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Getting a TIN for Government Transactions (E.O. 98)

TIN1 min readUpdated May 25, 2026

Not everyone who needs a TIN is an employee or a business owner. If you only need one to transact with a government agency, Executive Order 98 covers your case. Here is how it works.

What E.O. 98 covers

Under Executive Order 98, anyone dealing with government agencies, government-owned corporations, and local government units must include a TIN on the forms, permits, licenses, clearances, and documents they get from these offices.

So you may be asked for a TIN even if you do not earn taxable income.

How to get this TIN

In general:

  • Apply using BIR Form 1904, the form for one-time taxpayers and those registering under E.O. 98.
  • Apply at the Revenue District Office that covers your address.
  • Bring a valid ID and the supporting documents the RDO requires.

Important reminder

This is still subject to the one-TIN rule. If you already have a TIN from past employment, do not apply for a new one. Recover and reuse it.

Ask AskOnward if you are unsure whether you already have a TIN.

Have a specific question?

Ask AskOnward and get an answer grounded in the official BIR rules, with the current forms, fees, and steps for your situation.

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Frequently asked questions

What is a TIN under E.O. 98?
It is a TIN issued to people who need one mainly to transact with government agencies, even if they are not employed or running a business. It is applied for using BIR Form 1904.
Which form is used for an E.O. 98 TIN?
BIR Form 1904, used for one-time taxpayers and persons registering under Executive Order 98.
Can I get a second TIN under E.O. 98 if I already have one?
No. Each person may have only one TIN for life. If you already have a TIN, recover and reuse it instead of applying again.

Related guides

This guide is for general information and is not affiliated with the government. For official forms and the latest rules, see the Bureau of Internal Revenue at bir.gov.ph.