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BIR Tax Identification Number (TIN): How to Get Your TIN

Updated: June 2026Na-update: Hunyo 20267 min read7 minutong basahin

Common Mistakes to AvoidMga Karaniwang Pagkakamali

  • Applying for a new TIN because you forgot your old one.Mag-aplay ng bagong TIN dahil nakalimutan mo ang dati.
    By law, each person can only have ONE TIN for life. Recover your existing number via the BIR TIN Verifier mobile app or by visiting your registered RDO with a valid ID.Ayon sa batas, isang TIN lamang sa buong buhay. Hanapin ang dati mong numero sa BIR TIN Verifier app o sa iyong RDO dala ang valid ID.
  • Using BIR Form 1901 when you are an employee.Paggamit ng BIR Form 1901 kahit empleyado ka.
    Employees use Form 1902. Form 1901 is for self-employed individuals and mixed-income earners. Using the wrong form will get your application rejected at the counter.Form 1902 ang para sa empleyado. Ang Form 1901 ay para sa self-employed at may halong kita. Mali-form, balikan ka.

A TIN (Taxpayer Identification Number) is a unique identification number issued by the Bureau of Internal Revenue (BIR) to all taxpayers in the Philippines. It's required for employment, business, and various financial transactions.

🎯 Who Needs a TIN?

  • Employees (required by employer)
  • Self-employed individuals and professionals
  • Business owners and corporations
  • Estate and trusts
  • Anyone earning taxable income in the Philippines

⚠️ Important: One TIN Only!

By law, each person can only have ONE TIN for life. Applying for multiple TINs is illegal and punishable with a fine of up to ₱1,000 and imprisonment of up to 6 months. If you already have a TIN, DO NOT apply for another one.

TIN Registration Methods

There are four ways to register for a TIN depending on your situation:

1. For Employees

Your employer will process your TIN registration. You just need to provide required documents.

Form: BIR Form 1902

2. Self-Employed/Professional

Register personally at the RDO (Revenue District Office) where your business/practice is located.

Form: BIR Form 1901

3. Mixed Income Earner

If you're both employed and have a business/practice, register as mixed income earner.

Form: BIR Form 1901/1902

4. Online Application (ORUS)

Register online through the BIR Online Registration and Update System (ORUS) — the default channel since 2023. The older eReg portal has been superseded.

Website: orus.bir.gov.ph

Method 1: TIN for Employees (BIR Form 1902)

Employee TIN Registration Process

1

Prepare Requirements

  • •Birth Certificate (PSA-authenticated)
  • •Valid ID with photo and signature
  • •Marriage Certificate (if married, PSA)
  • •Community Tax Certificate (Cedula)
2

Get BIR Form 1902

  • •Download from bir.gov.ph
  • •Or get from your employer's HR department
  • •Your employer usually handles this
3

Fill Out Form 1902

  • •Enter personal information
  • •Provide birth details
  • •Complete your full address
  • •Fill in employer's information
  • •Sign and date the form
4

Submit to Employer

  • •Give completed form and all required documents to your employer
  • •Employer submits to BIR on your behalf
  • •Employer registers you at their Regional District Office (RDO)
5

Receive TIN

  • •Employer provides your TIN number once approved
  • •Usually issued within 1-2 weeks
  • •TIN Card issued by BIR (optional)
  • •No registration fee for employees - FREE

Method 2: TIN for Self-Employed/Professionals (BIR Form 1901)

Self-Employed/Professional TIN Registration

1

Determine Your RDO

  • •Find the Revenue District Office (RDO) that has jurisdiction over your business location (for business owners)
  • •Or find the RDO for your professional practice location (for professionals)
  • •Or find the RDO for your place of residence (if home-based)
  • •Use the RDO Finder on bir.gov.ph to locate your assigned RDO
2

Prepare Required Documents

  • •Birth Certificate: PSA-authenticated copy
  • •Valid ID: Government-issued with photo and signature
  • •Marriage Certificate: If married (PSA-authenticated)
  • •DTI/SEC Certificate: For business registration
  • •Barangay Clearance: Business permit requirement
  • •Lease Contract: If renting business location
  • •Professional License: PRC license for professionals
3

Fill Out BIR Form 1901

  • •Download and complete BIR Form 1901 (Application for Registration for Self-Employed and Mixed Income Individuals)
  • •Part I: Fill in Taxpayer Information (name, address, birthdate)
  • •Part II: Fill in Registration Information (type of taxpayer, business details)
  • •Part III: Select applicable Books of Accounts
  • •Part IV: Complete Documentary Requirements checklist
4

Go to the RDO (or use ORUS online)

  • •Bring accomplished BIR Form 1901 (3 copies)
  • •Bring all required documents (originals and photocopies)
  • •Get queue number at reception
  • •Submit form and documents to assigned officer for review
  • •TIN issuance is FREE — no registration fee. Under the EOPT Act (RA 11976, effective Jan 22, 2024), the ₱500 Annual Registration Fee has been abolished.
  • •Pay ₱30 Documentary Stamp Tax on your Certificate of Registration (COR / BIR Form 2303); ₱15 certification fee may apply.
  • •Total cost: ~₱30–₱45.
5

Receive Your TIN

  • •Your TIN will be issued immediately or within the same day (also via ORUS).
  • •Certificate of Registration (BIR Form 2303) issued at the RDO.
  • •TIN is a 9-digit base number plus a 3- to 5-digit branch code, commonly shown as XXX-XXX-XXX-XXX.
  • •Instructions for next steps (e.g., Authority to Print / Invoice issuance).

Method 3: Online TIN Registration (ORUS)

Register Online via BIR ORUS

1

Visit the ORUS Portal

  • •Website: https://orus.bir.gov.ph
  • •Create an account with a valid personal email (each TIN must have a unique email).
2

Choose Registration Type

  • •Employee (Form 1902)
  • •Self-Employed Individual / Professional / Mixed Income (Form 1901)
  • •One-time / EO 98 transaction (Form 1904)
3

Fill Out Online Form

  • •Personal information
  • •Address details
  • •Employment / business information
  • •Upload required documents (scanned copies)
4

Submit Application

  • •Review all information
  • •Submit electronically
  • •Receive confirmation email with reference number
5

Verify and Receive TIN

  • •ORUS issues the TIN electronically after validation.
  • •For business registrants, the Certificate of Registration (BIR Form 2303) is also issued electronically; ₱30 DST applies.
  • •Under EOPT, the ₱500 Annual Registration Fee no longer applies — TIN issuance itself is FREE.

Complete Example: Freelancer TIN Registration

Scenario: Maria Santos, 25, freelance graphic designer

Situation: Working as freelancer (self-employed), clients pay her for design services, home-based in Quezon City, needs TIN to issue official receipts

Documents prepared: PSA Birth Certificate, UMID (valid ID), DTI Business Name Certificate, Barangay Business Permit, Community Tax Certificate

Maria's Step-by-Step Registration Process

1

Determined RDO

  • •RDO 39 East Triangle, Quezon City
2

Downloaded BIR Form 1901

  • •Downloaded BIR Form 1901 from bir.gov.ph
3

Filled Out Form

  • •Name: MARIA CRUZ SANTOS
  • •Business: MC Santos Graphics Design Services
  • •Business Address: 456 Masaya St., Quezon City
  • •Line of Business: Graphic Design Services
  • •Registered Books: None (not required for profession)
4

Visited RDO

  • •Went to RDO 39 at 8:00 AM
5

Submitted Application

  • •Submitted form with documents
6

Paid Documentary Stamp Tax on COR

  • •Documentary Stamp Tax (DST) on COR: ₱30
  • •Certification fee (if requested): ₱15
  • •Total: ~₱30–₱45 (no ₱500 ARF — abolished by EOPT)
7

Received TIN Same Day

  • •TIN: 123-456-789-000 (9-digit base + 3-digit branch code)
  • •Certificate of Registration (BIR Form 2303)
  • •Books of Accounts and Invoice authorization issued separately

What's Next for Maria?

  • → Apply for Authority to Print (ATP) for official receipts
  • → Register for eFPS for online tax filing
  • → File quarterly income tax returns (BIR Form 1701Q)
  • → File annual income tax return (BIR Form 1701)

Total Time at RDO

2-3 hours

Total Cost

~₱30–₱45

₱30 DST on COR + optional ₱15 certification. The ₱500 Annual Registration Fee has been abolished by the EOPT Act (RA 11976, Jan 22, 2024).

TIN Card vs TIN Number

TIN Number

  • 9-digit base number plus a 3- to 5-digit branch code
  • Issued immediately upon registration
  • Appears on Certificate of Registration
  • Format commonly shown as: XXX-XXX-XXX-XXX
  • Valid for life (never changes)

TIN Card (Optional)

  • Physical ID card with TIN
  • Separate application required
  • Processing time: 1-2 weeks
  • Not mandatory (TIN number is enough)
  • Can be used as valid ID

Note: You don't need a TIN Card to file taxes or transact with BIR. Your TIN number is sufficient. The TIN Card is optional and mainly serves as an additional valid ID.

Frequently Asked Questions

How much does TIN registration cost?

TIN issuance itself is FREE for everyone. Under the EOPT Act (RA 11976, effective Jan 22, 2024), the ₱500 Annual Registration Fee has been abolished. Self-employed individuals typically pay only ₱30 Documentary Stamp Tax on the Certificate of Registration (COR), plus an optional ₱15 certification fee — about ₱30–₱45 total.

Can I apply for TIN online?

Yes, the BIR's Online Registration and Update System (ORUS) at orus.bir.gov.ph is the default registration channel since 2023 (the older eReg portal has been superseded). For most categories, the TIN is issued electronically; some cases (e.g., business registration with COR issuance) still require a single RDO visit.

I lost my TIN. Can I get a new one?

No. You cannot get a new TIN. Each person can only have ONE TIN for life. If you forgot your TIN, you can verify it through: (1) Your employer, (2) BIR hotline, (3) Visit your RDO with valid ID, or (4) Check old BIR forms/documents.

Do I need a birth certificate to get a TIN?

Yes, a PSA-authenticated birth certificate is required for TIN registration. This ensures the accuracy of your personal information in BIR records.

How long does it take to get a TIN?

TIN is usually issued on the same day you apply at the RDO. For employees, it may take 1–2 weeks as your employer processes the application. For ORUS online applications, the TIN is typically issued electronically after document validation.

I have two TINs. What should I do?

Having multiple TINs is illegal. Immediately report to the BIR to request cancellation of your duplicate TIN. Visit the RDO where you registered and bring valid IDs. BIR will deactivate one TIN and keep only the first TIN issued.

Can foreigners get a TIN?

Yes, foreigners working in the Philippines or earning income from Philippine sources must register for a TIN. Use BIR Form 1902 (for employees) or Form 1903 (for corporations). Bring your passport, visa, and work permit.

What's the difference between TIN and TIN ID?

Your TIN is a 9-digit base number plus a 3- to 5-digit branch code, used for all tax purposes. The TIN ID (or TIN Card) is a physical identification card that shows your TIN. The TIN ID is optional — you only need the TIN number itself for tax transactions.

Important Reminders

  • One TIN only: Each person can only have ONE TIN for life. Multiple TINs are illegal.
  • Never share your TIN: Protect your TIN like a password. Don't post it on social media.
  • Keep your Certificate: Store your Certificate of Registration safely - you'll need it for various transactions.
  • Update your RDO: If you move or change employment, update your RDO registration.
  • For employees: Let your employer handle the TIN registration to ensure proper processing.
  • Verify before registering: Check if you already have a TIN to avoid duplicate registration.

Need Help?

Contact BIR

  • Customer Assistance Division: (02) 8538-3200
  • Email: contact_us@bir.gov.ph
  • ORUS: orus.bir.gov.ph
  • Website: www.bir.gov.ph
  • REVIE chatbot: available on bir.gov.ph

Visit Your RDO

Find your Revenue District Office using the RDO Locator on bir.gov.ph. Bring valid IDs and required documents when visiting.

Sources

  • Republic Act No. 11976 — Ease of Paying Taxes (EOPT) Act (Jan 22, 2024); abolished the ₱500 Annual Registration Fee under Section 4 (amending NIRC Sec. 236(B)).
  • BIR — Online Registration and Update System (ORUS): orus.bir.gov.ph.
  • BIR Revenue Regulations 3-2024 — Taxpayer Classification.
  • Republic Act No. 8424 — National Internal Revenue Code of 1997 (NIRC), as amended.
  • Bureau of Internal Revenue: bir.gov.ph.

Disclaimer

This guide is provided for general informational purposes only. The requirements, steps, fees, and procedures mentioned here may vary depending on the BIR you visit. We recommend visiting your nearest BIR first to confirm the specific requirements and process before preparing your documents.

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