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BIR

Apply for a TIN

Choose the correct taxpayer type before registering through BIR.

A checklist to help you prepare

Choose the correct taxpayer route. Keep one TIN for life; a new job does not require a second TIN.

About this guide

Checking off a task does not submit an application. The listed scope and special cases determine which documents you need.

FeeTIN issuance is separate from business-related taxes and charges.
Processing timeDepends on verification and appointment availability.
Can start onlineStart on the official portal
Physical visitOnly if required for your case

Guide reviewed 2026-10-05. Save your checklist here; application and payment happen on the official service.

What you’ll need

✓
Government ID and personal email

Use an email you control and readable identity records; first-time job seekers need the applicable barangay certification.

✓
Correct form for your taxpayer category

1902: employee; 1901: self-employed/mixed income; 1904: eligible EO 98/one-time cases. Do not use EO 98 as a substitute for business registration.

Steps

1
Check for an existing TIN

Use the official ORUS verification or your existing employer/BIR record before applying.

Official service
2
Select the correct registration route

New employees coordinate with their employer. Eligible EO 98 applicants use ORUS → New Registration; businesses need the business registration route.

Official service
3
Submit identity and category records

Enter matching legal details and upload the documents required for the selected taxpayer category.

Official service
4
Keep the issued TIN and update record

Read the BIR email/decision and correct rejected records. Use the existing TIN for later employment or business updates.

Official service

Costs & charges

TIN issuance is separate from business-related taxes and charges.

Where to apply & get help

Use your confirmed appointment office. The contact below is agency support, not a branch appointment.

Ask for the RDO serving your case. Hotline availability needs confirmation following an official interruption advisory.

Phone not verified here; use official contacts.

Contact references reviewed: 2026-10-05. Call availability has not been tested.

Official sources

BIR ORUS EO 98 registration guideLast checked: 10/5/2026
BIR EO 98 and first-time job seeker requirementsLast checked: 10/5/2026
Apply for a TIN — Requirements, Costs & Steps | PH Life Assistant