The TIN or Tax Identification Number is a unique combination of numbers exclusively assigned to each taxpayer in the Philippines. It is issued by the Bureau of Internal Revenue and used for tax-related transactions or proper identification.
Upon employment, an employee is required to secure a TIN Number. It is also one of the requirements when starting a business.
A TIN is not only for those employed individuals or people generating monthly salary. Anyone can apply for a TIN including students, unemployed individuals, or housewives. Pursuant to Executive Order No. 98, TIN ID should be issued even to non-paying individuals as they can use the ID for any government transactions. It is a valid ID when requesting for NBI clearance, passport, driver’s license and more.
TIN Basic requirements for employed individuals
- BIR Form 1902
- Birth certificate
- Driver’s license
- Marriage contract
- Passport with visa/Alien Employment Permit (for foreign nationals working in the Philippines)
Process of getting Tax Identification Number for employees
- Go to the nearest BIR Revenue Office that covers the location of your employment.
- Request for BIR Form 1902, fill-up with the necessary details and submit it to your employer along with other requirements.
- The employer will fill-up the required sections.
- Submit the accomplished form to the RDO where you request the form.
- Wait for the issuance of the TIN ID.
Tax Identification Number Requirements for students, housewife, or unemployed individuals
- BIR Form 1904
- Birth certificate or any government-issued ID
- Passport (for foreigner)
- Marriage contract
Tax Identification Number Procedure
The process is the same with an employed applicant. The only difference is that this group of individuals will submit the accomplished BIR Form 1902 and other documents to the person-in-charge in the BIR office. The issuance of TIN ID is done on the same day.
Read also: 2018 Income Tax Table in the Philippines
The TIN card issued by the BIR Revenue District Office is paper-based and no picture. Make sure to attach your 1×1 photo and have it laminated. The TIN number will be used by the holder for a lifetime. Using more than one TIN is a c******l offense and is punishable by fine or imprisonment.
If you are separated from work and you want to start a business, you need not apply for another TIN. Instead, you need to change your registration by filing another BIR Form intended for business.