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What Is Tax Identification Number (TIN)

September 3, 2019
Tax Identification Number

Tax Identification Number, every citizen or company doing business in the Philippines has to get this important document, short TIN. The countries Tax Agency that handles the taxes is the Bureau of Internal Revenue. However, before even be able to file taxes with the BIR, a Tax Identification Number is required.

Of course, there are many different ways to make the application for a TIN and all of them require specific forms, depending on the citizenship and the employment status, though every citizen has to get a Tax Identification Number to be able to file their taxes with the government agency.

This affects natural-born citizens and judicial citizens in the same way. Every individual that has at least 60% percent of their capital owned by a natural-born resident is consider a judicial citizen.

Resuming, the TIN is a vital requirement for any working citizen of the Philippines.

This article will explain further what a TIN actually is and of course how to get a Tax Identification Number.

Philippines TIN Card
Philippines TIN Card

How To Get Philippines TIN

A Tax Identification Number is the official Identity of every taxpayer in the Philippines, and will be use in their entire live. Furthermore, it can be used as a valid ID in many occasions and is even required for certain situations, for example the application for a driver’s license.

It is illegal to apply for more than one TIN and a disrespect of this rule can result in huge fines or even imprisonment. If the individual applying for the TIN is currently employed, the application is actually pretty easy and can be done online or directly in person.

To apply in the Philippines there is the option to mail the required forms and copies of the documentation also required. The other option is visiting a local RDO (Revenue District Office).Copies of the forms are need to pay the fee of ₱500 for the annual registration and an extra fee of ₱15 for the Documentary Stamp Tax. Payments have to be done in RDO’s Authorized Agent Banks. There is a possibility that the applicant has to participate in a briefing at the local RDO, where the taxpayer responsibilities and duties are explain.

After the briefing, a Form 2303 Certificate of Registration will be handed out, proofing the completion of the said briefing. On the certificate, the TIN can be find, allowing finally the conduction of business in the Philippines.

Though there is a different option of application, the online application. If the individual seeking out to get the TIN is a single proprietor or professional, he can apply via the BIR eTIN portal: or-tin.html

A valid email address is required to receive a Tax Identification Number and the following instructions coming from the BIR. The ₱500 is required even if the application is made online.

It is also possible for unemployed citizens to apply for a TIN ID. This includes students too. It is very important to get one as soon as possible, since it is required for many things, for example the driver’s license as mentioned above, also for the NBI (National Bureau of Investigation) clearance and the passport. Even opening a bank account or scholarship applications require one. The application form 1904 is used for those cases:

BIR Form (TIN)
BIR Form (TIN)

The 1904 form has to be submitted together with necessary documents to the local RDO. Copies of valid ID’s which show the name, address and the date of birth of the applicants are also required.

Documents For Your TIN Application

As mentioned before the forms and documents to apply for a TIN depend on the type of citizenship the applicant possess. The forms used for the application are all official BIR forms, which can be found online or directly on their website (link above).

-Form 1901: Is for individuals with mixed incomes, self-employed, trusts and estates.

-Form 1902: Is for individuals, which are non-resident citizens, employees with an income based purely on compensation or resident aliens.

-Form 1903: Is for partnerships or corporations.

-Form 1904: Is for unemployed citizens/students. It can be used by one-time taxpayers too or individuals which are providing services for only one year.

Beside the forms mentioned above, other vital documents are needed for the application. Those documents depend on the type of citizenship and income too. Taxpayers who use the form 1901, meaning citizens with mixed incomes, self employed ones etc., have to bring a birth certificate or any valid ID that shows the individual’s name, current address and date of birth. If necessary those applicants have to bring a mayor’s permit, a Professional Regulation Commission ID, a PTR (Professional Tax Receipt) distributed by the local government or a DIT business name certificate.

Form 1902 requires only a birth certificate or equivalent valid ID. Form 1903 asks corporations and partnerships to show an SEC Certificate of Registrations or a license allowing them to do business in the Philippines if it is a foreign corporation. A mayor’s permit can be valid too. Non-residents have to show a passport with current Visa. Other applicants which use the form 1904 have to include a birth certificate or any other equivalent ID. One taxpayers, which use the form 1904 have to additional show a property or stock deed for sale or a transfer/donation deed, depending on the case.

How To Get A Digitized TIN Card

Digitized TIN cards are also recognized as valid ID by the government of the Philippines. A government-issued ID will be necessary for the application of the digitized TIN card, such as a SSS Card, a Professional regulation Commision certificate, Voter ID card, Passport, Birth certificate or Driver’s License.

The personal application can be made at the local BIR office by filling out the forms and submitting it along with the ID and a digitization request. The normal waiting time for it is around a day.

How To Verify/Recover A Lost TIN

If the TIN is lost or the number is forgotten there is an urge to retrieve it. It is not possible to apply for a new one, as mentioned before it is even considered as a crime. But there is the possibility to retrieve the number and get a second TIN card if necessary. The quickest and easiest way for this is online.

The owner has to email the BIR Contact Center or if he wants to retrieve it personally he can got to any local BIR office. There the form 1905 has to be filled out in case of a lost card.

It is advised to note on the form that is it an Affidavit or Loss, when the card is lost. If the card was damaged, the individual will be asked to hand in the damaged card together with a valid ID.