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Getting a TIN from the BIR: Checklist
Name: [Your name]. No fee for employees and E.O. 98 applicants. Self-employed: a ₱30 stamp tax. One TIN for life.
1. What you need
☐ Government ID with your name, address and birth date. Examples: PhilID or ePhilID, Driver’s License, UMID, Passport, PRC ID.
☐ If the ID shows no address: proof of address.
☐ First-time job seeker: Barangay Certification. On paper a certified copy, online a scan.
☐ Married woman: a copy of your marriage certificate.
☐ Through a representative: Special Power of Attorney and both IDs.
☐ Self-employed: a sample of your invoices or BIR Printed Invoices. DTI certificate if you use a business name.
2. The form
– Employee: BIR Form 1902.
– Self-employed or mixed income: BIR Form 1901. A ₱30 stamp tax applies to the Certificate of Registration.
– First job, no income yet, or a TIN for government dealings (E.O. 98): BIR Form 1904. First-time job seekers tick item 26 I.
– One-time transactions such as selling property: BIR Form 1904.
– Corrections and updates: BIR Form 1905.
3. Your application
– Employee: your employer sends an ORUS link, then you create an account and upload documents.
– Others: create an account at orus.bir.gov.ph, fill in the form and upload your documents. Everyone filing online uploads a selfie holding their ID.
4. Where to file
– Online through ORUS, or on paper at your Revenue District Office (RDO), two originals of the form.
– Employee and E.O. 98: the RDO where you live. Business: the RDO of your head office.
– If ORUS has a technical error, you can go to the RDO with a screenshot.
5. Time limits
– Employees register within 10 days from hiring. Business: before you start, counted from your first sale or the 30th day after your permit or DTI or SEC registration, whichever comes first.
– ORUS: 3 days. The TIN appears in your ORUS profile. Self-employed see it only after paying the ₱30 online.
– At the RDO: 6 hours for employees and E.O. 98, 1 day for self-employed. The ₱500 annual fee for businesses ended on 22 January 2024.
6. Keep it
– A TIN does not expire. Digital TIN ID: free in ORUS, also in eGovPH. Paper card replacement: ₱100.
– A second TIN is a crime. Already have one from an old job? Do not apply again. If you have two, use Form 1905, item 8A (Multiple/Identical TIN).
TIN [TIN]
RDO [RDO]
Filed on [Filed on]
Source: BIR Citizen’s Charter 2026; Checklist of Documentary Requirements 2025; Forms 1901, 1902, 1904, 1905 (October 2025); RMC 14-2024, 91-2024, 120-2023, 34-2026 Digest; R.A. 11976. Checked 02.11.2026. Not legal advice.