TIN Number, ID, Online Application, Requirements, Form and Procedure

It is known that Tax Identification Number (TIN) is vital to file and pay taxes with the Bureau of Internal Revenue (BIR). As a Filipino citizen that is on the right age and currently employed, taxes are usually included as deduction to your salary. In return, taxes are used by the government as fund for different projects to help in further development and growth of the country.

There is only one (1) TIN that a Filipino citizen shall use for his/her entire lives and usage of more than one (1) TIN is unlawful and it will be held as a criminal offense with fine and imprisonment as punishment. TIN card can also be use as your identification card and vital in application for job and driver’s license

Who are required to have TIN?

  • People who are earning as compensation for their jobs;
  • Self-employed (either single proprietor or professionals);
  • Mixed income earners (from business, profession and compensation income);
  • One-time tax payers
  • Individuals that fall under EO 98;
  • Corporations, Partnerships, Government Agencies and Instrumentalities (GAIs) and Local Government Units (LGUs);
  • Estates and Trusts; and
  • Non-resident citizens, Overseas Contract Workers (OCWS)/Seamen who earn from foreign source income.

 

Online TIN Application (E-TIN)

For ease of application, the BIR has created an online registration system for TIN for the following types of taxpayers:

  1. Self-employed (Single Proprietors and Professionals) – After registering online, you will have to pay PHP 500.00 for registration fee at any of the following; agent banks that will be provided in your e-mail, eFPS, and G-Cash.
  2. Mixed Income Earners (Both employee and single proprietor at the same time) – Registration will be the same as the self-employed
  3. Individuals or Employees whose income came from compensation – TIN may come from employer
  4. Individuals under EO 98 – TIN may come from authorized Government Agencies and Instrumentalities (GAI)



Different BIR Forms for TIN Application

There are different types of TIN application forms that shall be filled out in accordance to the type of taxpayer:

  • BIR Form 1901 – To be filled out by Mixed Income Individuals, Estates and Trusts, Self-Employed Individuals, Single Proprietors and Professionals;
  • BIR Form 1902 – To be filled out by Individuals Earning from compensation and non-resident citizens/ OCWS / Seamen earning through foreign income;
  • BIR Form 1903 – To be filled out for Corporations and Partnerships, including GAIs and LGUs; and
  • BIR Form 1904 – To be filled out by One-time Taxpayers and individuals under EO 98.

Requirements for the TIN Application

The requirements for the TIN Application also depend on the kind of taxpayer an individual may fall under:

A. For self-employed and mixed income individuals

  • NSO Birth Certificate;
  • Mayor’s Permit (if applicable);
  • DTI Certificate of Business name (if applicable);
  • PRC ID (if applicable); and
  • Payment of Professional Tax Receipt (PTR) from the LGU (only if applicable)

 

B.Individuals earning from compensation

  • NSO Birth Certificate; and
  • Valid Company ID or Certificate of Employment

 

C. Corporations and/or Partnerships

  • Securities and Exchange Commission (SEC) Certificate of Registration or license to do business in the Philippines for foreign corporations; and
  • Mayor’s Permit or application for Mayor’s Permit

 

D. Payor of Final Tax on Winnings

  • Certification from awarding company and/or person

 

E. OCWs / Seamen earning from foreign source income

  • NSO Birth Certificate; and
  • Employment Contract

 

F.One-time Taxpayers

  • NSO Birth Certificate;
  • Deed of Sale; and
  • Deed of Donation

 

G. Non-resident Citizens

 

H. Vehicle Registrant

  • Birth Certificate;
  • Deed of Sale; and
  • Official Receipt or Cash Invoice

 

Procedures for TIN Application:

 

A. Employed and Mixed Income Individuals

  1. Fill out BIR Form 1901 and submit the requirement documents to the Revenue District Office;
  2. Pay PHP 500.00 for Annual Registration fee at the authorized agent banks;
  3. Pay PHP 15.00 for Certification fee and PHP 15.00 for Documentary Stamp Tax; and
  4. After which, you will be issued with Certificate of Registration (Form 2303).
  5. Note that you shall file the application before your business operation starts.

 

B. Individuals Earning from Compensation

  1. Submit filled out BIR Form 1902 together with requirement documents;
  2. Employer will fill out the other parts of the form; and
  3. Submit this to either to RDO of the employee’s place of residence or RDO of the employer’s business address.
  4. Note that employees shall finish this form ten (10) days before the employment date starts.

 

C. Corporations and Partnerships

  1. Submit BIR Form 1903 together with the required documents to the Revenue District Office;
  2. Pay PHP 500.00 for the annual registration fee;
  3. Pay PHP 15.00 for Certification Fee and PHP 15.00 for Documentary Stamp tax;
  4. Certificate of Registration (Form 2303) shall be issued; and
  5. This shall be filed before the commencement of business operation.

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