How to Apply for a Taxpayer’s Identification Number (TIN) at the BIR
The Taxpayer Identification Number (TIN) is a number that identifies a taxpayer. It is very important not only to the taxpayer but also to the government.
Procedures in securing a TIN differ on the basis of the classification of the taxpayer.
A. Individuals Earning Purely Compensation Income
Requirements:
- NSO Birth Certificate of the applicant; or
- Passport (in case of non-resident alien not engaged in trade or business);
- Waiver of husband on his right to claim additional exemptions, if wife will claim;
- Marriage Contract, if applicable.
- NSO Certified Birth Certificates of declared dependents, if any.
Procedure:
Step1: BIR Form 1902
Accomplish BIR Form 1902 and submit along with the necessary documents to the employer.
Step 2: Employer
The employer then fills-out the applicable sections in the application form.
Step 3 : Submission
Submit BIR Form 1902 to the Revenue District Officer (RDO) who has jurisdiction over the place where the employee works.
Deadline:
The employer or the employee must file the application within 10 days from date of employment.
B. Self-Employed and Mixed-Income Individuals
Requirements:
For single proprietors, mixed income earners
- Photocopy of Mayor’s Business Permit
- NSO Birth Certificate of the applicant
- For Professionals
- Occupational Tax Receipt (OTR) or Professional tax Receipt (PTR)
- NSO Birth Certificate
- Marriage Contract (if married)
- Contract/Company Certification
For Non-Residents
Same as above plus Working Permit
For Franchise Holders/Franchisees
Same as above plus photocopy of Franchise Agreement
Step 1: BIR Form 1901
Fill out BIR Form 1901 and submit together with all the documentary requirements indicated above to the Revenue District Officer (RDO) who has jurisdiction over the place.
Step 2: Payment
Pay the Annual Registration Fee (PhP 500.00) at the Authorized Agent Banks (AAB) of the RDO. Pay Documentary Stamp Tax (DST). Present proofs of payments.
Step 3: Briefing
New registrants should attend the initial taxpayer’s briefing conducted by the RDO for the new applicants in order for them to understand their rights and responsibilities.
Step 4: Issuance of Certificate
The RDO will then issue the Certificate of Registration (Form 2303) together with the “Ask for Receipt” notice.
Deadline
All taxpayers should accomplish their application on or before the start of business operations. It shall be reckoned 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 earlier.
Corporations/Partnerships (Including Government-Owned and Controlled Corporations)
Requirements:
1. For Corporations/Partnerships
- Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships
- Copy of Mayor’s Business Permit ( received Application for Mayor’s Business Permit if it is still being processed)
- Other documents may include:
- a) Contract of Lease;
- b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
- c) Franchise Agreement;
- d) License to Do Business in the Philippines, in case of resident foreign corporation;
- e) Proof of Registration/Permit to Operate with BOI, SBMA, BCDA, PEZA.
- For Cooperatives
- Copy of Cooperative Development Authority (CDA)
- Certificate of Registration and Articles of Cooperation
- For GAIs, GOCCs and LGUs
- Copy of the Unit or Agency’s Charter
- For Home Owner’s Association
- Copy of Certificate of Registration issued by Housing and Land Use Regulatory Board (HLURB)
- Articles of Association;
- For Branch/Facility type
- Copy of the COR of the Head office for facility type to be used by the Head office
- COR of the branch for facility types to be used by a particular branch
- Mayor’s Permit
- Contract of Lease, if applicable
- Application of Authority to Print
- BIR form 1906
- Job order
- Final & clear sample of Principal & Supplemenatary Receipts/Invoices
- Registration of Book of Accounts
- New set of books of accounts
Procedures:
Step 1: BIR Form 1903
Fill out BIR Form 1903 and submit along with the other documentary requirements to the RDO who has jurisdiction over the place where the head office is located.
Step 2: Payment
Pay the Annual Registration Fee (PhP500.00) and Documentary Stamp Tax (DST) at the AAB’s. Submit proofs of payment.
Step 3: Briefing
New registrants should attend the taxpayer’s initial briefing conducted by the RDO in order for them to understand their rights and responsibilities.
Step 4: Issuance of Certificate
The RDO will then issue the Certificate of Registration (Form 2303) together with the “Ask for Receipt” notice, Authority to Print and Books of Accounts.
Deadline:
Corporations and their branches should file their application on or before the start of business operations. It shall be reckoned from the day of the first business transaction or within 30 days from the issuance of Mayor’s Permit or the SEC Registration whichever comes earlier.
