Last Updated on August 31, 2021 by Marie Bautista
I get a lot of queries from readers regarding the Taxpayer Identification Number (TIN) Card.
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:
- Is the TIN Card Free?
- The TIN Card shall contain the following information:
- What address should be indicated on the TIN CARD?
- Registration of Employees Earning Purely Compensation Income
- What BIR Tax Form Shall I Use?
- What are the Documentary Requirements
- TIN issuance for Local Employee (Already Hired)
- Foreign Nationals/Alien Employee
- Additional documents
- How To Get your Tin if you have a Large-Taxpayer Employer
- How To Get Your TIN if you have a Non-Large Taxpayer Employer
- How To Get Your TIN if your employer is NOT classified as Large Taxpayer/TAMP Corporation or eFPS registered user
- I have concurrent multiple employers. Where will I get my TIN?
- Transfer of Registration of Employees
- TIN Card Issuance
- PENALTY PROVISIONS
WHAT IS THE TAXPAYER IDENTIFICATION NUMBER (TIN)?
The TIN pertains to that system-generated reference index number issued and assigned by the BIR to each and every person in its database. The TIN is usually required in practically all of the business and personal transactions you will make with government offices.
It has been observed by the BIR that selling of fake TIN Card is rampant and increasing. It is being sold online through Facebook and through fixers selling to taxpayers transacting with other government agencies)
It has then been decided to redesign the TIN Card and at the same time declare it as an accountable form in order to address the issue of the unauthorized issuance of TIN Card.
The TIN comprises a 14 digit numeric code where the first 9 digits is your TIN. The last 5 digits is the branch code.
- 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.
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.
Registration of Employees Earning Purely Compensation Income
- In general, new employees without TIN shall be registered at the RDO having jurisdiction over the place of business where the employer’s Head Office or Branch is physically located.
- Employers shall secure the TIN of its new employees using the eRegistration (eREG) System within ten (10) days from the date of employment. Thus, employees who will be registered by their employers using the eREG System shall be registered to the employer’s RDO (for Non-Large Taxpayer-Employer) or the RDO (for Large Taxpayer-Employer) having jurisdiction over the place of business where the employer’s Head Office or Branch is physically located.
- The employer, whether Large Taxpayer or Non-Large Taxpayer, shall manually secure the TIN of its new employees from the RDO having jurisdiction over the employer’s Head Office or Branch, where the employee will be assigned, under the following circumstances:
- There is an advisory from the BIR that the eRegistration System is unavailable;
- Taxpayers who cannot be registered using the eRegistration System due to any of the following conditions:
❌ Those with no middle name; and
❌ Those with similar or found to have matching records in the BIR database.
What BIR Tax Form Shall I Use?
New employees without TIN shall accomplish BIR Form No. 1902 (Application for Registration for Individuals Earning Purely Compensation Income) and submit the same to the employer.
What are the Documentary Requirements
TIN issuance for Local Employee (Already Hired)
- BIR Form No. 1902 (2 originals)
- Any government-issued ID (e.g., Birth Certificate, passport, Driver’s License, Community Tax Certificate) that shows the name, address, and birthdate of the applicate, in case the ID has no address, any proof of residence or business address (1 photocopy)
Foreign Nationals/Alien Employee
- BIR Form No. 1902 (2 originals)
- Passport (Bio page, including date of entry/arrival and exit/departure stamp, if applicable) – 1 photocopy
- Employment contract or equivalent document indicating the duration of employment, compensation, and other benefits, and scope of duties (1 certifified true copy)
- Marriage Contract, for married female (1 photocopy)
- If transacting through a representative, you will need a Special Power of Attorney (SPA) – 1 original and 1 photocopy of any government-issued ID of the authorized representative
- In the case of employer securing TIN in behalf of its employees:
- Letter of Authority with company letterhead if applicable signed by the President or HR Head indicating the company name and its authorized representative (1 original)
- Any government-issued ID of the signatory (for signature validation) (1 certified true copy)
- Any government-issued ID of the authorized person (1 photocopy)
- Transmittal List of Newly Hired Employees with a place of assignment and certifying that the list is its newly hired employees (1 original)
- Letter of Authority from the employee/s (1 original)
- Printed copy of eREG System message that the employee has a similar record, if applicable (1 original)
How To Get your Tin if you have a Large-Taxpayer Employer
If you have an LT-Employer, your LT-Employer shall secure your TIN using the eRegistration System
If your LT-Employer cannot register you through the eRegistration System because you have no middle name or you have a similar or matching record in the BIR database, your LT-Employer will secure your TIN from the local RDO having jurisdiction over its place of business.
Your LT Employer, however, should submit a written request with corresponding transmittal list of its new employees who filed BIR Form NO. 1902 (Application for Registration for Individuals Earning Purely Compensation Income, and Non-Resident Citizens / Resident Alien Employee) for TIN issuance, attention to the concerned
Revenue District Officer together with the prescribed registration form and eRegistration System error message for each employee.
How To Get Your TIN if you have a Non-Large Taxpayer Employer
If your employer is under TAMP and/or registered with the eFPS, your TIN shall be secured by your employer through the eReg System.
How To Get Your TIN if your employer is NOT classified as Large Taxpayer/TAMP Corporation or eFPS registered user
If your employer is not classified as Large Taxpayer, TAMP Corporation or eFPS registered user, your TIN shall be secured either through the eReg System or through the RDO having jurisdiction over the employer’s business address.
I have concurrent multiple employers. Where will I get my TIN?
If you have concurrent multiple employers, you will get your TIN at the RDO having jurisdiction over your principal/main employer.
No local employee shall be registered or transferred in the RDO code of LTAD/ELTRD/LTD–Cebu/LTD-Davao. Hence, the registration of new LT-employees using the eReg system shall be at the local (regular) RDO where the LT-Employer’s Head Office or Branch is physically located.
In case of eREG system unavailability, the application for registration of LT-employees shall be submitted to the local (regular) RDO where the LT-Employer’s Head Office or Branch is physically located.
ABC Corporation is a Large Taxpayer-Branch (located in General Santos City) registered under LTAD 116 (RDO Code). All employees of ABC Corporation shall be registered by said corporation using the eRegistration System, if
available, using the local (regular) RDO code where the Large Taxpayer’s Branch Office is physically located and tagged accordingly. In this illustration, the eRegistration System shall tag RDO No. 110 – General Santos City as the RDO of the LT-Employees.
|New Employees |
|Employer Shall Secure TIN of Its Employees||Manual Application|
When eReg is unavailable or cannot be registered using the eReg
|Manual Application- Who Shall Visit the RDO|
|Employees of a non-Large Taxpayer Employer||Submit application to the RDO of the employer||The Employer|
|– Employees of TAMP Corporation/Individuals||– Through eReg|
|Employees of Employers using eFPS||– Through eReg|
|– Employees of non-TAMP taxpayers||– RDO or through eReg|
|Employees of LT||– Through eReg||Submit application to|
the local (regular)
RDO* of the LT Employer
Head Office or Branch, where the new employee will be assigned.
Transfer of Registration of Employees
If you will change or will have a new employer OR you are transferring from head office to another branch office (or vice versa) of the same company, you shall have your TIN/registration records be transferred to the RDO having jurisdiction over your place of residence and not to the RDO of your new employer.
Whose responsibility will my transfer of TIN/registration be? Employer or Employee?
The transfer of registration of employees shall be the responsibility of the employee. You shall submit the duly accomplished and signed BIR Form No. 1905 (Application for Registration Update/Correction/Cancellation) to the old/previous RDO where the employee is registered.
- The transfer of registration of employees shall be executed by the old/previous RDO that receives the application immediately or within twenty-four (24) hours from receipt of BIR Form No. 1905, depending on the time the application was received.
- In case the employee’s location is relatively far from and/or unable to visit the old/previous RDO for the submission of application of transfer of registration, a faxed/email copy of BIR Form 1905 with signature and valid government issued Identification Card (ID) may be accepted by the old/previous RDO to effect such request for transfer.
My employer is transferring to a new different RDO. Who will transfer my registration?
If your registration record is the same with the RDO of your employer, the transfer of your BIR registration record shall be automatically carried by your transferring-employer to its new RDO.
The transferring-employer shall require you to accomplish BIR Form No. 1905 (update form), and facilitate the mass transfer of your and other employees’ registration by submitting the update forms and list of said employees to the old RDO together with the request for transfer of registration (update form) of the said employees, excluding those employees who have been separated prior to the transfer.
Update of Registration Information
Application for any change in the registration information (BIR Form No. 1905) of an employee shall be submitted by the employee to the RDO where the employee’s TIN is registered.
TIN Card Issuance
If you are a registered employee, the issuance of the TIN Card shall be made by your respective RDO or local (regular) RDO where you are registered. No application for TIN card shall be submitted to the LTAD/ELTRD/LTD-Cebu/ LTD–Davao.
Initial request for TIN Card issuance is free. Subsequent request for issuance due to lost/damaged TIN Card shall be charged P100.00.
The RDO can implement the acceptance of TIN Card application cut-off period until 1:00PM pursuant to Revenue Regulations No. 7-2012 in order to control the voluminous application for TIN Card.
TIN Card request of employees shall be made personally (require personal appearance) by the concerned employees as a control measure to the proper issuance of TIN Card. Only the employee himself/herself shall request and receive the TIN ID card by presenting at least one valid government issued ID upon application and release of TIN ID card. In cases where the taxpayer is not available to receive the TIN Card, a Special Power of Attorney shall be issued and submitted by the authorized representative to the Revenue District Office (RDO) that will issue such TIN card, subject to the approval of the concerned Revenue District Officer.
- Those employers, who are required to use the eRegistration System but instructed its new employees to visit the RDOs with photocopied alleged eRegistration System message presented, shall be imposed a penalty of P1,000.00 per employee pursuant to Section 275 of the NIRC, as amended.
- A penalty of P1,000.00 for every instance but not to exceed P25,000.00 shall be imposed on eRegistration System users who supplied erroneous/invalid information pursuant to Section 250 of the NIRC, as amended.
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 Memorandum Order No. 37-2019
Hi, I’m Marie! I am a Certified Public Accountant by profession with an MBA Degree. A Tax Maven. I have worked with the country’s premier tax collecting agency for years. If you have any tax-related Qs, shoot away and I will answer you in a jiff!)