BIR

Apply for a TIN

Choose your situation to see the documents, cost and steps that apply to you.

Your situation

For a covered transaction requiring a TIN, without registering a business or employment. Describe the transaction truthfully.

Cost / amount:: TIN issuance: free
A TIN is permanent; do not pay a fixer or apply for a duplicate
Processing time:: ORUS shows submission / validation status; keep the application reference
An identity mismatch or existing TIN must be resolved before a new application can proceed
How to start:: Use the EO 98 option in ORUS or the responsible Revenue District Office

Where to apply

The RDO responsible for your residence, or the supported ORUS route. An RDO is a Revenue District Office.

Correct registration form: BIR Form 1904
Use the corresponding online application or current paper form. Do not use the business form for a non-business application.
Government identity document showing your details
Follow the form’s identity checklist. For a foreign applicant, use the passport / immigration evidence required for that category.
Purpose and supporting record for the transaction
Prepare the evidence of the EO 98 transaction and your complete address / contact details.

1
Check for an existing TIN
Recover an existing TIN instead of applying for another one.
2
Submit the correct registration category
Complete the form and upload / present the required identity evidence; retain the reference.
Open the official service
3
Confirm the issued TIN and save the record
Check your name and birth date. A TIN alone is not a business permit or permission to operate.

These are agency support contacts. Your appointment confirmation identifies your receiving office.

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

A new notice does not automatically mean the checklist has changed.

Official sources & guide details

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

Guide reviewed: 2026-10-05

What to bring

Correct registration form: BIR Form 1904

Use the corresponding online application or current paper form. Do not use the business form for a non-business application.

Government identity document showing your details

Follow the form’s identity checklist. For a foreign applicant, use the passport / immigration evidence required for that category.

Purpose and supporting record for the transaction

Prepare the evidence of the EO 98 transaction and your complete address / contact details.

How to apply

Check for an existing TIN

Recover an existing TIN instead of applying for another one.

Submit the correct registration category

Complete the form and upload / present the required identity evidence; retain the reference.

Confirm the issued TIN and save the record

Check your name and birth date. A TIN alone is not a business permit or permission to operate.

Help & contacts

These are agency support contacts. Your appointment confirmation identifies your receiving office.

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