BIR New Taxpayer Identification Number System

The new TIN replaces TANs, VAT registration numbers, non-VAT registration numbers, and withholding tax agent I.D. numbers.
The TIN format consists of a nine (9) digit numeric code.
A TIN Card and pre-printed labels are issued to all taxpayers as mandated by Section 236 of the National Internal Revenue Code (NIRC).
Taxpayers previously issued TANs and required to have TINs will be notified or must apply for TINs.
Certain categories of taxpayers will not be assigned new TINs based on BIR’s determination.
New businesses, professional practitioners, new employees, and overseas contract workers are required to apply for TINs through designated agencies.
Lost or insufficient TIN cards and labels can be replaced or replenished upon application.
Centralized generation of TINs is handled by Revenue Information Systems Services, Inc. (RISSI).
Continuous updates of the TIN masterfile are performed by RISSI based on taxpayer submissions.

Obtain application forms from the nearest Revenue District Office (RDO) or RISSI.
Carefully complete and submit forms.
Secure claim stubs for scheduled issuance of TIN ID cards and labels.
Collect TIN ID Card and labels on the scheduled date.

Submit a letter-request indicating name, address, birth/incorporation date, and reasons for replacement or replenishment.
Obtain claim stub and receive the TIN ID Card or labels on the scheduled release date.

Secure blank application forms for employees or Overseas Contract Workers (OCWs).
Submit completed applications to RDO or RISSI.
Distribute TIN ID Cards and pre-printed labels to employees or OCWs.
Return unclaimed cards/labels to RDO within 15 days.

Receive and process applications or replacement requests.
Verify taxpayer category and supporting documents (business permits, payment receipts, trust documents, etc.).
Log received applications and issue claim stubs.
Forward applications to RISSI (except replacements).
Release TIN ID Cards and labels to taxpayers.
Monitor unclaimed TIN cards and return these to RISSI after 45 days.
Request extra blank TIN cards and labels from RISSI.

Receive and verify applications.
Issue claim stubs with release dates.
Generate TINs and print corresponding ID cards and pre-printed labels according to taxpayer category:
- Single proprietorships, estates, trusts: 17 labels/year.
- Corporations, partnerships: 20 labels/year.
- Withholding tax agents: 13 labels/year.
- Employees and OCWs: 1 label/year.
Release ID cards and labels upon presentation of claim stub.

Update the TIN masterfile regularly based on submitted documents and unclaimed TIN cards.
Provide monthly and semi-annual reports to the RDOs.
Supply RDOs with extra blank TIN cards and labels.

This Order supersedes all inconsistent prior revenue issuances or portions thereof.
The Order takes effect immediately upon approval on July 3, 1991.