A Tax Identification Number, TIN Number application, is required by the Bureau of Internal Revenue (BIR) for any person who files tax statements. It serves as proper identification for tax purposes. Every person subject to any internal revenue tax shall register once with the appropriate Revenue District Office (RDO) within ten (10) days from the date of employment, or on or before the commencement of business, or before payment of any tax due.
Described below are the requirements and procedures for TIN Number application for self-employed individuals, mixed-income individuals and individuals earning purely compensation income (for employment purposes)
BIR TIN ID / TIN Number Application:
A. Self-employed and Mixed-income Individuals:
- Accomplished BIR Tin Number Application Form 1901
See the link below to download:
BIR Tin Number Application Form 1901
- NSO Birth Certificate
- Fee of Php 530.00
Steps for TIN ID / TIN Number Application:
- Download and Print the BIR Tin Number Application Form 1901
- Fill out the required information in the BIR Tin Number Application Form 1901
- Submit the accomplished BIR Tin Number Application Form 1901 and documentary requirements to the Revenue District Office (RDO) that has jurisdiction / authority over the place of your business.
- Pay the annual registration fee of Php 500.00 at an authorized bank using BIR Form 0605 (Payment Form).
- Pay the Php 15.00 Certification Fee
- Pay the Php 15.00 Documentary Stamp Tax.
- Attend the required taxpayer’s briefing to be conducted by the RDO.
- Apply for Invoices/Receipts using BIR Form 1906 (Authority to Print form), and register book of accounts and have them stamped by the RDO.
All Individuals engaged in trade or business shall accomplish and file the TIN Number application on or before the commencement of business.
The commencement / start of business is regarded 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