2021 Guide: Getting a BIR/TIN ID in Cebu

Being employed in the Philippines means that you need to secure a TIN or a Tax Identification Number (TIN) from the BIR or Bureau of Internal Revenue. Moreover, securing a TIN is not limited to employees but those who wish to start a business or a corporation.

It should be noted that most companies these days are the ones who would process their employees’ TIN after filling up some forms but if you want to do it yourself, following these steps can get you started.

Who Can Apply for a TIN

Certain individuals and entities can only secure TIN as long as they belong to the category below:

1. Self-employed and mixed income individuals
2. Individuals or employees earning purely compensation income
3. Corporations, partnerships, including government agencies and instrumentalities (GAI), Local Government Units (LGUs)
4. One time taxpayers with no previously issued TIN
5. Persons registering under Executive Order 98 (those securing TIN to transact with government offices.
6. Estates and trusts

Requirements

Depending on your classification, the requirements and steps may vary in securing your TIN. Read carefully below the classifications of individuals and entities on how to secure your TIN as well as the documents needed.

FOR SELF EMPLOYED AND MIXED INCOME INDIVIDUALS

1. Filled-up BIR Form 1901
2. Photocopy of Mayor’s Permit, or duly received Application for Business Permit if still on process
3. NSO Birth Certificate
4. Marriage Contract (if applicable)
5. Professional Regulation Commission ID (if applicable)
6. Occupational Tax Receipt or Professional Tax Receipt
7. Contract or Company Certificate of Employment
8. Other documents which may include the following, if applicable:
9. Contract of Lease
10. DTI Certificate of Registration for Business Name
11. Proof of registration/permit to operate from economic development authorities
12. Franchise agreement
13. Sworn statement of capital
14. Working permit for non-resident
15. Waiver of husband to claim additional exemption
16. NSO Birth Certificate of declared dependents

FOR INDIVIDUALS EARNING PURELY COMPENSATION INCOME

1. Filled-up BIR Form 1902
2. NSO Birth Certificate or any valid ID bearing applicant’s complete name, birth date and signature
3. Certificate of Employment
4. Marriage Contract (if applicable)

FOR CORPORATIONS AND PARTNERSHIPS including GOCCs, GAI and LGUs

1. Filled-up BIR Form 1903
2. Certificate of Registration issued by the Securities and Exchange Commission (SEC); articles of incorporation/partnership
3. Mayor’s Permit
4. Other documents which may include the following, if applicable:
5. Contract of lease
6. Certificate of authority if Barangay Micro Business Enterprise registered
7. Franchise agreement
8. License to do business in the Philippines, if a resident foreign corporation
9. Proof of registration from economic development authorities

For cooperatives, a copy of Certificate of Registration from Cooperative Development Authority

• For GOCCs, GAI and LGUs; copy of the Unit of Agency’s Charter

FOR ONE TIME TAXPAYERS (WITH NO PREVIOUSLY ISSUED TIN)

1. Filled-up BIR FORM 1904
2. NSO Birth Certificate or any valid ID bearing the applicant’s complete name, address, birth date, and signature
3. Marriage Contract, if applicable

Procedure for Applying TIN

For Self Employed and Mixed Income Individuals

1. Fill up BIR form 1901 submit it along with other requirements needed by the RDO.
2. At the Authorized Agent Banks of the RDO, pay the annual registration fee of Php 500.

3. Pay the Documentary Stamp Tax (Php15) and other certification fees as may be deemed necessary.
4. Wait for the RDO to issue your Certificate of Registration.

For Individuals Earning Purely Compensation Income

1. Fill up BIR form 1902 provided and submit it along with other requirements needed by the employer.
2. The employer will then fill in the necessary sections of the form.
3. The form will then be forwarded to the RDO having jurisdiction over the place of work where the employee is expected to report.

For Corporations and Partnerships

1. Fill up BIR form 1903 and together with the required documents, submit it to the Revenue District Office or RDO.
2. At the Authorized Agent Banks of the RDO, pay the annual registration fee of Php 500.

3. Pay the Documentary Stamp Tax (Php15) and other certification fees as may be deemed necessary.
4. Wait for the RDO to issue your Certificate of Registration.
5. For corporations, Documentary Stamp Tax on the Articles of Incorporation must be paid within 5 days after the close of the month following the date of issuance of the same Articles.

For One Time Taxpayers

1. Fill up BIR form 1903 and together with the required documents, submit it to the Revenue District Office or RDO.
2. Be informed that there for one-time taxpayers, there may be different steps. depending on the jurisdiction and nature of the transactions. To be sure ask the officers available for the proper procedure.

Revenue District Offices in Cebu

• REVENUE DISTRICT NO. 80 (RDO-80) – Revenue District Office No. 80 – Mandaue City
• REVENUE DISTRICT NO. 81 (RDO-81) – Revenue District Office No. 81 – Cebu City North
• REVENUE DISTRICT NO. 82 (RDO-82) – Revenue District Office No. 82 – Cebu City South
• REVENUE DISTRICT NO. 83 (RDO-83) – Revenue District Office No. 83 – Talisay, Cebu

Securing a TIN is a basic requirement and an individual should only get theirs once. Having more than one can be held as a criminal offense, and having granted this number is a privilege.