How do I know my tin number?

How do I know my tin number? : Tax returns and other forms submitted to the IRS , as well as other types of documentation, may contain your TIN . A Social Security Administration-issued social security card will have your SSN on it.
Assuming you are asking how to find your Tax Identification Number (TIN) in the Philippines, there are a few ways to go about this.

The most common way to find your TIN is by looking at the identification number on any official document issued to you by the Bureau of Internal Revenue (BIR). This number will be on any tax-related document, such as your income tax return.

Another way to find your TIN is to request a Certificate of Registration from the BIR. This certificate will have your TIN printed on it.

If you are a business, your TIN will be included on any receipts or invoices that you issue.

You can also check with the BIR directly. They will be able to tell you what your TIN is, as well as update you on any changes to your TIN.

What is a TIN?

A Tax Identification Number, or TIN, is a unique number assigned to taxpayers in the Philippines. This number is used by the BIR to track taxpayers and their tax liability.

Why do I need a TIN?

You need a TIN in order to file your income tax return. Your TIN must be included on your return, otherwise it will not be processed.

You will also need a TIN if you are registering a business. This is so the BIR can track your business’s tax liability.

How do I apply for a TIN?

If you are an individual taxpayer, you can apply for a TIN by filing an application with the BIR.

If you are registering a business, you will need to apply for a TIN as part of the registration process.

What are the benefits of having a TIN?

A TIN allows the BIR to keep track of your tax liability. This is important for both individuals and businesses.

For businesses, a TIN also allows customers to claim input tax credits. This means that they can deduct the value of the goods or services they have purchased from your business from their own tax liability.

How do I use my TIN?

Your TIN will be used whenever you interact with the BIR. This includes filing your income tax return, registering a business, and issuing receipts.

You will also need to use your TIN when dealing with other government agencies, such as the Social Security System and the Philippine Health Insurance Corporation.

How do I know my tin number?

Is Tin the same as SSN? : ITIN. An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number “9”, formatted like an SSN (NNN-NN-NNNN).
Can I use my SSN as a tax ID? : If you are a sole proprietor who started your own business rather than purchasing an existing one and have no employees, you are exempt from needing an EIN. You can use your Social Security number for tax purposes as long as you don’t switch to another business structure, like a limited liability company or corporation.
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In order to identify businesses and individuals, the IRS uses EINs and SSNs. This article examines the distinctions between these identification numbers and explains why obtaining an EIN for your small business may be a smart move.

Your business might be the first and last thing you think about every day. You might even feel you and your business are one, inextricably linked.

Employer identification numbers (EINs) separate a business’s identity from its owner’s identity. The IRS uses EINs to identify your business in tax documents. It’slike a Social Security number (SSN) for your business.

Since states manage business registration, businesses can share names if they’re registered in different states. The IRS issues EINs that uniquely identify U.S. businesses to prevent mix-ups.

Like an SSN, an EIN is a nine-digit number. The format is XX-XXXXXXX. Businesses use EINs to file taxes and apply for loans and licenses.Nonprofits share their EINs so donors can report the gift to the IRS for a tax write-off. Most businesses set up their EINs during the registration process.

Sole proprietorships and single-member limited liabilities companies (LLCs) with no employees generally don’t need an EIN. If you own any other business type or have at least one employee, you need anEIN.

The only people who don’t need an EIN for their businesses are freelancers who don’t employ anyone. The EIN application can be completed by email, fax, or online via the IRS EIN portal. It’s free to obtain an EIN through the IRS.

The IRS does not have an EIN directory, but we can show you where to find yours with anEIN lookup.

Freelancers with no employees generally don’t need an EIN. Image source: Author

Is ITIN the same as an EIN?

Including a tax ID number (TIN) on tax documents is a requirement of the IRS for all taxpayers, including businesses and individuals. Individual Tax Identification Numbers (ITINs), EINs, and SSNs are used by the IRS to identify taxpayers.

For tax purposes, SSNs and ITINs are interchangeable. However, ITINs and SSNs differ from EINs. The tax ID number type you choose depends on whether you’re filling out a tax form for personal orbusiness tax purposes.

If you’re paying personal taxes, your federal tax ID number is an SSN or ITIN. Your personal tax ID number is your SSN if you have one. Those without an SSN use an ITIN when filing their personal taxes.

EIN vs. SSN: What’s the difference?

An EIN is to a business as a SSN is to a person. The IRS tracks your personal tax filings with your SSN, just as ituses your EIN to keep tabs on your business filings.

SSNs (and ITINs) can be used only in a business capacity when you’re running a business that’s not required to file taxes separately from its owner, such as sole proprietorships and most single-member LLCs with no employees. Businesses that don’t file tax returns apart from their owners are called disregarded entities.

Consider Eric, a freelance photographer who doesn’t employ anyone. He pays hissmall business taxes through personal tax Form 1040. He operates as a sole proprietor and isn’t required to have an EIN.

When submitting a business tax return, you must use an EIN unless your company is a disregarded entity. EINs serve as their unique identifiers. Most business types are required to file returns apart from the owners’ personal tax forms.

Regardless of your business type, you must have an EIN number when you have at least one employee or have certain retirement plans for self-employed people. Eric can keep using his SSN when paying business taxes until he grows his business by adding a new employee.

You need a new EIN when you change business types or transfer ownership. If Eric wants to establish his photography business as an LLC before hiringan employee, he should create the LLC before applying for an EIN.

Business tax forms require an EIN. Image source: Author

Can you use an EIN instead of a SSN?

If you’re like Eric and don’t need an EIN, can you get one anyway? Yes, you should, and here’s why.

There is no way to avoid including your SSN on your personal tax returns, but there are other instances in which you can use an EIN instead of your SSN to increase the security and efficiency of your company’s finances.

You can separate your personal and business finances if you have an EIN. To open a business account or credit card, most banks require an EIN and frequently an SSN.

When you have a separate business bank account, you’ll no longer be asking yourself which expenses on your personal bank statement go intotax software as small business tax deductions.

EINs don’t need to be as closely guarded as SSNs because EINs are already public information. Lending institutions put measures in place to prevent business identity theft — but, of course, fraud still happens.

Make the switch to an EIN

Get an EIN for your expanding small business now to save time later. When hiring your first employee, you won’t miss a beat because you’ll have quicker access to credit lines.

[/lightweight-accordion]How can I get TIN ID Online 2022? : How to Get a TIN ID in 2022 Complete BIR Form 1901 Version 2018 and submit it to the New Business Registrant Counter of the RDO with jurisdiction over the location of the head office and branch, respectively, along with the necessary supporting documentation. payment of the P500 annual registration fee.
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Index for Application for Taxpayer Identification Number (TIN):

  • DESCRIPTION
  • FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS
  • ESTATES (under judicial settlement)
  • TRUSTS
  • INDIVIDUALSEARNING PURELY COMPENSATION INCOME
  • NON-RESIDENT CITIZENS
  • OCWs/SEAMEN EARNING PURELY FOREIGN-SOURCED INCOME
  • CORPORATIONS/PARTNERSHIPS (Including Government-Owned and -Controlled Corporations) (Taxable /Non-Taxable)
  • NONRESIDENT FOREIGN CORPORATIONS
  • GOVERNMENT AGENCIES AND INSTRUMENTALITIES
  • LOCAL GOVERNMENT UNITS
  • ONE TIME TAXPAYERS (With No Previously Issued TIN)
  • PERSONS REGISTERING UNDER E.O. 98 (securing a TIN to be able to transact with any government office, e.g. LTO, NBI, DFA, etc.)
  • FREQUENTLY ASKED QUESTIONS
  • RELATED REVENUE ISSUANCES
  • CODALREFERENCE

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 theTax Code).

BIR Form 1901- Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts

DocumentaryRequirements

› BIR Form No. 1901 version 2018;

Any document that has been issued by a government agency with authority (e. g. a document containing the applicant’s name, address, and date of birth (such as a birth certificate, passport, driver’s license, or community tax certificate);

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500 pesos are paid. P30 and the 00 Registration Fee. 00 for loose DST or a proof of annual registration fee (ARF) payment (if with an existing TIN or applicable after TIN issuance);

BIR Printed Receipts/Invoices or a final, legible sample of Principal Receipts/Invoices;

Other documents for submission only if applicable:

› Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact with the Bureau;

› DTI Certificate (if with business name);

› Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier);

› Photocopy of the Trust Agreement(for Trusts);

› Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement);

If a Barangay Micro Business Enterprises (BMBE) registered entity, a certificate of authority;

Proof of Registration/Permit to Operate for BOI/BOI-ARMM, PEZA, BCDA, and SBMA

Procedures

a) Complete BIR Form 1901 version 2018 and submit it to the New Business Registrant Counter of the RDO with jurisdiction over the location of the head office and branch, respectively, along with the necessary supporting documentation.

b) Pay the P500 yearly registration fee. loose DST (P30), 00). at the New Business Registrant Counter in the BIR Office, along with payment for the BIR Printed Receipt/Invoice (if the taxpayer chose to purchase one for use).

c) After that, the RDO will issue the Certificate of Registration (Form 2303) along with the Notice to Issue Receipt/Invoice, Authority to Print, BIR Printed Receipts/Invoices (if applicable), and eReceipt as proof of payment.

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

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

Deadline

Every person engaged in trade or business must complete and submit the application on or before the start of operations; the clock will start ticking on the day the first sale transaction took place or within thirty (30) calendar days of the LGU’s issuance of the Mayor’s Permit or Professional Tax Receipt (PTR), whichever comes first.

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ESTATES (under judicial settlement)

Tax Form

BIR Form 1901- Application for Registration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts

Documentary Requirements

a photocopy of the deceased person’s death certificate and a judgment;.

Other documents for submission only if applicable:

a) DTI Certificate of Registration Business Name, if business trade name shall be used;

b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;

c) Evidence of registration with, or authorization to conduct business with, the Board of Investment (BOI), the Board of Investment for the Autonomous Region for Muslim Mindanao (BOI-ARMM), the Philippine Export Zone Authority (PEZA), the Bases Conversion Development Authority (BCDA), and the Subic Bay Metropolitan Authority (SBMA);

d) Franchise Documents;

e) Marriage Contract.

Procedures

a) Complete BIR Form 1901 and submit it to the revenue district office with jurisdiction over the registered address of the estate, along with any necessary attachments.

b) Pay the P500 annual registration fee. 00) at the RDO’s Authorized Agent Banks.

Deadline

Before submitting a return, statement, or declaration as required by the Tax Code or paying any taxes owed, a registration application must be completed and submitted.

[return to index]

TRUSTS

Tax Form

BIR Form 1901 – Application forRegistration for Self-Employed and Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates/Trusts

Documentary Requirements

› Photocopy of Trust Agreement

Other documents for submission only if applicable:

a) DTI Certificate of Registration Business Name, if a business trade name is to be used;

b) A certificate of authority if the organization is a Barangay Micro Business Enterprise (BMBE) registered entity.

c) Proof of Registration/Permit to Operate with the Philippine Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA), and Subic Bay Metropolitan Authority (SBMA);

d) Franchise Documents.

Procedures

a) Accomplish BIR Form 1901and submit the same together with the required attachments to the Revenue District Office having jurisdiction over theregistered address of the trusts.

b) Send in the P500 annual registration fee. 00) at the RDO’s authorized agent banks.

Deadline

› Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due

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INDIVIDUALS EARNING PURELY COMPENSATION INCOME

Tax Form

BIR Form 1902 – Application for Registration For Individuals Earning Purely Compensation Income (Local and Alien Employee)

Documentary Requirements

1. Any form of identification issued by an official government body (e. g. a document (such as a birth certificate, passport, driver’s license, or community tax certificate) with the applicant’s name, address, and date of birth on it.

2. Marriage Contract, if applicable;

3. For Alien Employee – Passport; and

4. Working Permit; or Photocopy of Duly Received Alien Employment Permit (AEP) Application by the Department of Labor and Employment (DOLE).

The aforementioned requirements for employees must be met by employers who use the eREG System.

Procedures

1. Complete the BIR Form 1902 and submit it to the employer along with the necessary documentation.

2. The employer shall accomplish the applicable sections of the application form.

3. Send a BIR Form 1902 to the Revenue District Office (RDO) in charge of the employer’s office, which is where the employee is supposed to report for work.

Deadline

Within ten (10) days of their start date at their new job, new hires must complete and submit the application.

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OCWs/SEAMEN EARNING PURELY FOREIGN-SOURCED INCOME

Tax Form

BIR Form 1904 – Application for Registration for One-Time Taxpayer and Person Registering under E.O. 98

Documentary Requirements

Birth certificate or another legal document proving identity that includes name, address, and date of birth; passport with visa; or

– Employment contract

Procedures

– Complete BIR Form 1904 and submit it to the RDO with jurisdiction over the applicant’s residence, along with any necessary attachments.

Deadline

Before submitting a return, statement, or declaration as required by the Tax Code and paying any taxes owed, an application for registration must be completed and submitted.

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CORPORATIONS/PARTNERSHIPS (Including Government-Owned and -Controlled Corporations) (Taxable /Non-Taxable)

Tax Form

Application for Registration for Corporations/Partnerships (Taxable/Non-Taxable) using BIR Form 1903.

DocumentaryRequirements

For Corporations/Partnerships

› BIR Form No. 1903 version 2018;

› Photocopy of SEC Certificate of Incorporation; or

If you’re in a partnership, make a photocopy of the Certificate of Recording.

Photocopy of License to Do Business in the Philippines (in case of foreign corporation);

› Articles of Incorporation or Articles of Partnerships;

› Paymentof P500.00 for Registration Fee and P30.00 for loose DST or Proof of Payment of Annual Registration Fee (ARF)(not applicable to those exempt from the imposition of ARF);

› BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices;

Other documents for submission only if applicable:

› Board Resolution indicating the name of the authorized representative or Secretary’sCertificate, in case of authorized representative who will transact with the Bureau;

› Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier);

› Memorandum of Agreement (for JOINT VENTURE)

› Franchise Agreement;

› Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity;

› Proof of Registration/Permit toOperate with BOI, BOI-ARMM, SBMA, BCDA, PEZA

For Cooperatives

a copy of the articles of cooperation and registration certificate from the Cooperative Development Authority (CDA);

For GAIs, GOCCs and LGUs

› Copy of the Unit or Agency’s Charter

For Home Owner’s Association

a copy of the articles of association and the certificate of registration issued by the Housing and Land Use Regulatory Board (HLURB);

Inthe case of registration of branch/facility type:

a) BIR Form No. 1903 version 2018;

b) BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices; and

c) A 500 peso payment. 00 for the registration fee (if necessary), and P30. 00 for loose DST or a proof of annual registration fee (ARF) payment.

Procedures

a) Complete BIR Form 1903 version 2018 and submit it along with the necessary supporting documentation to the New Business Registrant Counter of the RDO with jurisdiction over the location of the head office and branch, respectively.

b) Make the following payments at the New Business Registrant Counter in the BIR Office.

(i) Annual Registration Fee (P500.00);

(ii) Documentary Stamp Tax (P30.00) (if applicable)

(iii) BIR Printed Receipt/Invoice (if purchased for use).

c) The RDO will then issue the Certificate of Registration (Form 2303) along with the Authority to Print, Notice to Issue Receipt/Invoice, BIR Printed Receipts/Invoices, and eReceipt as proof of payment.

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

 Non-individual business taxpayer may also submit application via electronicmail through BIR New Business Registration (NewBizReg) Portal.

Deadline

Corporations and their branches must complete and submit the application on or before the start of business, which is determined by the date of the first sale transaction or by the passage of thirty (30) calendar days following the issuance of the Mayor’s Permit/PTR by the LGU or the Certificate of Registration by the Securities and Exchange Commission (SEC), whichever occurs first.

When paying documentary stamp tax (DST) due for corporations (taxable or non-taxable), which must do so within five (5) days of the end of the month, BIR registration must be completed concurrently with payment.

According to the Code, as amended, Partnerships, Associations, Cooperatives, Government Agencies, and Instrumentalities (GAIs) must complete and submit the application before or upon filing any applicable tax return, statement, or declaration.

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GOVERNMENT AGENCIES AND INSTRUMENTALITIES

Tax Form

BIR Form 1903 – Application for Registration for Corporations/Partnerships (Taxable/Non-Taxable), including GAIs and LGUs

DocumentaryRequirements

Unit or Agency’s Charter

Procedures

Complete the BIR Form 1903 and submit it, along with any necessary attachments, to the revenue district office that has jurisdiction over the registered address of all government agencies and instrumentalities.

Deadline

Before submitting a return, statement, or declaration as required by the Tax Code and paying any taxes owed, an application for registration must be completed and submitted.

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LOCAL GOVERNMENT UNITS

Tax Form

Applications for Registration for Corporations/Partnerships (Taxable/Non Taxable), Including GAIs and LGUs, are submitted using BIR Form 1903.

Documentary Requirements

Unit or Agency’s Charter

Procedures

– Complete the BIR Form 1903 and submit it to the Revenue District Office with jurisdiction over the registered address of the government agencies and instrumentalities or local government units, along with the necessary attachments.

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Deadline

Before submitting a tax return, statement, or declaration as required by the Tax Code and making any required payments, an application for registration must be completed and submitted.

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 NONRESIDENT FOREIGN CORPORATIONS

Tax Form

Online Registration and Update System (ORUS) is used to submit applications for registration of nonresident foreign corporations.

Documentary Requirements

Scanned copies of any official documents issued by a recognized government agency (e. g. government agency (tax authority) thereof, or a municipality) that contains the non-individual’s name and the location of its principal office in the country in which it was incorporated or established (e.g. g. Articles of Incorporation, Tax Residency Certificate);.

If dealing with a Representative: 1. 1 Apostolized Board Resolution/Secretary’s Certificate; 1; 2 The representative’s official identification card, if any.

Procedures

– Register with ORUS. Click here. bir. gov. Find the ORUS icon in eServices by going there, Ph.

– Complete the online application form, upload a scanned copy of the required documentation, and submit the form.

Processing of application is within three (3) working days.

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ONE TIME TAXPAYERS (With No Previously Issued TIN)

1. Payor of the Capital Gains Tax Including Stock Shares

Tax Form

Obtaining a TIN so that you can conduct business with any government office requires submitting BIR Form 1904, Application for Registration of One-Time Taxpayer and Persons Registering Under EO 98.

Documentary Requirements

– A birth certificate or other legally recognized photo ID with the applicant’s full name, address, date of birth, and signature, including but not limited to:

1. Driver’s License;

2. Integrated Bar of the Philippines (IBP) identification card;

3. Professional Regulation Commission (PRC) identification card; and/or

4. Passport (also in cases where non-resident aliens do not conduct business or trade).

– A marriage contract, in the event that the applicant is a married woman.

-Deed of Sale

Procedures

– Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the registered address of the seller / transferror.

Deadline

Before submitting a return, statement, or declaration as required by the Tax Code or paying any taxes owed, an application must be completed and submitted.

2. Payor of the Real Property Capital Gains Tax.

Tax Form

In order to obtain a TIN and conduct business with any government agency, you must fill out BIR Form 1904, Application for Registration of One-Time Taxpayer and Persons Registering Under EO 98.

Documentary Requirements

– Birth certificate or any other legally recognized identification document that clearly displays the applicant’s full name, address, birth date, and signature, including but not limited to:

1.  Driver’s License;

2.  Integrated Bar of the Philippines (IBP) identification card;

3.  Professional Regulation Commission (PRC) identification card; and/or

4. Passport (also in case of non-resident alien not conducting business or trade).

If the applicant is a married woman, a marriage contract.

– Deed of Sale

Procedures

Complete BIR Form 1904 and submit it, along with any necessary attachments, to the Revenue District Office that has jurisdiction over the property’s location.

Deadline

Application must be completed and submitted before submitting a return, statement, or declaration as required by the Tax Code and paying any outstanding taxes.

3. FOR PHILIPPINES RESIDENTS, PAYOR OF DONORS TAX.

Tax Form

Application for Registration of One-Time Taxpayer and Persons Registering Under EO 98 (BIR Form 1904) is required to obtain a TIN and conduct business with any government agency.

Documentary Requirements

– A birth certificate or any other legal form of identification that clearly displays the applicant’s full name, address, birth date, and signature, including but not limited to:

1.  Driver’s License;

2.  Integrated Bar of the Philippines (IBP) identification card;

3.  Professional Regulation Commission (PRC) identification card; and/or

4 passport (also in the case of non-resident aliens not conducting business or trade).

– Marriage Contract, if the applicant is a married

– Deed of Donation

Procedures

If Donation Is Real Property

– Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over the place of domicile of the donor at the time of donation.

If Donation Is Personal Property

– Complete BIR Form 1904 and submit it to the revenue district office with jurisdiction over the donor’s address or place of residence at the time of donation, along with any necessary attachments.

Deadline

Before completing and submitting a return, statement, or declaration as required by the Tax Code and paying any outstanding taxes, an application for registration must be completed.

4. PAYOR OF DONORS TAX FOR NON-RESIDENTS OF THE PHILIPPINES.

Tax Form

BIR Form 1904 – Application for Registration of One-Time Taxpayer and Persons Registering Under EO 98 (obtaining a TIN to conduct business with any government office)

Documentary Requirements

– Birth certificate or any other legal identification document that clearly displays the applicant’s full name, address, birth date, and signature, including but not limited to:

1.  Driver’s License;

2.  Integrated Bar of the Philippines (IBP) identification card;

3.  ProfessionalRegulation Commission (PRC) identification card; and/or

4. Passport (also in the case of non-resident aliens who do not conduct business or trade).

– Marriage Contract, if the applicant is a married woman

– Deed of Donation

Procedures

If Donation Is Real Property

– Fill out BIR Form 1904 and submit it to Revenue District Office No. Quezon City, 39 South.

If Donation Is Personal Property

– Complete BIR Form 1904 and deliver it to RDO 39 South in Quezon City along with the necessary attachments.

Deadline

Before submitting a return, statement, or declaration as required by the Tax Code or paying any taxes owed, an application for registration must be completed and submitted.

5. PAYOR OF ESTATE TAX – Decedent with legal residence in the Philippines at the time of death

Tax Form

Obtaining a TIN to conduct business with any government office requires submitting BIR Form 1904, Application for Registration of One-Time Taxpayer and Persons Registering Under EO 98.

Documentary Requirements

– A birth certificate or any other legal form of identification that clearly displays the applicant’s full name, address, birth date, and signature, including but not limited to:

1.  Driver’s License;

2.  Integrated Bar of the Philippines (IBP) identification card;

3.  Professional RegulationCommission (PRC) identification card; and/or

4 Passport (also in case of non-resident alien not conducting business or trade).

If the applicant is a married woman, a marriage contract.

– Death certificate of decedent

Procedures

– Complete BIR Form 1904 and submit it, along with the necessary attachments, to the Revenue District Office that has jurisdiction over the decedent’s domicile or permanent residence at the time of death.

Deadline

– Before submitting a return, statement, or declaration as required by the Tax Code or paying any taxes owed, an application for registration must be completed and submitted.

6. PAYOR OF ESTATE TAX Non-Resident Decedent in the Philippines Without Administrator

Tax Form

In order to obtain a TIN and conduct business with any government agency, you must fill out BIR Form 1904, Application for Registration of One-Time Taxpayer and Persons Registering Under EO 98.

DocumentaryRequirements

– Birth certificate or any other legal identification document that clearly displays the applicant’s full name, address, birth date, and signature, including but not limited to:

1.  Driver’s License;

2.  Integrated Bar of the Philippines (IBP) identification card;

3.  Professional Regulation Commission (PRC) identification card; and/or

4. A passport is also required for non-resident aliens who do not conduct business or trade.

– MarriageContract, if the applicant is a married woman.

– Death certificate of decedent

Procedures

Complete BIR Form 1904 and submit it to RDO 39 South in Quezon City along with the necessary attachments.

Deadline

Before completing and submitting a return, statement, or declaration as required by the Tax Code and paying any outstanding taxes, an application for registration must be completed.

7. PAYOR OF ESTATE TAX NON-RESIDENT DEDICATED WITH ADMINISTRATOR IN THE PHILIPPINES.

Tax Form

Application for Registration of One-Time Taxpayer and Persons Registering Under EO 98 (BIR Form 1904) is required in order to obtain a TIN and conduct business with any government agency.

Documentary Requirements

– Death certificate of decedent

– Birth Certificate or any valid identification card that will show the applicant’s complete name (Philippine Administrator), address, birth date and signature,such as but not limited to:

1. Driver’s License;

2. Integrated Bar of the Philippines (IBP) identification card;

3. Professional Regulation Commission (PRC) identification card; and/or

4. Passport (also in case of non-resident alien not conducting business or trade).

If the applicant is a married woman, a marriage contract.

Procedures

– Complete BIR Form 1904 and submit it, along with the necessary attachments, to the revenue district office with jurisdiction over the administrator’s registered office or, in the absence of registration, the administrator’s residence.

Deadline

– Before completing and submitting a return, statement, or declaration as required by the Tax Code and paying any taxes owed, an application for registration must be completed and submitted.

8. PAYOR OF FINAL TAX ON WINNINGS

Tax Form

BIR Form 1904 – Application for Registration of One-Time Taxpayer and Persons Registering Under EO 98 (to obtain a TIN in order to conduct business with any government office).

Documentary Requirements

– A birth certificate or other legal photo ID with the applicant’s full name (Philippine Administrator), address, birth date, and signature, including but not limited to:

1. Driver’s License;

2. Integrated Bar of the Philippines (IBP) identification card;

3. Professional RegulationCommission (PRC) identification card; and/or

4. Passport (also in case of non-resident alien not conducting business or trade).

– A marriage contract, in the event that the applicant is a married woman.

– Certification from awarding company/person

Procedures

– Accomplish BIR Form 1904 and submit the same, together with the required attachments, to the Revenue District Office having jurisdiction over residence of the applicant.

Deadline

-Application for registration must be completed and submitted before submitting a return, statement, or declaration as required by the Tax Code and paying any taxes owed.

9. VEHICLE REGISTRANT

Tax Form

BIR Form 1904 – Application for Registration of One-Time Taxpayer and Persons Registering Under EO 98 (obtaining a TIN to conduct business with any government office).

Documentary Requirements

– Birth certificate or any other legitimate identification card that clearly displays the applicant’s full name (Philippine Administrator), address, birth date, and signature, including but not limited to:

1. Driver’s License;

2. Integrated Bar of the Philippines (IBP) identification card;

3. Professional Regulation Commission (PRC) identification card; and/or

4. A passport is also required for non-resident aliens who do not conduct business or trade.

– Marriage Contract, if the applicant is a married woman

– In the event that a used vehicle is sold, a Deed of Sale or COR with LTO.

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– A cash invoice or official receipt for a brand-new car if the prize involves personal property that must be registered.

Procedures

– Complete BIR Form 1904 and submit it, along with the necessary attachments, to the Revenue District Office that has jurisdiction over the applicant’s registered address.

Deadlines

– Prior to engaging in any business with any government entities or instruments, an application must be completed and filed.

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PERSONS REGISTERING UNDER E.O. 98 (securing a TIN to be able to transact with any government office, e.g. LTO, NBI, DFA, etc.)

Tax Form

BIR Form 1904 – Applicationfor Registration for One-Time Taxpayer and Persons Registering under E O 98 (Securing a TIN to be able to transact with any Government Office)

Documentary Requirements

Individual

1) 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 birthdate of the applicant;;

2) Passport (in the case of a non-resident alien not conducting business or conducting trade);

If the applicant is a married woman, a copy of her marriage license; and.

Non-Individual

Transactional documentation between a non-resident foreign corporation and the withholding agent (e. g. invoice, contract, bank certification, etc. ).

Procedures

Complete the BIR Form 1904 and submit it to the RDO with jurisdiction over the applicant’s residence along with the necessary supporting documentation.

Deadlines

Before dealing with any government agencies or instrumentalities, an application must be completed and submitted.

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FREQUENTLY ASKED QUESTIONS

1) Who are required to register with the BIR?

Every person subject to any internal revenue taxshall register once with the appropriate Revenue District Officer:

  • Within ten (10) days from the date of employment, or
  • On or before the commencement of business, or
  • Before payment of any tax due, or
  • Upon filing of a return, statement or declaration as required in the NIRC.
  • Death of individual;
  • Full settlement of the tax liabilities of the estate;
  • Discovery of a taxpayer having multiple TINs; and
  • Dissolution, merger orconsolidation of juridical person.
  • 2) Are non-resident aliens and non-resident foreign corporations receiving income from sources within the Philippines required to register with the BIR?

    In order to withhold taxes on their income from sources within the Philippines, Non-Resident Aliens Not Engaged in Trade or Business (NRANETB) or Non-Resident Foreign Corporations (NRFC) shall be issued TINs. When filing their monthly withholding tax return as an applicant under EO 98, series of 1998, the withholding agent must apply for the TIN on behalf of the NRANETB or NRFC (Sec. 4. 1v of RR 7-2012).

    3) If the taxpayer is engaged in VATable activity, but the gross sales or receipts from business or practice of profession is P 3,000,000 00 or below, is he required to register?

    Yes, he must register to become a Non-VAT taxpayer. However, if his gross sales or receipts exceed P100,000. not more than P 3,000,000,00. He has the choice to sign up as a VAT taxpayer for $0.00. Marginal income earners who have gross sales or receipts of P 100,000 or less are forced to register as non-VAT taxpayers because they have no other choice.

    4) Are taxpayers required to register their business annually?

    No, taxpayers are required to register only once before commencing their business However, they are required to pay the registration fee of P 500 00 annually

    5) The taxpayer must submit an application for registration and pay the registration fee by what date?.

    Before starting their business, new taxpayers must register and pay the registration fee. After that, taxpayers are required to pay the annual registration fee by January 31 of each year.

    6) Where should a taxpayer register?

    All taxpayers are required to register with the RDO in charge of their main office, any branch offices, the production facility, or the place of storage where inventory of goods for sale or use in a business is kept.

    7) Are branches, storage places and places of production also required to pay the Annual Registration Fee (ARF) of P 500 00?

    Each branch is required to pay the ARF of P 500.00. However, storage and production places are liable to the ARF only when sales operations are conducted thereat.

    8) Who are required to register without paying the ARF?

    a) Cooperatives duly registered with the CDA;

    b) Individual residents earning purely compensation income

    c) OCWs/OFWs;

    d) Marginal Income Earners;

    e) GAIs, in the discharge of their governmental functions;

    f) LGUs, in the discharge of their governmental functions;

    g) Corporations engaged in tax-exempt activities that are tax-exempt, such as those listed under Section 30 of the Code as amended;

    h) Non-stock/non-profit organizations not engaged in business;

    i) Persons subject to tax under one-time transactions;

    j) Individuals listed under EO 98, series of 1998; and

    k)Facility/ies where no sales transactions occur.

    9) Taxpayers who change their business addresses during the year, whether they do so within the same district or to a different district, must pay a new registration fee of P500. 00?.

    They are no longer required to pay the registration fee to the new district office, provided they have the P 500, as the ARF is only payable annually. 00 had been already paid.

    10) After complying with all the requirements for registration, what document will be issued to thetaxpayer as proof of registration?

    When renewing your registration, you must submit a validated Payment Form (BIR Form 0605) and a Certificate of Registration (BIR Form 2303).

    Employees, ONETT taxpayers, and/or individuals who obtained a TIN under EO 98, series of 1998 with the BIR will not, however, be given a COR.

    11) Whenever will the taxpayer receive their Certificate of Registration (COR)?

    In accordance with the current BIR Citizens Charter, the COR (BIR Form 2303), as well as the authorized authority to print and registered books of accounts, must be issued within the timeframes specified.

    12) Who will issue the COR?

    The COR must be issued by the RDO responsible for the head office or branch.

    13) How many copies of the COR (BIR Form 2303) must be issued by the Revenue District Office?

    A COR must be issued to the head office and each branch being registered for every Application for Registration.

    14) What will the taxpayer dowith the COR and the Proof of Payment of ARF?

    In order to prove the payment of ARF, the original copy of the COR and the duly validated BIR Form 0605 must be displayed prominently in both the head office and branch offices.

    15) In what circumstances can a taxpayer request the cancellation of his registration?

    The TIN/Registration cancellation shall take place upon:

    All taxpayers who requested registration cancellation due to business closure, cessation, or termination, excluding branches, will be the subject of an immediate investigation by the BIR office in question to ascertain the taxpayers’ tax liabilities.

    16) Is there a particular form prescribed for Application for Cancellation of Registration?

    Yes, BIR Form 1905 (Application for Registration Information Update).

    17) In which location should the Application for Registration Information Update be submitted?

    It must be submitted to the RDO who issued the COR. He must additionally notify the RDO where the Home Office is registered if he is a VAT taxpayer.

    18) What should a taxpayer do if he has any doubts about whether he is a VAT taxpayer?

    Consult the RDO who has authority over his place of business if you need help.

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    RELATED REVENUE ISSUANCES

    RR No. 13-93, RRNo 2-96, RR No. 11-99, RR No. 11-2000, RR No. 3-2003, RR No. 12-2003 and RR. No 7-2012, RR No. 8-2018, RR No 13-2018

    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. RMO Numbers 11-2000 and 10-2002.

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

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    CODAL REFERENCE

    The National Internal Revenue Code sections 232 to 235.

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    Additional Question — How do I know my tin number?

    Is TIN same as EIN?

    This is a tax ID for businesses. It stands for “Taxpayer Identification Number,” and it is basically the same thing as an EIN. Usually, TINs are assigned to businesses that have employees.

    What is SSS or TIN?

    A TIN is a number given to a person or a business entity for taxation purposes. Only people are given Social Security numbers, which are a type of TIN. The Social Security Administration assigns the numbers. The IRS is responsible for issuing all other TIN types.

    Can I use ITIN instead of SSN?

    The nine-digit ITIN’s primary use is to replace the Social Security Number (SSN) when filing income taxes or applying for various tax credits, such as the U.S. S. or a child who is a legal resident).

    What is my SSN?

    If you have a Social Security Number, you can find it on your Social Security card Some other places that you can find your SSN are on tax returns, W-2s and bank statements You may even find it on previously filed USCIS forms

    Where can I find my SSN online?

    Log onto GovSSNRecords.org. You can search for the SSN and other detailed biographical data by typing in your name or phone number in the text box. Click “Submit” and you will be taken to a new screen where you can access the information by paying a fee.

    Can I check my SSN online?

    You can access your Social Security Statement (Statement) online by creating a my Social Security account. People of all ages can use it to find out information about their present and projected Social Security benefits as well as their earnings history.

    How does SSN number look like?

    The Social Security number is a nine-digit number in the format “AAA-GG-SSSS”.

    What do the last 4 digits of SSN mean?

    The first set of three digits is called the Area Number The second set of two digits is called the Group Number The final set of four digits is the Serial Number

    What do the first 3 numbers of SSN mean?

    A person’s social security number’s first three (3) digits are determined by the ZIP Code of the mailing address listed on the application for a social security number.

    Does your SSN tell your age?

    The Serial Number, itself, doesn’t say anything about your location or age that the Group Number and Area Number don’t already say, although since they are assigned consecutively, they could potentially reveal your relative age within a Group and an Area

    Can two people have the same Social Security number?

    “Social Security numbers can be associated with multiple individuals, and that individuals can have multiple SSNs associated with them.

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