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I get a lot of queries from readers regarding TIN. Here is a consolidated, updated guidelines on how to get the Tax Identification Number for employees,including transfer of registration of employees :
WHAT IS THE TAXPAYER IDENTIFICATION NUMBER (TIN)?
General Rules in the Application and Issuance of TIN for Employees:
- The TIN, once assigned to you, is non-transferable.
- There shall be no instance where you can have the same TIN as other taxpayers.
- Only one TIN shall be assigned to you, regardless of whether you are an employee who is at the same time engaged in business or other similar circumstances. Once assigned with a TIN, you are precluded from applying for another TIN, except for banks with both Regular Banking Unit (RBU) and with Foreign Currency Deposit Unit (FCDU) where each unit is assigned with different TINs.
- Any person who shall secure more than one TIN shall be subject to a penalty of P1,000.00 for every TIN acquired in excess of one. The penalty is aside from the criminal liability that may be imposed.
Is the TIN Card Free?
The issuance of the TIN Card for the first time is free of charge. It must be processed and released to you within the same day as long as you have submitted the complete documentary requirements to the BIR District Office after the cut-off period of 1 PM.
Subsequent requests for the issuance of TIN Card due to loss or damage shall be charged with a fee amounting to One Hundred (P100.00) pesos, subject to change upon evaluation and approval of the Commissioner of Internal Revenue, to cover cost of reprinting. Such TIN Card shall reflect the same information found in the BIR’s Integrated Tax System at the time of application
The TIN Card shall contain the following information:
- Serial Number;
- Registered Name of the applicant;
- Birth date;
- Date of issue;
- Signature of the Commissioner of Internal Revenue;
- Signature of the TIN owner;
- A box shall be provided for picture of the cardholder.
What address should be indicated on the TIN CARD?
For employees, the address that should be indicated on the TIN card is the residential address of the applicant.
What if you applied for your TIN online using BIR’s eRegistration?
WHAT BIR TAX FORM SHALL I USE?
You shall accomplish BIR Form 1902 – Application for Registration for Individuals Earning Purely Compensation Income, and Non-Resident Citizens/Resident Alien Employee.
WHAT ARE THE DOCUMENTARY REQUIREMENTS?
- NSO Birth Certificate of the applicant; or
- Passport (in case of non-resident alien not engaged in trade or business);
- Waiver of husband on his right to claim additional exemptions, if wife will claim;
- NSO Certified Birth Certificate of declared dependents, if any;
- Marriage Contract, if applicable.
If the husband wants to reacquire from his wife the privilege of claiming the additional exemption for the dependent children, he shall execute a cancellation of the previously-executed waiver of the privilege to claim additional exemptions in favor of the wife, which Notice of Cancellation of Waiver of the Privilege of Claiming the Additional Exemptions shall be filed separately, together with the registration update form, with the RDOs having jurisdiction over the registration of the husband and of the wife;
6. NSO Certified Birth Certificates of declared dependents, if any.
For employers using eREG System, the above requirements shall be required from their employees
PROCEDURES FOR TIN APPLICATION FOR EMPLOYEES:
1. Accomplish BIR Form 1902 and submit the same together with the documentary requirements to the employer.
2. The employer shall accomplish the applicable sections of the application form.
3. Submit BIR Form 1902 to the Revenue District Office (RDO) having jurisdiction over the place of office of the employer where such employee is expected to report for work.
DEADLINE OF APPLICATION OF TIN FOR NEW EMPLOYEES
WHERE SHOULD LOCAL EMPLOYEES APPLY (VENUE)?
The employee should apply at the:
- Revenue District Office having jurisdiction over the place of work of the employer where such employee is expected to report for work. If you, the is expected to report for work at the branch office of the employer, the documentary requirements must be submitted with the RDO having jurisdiction over the branch office).
- For employees of large taxpayers and corporations included under the Taxpayer Account Management Program (TAMP), their employers shall be responsible to secure the employees’ TIN through the use of e-REG facilities. Employers, other than large taxpayers or TAMP corporations, may secure the TIN of their employees, either through e-TIN/e-REG facilities or through the RDO having jurisdiction over the employer. Employee with concurrent multiple employment shall secure TIN at the RDO having jurisdiction over their principal/main employer.
Transfer of Registration of Local Employees.
For Individuals Earning Purely Compensation Income
In case of transfer due to change of employer, it shall be the responsibility of the new employer to notify his BIR district office by submitting the duly accomplished form of the employee. The transfer of registration (TIN records) of such employee shall be initiated by the BIR district office which received the application.
For Transfer of Employees of Transferring Employers
For Registered Employee Who Intends to Engage in Business or Practice of Profession
- A Taxpayer MUST have only one (1) Taxpayer Identification Number (TIN) in possession.
- Your TIN is your lifetime number.
- TIN is free of charge, subsequent request for TIN card will be charged P100.00
- File your return and Pay your taxes on time to avoid inconvenience.
- Those under the employer-employee relationship shall be under the substituted filing of returns unless fall under the exceptions.
- With or without tax due/payment, you have to file the corresponding required return/s.
Source: Revenue Regulation No. 7-2012