Policies on the New TIN 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.
Procedures for New Taxpayer Applicants
- 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.
Procedures for Replacement or Additional TIN Requirements
- 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.
Responsibilities of Employers and POEA
- 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.
Role and Functions of the Revenue District Office (RDO)
- 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.
Functions and Responsibilities of RISSI
- Direct Applications:
- 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.
- Applications via RDO:
- Receive and log applications.
- Generate TINs and print cards/labels.
- Deliver printed materials to respective RDOs within 3 working days.
- 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.
Repealing and Effectivity
- This Order supersedes all inconsistent prior revenue issuances or portions thereof.
- The Order takes effect immediately upon approval on July 3, 1991.