As a law abiding citizen, you have the power to contribute to the improvement of society by paying taxes. But before you can file your taxes with the BIR, you must first obtain a Tax Identification Number (TIN).
Every person will use only one TIN for their entire lives. The purpose of the TIN is for proper taxpayer identification, and is required on all forms used for filing returns such as income tax returns, VAT returns, percentage tax return and the like. Statements and documents pertaining to the BIR will also indicate the TIN. Using more than one TIN is a criminal offense that is punishable by a fine and imprisonment.
A TIN card can also be used as proof of identity and may even be required by private or government entities, as is the case when applying for a driver’s license with the LTO. Issuance of a TIN is also free of charge.
BIR TIN Application
Who Should Have a TIN?
The following individuals and entities must have their own TIN:
1. Individuals or employees earning purely compensation income
2. Self-Employed Individuals (Single Proprietors and Professionals)
3. Mixed income earners (income from business /profession and compensation income)
4. One time taxpayers and individuals registering under EO 98 (a TIN is needed to enable you to transact with government offices)
5. Corporations, partnerships, including Government Agencies and Instrumentalities (GAIs) and Local Government Units (LGUs)
6. Estates and trusts
7. Nonresident citizens/Overseas Contract Workers (OCWS)/Seamen who earn purely foreign sourced income
Who Can Apply for a TIN Online (E-TIN)?
As of this writing, the BIR E-registration system has the capability to create a TIN via Internet access to their portal for the first four types of taxpayers listed above:
1. Self-employed Individuals such as Single Proprietors and Professionals
To apply: Applicants are required to have a valid email address. After securing a TIN, you must pay the Php500 Registration Fee through either of these channels:
– Authorized Agent Banks (indicated in the email notification)
2. Mixed Income Earners (employee and single proprietor and/or professional at the same time)
3. Individuals or Employees earning purely compensation income – you may secure your TIN from your employer
4. Taxpayers under No. 98 – you may secure your TIN from authorized Government Agencies and Instrumentalities (GAI)
BIR Forms Required for TIN Application
1. BIR Form 1901– Application for Registration for Mixed Income Individuals, Estates and Trusts (forms to be used by self-employed individuals, single proprietors, and professionals)
2. BIR Form 1902 – Application for Registration for Individuals Earning Purely Compensation Income and Non Resident Citizens/OCWS/Seamen Earning Purely Foreign Sourced Income (forms used by those earning purely compensation income/employees)
3. BIR Form 1903 – Application for Registration for Corporations/Partnerships (Taxable/Non-Taxable), including GAIs and LGUs
4. BIR Form 1904 – Application for Registration of One Time Taxpayer And Persons Registering Under EO 98
I. For self-employed and mixed income individuals (For professionals and/or sole proprietors)
1. NSO Birth Certificate
2. Mayor’s Permit, if applicable
3. DTI Certificate of Business Name, if business trade name shall be used
4. Professional Regulation Commission ID, if applicable
5. Payment of Professional Tax Receipt (PTR) from the local government, if applicable
II. Individuals earning purely compensation income
1. NSO Birth certificate
2. Valid Company ID or Certificate of Employment
1. SEC “Certificate of Registration (Certificate of Incorporation/Certificate of Co-Partnership) or “License To Do Business in the Philippines” for resident foreign corporations
2. Mayor’s Permit or application for Mayor’s Permit, which is to be submitted prior to the issuance of the BIR Certificate of Registration
IV. Payor of final tax on winnings
1. Certification from awarding company/person
V. OCWs/SEAMEN EARNING PURELY FOREIGN-SOURCED INCOME
1. NSO Birth certificate or
2. Employment contract
VI. One time taxpayers (with no previously issued tin)
1. NSO Birth certificate
2. Deed of Sale (for sale and transfer of real properties or shares of stock)
3. Deed of Donation (for transaction on donation)
VII. Non-resident citizens
1. Passport with Visa of the Applicant
VIII. Vehicle registrant
1. Birth certificate or any valid identification showing name, address and birth date of applicant
2. Deed of Sale and Official Receipt or Cash Invoice
Note: Visit the BIR Portal [http://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-tin.html] for a complete listing of requirements.
Procedures in Applying for a TIN:
I. Employed and Mixed Income Individuals
1. Fill out BIR Form 1901 and submit this with the required attachments to the appropriate Revenue District Office
2. Pay the P500 Annual Registration Fee at the Authorized Agent Banks of the RDO.
3. Pay the P15.00 Certification Fee and the P15.00 Documentary Stamp Tax P15.00, attached to the Certificate of Registration (Form 230)
4. The RDO will issue the Certificate of Registration (Form 2303).
Deadline: All individuals engaged in trade or business shall accomplish and file the application before the commencement of their business operation.
II. Individuals Earning Purely Compensation Income
1. Fill out BIR Form 1902 and submit this with the required attachments to the employer.
2. The employer continue filling out the appropriate parts of the form.
3. Submit the BIR Form 1902 to either of these two RDOs: those with jurisdiction over the applicant’s place of residence or to the RDO having jurisdiction over the employer’s business address.
4. The registrant-employee can ask the TSS of the RDO as to when the TIN will be available for use.
Deadline: New employees shall accomplish and file the application within ten (10) days from the date of commencement of employment
III. Corporations/Partnerships (Taxable/Non-taxable)
1. Fill out BIR Form 1903 submit this with the required attachments to the Revenue District Office having jurisdiction over the business establishment’s registered address.
2. Pay the P500 Annual Registration Fee to the Authorized Agent Banks of the RDO.
3. Pay the P15.00 Certification Fee and P 15.00 Documentary Stamp Tax, attached to Form 2303 (Certificate of Registration).
4. The RDO shall issue the Certificate of Registration (Form 2303).
5. Taxpayer must pay the Documentary Stamp Tax on the Articles of Incorporation as prescribed under Section 175 of the NIRC, on the 5th of the month following the date of issuance of said article (per RR 4-2000).
Deadline: Corporations/partnerships/joint ventures shall accomplish and file the application before the commencement of the business operation.
For the complete steps and procedures in obtaining TIN, refer to the BIR Portal (for taxpayers such as non-residents, trusts, estates and others).