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.

Employee applying for TIN? Read this first.

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)

– eFPS

– G-Cash

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

Documentary Requirements:

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

III. Corporations/partnerships

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 2303)

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).

 

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84 Comments

  • […] BIR TIN Application: Everything You Need to Know […]

  • Cara says:

    Hello, I would like to ask a concern regarding my eTIN number. This TIN was actually processed by the first BPO company that I applied for, however, even before I was about to officially start my work, I decided to bak- out. Now, my question is , what will be the possible effects of my backing- out from the company to my TIN number? I am planning to work again now, so would just like to know whether I should apply again for a new TIN number or just use the one that the company has provided me.

    Thank you!

    • fullsuite_poaanq says:

      Hi Cara! Under the law, any person should only have one TIN.

      • Yumi says:

        Hi, I just wanna ask some questions about of my TIN. the story is : I was working around year 2013 and resigned withing the same year. I wasn’t aware right after my resignation was releasing of our TIN card. (since the company itself processed it) And I didn’t apply another job because I went back to school and currently schooling now. But I needed TIN card because its requirement for getting a drivers license. (Im currently have the student license and will soon apply for non-prof license)

        My questions : what should I do to get another card since been 3 to 4 years now that I am not employed?

        Would I be penalized? Is there a way to convert my employed TIN to unemployed? Or student TIN.

        Please help. Thank you.

        • Yumi says:

          Hi, I just wanna ask some questions about my TIN card. the story is : I was working around year 2013 and resigned within the same year. I wasn’t aware right after my resignation was releasing of our TIN card. (since the company itself processed it) And I didn’t apply another job because I went back to school and currently schooling now. But I needed TIN card because it’s requirement for getting a drivers license. (Im currently have the student license and will soon apply for non-prof license)

          My questions : what should I do to get another card since been 3 to 4 years now that I am not employed?

          Would I be penalized? Is there a way to convert my employed TIN to unemployed? Or student TIN.

          Please help. Thank you.

  • che says:

    Hi,
    I am currently employed and alreayd registered with BIR for purely compensation tax. How do I register to shift from purely compensation to Mixed income (employment + practice of profession)? What BIR forms do I have to submit?

  • Carmii says:

    Hi!

    I’m currently employed and want to start my own business. Do I apply 1901 or update my 1902? How will I take this transition from employee to mixed income earner?

    I hope for a swift response. Thanks!

  • Ian says:

    Hi can you help what is my rdo code? Been callinv the hotline but pgone keeps on ringing.

    • fullsuite_poaanq says:

      We’re not the BIR, sorry. Are you asking as a business or employee?

      If as a business, it should be in your BIR COR. If as an employee, it should be the same as your latest employer.

      • Angel says:

        Hi, can someone help me. I already have my tin number from my employer, I just want to get my tin ID card. My question is, where should I get my Tin ID card? My employers office is at Makati and I am living at Marikina. Should I get my ID to BIR makati or BIR Markina? Sorry, I am just confused. Thanks!

        • fullsuite_poaanq says:

          Since you were registered by your employer, your records should be where they are registered. In this case, makati. Normally they should be able to get that for you because the form has to be submitted to the BIR. Then you’ll be given a TIN card then

  • […] •  Tax Identification Number TIN (Professional/Consultant) […]

  • Cristina says:

    May I know the very reason behind a bank requiring a mere student to present TIN in opening a savings account? If its for just identification are student driver’s license & a school ID not sufficient? Thanks

  • Dearn says:

    Good day paano po ako maka kuha ng BIR TIN NUMBER Requirements kasi sa company kasali sa mga requirements ko sa company paano po ako maka kuha nito? please help me.

  • Dearn says:

    GOOD DAY PAANO PO AKO MAKA KUHA NG BIR TIN NUMBER REQUIREMENTS KASI SA COMPANY KASALI SA MGA REQUIREMENTS KO SA COMPANY PAANO PO AKO MAKA KUHA NITO? PLEASE HELP ME.

  • Batmax says:

    Hi first time ko sana kukuha ng tin number.. pwede po ba yun through online lng di na ba ko pupinta sa office ng bir? Unemployed olng kasi ako tapos nag aapply eh

  • Joy S.Dela Cruz says:

    Hi,ask ko lng po..kinukunan po kc ko ng payroll officer nmin ng tin,kso marami dw ako kapangalan so hindi nya ko nakunan ng tin kc need dw po pumunta personally..pero pano po yun,kc may problema birth certificate ko,male yung gender ko at joey nakalagay na name ko instead of Joy..Hope matululungan nyo po ako..Thanks a lot Godbless!

  • confused citizen says:

    i have a non taxable tin or the one time TIN (1904) before i got my first job. the problem is, after i left the company, they didnt update my TIN. im now looking for a new job, shud my new employer the one’s updating it then?

  • Jasmin says:

    hello, gusto ko po kasi itransfer yung tin ko to different branch, paano po kaya yun? is it possible? a reply would be much appreciated. thank you!

  • Rosario de Guzman says:

    Hi,
    In the process of estate settlement of a property still in the name of deceased individual to transfer to (1) survivor and (3) deceased heirs where death certificates cannot be obtained.
    Any option to BIR form 1904 filing?

  • Mafe says:

    Hi po, I am just confused as to when to start filing for my tax. My business was registered this Feb. 1, 2017 and I don’t know when to pay. When I checked the COR it only said that I should pay a percentage tax 20th day of the following month. Does that mean that I should pay on March 20? or this Feb 20?

    • fullsuite_poaanq says:

      All your answers will be solved by what “taxes” are included in your BIR 2303. If other taxes are there like withholding tax on compensation, then that’s due every 10th day of the following month.

      The most important thing to remember here is this: regardless of no operation, no activity, no sales- if you do not file the returns needed, you will definitely incur penalties and charges in the future.

  • Wawen says:

    Hello, I would like to ask if i can get a TIN or 1902 even if im not employed. The agency requires Tin or 1902. and i dont know if i can get tin or 1902.

  • SBS says:

    HI. I AM A NEWLY HIRED EMPLOYEE OF A GOVT AGENCY. AM I THE ONE INCHARGE OF OBTAINING MY TIN NUMBER OR THIS IS THE JOB OF MY EMPLOYER?

  • Dan says:

    Hi, i already have a tin under eo 98. Will that be tge same tin to use when i became employed?

  • Eulalia Fainsan Quezon says:

    Hi po ask ko lng how to get the date of issuance of my TIN number 150863308?

  • Lady says:

    Hi! I’VE BEEN WORKING FOR ALMOST 2 YEARS SA ISANG COMPANY, KINAKALTASAN NA DIN NILA AKO NANG TAX KAHIT WALA PA AKONG TIN NUMBER, SABI NILA SILA NA DAW BAHALA NA KUMUHA NUN BUT UNTIL NOW WALA PA DIN AKONG TIN#. NAGTRY AKONG KUMUHA SA BIR NG TIN# PERO TRU ONLINE NA DAW. HINDI NA PO BA PWEDENG AKO NA PERSONALLY NG TIN# KO? BALAK KO DIN KASING MAGKA I.D. HOPEFULLY SANA MASAGOT NYO HO. TY

    • fullsuite_poaanq says:

      Then get your TIN online. 🙂

    • chris says:

      wow we have the same case haha and I’m not sue kung pwede ako mag pagawa ulit ng TIN ko kc feel ko meron ako kc nakakuha ako ng income tax return however d nila ma verify yung TIN ko and sabi ng BIR wala daw akong record kc ang nakalagay sa TIN ko ehh employee I.D ko

  • anthony says:

    Hi i have a very big problem.may TIN was used as by my aunt for there business.unfortunately
    they closed it and as i check at rdo i will have a clearance first before i can transfer to my employer rdo.the business is still open at the bir until now from 2012.i cant contact my aunt now.

  • Aileen says:

    Hi, I WOULD LIKE TO ASK A CONCERN REGARDING MY TIN NUMBER. THIS TIN WAS ACTUALLY PROCESSED BY THE FIRST COMPANY THAT I APPLIED FOR, AND I WAS ABOUT TO OFFICIALLY START MY WORK BUT I DECIDED TO BACK- OUT. NOW, MY QUESTION IS , WHAT WILL BE THE POSSIBLE EFFECTS OF MY BACKING- OUT FROM THE COMPANY TO MY TIN NUMBER, ALSO HOW DO I GET A COPY OF MY TIN BECAUSE THE COMPANY DIDN’T GAVE IT TO ME AND REALLY DON’T KNOW WHAT MY TIN IS?. I AM PLANNING TO WORK AGAIN NOW,. ?????

    THANK YOU!

  • Arman says:

    Hi. I would like to ask if what would I do if my TIN was registered as single-proprietor but I would like to transfer it to employed status. Is that possible? Thank you.

    • fullsuite_poaanq says:

      Yes. You need to use a 1905 to change the status.

      • mj says:

        hi. asko ko lang kung paano amng gagawinko.. kc nakaregister ako sa bussiness na tin.. need ko daw magbayad ng 500 e triny ko lang namn kc need ko ng tin e di nmn ako makaapply online tin ng employed..pede ko ba magamit ang tin na pangbussiness sa employed??

  • Daniel says:

    Good Morning,

    I would like to ask if I can apply for Tin number with absence of NSO birth certificate?

    My papers are on process due to clerical error on my gender and it’s very troublesome.

    I’m an employee of a commercial building and I don’t have any contribution due to this.

    Please reply. Thank you and more power.

    • fullsuite_poaanq says:

      I believe it is possible. What they need is a valid identification . Most people obly have that. So if you have a passport or a driver’s license, that might be possible.

  • verjelyap says:

    Hi!
    I belong to freelance workers. (photographer and video editor) Can I apply on E-Tin ?

    Thanks.

    • fullsuite_poaanq says:

      What do you mean? Do you already have a TIN? Were you employed before?

      • mj says:

        HI. ASKO KO LANG KUNG PAANO AMNG GAGAWINKO.. KC NAKAREGISTER AKO SA BUSSINESS NA TIN.. NEED KO DAW MAGBAYAD NG 500 E TRINY KO LANG NAMN KC NEED KO NG TIN E DI NMN AKO MAKAAPPLY ONLINE TIN NG EMPLOYED..PEDE KO BA MAGAMIT ANG TIN NA PANGBUSSINESS SA EMPLOYED??

  • camille says:

    Hi. Can I use school id and a birth certificate as a requirements for applying my TIN?

  • ever jayson corea says:

    ask ko lang po.
    pwede po ba mgpa verify ng tin number dito?

  • Jessica says:

    Hi,please help me.my daughters ages 15 and 12,need TIN # because my dad gave them lot.what do I apply for them? Thank you very much.I really appreciate your effort to help us.

  • Elisse says:

    Hi. I would like to know how will the process be if i am currently employed and will be opening a sole prop business- will i still use my TIN issued as employed or will it be changed once i applied for new TIN as mixed earner?

    Second my TIN is registered in Makati and my business will operate in cavite. How will it work- where should i file for my TIN as mixed earner?

    Thanks in advance for your reply.

    • Elisse says:

      And can you confirm that its best to apply this personally in bir rdo instead of ereg?

      Thanks again

    • fullsuite_poaanq says:

      First is determine what you want – sole prop vs individual freelancer is different. We have articles about those here.

      Next, the process will go like this: (1) transfer of RDO from makati to cavite (2) update / register depending if sole prop / freelancer

      TIN will always be the same. Only the status will change.

  • Bugzkie says:

    Good Day… I would like to clarify my TIN.. Before, i have a small business in our town, then i was required to registered to the BIR, and I got my Business TIN.. Now my business was closed and now im an employee.. Is it possible that my business TIN can still be used when now im an employee? Thank You..

  • rose says:

    GOOD DAY!I WOULD LIKE TO ASK , HOW TO CHANGE MY EMPLOYER USER NAME OR HOW TO CANCEL MY EMPLOYER USER NAME? THERE SOME CLERICAL ERRORS WITH MY APPLICATION, I WOULD LIKE TO CORRECT.
    THANK YOU.

  • JIN says:

    ASK KO LANG PO KUNG ANO PONG PWEDENG MANGYARI IF I FAILED TO APPLY FOR THE TIN NO. REGISTRATION WITHIN 10 DAYS FROM THE DATE OF MY EMPLOYMENT PO? THANKS PO SA SASAGOT 🙂

  • Ghian says:

    Hi,

    Just want to ask what should do if my present employer got me new TIN since they have misspelled my middle name? I have notice the issue when they provided our ITR. Should I personally go to BIR to correct this or the company should fix this issue. Please advise.

    Thanks.

  • Genevee says:

    Good day! I already have a tin number but i dont have the 1902 and i need it for my job, what should i do? Please let me know

  • che-che says:

    Nag try po ko mag fill up sa eBIRFORMS pero not valid ung TIN ko. Please help Thanks

  • ronald talento says:

    ask ko lang po.
    kukuha kasi ako ng tin number and tin id for first time kaso wala po akong nso birth certificate pwede na po ba kahit hindi nso.at saan po may pinaka malapit na kuhaan ng tin number at tin id dito ako sa quezon city thankyou

    • fullsuite_poaanq says:

      One of the requirements is that. Why don’t you have one? You werent registered before? If so, you might need that document saying you’re not registered and use another ID. The requirements are listed in the BIR form

  • Ross Edward Legaspi says:

    Hi. I would like to ask po paanu po i-aapply nang e-tin ung foreign employee kung wala siyang middle initial and wala syang second name? required fields po sa online ung middle initial.

    • daniel edmark cantalejo says:

      wala po akong middle initial.same as the question of ross edward legaspi.kelangan po sa online na may middle initial. ano po bang pwedeng gawin.galing na po ako sa bir office nungn nandun na po ako online nila ako pinapa register,ayaw po mag register sa online.thank you

  • abby says:

    hello ok lang ba kung sa online nalang po ako kumuha ng 1902 form na ipapasa as requirements ko sa work? need ko po ng ans. asap thank you

    • fullsuite_poaanq says:

      Yes. They’re all the same 🙂 of course, you need to fill it out and include the other requirements

  • lei says:

    Hi. I got my TIN today because it was one of the requirements for my savings account application. Since I’m a student and i dont own any businesses or receive wages, do I get taxed ? 🙁 i really appreciate your response. TY.

    • fullsuite_poaanq says:

      No.

      • gel says:

        Hi. Please enlighten me with a confusing situation my girlfriend is in now. She received a letter from the bir yesterday stating that she failed to submit the summary list of sales, purchases or importation for the first quarter of this year. We were surprised because she doesn’t have any business to connect this requirement with. Is this possibly a mistake? What shall we do and what can we expect from the bir regarding this matter

        • fullsuite_poaanq says:

          Sorry to hear that. Call the BIR hotline to clarify. It could be that she registered online as a professional. That means she is her own business. Best to call the BIR and ask for her status – i.e. Purely compensation, mixed income, professional. She might have fallen under the latter two.

          • gel says:

            Unfortunately she registered under a business(single proprietor) category as what was indicated in the printed tin form. However, I was wondering if it is possible to have it still registered when she didn’t submit any documents to further the process of the said application. The staff told us that she is subjected to pay for the vat penalties or whatsoever. In my opinion, I was wondering how they were possibly able to do this when she didn’t submit any documents about the said business. My question is, if you may help me understand as I am not sure if I could trust the people at the bir, is she liable for such penalties or is there a way to go around this innocent mistake of hers. According to the paper it was registered when she was only 23 years old back then.
            Thank you so much for the time and I sincerely hope someone could help me out on this

          • fullsuite_poaanq says:

            As much as we want to help, when it comes to that, the BIR has the final say. That said, the same thing happened to one of our customers. So she also had to pay the penalties.

            My suggestion, go to the BIR and talk to someone there. Try going in first thing in the morning and with a positive attitude. The worst thing that can happen is you pay the missing returns. And do it as soon as you can because the longer you dont take action, the more penalty you will incur.

            As for reversing this, file a 1905 to change the status from business to purely compensation earner (if employee). Do note that we have never experienced that one, i.e. Going back from business to purely compensation.

            Try also calling the BIR hotline. That’s usually the national office. Our experience talking to them is quite nice and helpful.

  • Noemie says:

    Ano.po ang dapat kong gawin kasi nagkaroon po ng 2 existing tin number under my name???

    • fullsuite_poaanq says:

      Cancell one TIN. Preferably yun latest and/or yun walang record.

      Prepare a letter for cancellation. State what happened, etc.

      Go to your RDO, fillout a 1905 and submit that to the officer of the day. They’ll tell you the next steps. Hth

  • Tessa says:

    Hi, is it possible for me to have a Full Time job (which I have right now) and then at the same time open up a business of my own (Sole Prop) and use my existing TIN when registering my Business in BIR?

    Also my business will be in Marikina which is where I lived and then my Full Time Job the companies RDO is in Makati which is my current RDO as well after I got hired.

    Hoping to get some tips and advice.

    • fullsuite_poaanq says:

      Yes that’s entirely possible.

      You’ll become a “mixed income earner”.

      You’re records will be transferred to your home RDO though.

      Then, what happens is once you are registered as a sole prop, you have to start filing your own returns.

      And since you also have a fulltime work, you will have to reconcile that at the end of the year during filing of income tax.

      • Tessa says:

        As much as possible I don’t want my company to know about my own business as it is also the same business as theirs.

        I’m working as a Web Developer/Programmer fulltime and my own business is also a Software Company service, I’ve already done with the DTI, Baranggay and Mayors permit my only issue is the BIR.

        I just don’t want them to know that I have the same business as I’m planning to leave the company in 2years to focus on my personal business.

  • Jessa says:

    Hi po 🙂 Need ko po sana ng advice. Sa dati ko po kasing company na pinagtatrabahuhan, inapply po nila kami ng tin number kaso nakapending daw po. Is there any way na maverify ko po o malaman yung status nung application ng tin number ko po since hindi na po ako under sa company na nag-apply for me ng tin number ko noon? Please help po. Badly needed my tin number po kase.

    Thank you so much!

  • chris says:

    Hi, I just want to know how to verify my TIN kc yung previous employer ko d rin nila alam but I know that I do have it kc nakuha ko yung final pay ko and income tax return ko and my problem is iba n yung company ko and I want to know if pwede bang mag pagawa nlng ulit ako ng bago will it be counted against me?

  • anne says:

    How I will know if I already have a tin number?

    • Full Suite Team says:

      Hi Anne,

      You can go to any BIR office (Taxpayer’s general services section) to find out if you have an existing TIN and if yes, what your number is. You just need to bring a valid government ID as this is required.

  • jonas says:

    may bayad po ba kumuha ng tin? gusto ko sana ayusin mga important documents ko before applying work. please reply thanks

    • Full Suite Team says:

      Hi Jonas!
      Applying for your TIN is free. Though you may be asked by the BIR about the purpose of your application.
      Your first TIN Card is also free.
      But in case you lose it, the replacement will cost you Php 100.00

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