A Tax Identification Number or TIN is a unique combination of digits that is assigned to every taxpayer in the Philippines. It is being issued and used by the Bureau of Internal Revenue (BIR) for proper identification of taxpayers and tax-related documents/transactions.
The most common reason why people request a TIN Number is that, it is one of the requirements prior or within 10 days from the date of employment. Another purpose is to start a business since a TIN Number is required before a business (single proprietorship or corporation) can legally start the operation the country, for taxation purposes.
The issuance of Tax Identification Number is not only limited to people generating income through monthly salary or gains in business. This is a common perception of everybody that when you earn, you have to pay taxes and by that, you can get a TIN Number.
However, the students, housewives or unemployed individuals may also be assigned a TIN Number and may get a TIN ID though they are not or not yet paying withholding taxes. Under the Executive Order No. 98, these people are allowed to get a TIN Number to be able to transact with the government offices such as requesting for a driver’s license in LTO, clearance in NBI, passport in DFA among others.
On the other hand, if you want to request for a TIN Number because you want to start a business, you can do it in the BIR Office by the time you are about to register your business. For more guides regarding this, you may go to UsefulWall’s Business Category.
So this guide can help you out if you are an employee who wants to get a TIN Number and ID because it is required for your first job. Same thing if you are a student, housewife or unemployed but you want to get these requirements for you to transact with government offices or private companies.
TIN Number Requirements for Employees
- BIR Form 1902 – Application for Registration for Individuals Earning Purely Compensation Income (Employees) and Non-Resident Citizens / Resident Alien Employee
- Identification Document – an official document that displays your name, address and birth date. This could be one or two of the following:
- Birth Certificate
- Driver’s License
- or any government-issued valid ID
- Marriage Contract – if you are married.
- Passport with VISA and an Alien Employment Permit – if you are a foreigner working in the Philippines.
How to Get TIN Number for Employees
- Go to the BIR Revenue District Office (RDO) which has the jurisdiction over the place where the office of your employer is located.
- Fill-up the BIR Form 1902 and submit it to your employer for the empty sections he/she is required to fill-up. Pass this along with your required documents.
- You employer shall then fill-up the intended sections in the form.
- Submit the form and requirements in the same RDO.
- Wait for the issuance of your TIN ID with the TIN Number reflected on it.
TIN Number Requirements for Unemployed, Student, or Housewife
- BIR Form 1904 – Application for Registration for One-Time Taxpayers and Persons Registering Under E.O. 98
- Government-Issued ID or Birth Certificate
- Marriage Contract – if married woman.
- Passport – if foreigner.
How to Get TIN Number for Unemployed, Student, or Housewife
- Go to the RDO that has jurisdiction over your residence or current address.
- Get a copy and accomplish the BIR Form 1904.
- Submit the form along with your documents on-hand to the person-in-charge in the office.
- Wait for the issuance of your TIN ID with printed Tax Identification Number (TIN) in front of it.
The Tax Identification Number ID Card being issued by the Bureau of Internal Revenue though its Revenue District Office is commonly paper-based, without charge and no picture. You have to attach your 1×1 picture yourself. To protect it, you need to have it laminated.
As printed at the back of TIN ID:
Any person who secures and/or uses more than one TIN shall be criminally liable and shall be punishable by fine and imprisonment.
So for example you are an employee the past year but this year, you want to start your own business. You just have to change your registration by filling up a certain form in BIR and not necessarily that you are going to get a new TIN.
That was the general guide on how to apply for a Tax Identification Number (TIN) in the Philippines. Should you have any additional useful information or questions, do let us know in the comment section.