Which BIR form do I use to get a TIN?
The form follows your situation, not your preference. Start at the top of this chart and stop at the first box that fits.
Which TIN form is yours?
1Do you already have a TIN from any job, business or transaction?
If yes, do not apply again: update it with Form 1905 (address, RDO, civil status).
Employed, salary only
Form 1902
Your employer registers you through ORUS within 10 days of hiring.
Self-employed or mixed income
Form 1901
Freelancers, professionals, sole proprietors, estates and trusts in business.
Unemployed, one-time transaction
Form 1904
EO 98 (for a government transaction), first-time jobseekers, land sale, donation, estate.
2Submit through ORUS or at the RDO
Upload a government ID; the RDO approves and the TIN appears in your ORUS account.
3Get your Digital TIN ID
Free in ORUS or the eGovPH app once your email is updated.
| Who you are | Form | Main documents | Where | Fee |
|---|---|---|---|---|
| First-time employee | 1902 | Government ID showing name, address and birthdate (proof of residence if the ID has no address); your employer adds its own details | Employer files in ORUS; manually at the employer's RDO only if ORUS fails | Free |
| Alien employee | 1902 | Passport bio page with entry and exit stamps (photocopy) | Employer, through ORUS | Free |
| Freelancer, professional, sole proprietor | 1901 | Government ID (PRC ID for licensed professionals); DTI certificate for a business name; invoice sample or BIR-printed invoices | ORUS or the RDO of your business address | TIN free; ₱30 DST on the certificate of registration (no ₱500 annual fee since RA 11976) |
| Unemployed, needs a TIN for a bank or government office (EO 98) | 1904 | Government ID showing name, address and birthdate | ORUS or the RDO of your residence | Free |
| First-time jobseeker (RA 11261) | 1904 | Government ID and barangay certification as a first-time jobseeker | ORUS or the RDO of your residence | Free |
| Estate of a person who died | 1904 (estate, non-business) | Death certificate; extrajudicial settlement or affidavit of self-adjudication | RDO where the estate return is filed (the decedent's business RDO if the decedent was in business) | Free |
| Foreign national, one-time transaction | 1904 | Passport; apostilled or consularized SPA if a representative files | ORUS or the RDO | Free |
As of November 2026. Sources: Forms 1901–1904 (October 2025 ENCS), BIR Checklist of Documentary Requirements (July 2025), RMC 97-2025, RMC 75-2026 (estates). Online applicants also upload a selfie holding the ID.
How to get a TIN number online through ORUS
ORUS is the BIR's current online registration system, and the one its circulars point to for new TINs. The steps below are for an individual registering on their own (Form 1901 or 1904).
| Step | What to do | Where | Time |
|---|---|---|---|
| 1. Create an account | Sign up with an email address no other taxpayer uses, then click the verification link | orus.bir.gov.ph | A few minutes |
| 2. Choose the registration | Pick the taxpayer type (self-employed, EO 98, one-time) and fill in the form fields online | ORUS | 10–20 minutes |
| 3. Upload documents | A clear scan or photo of a government ID, a selfie of you holding that ID, plus any document your type needs | ORUS | A few minutes |
| 4. Wait for RDO approval | The RDO reviews the application and may email you for missing items | Email and ORUS | Depends on the RDO |
| 5. Get your TIN and ID | The TIN appears in your account; generate the Digital TIN ID | ORUS or eGovPH app | Same day as approval |
ORUS functions are listed in RMC 121-2023. For more on accounts and login problems see the ORUS guide.
TIN ID requirements: digital or paper card
Both are valid. The Digital TIN ID needs no trip to the BIR, which is why most people now use it.
| Digital TIN ID | Paper TIN card | |
|---|---|---|
| Cost | Free | Free the first time; ₱100 to replace |
| Where | ORUS, and the eGovPH app from 24 April 2026 | Your RDO, in person |
| Requirements | ORUS account with an updated email and a 1×1 photo upload | Form 1905, 1×1 photo, government ID; affidavit of loss if lost; personal appearance, no representative |
| Valid government ID? | Yes, verified by its QR code | Yes |
| Signature | None | Signed card |
| Who can get it | Individuals with a TIN | Individuals registered with branch code 00000 |
Sources: RMC 120-2023 (Digital TIN ID), RMC 34-2026 (eGovPH), BIR Citizen's Charter 2026 item 26 and the Checklist of Documentary Requirements.
What each TIN transaction costs
| Item | Fee in pesos |
|---|---|
| New TIN (any form) | ₱0 |
| Digital TIN ID | ₱0 |
| First paper TIN card | ₱0 |
| Lost certificate of registration | ₱30 DST |
| Replacement paper TIN card | ₱100 |
TIN verification online
ORUS has two official tools: "Online Verification of TIN" and "TIN Inquiry" (RMC 121-2023). Log in to see your own TIN and RDO, or scan the QR code on a Digital TIN ID to confirm someone else's. Treat any site that asks for your TIN plus a fee to "verify" it as unofficial; the BIR charges nothing for this.
Lost TIN ID or forgot your TIN?
| Situation | What to do | Form | Cost |
|---|---|---|---|
| Forgot the number | Log in to ORUS, or check an old payslip, Form 2316 or certificate of registration | None | Free |
| Lost the Digital TIN ID | Generate it again in ORUS or open it in the eGovPH app | None | Free |
| Lost the paper card | Apply for a replacement at your RDO in person | 1905 + affidavit of loss + 1×1 photo + ID | ₱100 |
| Lost the certificate of registration (2303) | Request a replacement from your RDO | 1905 (2 originals) + affidavit of loss | ₱30 documentary stamp |
| Discovered you have two TINs | Go to the RDO to have the extra TIN cancelled and records merged | 1905 | Penalty may apply |
Source: BIR Checklist of Documentary Requirements (July 2025) and Citizen's Charter 2026. You can also draft an affidavit of loss free on sulat.ph.
What happens if you have two TINs?
“Only one Taxpayer Identification Number (TIN) shall be assigned to a taxpayer.”
Getting a second TIN, usually by registering again at a new job, is punishable under Section 275 of the Tax Code: a fine of up to ₱1,000, imprisonment of up to six months, or both, per violation. Form 1904 now warns that possession of more than one TIN is criminally punishable. If you already have two, ask your RDO to cancel one before it surfaces in an audit or a loan application. The compromise amount the BIR charges in practice was not confirmed in an official schedule; ask the RDO.
TIN format: how many digits?
A TIN is 9 digits followed by a 5-digit branch code, 14 digits in all, written 000-000-000-00000. Individuals and a company's head office use 00000; branches are numbered 00001 upward. Current BIR forms, including Form 1904 (October 2025), print the 5-digit branch code. Older guides that say 3 digits are out of date.
Common mistakes and consequences
| Mistake | Consequence | How to avoid it |
|---|---|---|
| Applying for a new TIN at a new job | Two TINs: a criminal offence and a mess at audit | Give your existing TIN to HR; update the RDO with Form 1905 |
| Using an email already linked to another taxpayer | ORUS rejects the account | Use your own email; each taxpayer needs a separate one |
| Picking the wrong taxpayer type in ORUS | Wrong form, rejected application | Use the flow chart above; one-time and unemployed applicants choose 1904 |
| Blurry or cropped ID upload | RDO asks you to resubmit, adding days | Upload a sharp, full-page scan with all four corners |
| Paying a 'fixer' or website for a TIN | Money lost; your data exposed | The TIN is free; apply only at orus.bir.gov.ph or the RDO |
Buod sa Tagalog
Libre ang TIN at isa lang ang dapat mong hawakan habambuhay. Kung empleyado ka, ang employer mo ang magpaparehistro sa iyo sa ORUS gamit ang Form 1902 sa loob ng 10 araw. Kung freelancer o may negosyo ka, Form 1901; kung walang trabaho o para sa isang transaksyon lang, Form 1904. Libre rin ang Digital TIN ID sa ORUS at sa eGovPH app. Kung nawala ang papel na TIN card, ₱100 ang pagpapalit.
Frequently asked questions
+Can I get a TIN if I am unemployed?
Yes. File BIR Form 1904 under Executive Order 98, which lets you get a TIN to transact with a bank or a government office. Apply in ORUS or at the RDO of your residence with a government ID showing your name, address and birthdate. It is free. When you later get a job, give this same TIN to your employer.
+Is the TIN application free?
Yes. The BIR charges nothing to issue a TIN under any form, and the Digital TIN ID is free. The first paper TIN card is also free. You pay only to replace a lost or damaged paper card (₱100). Freelancers and businesses also pay a ₱30 documentary stamp on their certificate of registration, new or replacement. Anyone charging for a TIN is not the BIR.
+How do I verify my TIN number online?
Log in to ORUS at orus.bir.gov.ph and use 'Online Verification of TIN' or 'TIN Inquiry', both listed in RMC 121-2023. A Digital TIN ID can also be verified by scanning its QR code. Other verification channels, such as chat or email, were not confirmed in an official issuance, so use ORUS.
+How long does it take to get a TIN through ORUS?
Filling in the ORUS form takes about 20 minutes. The TIN is issued once the Revenue District Office approves the application, and approval time varies by RDO and by how complete your upload is. If the RDO emails you for a missing document, answer through ORUS promptly.
+Is the Digital TIN ID a valid government ID?
Yes. RMC 120-2023 recognizes the Digital TIN ID as a valid government-issued ID, verified through its QR code. It carries no signature. Since 24 April 2026 it can also be shown in the eGovPH app, where it is verified by presenting it inside the app (RMC 34-2026).
+I already have a TIN from my previous job. Do I need a new one?
No, and you must not get one. Give your existing TIN to the new employer. If the new employer belongs to a different Revenue District Office, the registration is transferred with a Form 1905 update, which can be done online in ORUS.
+Can first-time jobseekers get a TIN for free?
Yes. A TIN is free for everyone, and the October 2025 Form 1904 has a specific 'first-time job seeker' purpose. Bring the barangay certification issued under RA 11261 with a government ID. Your employer may instead register you with Form 1902 once you are hired.
+Can someone else apply for my TIN?
Yes, with a special power of attorney and the IDs of both of you; a non-resident foreign national's representative needs an apostilled or consularized SPA. Employees are registered by their employer. A paper TIN card is the exception: the BIR requires personal appearance and accepts no representative.
Sources and references
- NIRC Sec. 236 as amended by RA 11976 (Ease of Paying Taxes Act) — registration within 10 days of employment or before business starts; one TIN (checked November 12, 2026)
- NIRC Sec. 275 — penalty for violations such as obtaining more than one TIN (checked November 12, 2026)
- RMC 97-2025 — revised registration forms 1900 to 1906, October 2025 versions (checked November 12, 2026)
- BIR Form 1904 (October 2025 ENCS) — EO 98, one-time taxpayers, first-time jobseekers, estates (checked November 12, 2026)
- RMC 121-2023 — ORUS features, including TIN verification and TIN inquiry (checked November 12, 2026)
- RMC 120-2023 — Digital TIN ID (checked November 12, 2026)
- RMC 34-2026 — Digital TIN ID in the eGovPH app (checked November 12, 2026)
- BIR Checklist of Documentary Requirements (July 2025) — replacement TIN card and certificate of registration (checked November 12, 2026)
Related tools and guides
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
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