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Philippines - Obtain a Taxpayer Identification Number (TIN)

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Procedure[edit]

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[edit]

  • 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 taxpayers 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[edit]

  • 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[edit]

  • 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[edit]

  • 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[edit]

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[edit]

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)[edit]

  • 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 taxpayers 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[edit]

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[edit]

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)[edit]

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 Donors 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 Donors 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





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Eligibility[edit]

Provide eligibility criteria's for going through this procedure.












Instructions[edit]

Please provide instructions on obtaining the certificate/documents.
e.g. The state office holds birth records since january 1908.



Required Information[edit]

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



Need for the Document[edit]

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).