All businesses in the Philippines and all persons juridical or individual are required to apply for a Tax Identification Number or TIN, from the Bureau of Internal Revenue BIR. For Individuals it is important to register so that you or your employer can pay your withholding and income tax. For Employers it is important to register with the BIR and receive your Certificate of Registration to show you have filed with the Tax Authority. Employers are responsible for paying their employees withholding tax and filing with the BIR. When you register a corporation, partnership, branch office, representative office, or a regional headquarters, the SEC with supply you already with a TIN, however you are not registered with the BIR unless you receive your certificate of registration.

Once registered the BIR requires that annual filing to show that you are tax compliant. If your annual income is more than 720,000 P you are required to keep books with a registered CPA.

Application for TIN can be accomplished in the same day if the documents are correct. Contact Triple i Consulting for you tax inquiries.

Requirements

a. For Individual-Employee

• Filling of BIR Form 1902 (Application Form)

• Authenticated Photocopy of the Birth certificate,

• Marriage Contract (if applicable) or any valid identification document showing the name, address, proof of birth date and signatures of the applicant Waiver of husband to claim additional exemption, if applicable

• Valid company ID or Certificate of Employment

b. For Individual-Single Proprietor/Professional

• BIR Form 1901 (Application Form)

• BIR Form 0605 (Payment of Registration Fee)

• Notarized Photocopy of the DTI Certificate of Registration of Business Name

• Authenticated Photocopy of the Mayor’s Permit / PTR issued by LGU

• Authenticated Photocopy of the Birth certificate, Marriage Contract (if applicable)

• Sketch design of Business Address

• Photocopy of the Leased Contract, If Applicable

c. For Corporation or General Partnership

• BIR Form1903(Application Form)

• BIR Form 0605 (Payment for Registration Fee)

• BIR Form 2000(payment of Documentary Stamps)

• Authenticated Photocopy of SEC Registration & Articles of Incorporation/Articles of Partnerships

• Authenticated Photocopy of the DTI Registration of business trade name, if applicable

• Authenticated Photocopy of the Mayor’s Permit or License to do business in the Philippines, in case of resident foreign corporation

• Authenticated Photocopy of the Franchise agreement, if applicable

• Certificate of Authority, if BMBE registered entity

• Sketch of Business Address

• Lease Contract, If Applicable

Procedure

a. Individual-Employee

• Accomplish the Application Forms and attach all the requirements listed that are applicable

• Application must be certified by the employer and file with the nearest Revenue District Office where the principal place of business is located.

• Claim TIN provided that all the necessary requirements are submitted.

b. For Individual-Single Proprietor, Professional, Corporation, or General Partnership

• Accomplish Application Form and attach all the documentary requirements listed

• File with the Revenue District Office where the principal place of business is located .

• Claim TIN and pay registration fee of P500.00 with the Authorized Agent Bank(AAB)

• Submit photocopy of BIR Form 0605 and claim your Certificate of Registration (COR-BIR Form 2303)

TIN Registration is a very a quick process and can be accomplished in the same day. Certificate of Registration can be accomplished in 3-4 days with all requirements met.