TIN Requirement for 9G Visa: New Immigration Memo

September 20, 2013

Navigating the complexities of securing a 9G visa in the Philippines demands meticulous attention to immigration and tax regulations, particularly the requirements surrounding the Taxpayer Identification Number (TIN). Operations Order No. SBM-2013-004-A, issued by the Bureau of Immigration (BI) on August 23, 2013, established stringent guidelines to streamline 9G visa applications, emphasizing proper documentation and compliance with the National Internal Revenue Code. This guide, tailored for foreign nationals and petitioning companies, outlines the essential steps and documents needed to meet these standards, incorporating updates from recent BI policies and procedures as of 2025. By adhering to these requirements, applicants can avoid common pitfalls that lead to delays or denials, ensuring a smoother path to legal employment in the Philippines.

Overview of the 9G Visa and TIN Mandate

The 9G or pre-arranged employment visa allows foreign nationals to work legally in the Philippines under a sponsoring employer. The BI’s 2013 order introduced specific TIN-related rules to address issues like multiple TINs and incomplete tax documentation, aligning with Republic Act No. 8424. Below are the key aspects of this mandate:

Single TIN Requirement: Each applicant and petitioner must have one unique TIN, as mandated by Section 236-J of the National Internal Revenue Code, to prevent discrepancies that could lead to application rejection.
The purpose of the TIN is to ensure proper tax reporting and compliance, serving as a critical identifier for both the foreign employee and the petitioning company.
Scope of Application: The rules apply to initial 9G visa applications, conversions from other visa types, and extensions, ensuring consistent tax accountability.
Enforcement: The BI strictly enforces these requirements, rejecting applications with missing or inconsistent TINs or tax documents to maintain regulatory integrity.
Relevance in 2025: The 2013 order remains active, as confirmed by current BI guidelines, making TIN compliance a foundational element of the 9G visa process.

This framework sets the stage for a rigorous application process, requiring applicants and employers to prioritize tax compliance from the outset.

Required Documents for Petitioning Companies

Petitioning companies play a pivotal role in the 9G visa process, as they must provide comprehensive documentation to demonstrate financial and tax compliance. The BI requires specific submissions to verify the legitimacy and fiscal responsibility of the employer. The following documents are essential:

Latest Income Tax Return (ITR): Submit photocopies of the company’s most recent ITR, accompanied by proof of payment, such as official receipts, bank validation slips, or BIR eFPS printouts.
General Information Sheet (GIS): A current GIS must be included, ensuring the listed TIN matches the ITR and other records to avoid discrepancies.
Certificate of Registration (Form 2303): For newly incorporated companies, provide the BIR Certificate of Registration or the latest Quarterly Income Tax Return (Form 1702Q).
Justification Letter for Financial Losses: If the ITR or audited financial statements show losses or no income tax payments, a notarized letter explaining the economic situation must accompany it.
Notarized Certification of Employees: A certification detailing the number of foreign and Filipino employees in the company, signed and notarized, is now mandatory to assess workforce compliance.

These documents ensure the BI can verify the company’s operational and tax status, reducing the risk of fraudulent or incomplete applications.

Applicant-Specific Requirements for 9G Visa

Foreign nationals applying for a 9G visa must also submit a set of documents, with the TIN being a central component for those already registered with the BIR. The following items are required to complete the application:

Consolidated General Application Form (CGAF): Submit two copies of the CGAF for Non-Immigrant Visas, fully completed and notarized, to initiate the process.
Applicant’s TIN or Proof: If applicable, provide a photocopy of the TIN card or proof of TIN issuance; new arrivals may need to apply for a TIN through the BIR as part of the process.
Latest ITR with Proof of Payment: To confirm tax compliance, include photocopies of the applicant’s most recent ITR, supported by official receipts or eFPS printouts.
Valid Passport and Visa: To verify legal entry and status, submit a photocopy of the passport’s bio page, visa page, and latest arrival stamp.
BI Clearance Certificate: A clearance certificate from the BI is required to confirm that there are no pending immigration issues, ensuring a clean application record.

These requirements underscore the importance of aligning personal tax records with immigration submissions, a process that demands precision to avoid delays.

Additional Prerequisites for a Successful Application

Beyond TIN and ITR requirements, the 9G visa process includes several procedural and regulatory steps that have evolved since 2013. These additional prerequisites are critical for a complete application:

Alien Employment Permit (AEP): Obtain an AEP from the Department of Labor and Employment (DOLE), including proof of its publication or a publisher’s certificate, before submitting to the BI.
Special Temporary Permit (STP): If applicable, a valid STP from the Professional Regulation Commission (PRC) is required for applicants in regulated professions.
Bureau of Quarantine (BOQ) Medical Clearance: Under Operations Order No. SBM-14-059-A, a medical clearance may be necessary, depending on the applicant’s circumstances.
Joint Letter Request: A joint letter from the petitioner and applicant, addressed to the BI Commissioner, must detail the employment role and visa request.
Dependent Requirements: For spouses, children with special needs, or unmarried children under 21, include separate CGAFs, proof of filiation, and clearances (e.g., BI, BOQ).

These steps reflect the BI’s holistic approach to verifying eligibility, incorporating labor, health, and family considerations into the process.

Navigating the Complexities with Professional Assistance

The 9G visa application process is intricate, with multiple agencies (BI, BIR, DOLE, PRC, BOQ) imposing overlapping requirements that can overwhelm unprepared applicants and employers. Document errors, such as mismatched TINs or missing AEPs, often lead to rejections, causing costly delays. Engaging professional services is highly recommended to ensure compliance and streamline the process. Triple i Consulting, a trusted provider of immigration and business services in the Philippines, offers expert guidance to navigate these challenges. With years of experience, our team ensures that every document, from ITRs to AEPs, meets BI standards, minimizing risks and expediting approvals. Relying on our expertise transforms a daunting process into a manageable one, safeguarding your investment in time and resources.

Key Takeaways

Securing a 9G visa requires meticulous preparation, from obtaining a single TIN to compiling comprehensive tax and immigration documents. The BI’s 2013 order remains a cornerstone of this process, reinforced by updated requirements like the AEP and notarized certifications. By adhering to these guidelines, applicants and petitioners can avoid common pitfalls, such as incomplete submissions or financial discrepancies, that lead to denials. Staying informed about evolving regulations, including post-COVID procedural adjustments, is essential for success. Triple i Consulting stands ready to assist, offering tailored solutions to ensure your application is robust and compliant, paving the way for legal employment in the Philippines.

Is Assistance Available?

Yes, Triple i Consulting provides expert support to simplify the complex 9G visa process. Contact us today to schedule an initial consultation with one of our experts: