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How to File BIR Taxpayer Identification Number (TIN) for Self-Employed and Mixed-Income Individuals

As a self-employed individual or someone with mixed-income, you are required to have a Taxpayer Identification Number (TIN) before you can file your taxes. TIN is also needed when registering for business permits and other transactions with the government.

Also Read: How to Get Your BIR TIN Card In Cebu

You may get your TIN from the Bureau of Internal Revenue (BIR). BIR offices are located in all major cities in the Philippines.

BIR

Requirements for the TIN application

  • BIR Form No. 1901 version 2018
  • Any identification issued by an authorized government body (e.g., birth certificate, passport, driver’s license, community tax certificate) that shows the name, address, and date of birth of the applicant.
  • Payment of ₱500.00 for the registration fee and ₱30.00 for loose DST or proof of payment of annual registration fee (ARF) (if with an existing TIN or applicable after TIN issuance).
  • Printouts of Receipts/Invoices or Final and Clear Samples of Principal Receipts/Invoices.

Steps on How to Get BIR Taxpayer Identification Number (TIN)

1. Accomplish BIR Form 1901 version 2018 and submit it together with the documentary requirements to the New Business Registrant Counter of the RDO having jurisdiction over the place where the head office and branch are located, respectively.

2. Pay the annual registration fee (P500.00), the DST (P30.00), and/or payment for the BIR printed receipt/invoice (if the taxpayer has opted to buy it for use) at the new business registrant counter in the BIR office.

3. The RDO shall then issue the Certificate of Registration (Form 2303), together with the “Notice to Issue Receipt/Invoice,” Authority to Print, BIR Printed Receipts/Invoices (if applicable), and eReceipt as proof of payment.

Note: Taxpayers may attend the scheduled initial briefing for new business registrants to be conducted by the concerned RDO to apprise them of their rights and duties/responsibilities.

An individual business taxpayer may also submit an application via electronic mail through BIR New Business Registration (NewBizReg) Portal.

Other documents for submission only if applicable

  • A special power of attorney (SPA) and the identification (ID) of an authorized person is required in case an authorized representative will transact with the Bureau.
  • DTI Certificate (if registered with a business name).
  • Franchise Documents (e.g., Certificate of Public Convenience) (for Common Carrier);
  • A photocopy of the Trust Agreement (for Trusts)
  • Photocopy of the Death Certificate of the deceased for an Estate under the judicial settlement.
  • Certificate of Authority, for a Barangay Micro Business Enterprises (BMBE) registered entity.
  • Proof of registration/permit to operate BOI/BOI-ARMM, PEZA, BCDA, and SBMA.

Frequently Asked Questions

1. What is a TIN?

A: A taxpayer identification number (TIN) is a unique nine-digit identification number issued by the Internal Revenue Service (IRS). It’s used to identify taxpayers for tax purposes and track income, deductions, credits, and other information reported on tax returns.

2. Who needs to file a TIN?

A: Any self-employed individual, or any individual with mixed-income sources (e.g., wages from an employer and income from investments, rental property, etc.), must have a taxpayer identification number in order to properly report their income, deductions, and credits to the IRS.

3. Does filing a TIN require any fees?

A: No, there is no fee associated with filing a TIN. However, if you choose to apply in-person or over the phone, you may be asked to pay an additional processing fee.

4. How often do I need to file a TIN?

A: You only need to file a TIN once. Once you have been issued a TIN, it will remain valid for as long as you are filing taxes. However, if your circumstances change (e.g., you move or change employers), you may be required to update your TIN information with the IRS.

5. Is there any other information I need to know about filing a TIN?

A: Yes, you should also be aware that failure to file a TIN or provide inaccurate or incomplete information can result in penalties and fines being assessed by the IRS. It is important to make sure you are filing accurately and completely to avoid any issues.

Summary

Knowing the steps for filing for a BIR Taxpayer Identification Number (TIN) can be beneficial to individuals, business owners, and freelancers alike. Not only does it simplify the process of submitting one’s taxes, but it also grants access to certain tax benefits such as deductions and exclusions that may have been previously unavailable.

Once the paperwork is submitted and accepted, the individual or business will be able to take greater advantage of their legal rights when it comes to affording taxes. Furthermore, claiming a TIN can help inform private organizations that you are a professional taxpayer who follows the laws established by the government. Understanding how to file for your TIN can be advantageous in many ways.

Contact Information

BIR Cebu
Hotline: 8538-3200
Email: contact_us@bir.gov.ph.
Website: https://www.bir.gov.ph/