TIN Number Requirements You Must Submit to BIR — A GUIDE

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Lists of TIN Requirements You Must Submit in Applying

TIN NUMBER REQUIREMENTS – You can check here the documents required in getting a Tax Identification Number from the Bureau of Internal Revenue (BIR).

The tax-collecting bureau in the Philippines is the Bureau of Internal Revenue. More popularly called BIR, it is one of the busiest government agencies in the country as it caters services to millions of Filipinos and thousands of people avail the different services of the government agency daily.

BIR
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During instances of residential property purchases, taxes have to be paid to the Bureau of Internal Revenue. For the transfer titles, the electronic registration document is needed and the fee is paid to the tax-collecting bureau. It has set eCAR requirements for submission at the BIR with regards to the case.

Working individuals also pay taxes to the BIR and these are usually automatically deducted from the payroll depending on the amount of the salary. Everyone who earns in the country must get a Tax Identification Number.

TIN Number Requirements
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The Tax Identification Number is popularly called TIN or TIN number. It is usually one of the requirements in a lot of processes just like in applying for a loan, buying a house or car, opening a business, etc.

The TIN certifies that a person or group is a taxpayer to the government. The TIN number requirements depend on the source of income of an individual or a group who is applying for this unique set of digits.

The Taxpayer Identification Number application not only for employed and self-employed individuals, partnerships, corporations, overseas Filipino workers (OFWs), and mixed-income individuals but as well as those who are unemployed but need the TIN for a certain transaction like a transfer of lot title.

As mentioned, the TIN number requirements depend on the source of income of the individual or group. Here is a guide that you may turn to:

For Employees

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)

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