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Philippines - Obtain a Taxpayer Identification Number (TIN)

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Contents

Introduction

Any person, whether natural or juridical, required under the authority of the Internal Revenue Code to make, render or file a return, statement or other documents, 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).

Eligibility

Provide eligibility criteria's for going through this procedure.

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Instructions

Required Information

  • Full Name
  • Date of Birth
  • Gender
  • Telephone Number
  • Residential Address

Procedure

Tax form

  • BIR Form 1901- Application for Registration for Self-Employed and Mixed Income Individuals, Estates/Trusts
  • BIR Form 1901- Application for Registration for Mixed Income Individuals, Estates And Trusts
  • BIR Form 1902 - Application for Registration For Individuals Earning Purely Compensation Income, and Non-Resident Citizens / Resident Alien Employee
  • BIR Form 1902 - Application for Registration for Individuals Earning Purely Compensation Income and Non Resident Citizens/OCWS/Seamen Earning Purely Foreign-Sourced Income
  • BIR Form 1903 - Application for Registration for Corporations/ Partnerships (Taxable/Non-Taxable)
  • BIR Form 1903 - Application for Registration for Corporations/Partnerships (Taxable/Non-Taxable), including GAIs and LGUs
  • BIR Form 1904 - Application for Registration of One Time Taxpayer And Persons Registering Under EO 98 (securing a TIN to be able to transact with any government office)

For Self-Employed and Mixed Income Individuals

  • Accomplish BIR Form 1901 and submit the same together with the documentary requirements to the RDO having jurisdiction over the place where the head office and branch, respectively.
  • Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks (AABs) of the concerned RDO.
  • Pay Documentary Stamp Tax (DST) (loose DST / BIR Form 2000* for DST on Contract of Lease, etc). Present proofs of payment.
  • Submit requirements for ATP and registration of books of accounts.
  • Attend the taxpayer’s initial briefing to be conducted by the RDO concerned for new registrants in order to apprise them of their rights and duties/responsibilities.
  • The RDO shall then issue the Certificate of Registration (Form 2303) together with the “Ask for Receipt” notice, Authority to Print and Books of Accounts.

Deadline

  • All Individuals engaged in trade or business shall accomplish and file the application on or before the commencement of business, 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

For Estates

  • Accomplish BIR Form 1901and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the estate.
  • Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks of the RDO

Deadline

  • Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.

Trusts

  • Accomplish BIR Form 1901and submit the same together with the required attachments to the Revenue District Office having jurisdiction over the registered address of the trusts.
  • Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks of the RDO

Deadline

  • Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due

Individuals Earning Purely Compensation Income

  • Accomplish BIR Form 1902 and submit the same together with the documentary requirements to the employer.
  • The employer shall accomplish the applicable sections of the application form.
  • Submit BIR Form 1902 to the Revenue District Office (RDO) having jurisdiction over the place of office of the employer where such employee is expected to report for work.

Deadline

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

Non-Resident Citizens

Accomplish BIR Form 1902 and submit the same, together with the required attachments, to the RDO having jurisdiction over the place of residence of the applicant.

Deadline

  • Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due

OCWs/Seamen Earning Purely Foreign-Sourced Income

Accomplish BIR Form 1902 and submit the same, together with the required attachments to the RDO having jurisdiction over the place of residence of the applicant.

Deadline

  • Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due

Corporations/Partnerships (Including Government-Owned and -Controlled Corporations) (Taxable /Non-Taxable)

  • Accomplish BIR Form 1901 and submit the same together with the documentary requirements to the RDO having jurisdiction over the place where the head office and branch, respectively.
  • Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks (AABs) of the concerned RDO.
  • Pay Documentary Stamp Tax (DST) (loose DST / BIR Form 2000* for DST on Contract of Lease, etc). Present proofs of payment.
  • Submit requirements for ATP and registration of books of accounts.
  • Attend the taxpayer’s initial briefing to be conducted by the RDO concerned for new registrants in order to apprise them of their rights and duties/responsibilities.
  • The RDO shall 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 shall accomplish and file the application on or before the commencement of business, it shall be reckoned from the day when the first sale transaction occured or within thirty (30) calendar days from the issuance of Mayor's Permit/PTR by LGU, or Certificate of Registration issued by the Securities and Exchange Commission (SEC), whichever comes earlier
  • In the case of corporations (Taxable or Non-taxable) where documentary stamp tax (DST) is required to be paid within five (5) days after the close of the month, BIR Registration shall be done on or before payment of DST due
  • Partnerships, Associations, Cooperatives, Government Agencies and Instrumentalities (GAIs) shall accomplish and file the application before or upon filing of any applicable tax return, statement or declaration as required by the Code, as amended

Government Agencies and Instrumentalities

Accomplish BIR Form 1903 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the government agencies and instrumentalities.

Deadline

  • Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment any tax due

Local Government Units

Accomplish BIR Form 1903 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the government agencies and instrumentalities or local government units.

Deadline

  • Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due

One Time Taxpayers (With No Previously Issued TIN)

Payor of Capital Gains Tax Involving Shares of Stocks

  • Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the seller / transferror.

Deadline

  • Application shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.

Payor of Final Capital Gains Tax Involving Real Properties

  • Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the location of the property.

Deadline

  • Application shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.

Payor of Donor’s Tax for Resident of the Philippines

If Donation Is Real Property

  • Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the place of domicile of the donor at the time of donation.

If Donation Is Personal Property

  • Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the address/domicile of the donor at the time of donation.

Deadline

  • Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.

Payor of Donor’s Tax for Non-Resident of the Philippines

If Donation Is Real Property

  • Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office No. 39 – South Quezon City.


If Donation Is Personal Property

  • Accomplish BIR Form 1904 and submit the same, together with the required attachments, at RDO 39 – South Quezon City.

Deadline

  • Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.

Payor of Estate Tax - Decedent with Legal Residence in the Philippines at the Time of Death

  • Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the domicile/permanent residence of the decedent at the time of death.

Deadline

  • Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.

Payor of Estate Tax – Non-Resident Decedent Without Administrator in the Philippines

  • Accomplish BIR Form 1904 and submit the same, together with the required attachments, at RDO 39 – South Quezon City.

Deadline

  • Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.

Payor of Estate Tax – Non - Resident Decedent With Administrator in the Philippines

  • Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the place where administrator is registered or in the absence of registration, in the place of residence of the administrator.

Deadline

  • Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due

Payor of Final Tax on Winnings

  • Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over residence of the applicant.

Deadline

  • Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due

Vehicle Registrant

  • Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the applicant.

Deadlines

  • Application shall be accomplished and filed before transacting with any government agencies or instrumentalities.

PERSONS REGISTERING UNDER E.O. 98 (securing a TIN to be able to transact with any government office, e.g. LTO, NBI, DFA, etc.)

  • Accomplish BIR Form 1904 and submit the same together with the documentary requirements to the RDO having jurisdiction over the residence of the applicant.

Deadlines

  • Application shall be accomplished and filed before transacting with any government agencies or instrumentalities.

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Required Documents

For Self-Employed and Mixed Income Individuals

  • For single proprietors, mixed income earners
    • Photocopy of Mayor’s Business Permit (or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU) and/or PTR issued by the LGU
  • For Professionals where PTR is not required (e.i. Consultants, Agents, Artist, Underwriters & the like):
    • Occupational Tax Receipt (OTR)/ Professional Tax Receipt (PTR);
    • Birth Certificate;
    • Marriage Contract, if applicable;
    • Contract/Company Certification.
  • Other documents for submission only if applicable:
    • Contract of Lease;
    • DTI Certificate of Registration Business Name, if business trade name shall be used;
    • Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
    • Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay Metropolitan Authority (SBMA);
    • Franchise Agreement;
    • Sworn Statement of Capital;
    • Working Permit for non-resident;
    • Waiver of husband to claim additional exemption;
    • Marriage Contract; and
    • NSO Certified Birth Certificate of declared dependents.
  • In the case of registration of branch/Facility type:
    • Copy of the COR of the Head office for facility type to be used by the Head office and COR of the branch for facility type to be used by a particular branch;
    • Mayor’s Permit or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU;
    • DTI Certificate of Registration of Business Name, if a business trade name shall be used, if applicable; and
    • Contract of Lease, if applicable.
  • Documentary Requirements for new application of Authority to Print (ATP)
    • BIR form 1906 together with the following:
      • Job order
      • Final & clear sample
      • Photo copy of COR/paid ARF of TP & Printer
      • Printers’ Certificate of Delivery (PCD)
  • Documentary Requirements for new Registration of Books of Accounts
    • BIR form 1905 together with the following:
      • New sets of books of accounts
      • Photocopy of COR & paid current ARF (for immediate verification and in case of systems downtime)

For Estates

  • Death Certificate of the Deceased

Trusts

  • Trust Agreement

Individuals Earning Purely Compensation Income

  • Birth certificate of applicant or any valid ID that will show the applicant's complete name, birth date and signature;
  • NSO Certified Birth certificates of declared dependents if any;
  • Waiver of husband on his right to claim additional exemptions, if wife claims exemption;
  • Marriage contract, if applicable

Non-Resident Citizens

  • Passport with Visa of the Applicant

OCWs/Seamen Earning Purely Foreign-Sourced Income

  • Birth certificate or any valid identification showing name, address and birth date; or -Passport with visa; or
  • Employment contract

CORPORATIONS/PARTNERSHIPS (Including Government-Owned and -Controlled Corporations) (Taxable /Non-Taxable)

  • For Corporations/Partnerships
    • Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, as the case may be;
    • Copy of Mayor’s Business Permit or duly received Application for Mayor’s Business Permit, if the former is still in process with the LGU
  • Other documents for submission only if applicable:
    • Contract of Lease;
    • Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;
    • Franchise Agreement;
    • License to Do Business in the Philippines, in case of resident foreign corporation;
    • Proof of Registration/Permit to Operate with BOI, SBMA, BCDA, PEZA.
  • For Cooperatives
    • Copy of CDA Certificate of Registration
  • For GAIs, GOCCs and LGUs
    • Copy of the Unit or Agency's Charter
  • In the case of registration of branch/facility type:
    • Copy of the COR of the Head office for facility type to be used by the Head office and COR of the branch for facility types to be used by a particular branch;
    • Mayor’s Permit or duly received Application for Mayor’s Business Permit, if the former is not yet available; and
    • Contract of Lease, if applicable.
  • Documentary Requirements for new application of Authority to Print
  • BIR form 1906 together with the following:
    • Job order
    • Final & clear sample
    • Photo copy of COR/paid ARF of TP & Printer
    • Printers’ Certificate of Delivery (PCD)
  • Documentary Requirements for new Registration of Books of Accounts
    • BIR form 1905 together with the following:
      • New sets of books of accounts
      • Photocopy of COR & paid current ARF (for immediate verification and in case of systems downtime)

Government Agencies and Instrumentalities/Local Government Units/

  • Unit or Agency’s Charter

One Time Taxpayers (With No Previously Issued TIN)

Payor of Capital Gains Tax Involving Shares of Stocks & 2. Payor of Final Capital Gains Tax Involving Real Properties

  • NSO Certified Birth Certificate or any valid identification card that will show the applicant's complete name, address, birth date and signature, such as but not limited to:
    • Driver's License;
    • Integrated Bar of the Philippines (IBP) identification card;
    • Professional Regulation Commission (PRC) identification card; and/or
    • Passport (also in cae of non-resident alien not engage in trade or business)
  • Marriage Contract, if the applicant is a married woman
  • Deed of Sale

Payor of Donor’s Tax for Resident of the Philippines & 4. Payor of Donor’s Tax for Non-Resident of the Philippines

  • NSO Certified Birth Certificate or any valid identification card that will show the applicant's complete name, address, birth date and signature, such as but not limited to:
    • Driver's License;
    • Integrated Bar of the Philippines (IBP) identification card;
    • Professional Regulation Commission (PRC) identification card; and/or
    • Passport (also in cae of non-resident alien not engage in trade or business)
  • Marriage Contract, if the applicant is a married
  • Deed of Donation

5. Payor of Estate Tax - Decedent with legal residence in the Philippines at the time of death & 6. Payor of Estate Tax – Non-Resident Decedent Without Administrator in the Philippines & 7. Payor of Estate Tax – Non - Resident Decedent With Administrator in the Philippines

  • NSO Certified Birth Certificate or any valid identification card that will show the applicant's complete name, address, birth date and signature, such as but not limited to:
    • Driver's License;
    • Integrated Bar of the Philippines (IBP) identification card;
    • Professional Regulation Commission (PRC) identification card; and/or
    • Passport (also in cae of non-resident alien not engage in trade or business)
  • Marriage Contract, if the applicant is a married woman
  • Death certificate of decedent

8. Payor of Final Tax on Winnings

  • NSO Certified Birth Certificate or any valid identification card that will show the applicant's complete name (Philippine Administrator), address, birth date and signature, such as but not limited to:
    • Driver's License;
    • Integrated Bar of the Philippines (IBP) identification card;
    • Professional Regulation Commission (PRC) identification card; and/or
    • Passport (also in cae of non-resident alien not engage in trade or business)
  • Marriage Contract, if the applicant is a married woman
  • Certification from awarding company/person

Vehicle Registrant

  • NSO Certified Birth Certificate or any valid identification card that will show the applicant's complete name (Philippine Administrator), address, birth date and signature, such as but not limited to:
    • Driver's License;
    • Integrated Bar of the Philippines (IBP) identification card;
    • Professional Regulation Commission (PRC) identification card; and/or
    • Passport (also in cae of non-resident alien not engage in trade or business)
  • Marriage Contract, if the applicant is a married woman
  • Deed of Sale or COR with LTO, in the case of a sale of second-hand vehicle
  • Cash Invoice or Official Receipt for brand new vehicles in case of claim of winnings involving personal properties subject to registration

Persons Registering Under E.O. 98 (securing a TIN to be able to transact with any government office, e.g. LTO, NBI, DFA, etc.)

  • Individual
    • Birth Certificate; or
    • Any valid ID that will show the applicant's complete name, birth date and signature, such as, but not limited to:
      • Driver's License;
      • IBP ID;
      • PRC ID and/or;
      • Passport (also in case of non-resident alien not engaged in trade or business)
    • Marriage Contract, if married;
  • Non-Individual
    • Document to support transaction of non-resident foreign corporation with the withholding agent/payor

Fees

Explain the fees structure which is required for obtaining the certificate/document.

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

Please attach documents which can be used by people who would like to follow this procedure.    

Sample Documents

Please attach sample completed documents which would help other people who would like to follow this procedure.    

Processing Time

Please explain the processing your application.    

Office Locations & Contacts

Please list down the office locations that can be approched for applying. External links can also be used specifying office locations.

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Video

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	

Information which might help

Enter other informations which might help

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

Bureau of Internal Revenue - Application for Taxpayer Identification Number (TIN) http://www.bir.gov.ph/reginfo/regtin.htm

BIR eRegistration System https://ereg.bir.gov.ph/ereg/welcome.do

Others

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