TIN ID Requirements for Every Taxpayer Type (2026)

Applying for a TIN ID in the Philippines starts with preparing the right TIN ID Requirements. The Bureau of Internal Revenue (BIR) requires different documents depending on your situation. Using the wrong form or missing a document means your application gets rejected on the spot.

Check TIN Requirements

Complete checklist for every taxpayer type. Be 100% audit-ready before your BIR application.

What is a TIN ID?

A Tax Identification Number (TIN) ID is a government-issued card that proves your registration with the Bureau of Internal Revenue. It is required for banking, passport applications, employment, and all government transactions in the Philippines.

You need a TIN ID to open a bank account, process a passport or NBI clearance, start a new job, register a business, buy or sell property, or transact with any government agency. It is one of the most widely accepted and TIN-valid ID slips in the Philippines.

Universal Requirements — Everyone Needs These

Valid Government ID

Original + Photocopy

Must be original, not expired. Photocopied on A4 paper.

PSA Birth Certificate

Original + Photocopy

Must be PSA-issued. Local civil registrar copies are NOT accepted.

Correct BIR Form

Based on Taxpayer Type

Form 1902 (employees), 1901 (self-employed), 1904 (one-time/students).

Documents Every TIN ID Applicant Needs

These are the basic documents required for all applicants, regardless of taxpayer type.

Accomplished BIR application form (form number depends on your type, covered below)
One valid government-issued ID (original plus photocopy)
PSA Birth Certificate (original plus photocopy)
Community Tax Certificate or Cedula from your barangay or city hall
One recent 1×1 ID photo (white background, no eyeglasses)
Marriage Certificate from PSA (required for married women whose ID still shows maiden name)

Accepted valid IDs:

PhilSys National ID
Passport
Driver’s license
UMID (SSS or GSIS card)
Voter’s ID
PRC ID
Postal ID (issued 2016 onwards)
NBI clearance
Seaman’s Book or Seafarer’s Record Book

No valid ID yet? You can use two secondary IDs such as a school ID plus a barangay certificate, or an SSS card plus a postal ID. Together, they must show your full name, date of birth, and address.

TIN ID Requirements by Taxpayer Type

Your taxpayer type determines which BIR form you fill out and what additional documents you need. Find your type below.

For New Employees: BIR Form 1902

You use BIR Form 1902 if you are starting your first job and do not have a TIN yet. Your employer usually files this on your behalf within 10 days of your hiring date.

Required documents:

Accomplished BIR Form 1902
PSA Birth Certificate (photocopy)
One valid government-issued ID (original plus photocopy)
Marriage Certificate (for married women, PSA copy)
1×1 ID photo
Important: If your employer has not filed Form 1902 for you yet and you need a TIN urgently, file it yourself at the RDO covering your employer’s office address.

For Freelancers, Professionals, and Self-Employed: BIR Form 1901

You use BIR Form 1901 if you are a freelancer, virtual assistant, online seller, consultant, or licensed professional such as a doctor, lawyer, engineer, or accountant.

Required documents:

Accomplished BIR Form 1901
PSA Birth Certificate (photocopy)
One valid government-issued ID (original plus photocopy)
Proof of address: barangay certificate, lease contract, or property title
DTI Certificate of Business Name Registration (only if using a trade name)
Marriage Certificate (for married women, PSA copy)
1×1 ID photo

If you are a licensed professional, add these:

PRC ID (current and valid, original plus photocopy)
Professional Tax Receipt (PTR) from your Local Government Unit

If you are a mixed-income earner (employed plus freelancing), add these:

Certificate of Employment from your current employer
Latest Income Tax Return (if you have one)

For Students, Unemployed, and OFWs: BIR Form 1904

You use BIR Form 1904 if you are a student, an unemployed individual, or an OFW who needs a TIN to open a bank account, process a government ID, or register a SIM card. This is also called an EO 98 registration.

Required documents:

Accomplished BIR Form 1904
PSA Birth Certificate (photocopy)
One valid government-issued ID (original plus photocopy)
Community Tax Certificate or Cedula
1×1 ID photo
Note: You do not need to be employed to apply for a TIN using Form 1904. Any Filipino with a valid ID and a PSA Birth Certificate can apply.

For One-Time Property or Estate Transactions: BIR Form 1904

You also use Form 1904 if you need a TIN specifically for selling property, donating assets, or settling an inheritance. These are called one-time taxpayer transactions.

Prepare the basic document checklist above plus the applicable transaction document below.

Transaction Type	Additional Document Needed
Selling real property	Deed of Sale or Contract to Sell
Selling shares of stock	Stock Certificate or Deed of Transfer
Donating property	Deed of Donation
Settling an estate	PSA Death Certificate of the deceased
Extrajudicial settlement	Extrajudicial Settlement or Affidavit of Self-Adjudication

For Corporations and Partnerships: BIR Form 1903

You use BIR Form 1903 if you are registering a corporation, partnership, cooperative, or any other business entity that is not a sole proprietor.

Required documents:

Accomplished BIR Form 1903
SEC Certificate of Incorporation or Certificate of Partnership
Articles of Incorporation or Articles of Partnership
Corporate By-Laws
Mayor’s Permit or Business Permit
Barangay Clearance
Lease contract or proof of business address
Valid government-issued ID of all incorporators or partners
Board Resolution authorizing an officer to register on behalf of the corporation

For sole proprietors registering a business:

DTI Certificate of Business Name Registration
Mayor’s Permit and Barangay Clearance
Proof of business address
Valid government-issued ID of the owner

For Foreign Nationals

Foreign nationals living or working in the Philippines are required to register with the BIR and get a TIN just like Filipino taxpayers.

Required documents:

Valid passport (photo page and visa page, original plus photocopy)
Alien Certificate of Registration (ACR I-Card) if available
Alien Employment Permit or Special Work Permit (for employed foreigners)
Proof of Philippine residential or office address
Employment Contract or Certificate of Employment (for employed foreigners)
Which form to use? Foreign nationals who are employed use BIR Form 1902. Those who need a TIN only for a one-time transaction or government requirement use BIR Form 1904.

Requirements for Lost or Damaged TIN Card Replacement

If your physical TIN card is lost or damaged, you need a different set of documents.

Required documents:

Accomplished BIR Form 1905
Notarized Affidavit of Loss (for lost cards only)
Valid government-issued ID (original plus photocopy)
BIR Form 0605 as proof of payment of the PHP 100 replacement fee

Faster option: Skip the replacement process entirely and generate a free Digital TIN ID through ORUS at orus.bir.gov.ph. It is legally valid under RMC No. 120-2023, available in minutes, and can never be lost because it is saved on your phone.

How to Apply for a TIN ID Online via ORUS

Follow these steps to apply for a Digital TIN ID through ORUS without leaving your home.

Go to orus.bir.gov.ph and click New Registration

TIN ID Apply

Select your taxpayer type: Individual, Non-Individual, or EO 98
Create your ORUS account using an active email address
Open your inbox and click the email verification link from ORUS
Log in and complete your applicable BIR form (1901, 1902, or 1904)
Upload a clear photo of your valid ID and a selfie holding your valid ID
Pay the PHP 30 Documentary Stamp Tax via GCash, Maya, or online banking
Submit and wait for your TIN via email (same day to 1 business day)
Log back in to ORUS and go to Registration Services
Click the Digital TIN ID Application and download your ID as a PDF instantly

Common Reasons TIN ID Applications Get Rejected

Avoid these mistakes to make sure your application is accepted the first time.

Submitting an expired, valid ID as your primary identification document
Name on the application form does not match the name on your valid ID exactly
PSA Birth Certificate is missing from the submission
Using the wrong BIR form for your taxpayer type
Affidavit of Loss is not notarized for TIN card replacement requests
Photos or documents uploaded on ORUS are blurry or not fully readable
Submitting at the wrong RDO for your residential or business address
Applying for a second TIN when one already exists in your name

FAQs

A first-time TIN application and the Digital TIN ID are both completely free. ORUS applicants pay only a PHP 30 Documentary Stamp Tax. The PHP 500 Annual Registration Fee has been permanently waived since January 22, 2024 under RMC 14-2024. The only fee that applies is PHP 100 for replacing a lost or damaged physical TIN card.

Yes. A TIN ID is issued only after your TIN is assigned by the BIR. If you do not have a TIN yet, submit the appropriate BIR registration form first (1901, 1902, or 1904) to get your TIN. Once your TIN is issued, you can immediately generate your Digital TIN ID through ORUS or request a physical TIN card at your assigned RDO on the same visit.

New employees need an accomplished BIR Form 1902, PSA Birth Certificate, one valid government-issued ID with photocopy, and a 1×1 ID photo. Your employer usually files this on your behalf within 10 days of your hiring date. If your employer has not done so, submit Form 1902 yourself at the RDO covering your employer’s office address.

You need an accomplished BIR application form, one valid government-issued ID with photocopy, a PSA Birth Certificate, a Community Tax Certificate or Cedula, and one recent 1×1 ID photo. Married women whose ID still shows their maiden name must also bring a PSA Marriage Certificate. The specific BIR form depends on your taxpayer type.

Conclusion

The TIN ID requirements in the Philippines are straightforward once you know your taxpayer type. Employees need Form 1902, freelancers and professionals need Form 1901, students and unemployed individuals need Form 1904, and corporations need Form 1903. In all cases, a valid government-issued ID and a PSA Birth Certificate are the two documents you must always have ready.

For the fastest result in 2026, apply through ORUS at orus.bir.gov.ph. Your Digital TIN ID is free, legally valid, and available within one business day with no RDO visit required. For any questions, contact the BIR at (02) 8538-3200 or email contact_us@bir.gov.ph, Monday to Friday, 8:00 AM to 5:00 PM.

TIN ID Requirements for Every Taxpayer Type (2026)