Lists of TIN Requirements You Must Submit in Applying
TIN REQUIREMENTS – Here are the documents required in applying for a Tax Identification Number based on the source of income.
In the Philippines, one of the government offices is the Bureau of Internal Revenue, more popularly called BIR. It is the tax-collecting body in the country and it is the office that issues the Tax Identification Number or more popularly called the TIN.
Aside from people processing an eCAR requirements submission at the BIR, daily, there are also a lot of individuals who are at each branch for the filing of the TIN application. It is a unique set of digits certifiying that an earning individual or group adheres to the tax rules in the Philippines.
The Tax Identification Number or TIN is usually requested in applying for a loan, making a huge purchase like residential properties, securing a job, etc. It is mandated that all individuals who are earning must secure a TIN.
In getting a Tax Identification Number, the TIN requirements that must be submitted to the Bureau of Internal Revenue depends on the source of income or the employment status of the individual or group.
The BIR has set different TIN requirements among the employees, the self-employed individuals, mixed-income individuals, partnerships, and corporations. Here are the lists of the required documents in applying for a TIN to the tax-collecting bureau:
For Employees
- duly-accomplished BIR Form 1902
- valid ID issued by the government in the Philippines
- Marriage Certificate (if applicable)
For Self-Employed Individuals
- duly-accomplished BIR Form 1901
- valid ID issued by the government in the Philippines
- BIR Printed Receipts/Invoices or Final & Clear Sample of Principal Receipts/ Invoices
- BIR may request the following documents:
- Special Power of Attorney (SPA) and ID of authorized person (if the taxpayer cannot make a personal appearance)
- Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier)
- DTI Certificate (if with business name)
- Certificate of Authority (for Barangay Micro Business Enterprises (BMBE) registered entity)
- Photocopy of the Trust Agreement (for Trusts)
- Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA, and SBMA
- Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement)
For Mixed-Income Individuals
- duly-accomplished BIR Form 1901
- BIR Printed Receipts/Invoices or Final & Clear Sample of Principal Receipts/ Invoices
- valid ID issued by the government in the Philippines
- BIR may request the following documents:
- DTI Certificate (if with business name)
- Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier)
- Special Power of Attorney (SPA) and ID of authorized person (if the taxpayer cannot make a personal appearance)
- Certificate of Authority (for Barangay Micro Business Enterprises (BMBE) registered entity)
- Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA, and SBMA
- Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement)
- Photocopy of the Trust Agreement (for Trusts)
For Partnerships
- duly-accomplished BIR Form 1903
- Photocopy of SEC Certificate of Incorporation / Photocopy Certificate of Recording OR Articles of Partnerships
- BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices
- Articles of Incorporation or Articles of Partnerships
- BIR may request the following documents:
- Franchise Documents (for Common Carrier)
- Board Resolution indicating the name of the authorized representative or Secretary’s Certificate (in case of authorized representative)
- Franchise Agreement
- Memorandum of Agreement (for Joint Venture)
- Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA
- Certificate of Authority, (if Barangay Micro Business Enterprises-registered entity)
For Corporations
- duly-accomplished BIR Form 1903
- photocopy of License to Do Business in the Philippines (in case of a foreign corporation)
- BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices
- Articles of Incorporation or Articles of Partnerships
- BIR may request the following documents:
- Franchise Documents (for Common Carrier)
- Board Resolution indicating the name of the authorized representative or Secretary’s Certificate (in case of authorized representative)
- Franchise Agreement
- Memorandum of Agreement (for Joint Venture)
- Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA
- Certificate of Authority, (if Barangay Micro Business Enterprises-registered entity)