What a TIN is and who needs one
A TIN is a permanent number issued by the Bureau of Internal Revenue. You keep the same TIN for life, across every job and business you ever have.
You generally need a TIN if you are any of the following:
- An employee starting a job
- Self-employed, a freelancer, or a professional
- Running a sole proprietorship, partnership, or corporation
- A one-time taxpayer or someone who needs a TIN only for a government or bank transaction (for example opening certain accounts)
Important: it is illegal to have more than one TIN. If you think you already have one (for example from a past employer), do not apply again. Recover the existing number instead.
Which BIR form you use
The right form depends on why you need the TIN:
- BIR Form 1902, for employees earning purely compensation income. Your employer often processes this for you.
- BIR Form 1901, for self-employed individuals, professionals, and mixed-income earners.
- BIR Form 1904, for one-time taxpayers and people registering under E.O. 98 (a TIN needed mainly to transact with a government office).
Where and how to register
Your TIN is registered with the Revenue District Office (RDO) that has jurisdiction over your address, or over your employer's address if you are an employee.
The BIR also offers online registration through its Online Registration and Update System (ORUS), which lets many applicants apply without going to the office in person.
The TIN itself is free. Be careful with any service or person that asks for payment to get you a TIN, since the number is issued at no cost.
After you get your TIN
Keep your TIN somewhere safe and use the same one everywhere. When you change jobs, move address, or start a business, you may need to update your registered RDO rather than apply for a new number.
Need the exact current documents, the right RDO for your address, or the latest online steps? Ask AskOnward and get an answer grounded in the official BIR rules.