What the TIN is
The TIN is the number Bureau of Internal Revenue (BIR) assigns to a taxpayer in the Philippines. It follows you across every tax you deal with: VAT, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Bureau of Internal Revenue (BIR) by this number.
Who needs one
Every employee, self-employed person and business; one TIN per person for life.
How to register, step by step
- Register through ORUS (BIR Online Registration and Update System) or at your Revenue District Office; employees are usually registered by their first employer.
- Self-employed: file BIR Form 1901 with your DTI business name registration and ID; corporations file Form 1903 after SEC registration.
- Collect the Certificate of Registration (Form 2303). The annual registration fee was abolished in 2024 under the Ease of Paying Taxes Act.
- Have invoices printed by a BIR-accredited printer with an Authority to Print, or use a registered computerised accounting system.
Documents, cost and how long it takes
A self-employed person or professional registers with the BIR on or before the start of business, which means within 30 calendar days of the Mayor's Permit or professional tax receipt, or of the DTI business name certificate. The documents are BIR Form 1901 (two originals), one government-issued ID showing name, address and birth date (a PRC ID plus another ID for regulated professions), and either a purchased BIR Printed Invoice or a sample of the business's own invoice. According to the BIR Citizen's Charter 2026, the online route through the Online Registration and Update System (ORUS) takes 3 days and the walk-in route at the Revenue District Office takes 1 day. The only fee is a ₱30 documentary stamp tax, plus the printing cost of the BIR Printed Invoice if that is bought. The TIN and the Certificate of Registration (COR) are released at the end.