business, it shall be reckoned from the day when the first sale transaction occurred or within thirty calendar days from the issuances of Mayor’s Permit/Professional Tax Receipt (PTR) by LGU, which ever comes earlier.


Estates (under judicial settlement):

  • Accomplished BIR Form 1901;
  • The Photocopy of the Death Certificate of the deceased and judicial settlement;
  • The DTI Certificate of Registration Business Name if business trade name shall be used;
  • The Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
  • The Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA));
  • The Franchise documents;
  • The Marriage Contract.
  • Note: Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.


Trusts

  • Accomplished BIR Form 1901;
  • The Photocopy of Trust Agreement;
  • The DTI Certificate of Registration Business Name if business trade name shall be used;
  • The Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
  • The proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA));
  • The Franchise Documents.
  • Note:' Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.


Individuals earning purely compensation income:

  • Accomplished BIR Form 1902;
  • Your identification document that show your name, address, and birthdate as Birth Certificate, passport, driver’s license, CTC;
  • The Marriage Contract if applicable;
  • The passport for Alien Employee;
  • The Working Permit or Photocopy of duly received Application for Alien Employment Permit (AEP) by the Department of Labour and Employment (DOLE).
  • Note: New employees shall accomplish and file the application within ten days from date of employment.


OCWs/Seamen earning purely foreign-sourced income

  • Accomplished BIR Form 1904;
  • Your Birth Certificate or any valid identification that shows your name, address and birth date as your passport with visa;
  • Your Employment contract.
  • Note: Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.


Corporations/Partnerships including Government-Owned and Controlled Corporations (Taxable/Non-Taxable):

  • Case of Corporations/Partnerships:
    • Accomplished BIR Form 1903;
    • The Photocopy of SEC Certificate of Incorporation; or
    • The Photocopy Certificate of Recording (in case of partnership); or
    • The Photocopy of License to Do Business in the Philippine (in case of foreign corporation);
    • The Articles of Incorporation; or
    • The Articles of Partnerships;
    • The Photocopy of Mayor’s Business Permit; or
    • Duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU;
    • The New sets of permanently bound books of accounts;
    • The proof of Payment of Annual Registration Fee (ARF) (not applicable to those exempt from the imposition ARF);
    • Accomplished BIR Form 1906;
    • The Final and clear sample of Principal Receipts/Invoices;
    • The Board Resolution indicating the name of the authorized representative and Secretary’s Certificate, in case of authorized representative who will transact with the Bureau;
    • The Franchise Documents for Common Carrier;
    • The Memorandum of Agreement for JOINT VENTURE;
    • The Franchise Agreement;
    • The Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
    • The Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA.
  • Case of Cooperatives:
    • Accomplished BIR Form 1903;
    • The Copy of Cooperative Development Authority (CDA) Certificate of Registration and Articles of Cooperation.
  • Case of GAIs, GOCCs and LGUs:
    • Accomplished BIR Form 1903;
    • The Copy of the Unit or Agency’s Charter.
  • Case of Home Owner’s Association:
    • Accomplished BIR Form 1903;
    • The Copy of Certificate of Registration issued by Housing and Land Use Regulatory Board (HLURB) and Articles of Association.
  • Case of Registration of branch/facility type
    • Accomplished BIR Form 1903;
    • The Copy of the COR of the Head office for facility type to be used by the Head office and COR of the branch for facility types to be used by a particular branch;
    • The Mayor’s Permit or duly received Application for Mayor’s Business Permit, if the former is not yet available; and
    • The Contract of Lease if applicable.
    • Note: Corporations and their braches shall accomplish and file the application on or before the commencement of business, it shall be reckoned from the day when the first sale transaction occurred or within thirty calendar days from the issuance of Mayor’s Permit/PTR by LGU, or Certificate of Registration issued by the Securities and Exchange Commission (SEC), whichever comes earlier.
      In the case of corporation (Taxable or Non-taxable) where documentary stamp tax (DST) is required to be paid within five days after the close of the month, BIR Registration shall be done on or before payment of DST due.
      The Partnerships, Associations, Cooperatives, Government Agencies and Instrumentalities (GAIs) shall accomplish and file the application before or upon filing of any applicable tax return, statement or declaration as required by the Code, as amended.


Government agencies and Instrumentalities, or Local government unites:

  • Accomplished BIR Form 1903;
  • The Unit or Agency’s Charter.
  • Note: Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment any tax due.


One time Taxpayers (with no previously issued TIN):

  • Payor of capital gains Tax involving shares of Stocks, and Payor of final capital gains Tax involving real properties
    • Accomplished BIR Form 1904;
    • Your Birth Certificate or any valid identification document that shows your complete name, address, birth date and signature such as your driver’ license, your Integrated Bar of the Philippine (IBP) identification card, your Professional Regulation Commission (PRC) identification card, your passport (case of non-resident alien not engage in trade or business);
    • Your Marriage Contract if you are a married woman;
    • The Deed of Sale.
  • Payor of Donor’s Tax for resident and non-resident of the Philippines
    • Accomplished BIR Form 1904;
    • Your Birth Certificate or any valid identification document that shows your complete name, address, birth date and signature such as your driver’ license, your Integrated Bar of the Philippine (IBP) identification card, your Professional Regulation Commission (PRC) identification card, your passport (case of non-resident alien not engage in trade or business);
    • Your Marriage Contract if you are a married woman;
    • The Deed of Donation.
  • Payor or Estate Tax (case of decedent with legal residence in the Philippines at the time of death, or Non-resident decedent with/without Administrator in the Philippines)
    • Accomplished BIR Form 1904;
    • Your Birth Certificate or any valid identification document that shows your complete name, address, birth date and signature such as your driver’ license, your Integrated Bar of the Philippine (IBP) identification card, your Professional Regulation Commission (PRC) identification card, your passport (case of non-resident alien not engage in trade or business);
    • Your Marriage Contract if you are a married woman;
    • The Dead certificate of decedent.
  • Payor of Final Tax on Winnings
    • Accomplished BIR Form 1904;
    • Your Birth Certificate or any valid identification document that shows your complete name, address, birth date and signature such as your driver’ license, your Integrated Bar of the Philippine (IBP) identification card, your Professional Regulation Commission (PRC) identification card, your passport (case of non-resident alien not engage in trade or business);
    • Your Marriage Contract if you are a married woman;
    • The Certification from awarding company/person.
  • Case of Vehicle registrant
    • Accomplished BIR Form 1904;
    • Your Birth Certificate or any valid identification document that shows your complete name, address, birth date and signature such as your driver’ license, your Integrated Bar of the Philippine (IBP) identification card, your Professional Regulation Commission (PRC) identification card, your passport (case of non-resident alien not engage in trade or business);
    • Your Marriage Contract if you are a married woman;
    • The Deed of Sale or COR with LTO, in the case of a sale of second-hand vehicle;
    • The Cash Invoice or Official Receipt for brand new vehicles in case of claim of winnings involving personal properties subject to registration.

Note: Application shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due or before transacting with any government agencies or instrumentalities.


Person registering under E.O.98 (securing a TIN to be able to transact with any government office as LTO, NBI, DFA, etc.)

  • Accomplished BIR Form 1904;
  • Your identification document that shows your name, address and birth date such as your birth certificate, passport (in case of non-resident alien not engaged in trade or business), driver’s license, CTC;
  • Your Marriage Contract if you are a married woman;
  • The Document to support transaction between a non-resident foreign corporation and the withholding agent such as bank certification, invoice, contract, etc. in case of Non-individual.
  • Note: Application shall be accomplished and filed before transacting with any government agencies or instrumentalities.

Office Locations & Contacts[edit]

Bureau of Internal Revenue
BIR National Office Bldg.,
BIR Road, Diliman,
Quezon City, Philippines

Trunkline: 8981-7000 ; 89297676

Customer Assistance Division Locals: 3018 ; 3016 ; 3022 ; 3033

Public Information and Education Division Direct Lines for Tax Queries: 8981-7250; 8981-7251; 8981-7252

Taxpayers may directly contact the Customer Assistance Division (CAD),
formerly BIR Contact Center, for their tax queries and concerns using the following new numbers:
8981-7030; 8981-7003; 8981-7040; 8981-7020; 8981-7046; 8981-7419; 8981-7452; 8981-7478; 8981-7479

Taxpayers may also e-mail their tax queries and concerns at contact_us@bir.gov.ph.

RDO Offices

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Eligibility[edit]

Any person, whether natural or juridical, required under the authority of the Internal Revenue Code to make, render or file a return, statement or other documents, shall be supplied with or assigned a Taxpayer Identification Number (TIN) to be indicated in the return, statement or document to be filed with the Bureau of Internal Revenue, for his/her proper identification for tax purposes

Fees[edit]

Php500 for the Annual Registration Fee (if applicable).

Validity[edit]

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use[edit]

Please attach documents that can be used by people. e.g. links
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Sample Documents[edit]

Please attach sample completed documents that would help other people.

Processing Time[edit]

Please explain processing time taken in obtaining the document/certificate.

Related Videos[edit]

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 


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Instructions[edit]

Please provide instructions on obtaining the certificate/documents.
e.g. The state office holds birth records since january 1908.



Required Information[edit]

  • Full Name
  • Date of Birth
  • Gender
  • Telephone Number
  • Residential Address



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Need for the Document[edit]

Please provide the need for the procedure. e.g. Birth Certificate - why do we need to have a birth certificate?

Information which might help[edit]

Enter other informations which might help.


Other uses of the Document/Certificate[edit]

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.


External Links[edit]

www.bir.gov.ph

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Others[edit]

More information which might help people.