How to Apply For Taxpayer Identification Number (TIN)

The Bureau of Internal Revenue (BIR) is a Philippine agency that assesses and collects all national internal revenue taxes, fees, and charges, It also enforces all forfeitures, penalties, and fines connected therewith.

Photo by Business World

Simply put, BIR handles the tax money that taxpayers are obligated to pay, and so as BIR have put it, the taxpayers shall be supplied with or assigned a Taxpayer Identification Number (TIN) to be indicated in the return, statement or document to be filed with the Bureau of Internal Revenue, for his proper identification for tax purposes (Sec. 236 (i) of the Tax Code). The TIN Card will be used by the person who owns it, whether natural or juridical, to make, render, or file a return, statement or other documents as it is required under the authority of the Internal Revenue Code.

That being said, here you will learn the requirements and procedure to obtain your TIN ID for when you fall under the categories “For Individuals Earning Purely Compensation Income” and “For Self-Employed & Mixed Income Individuals

Photo by eCompareMo

For Individuals Earning Purely Compensation Incomes

The Tax Form you will be needing is BIR Form 1902 – Application for Registration For Individuals Earning Purely Compensation Income (Local and Alien Employee)

Documentary Requirements

  • Any identification issued by an authorized government body (e.g. Birth Certificate, passport, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant;
  • Marriage Contract, if applicable;
  • For Alien Employee – Passport; and
  • Working Permit; or Photocopy of duly received Application for Alien Employment Permit (AEP) by the Department of Labor and Employment (DOLE)

**For employers using eREG System, the above requirements shall be required from their employees

Procedures

1. Accomplish BIR Form 1902

After filling out the required form, submit it together with the documentary requirements to the employer.

2. The employer will then shall accomplish the applicable sections of the application form.
3. After that, the employer should also be the one to submit the accomplished BIR Form 1902 to the Revenue District Office (RDO)

Do take note that there is a certain RDO that has jurisdiction over the place of office of the employer where such employee is expected to report for work.

4. Once your application is processed, just wait for the issuance date of your TIN ID.

Take Note:

New employees shall accomplish and file the application within ten (10) days from date of employment.

If your employer is the one that processed your application for you, just wait for your TIN ID Card after a few days. However, if your employer required you to process your TIN application, just head onto the concerned RDO, submit all the requirements and your ID will be processed within the day.

For Self-Employed & Mixed Income Individuals

The Tax Form you will be needing is BIR Form 1901– Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts

Documentary Requirements

  • BIR Form No. 1901 version 2018;
  • Any identification issued by an authorized government body (e.g. Birth Certificate, passport, driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the applicant;
  • Payment of P500.00 for Registration Fee and P30.00 for loose DST or Proof of Payment of Annual Registration Fee (ARF) (if with existing TIN or applicable after TIN issuance);
  • BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices;

Other documents for submission only if applicable:

  • Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau;
  • DTI Certificate (if with business name);
  • Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier);
  • Photocopy of the Trust Agreement (for Trusts);
  • Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement);
  • Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity;
  • Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA and SBMA

Procedures

1. Accomplish BIR Form 1901 version 2018

After filling out the required form, submit it together with the documentary requirements with the New Business Registrant Counter of the RDO having jurisdiction over the place where the head office and branch, respectively.

2. Pay the Annual Registration Fee (P500.00), loose DST (P30.00) and/or payment for the BIR Printed Receipt/Invoice (if taxpayer opted to buy for use) at the New Business Registrant Counter in the BIR Office.
3. The RDO shall then issue the Certificate of Registration (Form 2303) together with the “Notice to Issue Receipt/Invoice”, Authority to Print, BIR Printed Receipts/Invoices (if applicable) and eReceipt as proof of payment.
4. Once your application is processed,just wait for the issuance date of your TIN ID.

Take Note:

Taxpayer may attend the scheduled initial briefing for new business registrants to be conducted by the concerned RDO in order for them to be informed of not only their rights, but also of their duties as well as their responsibilities.

Another thing is that all individuals engaged in trade or business shall accomplish and file the application on or before the commencement of business. It shall be from the day when the first sale transaction occurred or within thirty (30) calendar days from the issuance of Mayor’s Permit/Professional Tax Receipt (PTR) by LGU, which ever comes first.

For more information or when you don’t fall under either categories, you can proceed here to check or choose which category you may belong to.

*Featured Photo by FilipiKnow

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s