Lists of TIN Requirements 2024 for Application Process
TIN REQUIREMENTS 2024 -Here are the documents required in applying for a Tax Identification Number to the Bureau of Internal Revenue.
In the Philippines, it is required that anyone or any group whose pursuit is earning money must pay taxes to the Bureau of Internal Revenue. More popularly called BIR, it is the tax-collecting body in the country. It is also the body that releases the Tax Identification Number, a unique set of digits issued to each taxpayer certifying that the person or group is paying taxes to the government.
The Tax Identification Number or more popularly called TIN is a common requirement in many transactions. Most loan applications, especially those with the bank, require a TIN. The TIN may also be required in opening a bank account, update information in some other government agencies, purchasing a house or car, transferring property titles to your name, etc.
Every day, there are long queues for the application for the Tax Identification Number at the different branches of the Bureau of Internal Revenue. The BIR has several branches across the nation that delivers its services to the public.
In applying for the Tax Identification Number, there are TIN requirements that must be prepared and submitted to the Bureau of Internal Revenue for the processing. The required documents depend if you are locally-employed, self-employed, a mixed-income individual, a partnership, or a corporation.
For a guide on the TIN requirements, here are the documents that you must prepare and submit to BIR based on your employment status:
For Employees
- duly-accomplished BIR Form 1902
- valid ID issued by the government in the Philippines
- Marriage Certificate (if applicable)
For Self-Employed Individuals
- duly-accomplished BIR Form 1901
- valid ID issued by the government in the Philippines
- BIR Printed Receipts/Invoices or Final & Clear Sample of Principal Receipts/ Invoices
- BIR may request the following documents:
- Special Power of Attorney (SPA) and ID of authorized person (if the taxpayer cannot make a personal appearance)
- Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier)
- DTI Certificate (if with business name)
- Certificate of Authority (for Barangay Micro Business Enterprises (BMBE) registered entity)
- Photocopy of the Trust Agreement (for Trusts)
- Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA, and SBMA
- Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement)
For Mixed-Income Individuals
- duly-accomplished BIR Form 1901
- BIR Printed Receipts/Invoices or Final & Clear Sample of Principal Receipts/ Invoices
- valid ID issued by the government in the Philippines
- BIR may request the following documents:
- DTI Certificate (if with business name)
- Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier)
- Special Power of Attorney (SPA) and ID of authorized person (if the taxpayer cannot make a personal appearance)
- Certificate of Authority (for Barangay Micro Business Enterprises (BMBE) registered entity)
- Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA, and SBMA
- Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement)
- Photocopy of the Trust Agreement (for Trusts)
For Partnerships
- duly-accomplished BIR Form 1903
- Photocopy of SEC Certificate of Incorporation / Photocopy Certificate of Recording OR Articles of Partnerships
- BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices
- Articles of Incorporation or Articles of Partnerships
- BIR may request the following documents:
- Franchise Documents (for Common Carrier)
- Board Resolution indicating the name of the authorized representative or Secretary’s Certificate (in case of authorized representative)
- Franchise Agreement
- Memorandum of Agreement (for Joint Venture)
- Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA
- Certificate of Authority, (if Barangay Micro Business Enterprises-registered entity)
For Corporations
- duly-accomplished BIR Form 1903
- photocopy of License to Do Business in the Philippines (in case of a foreign corporation)
- BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices
- Articles of Incorporation or Articles of Partnerships
- BIR may request the following documents:
- Franchise Documents (for Common Carrier)
- Board Resolution indicating the name of the authorized representative or Secretary’s Certificate (in case of authorized representative)
- Franchise Agreement
- Memorandum of Agreement (for Joint Venture)
- Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA
- Certificate of Authority, (if Barangay Micro Business Enterprises-registered entity)
