Getting a TIN as an Individual

Who Needs a TIN

Under the Tax Code (the National Internal Revenue Code), anyone who must file a tax return, statement or other paper with the BIR needs a TIN. In everyday life, that means:

• employees, including first-time job seekers starting their first job;
• self-employed people and professionals: freelancers, online sellers, sari-sari store owners, doctors, lawyers and the like;
• people with a one-time transaction with the BIR, such as selling or donating land, paying estate tax for a family member, or winning a prize that is taxed; and
• people who have no taxable income but are asked for a TIN by a government office or a bank. Executive Order No. 98 (EO 98, 1999) lets government offices require a TIN, so the BIR issues TINs for this purpose too.

If you already had a TIN at any time, even from a job years ago, you do not apply again. You update the old record instead (see below).

Which Form Fits You

The BIR revised its registration forms in October 2025. Download the current version from the BIR website, or fill it in online through ORUS, so you do not use an old form the RDO will not accept.

Registering Online Through ORUS

ORUS (Online Registration and Update System) is the BIR's website for registering and updating your record. The BIR describes it as covering TIN issuance for people registering under EO 98 and for one-time transactions, business registration, updates such as a change of address or civil status, TIN verification and the Digital TIN ID.

1. Create an ORUS account with your email address and verify it.
2. Choose the registration that fits you and fill in your personal details. Type your name exactly as it appears on your Birth Certificate and IDs.
3. Upload the documents asked for, usually a valid ID or your PSA Birth Certificate.
4. Wait for the BIR's email. Your TIN is assigned to the RDO that covers your address (or your business address).

Employees are often registered by their employer, who has its own ORUS employer account for new hires. Ask HR first. If they ask you to get the TIN yourself, register under Form 1902 or go to the RDO for your address.

Self-employed people register the business too, which means more steps: books of accounts, invoices and the right tax type. See registering a small business.

The Digital TIN ID

Since November 2023, the BIR has issued a Digital TIN ID through ORUS under Revenue Memorandum Circular No. 120-2023. What the BIR says about it:

• It is free, and you can generate it yourself once you have a TIN and an ORUS account. The BIR warns against people selling TIN IDs online.
• It must be honored as a valid government-issued ID by government offices, local governments, employers and banks, subject to checking.
• Anyone can check that it is real by scanning its QR code. It does not need a signature.
• To use it, the email address on your BIR record must be correct. If it is not, update it with your RDO first.
• Upload a clear, recent photo of yourself. The BIR says unrelated photos are not accepted and can be penalized.

The older physical TIN card is still valid proof of your TIN, and a Digital TIN ID holder does not need one. Whether an RDO still prints physical cards varies, so ask your RDO if you want one.

One TIN for Life

The Tax Code says a taxpayer should have only one TIN. Getting more than one is a violation that can be punished with a fine, jail or both. It also causes real problems: tax withheld under one TIN does not show under the other, and you may be asked to clear both records later.

People most often end up with two TINs when a new employer registers them without checking. Tell every new employer your existing TIN. If you have lost it, you can ask your RDO or use the BIR's TIN verification and inquiry channels, which ask for proof of identity.

If you already have two TINs, go to your RDO and ask for the extra one to be cancelled and the records merged. Bring your IDs and any documents showing both numbers.

Keeping Your Record Up to Date

• Changed your name (for example, after marriage) or civil status: update it using Form 1905 or through ORUS. Bring your PSA Marriage Certificate.
• Moved or changed jobs to another city: update your address. Employees can usually transfer their registration to the RDO for their new address or employer.
• Went from employee to freelancer: you keep the same TIN and update your registration to self-employed using Form 1901.
• Going abroad for work or to live: your TIN stays the same. Update your address if you will have Philippine income or property transactions.