How to Obtain a
Taxpayer Identification Number
The Taxpayer Identification Number (TIN) is issued by the Bureau of Internal Revenue. The TIN is a unique, nine-digit number that identifies you as a taxpayer and is important for nearly all financial and government transactions. Obtaining your TIN is your initial step towards tax compliance.
Who Needs a TIN?
In the Philippines, a TIN is generally required for:
Individuals earning income: This includes employees (local and foreign resident employees), self-employed individuals, and professionals (e.g., doctors, lawyers, freelancers).
Businesses: All sole proprietorships, partnerships, corporations, cooperatives, and associations.
Estates and Trusts: These are separate taxable entities that require their own TIN.
Persons involved in one-time transactions (ONETT): Individuals without an existing TIN who engage in specific taxable transactions like selling real property or shares of stock.
Persons mandated by Executive Order No. 98 (E.O. 98): Individuals or entities required to transact with government offices (e.g., LTO, NBI, DFA, GSIS, SSS) who do not otherwise have a TIN.
Important Note: Possession of more than one TIN is criminally punishable under Section 236(k) of the National Internal Revenue Code of 1997, as amended. This can lead to fines (e.g., PHP 1,000) and/or imprisonment (up to six months for inadvertent duplicates, higher for deliberate fraud). If you already have a TIN from a previous employment or transaction, that same TIN should be used.
How to Obtain Your TIN: By Taxpayer Type
The process and BIR form you need depend on your specific situation:
1. For Employees Earning Purely Compensation Income (First-Time Job Seekers):
BIR Form: BIR Form 1902 (Application for Registration for Individuals Earning Purely Compensation Income, and Non-Resident Citizens/Resident Alien Employee).
Process:
Employer's Responsibility: Generally, your employer is responsible for securing your TIN on your behalf upon your employment. This is usually done by the employer filling out applicable sections of BIR Form 1902 and filing your TIN application with the RDO where the employer's business is registered.
Employee's Role: You provide your employer with the necessary documents.
Requirements to submit to your Employer:
Accomplished BIR Form 1902.
Any valid government-issued ID (e.g., PhilID/ePhilID, Passport, Driver's License) showing your complete name, address, and birthdate. In case the ID has no address, any proof of residence (e.g., barangay certificate, utility bill).
Marriage Certificate (if applicable, for married female employees).
For First-time Job Seekers (RA 11261): Barangay Certification that you are a resident of the barangay and a first-time job seeker (to avail of waived fees).
For Foreign Nationals/Alien Employees: Passport (bio page, including date of entry/arrival and exit/departure stamp) and employment contract.
RDO Jurisdiction: The RDO having jurisdiction over the employee's place of residence.
2. For Self-Employed Individuals, Mixed-Income Earners, and Professionals:
BIR Form: BIR Form 1901 (Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts).
Process: You must personally apply for your TIN and register your business or profession.
Online via ORUS: You can initiate registration online through the BIR's Online Registration and Update System (ORUS) at https://orus.bir.gov.ph/. You'll create an account, accomplish the online registration form, and upload scanned documents. Note: ORUS has experienced temporary unavailability; in such cases, manual application at the RDO is the alternative.
Manual (Walk-in): Go to the Revenue District Office (RDO) that has jurisdiction over your residence or principal place of business. Submit your accomplished BIR Form 1901 and other documentary requirements to the New Business Registrant Counter (NBRC).
Payment: Pay the Documentary Stamp Tax (₱30.00) on your Certificate of Registration (COR). The annual registration fee of ₱500.00 is no longer required starting January 2024, per Republic Act No. 11976 (Ease of Paying Taxes [EOPT] Act).
Briefing & COR: Attend the scheduled initial briefing for new business registrants. You will then receive your Certificate of Registration (BIR Form 2303) and other necessary documents like the Notice to Issue Receipts/Invoices.
Key Requirements:
Accomplished BIR Form 1901 (2 originals).
Any valid government-issued ID (e.g., PhilID/ePhilID, Passport, Driver's License) showing name, address, and birthdate. If no address, proof of residence.
DTI Certificate of Business Name Registration (for sole proprietorships, if applicable).
Mayor's Business Permit or duly received application (if applicable).
Professional Tax Receipt (PTR) or Occupational Tax Receipt (OTR) (for professionals, obtained from the LGU).
Other documents depending on the nature of your business (e.g., franchise documents, Trust Agreement for Trusts, Death Certificate for Estates).
3. For Non-Individuals (Corporations, Partnerships, Cooperatives, Associations):
BIR Form: BIR Form 1903 (Application for Registration for Corporations, Partnerships, Cooperatives, Associations, Government Agencies and Instrumentalities, Local Government Units, and other Non-Individuals).
Process: Registration with the BIR is typically done after securing registration from the Securities and Exchange Commission (SEC) or Cooperative Development Authority (CDA).
Online via ORUS/Other Systems: Depending on the entity type, initial application steps might be done via ORUS or other BIR online systems. For domestic stock corporations, initial SEC registration is now fully digital (SEC MC 3, s. 2025), which simplifies subsequent BIR steps.
Manual (Walk-in): Submit documents to the RDO with jurisdiction over the head office.
Payment: Pay the Documentary Stamp Tax (₱30.00) on the COR. (Annual registration fee of ₱500.00 is no longer required starting January 2024, per EOPT Act).
Briefing & COR: Attend briefing and receive Certificate of Registration.
Key Requirements:
Accomplished BIR Form 1903 (2 originals).
SEC Certificate of Incorporation/Recording (for corporations/partnerships) or CDA Certificate of Registration (for cooperatives).
Articles of Incorporation/Partnership/Cooperation.
Mayor's Business Permit or duly received application.
Any government-issued ID of authorized signatory/representative.
Secretary's Certificate or Board Resolution (if transacting through a representative).
4. For One-Time Transaction (ONETT) Taxpayers / Persons Registering under E.O. 98:
BIR Form: BIR Form 1904 (Application for Registration for One-Time Taxpayer and Person Registering under E.O. 98).
Process: This form is used for non-business-related TIN requirements (e.g., for selling property, donating, or simply transacting with a government agency that requires a TIN).
Online via ORUS: Individuals can apply online through ORUS. Note: As per RMO No. 12-2025 (March 6, 2025), policies and procedures for ONETT processing are continuously being updated for ISO 9001:2015 QMS expansion.
Manual (Walk-in): Go to the RDO with jurisdiction over your residential address or the location of the property for ONETT.
Key Requirements:
Accomplished BIR Form 1904 (2 originals).
Any valid government-issued ID (e.g., PhilID/ePhilID, Passport, Driver's License) showing your complete name, address, and birthdate. If no address, proof of residence.
For ONETT: Relevant documents like Deed of Sale (for property), Death Certificate of decedent (for succession), Deed of Donation (for donation).
For OFWs/OCWs not engaged in business: Employment contract.
General Tips for Obtaining Your TIN:
Know Your RDO: Your Revenue District Office (RDO) is determined by your residence or principal place of business. Verify your RDO to avoid delays.
Check BIR Website: Always download the latest BIR Forms from https://www.bir.gov.ph/. The website also offers online services (ORUS, TRRA Portal) and a "TIN Inquiry" tool to check if you already have a TIN.
Prepare Scanned Copies: If applying online, ensure all documents are scanned in PDF format (BIR may have size limits, e.g., 4MB per file).
No Duplicate TINs: It's illegal to have more than one TIN. If you have an existing TIN from a previous job or transaction, continue to use that.
Seek Professional Help: For business registrations (especially for self-employed, mixed-income, or non-individuals), engaging a tax consultant can streamline the process and ensure all compliance requirements are met from the start.
Contact us today for a free consultation to ensure a smooth and compliant start to your tax journey.
Disclaimer: This article provides general information and should not be considered legal or tax advice. Tax laws, regulations, and BIR procedures are complex and subject to change. Always consult with the official Bureau of Internal Revenue (BIR) website or a qualified tax professional for advice tailored to your specific situation.