The list of individuals and non-individuals who are required to Register and Application for Taxpayer Identification Number (TIN) with the Bureau of Internal Revenue (TIN) without paying the Annual Registration Fee (ARF) of PHP500.00 is as follows:
1. Cooperatives duly registered with the CDA;
2. Individual residents earning purely compensation income
3. OCWs/OFWs;
4. Marginal Income Earners;
5. GAIs, in the discharge of the governmental functions;
6. LGUs, in the discharge of their governmental functions;
7. Tax exempt corporations such as those enumerated under Section 30 of the Code, as amended, in pursuance of tax-exempt activities;
8. Non-stock/non-profit organizations not engaged in business;
9. Persons subject to tax under one-time transactions;
10. Persons registered under EO 98, series of 1998; and
11. Facility/ies where no sales transactions occur.
Please refer: http://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-tin.html#faqs
1. Cooperatives duly registered with the CDA;
2. Individual residents earning purely compensation income
3. OCWs/OFWs;
4. Marginal Income Earners;
5. GAIs, in the discharge of the governmental functions;
6. LGUs, in the discharge of their governmental functions;
7. Tax exempt corporations such as those enumerated under Section 30 of the Code, as amended, in pursuance of tax-exempt activities;
8. Non-stock/non-profit organizations not engaged in business;
9. Persons subject to tax under one-time transactions;
10. Persons registered under EO 98, series of 1998; and
11. Facility/ies where no sales transactions occur.
Please refer: http://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-tin.html#faqs
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