Application for Taxpayer Identification Number (TIN)

Application for Taxpayer Identification Number (TIN) is classified by the Bureau of Internal Revenue (BIR) as Primary Registration.

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).

The list of individuals, organizations and corporations for the Application for Taxpayer Identification Number (TIN) for Primary Registration is as follows: (Click each links to proceed for the Tax Form to filled -up; Documentary Requirements; Procedures and Deadline)

1. For Self-Employed and Mixed Income Individuals

2. Estates (under judicial settlement)

3. Trusts

4. Individuals Earning Purely Compensation Income

5. Non-Resident Citizens

6. OCWs/Seamen Earning Purely Foreign-Sourced Income

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

8. Government Agencies and Instrumentalities

9. Local Government Units

10. One Time Taxpayers (With No Previously Issued TIN)

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

RELATED REVENUE ISSUANCES

RR No. 13-93, RR No. 2-96, RR No. 11-99, RR No. 11-2000, RR No. 3-2003, RR No.12-2003 and RR. No. 7-2012

RMO No. 22-91, RMO No. 23-91, RMO No. 41-94, RMO No. 48-94, RMO No. 54-97, RMO No. 54-98, RMO No. 82-99, RMO No. 11-2000 and RMO No. 10-2002

RMC No. 58-91, RMC No. 39-95 and RMC No. 6-2003