After graduating from the university or reaching an employable age, a graduate’s or first-time employee's next journey is securing government IDs such as Philhealth, HDMF/Pag-ibig, Social Security System and BIR Tax Identification Number (TIN). Hope they will not be overwhelmed. Currently, there are commendable efforts being exerted by barangays and local municipalities to exempt them from paying certification fees, at least. Unfortunately, they must have the patience as there will be application forms to fill out, documents to photocopy and a long queue in some offices.
In this article, we will focus on the following:
What is TIN and its purpose?
As per Sec. 236 (i) of the Tax Code, “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.”
In brevity, once you start earning whether through employment or business, you must secure a personal identification number from the Bureau of Internal Revenue (BIR) when filing and paying your taxes.
An individual’s TIN contains 12-digit numbers i.e., between a digit from 1 to 9 and with 000 at the end e.g., 123-456-789-000. In contrast to a juridical person, the 000 at the end will be 001 if that company has a branch office.
As the card is made from a cardboard paper, we highly recommend that after affixing your signature and pasting your 1x1 photo, have it laminated for neatness and for longer use.
Securing TIN card is free of charge, it also doesn’t have an expiry date, similar to other government-issued ID Numbers. It is your lifetime number.
As the TIN identification card (ID) bears the individual’s full name, address, birthdate and photo, it is acceptable as a valid ID, whether primary or secondary ID for government or private transactions. TIN ID is required in case you will be opening a bank account, secure a loan, applying for passport, and many more.
As an employee and taxpayer, your TIN is your personal identification number in making, rendering or filing a return, statement or other documents with the Bureau of Internal Revenue for tax purposes. At year end, you will receive BIR Form 2316 from your employer, which will show your TIN, personal information, income earned and tax withheld and remitted. To know about BIR Form 2316, you may refer to our article on The Comprehensive Guide to Filling Out BIR Form 2316.
How to secure a TIN?
Good news! As per BIR RMO 37-2019, first-time employees who will be earning purely compensation income or through an employee-employer relationship, your employer is responsible to process your TIN applications, otherwise a penalty of P1,000 up to P25,000 will be imposed on them.
Following requirements will be submitted to the employer, in specific to HR:
Duly accomplished BIR Form 1902 i.e. Application for Registration For Individuals Earning Purely Compensation Income (Local and Alien Employee)
Photocopy of PSA Birth certificate and government-issued ID like passport, postal ID
Marriage certificate, for female employees, if applicable
Passport for Alien employee and working permit or Alien Employment Permit (AEP) issued by the Department of Labor and employment (DOLE)
The employer is given ten (10) days to secure the BIR TIN through the new web-based application called Online Registration and Update System (ORUS) per RMC 122-2022. ORUS replaced the initial system called e-Registration (eREG) system. In some cases, the employer may secure the TIN manually or by visiting the Revenue District Office (RDO). The employee will be registered in the RDO having jurisdiction over the Head or Branch Office of the employer. Once all requirements are reviewed and found complete and no issue on similar records as assessed by the Bureau, you will have your TIN.
How to validate a TIN?
With digitalization, there is no need to visit a BIR office to validate your TIN. On BIR’s website, www.bir.gov.ph, you may validate your TIN online, among other concerns. Revie, the Bureau’s chatbot, is available to validate your TIN.
Click TIN validation.
Enter your 9-digit TIN (exclude 000), first name, last name, sex/gender and birthdate
Click Submit Form
Revie will instantly respond if Valid and on which revenue district office you are registered.
How to Secure a TIN ID Card?
In securing a TIN card, personal appearance of the individual taxpayer is required. No authorized representative shall apply on behalf of applicant.
Following requirements will be submitted to the BIR:
Duly accomplished BIR Form 1905 i.e. Application for Registration Information Update for Updating / Cancellation of Registration / Cancellation of TIN / New Copy of TIN Card / New Copy of Certificate of Registration
Latest 1x1 photo ID
Any government-issued ID (e.g. passport, driver’s license, SSS, Philhealth ID) that shows the name, address, and birthdate of the applicant.
How to replace a lost or damaged TIN Card?
In addition to the requirements listed above in securing a TIN card, the individual taxpayer must:
Submit an original copy of Affidavit of Loss, in case of replacement due to lost TIN Card
Pay a replacement fee of P100, in case of lost or damage TIN Card.
In AanyaHR, employees’ respective TINs are stored, among other personal information. Upon BIR Form 2316 generation, employee TIN will be automatically captured. Want to know more about other helpful and awesome features of AanyaHR, please email email@example.com or visit our website www.aanyahr.com
Take note that your TIN will be a lifetime number. It is unique and special to a taxpayer-employee. Having multiple TINs will be a violation and may subject you to penalties.
Welcome & enjoy the journey to the real-world, first-time employees!