Getting a BIR TIN Number for Business

A Tax Identification Number (TIN) is a unique identifier issued by the Bureau of Internal Revenue (BIR) in the Philippines, essential for accurate and timely tax payments and required for various transactions such as business registration, permit applications, voter registration, and opening bank accounts.

Find out who needs this number, including self-employed individuals, mixed-income earners, employees, and corporations. 

Learn the necessary documents and steps for businesses to obtain a TIN, helping you comply with tax obligations and ensuring smooth interactions with government agencies. 

Whether you are an individual or a business, understanding and acquiring this number is essential for seamless operations and legal compliance in the Philippines.

TIN for businesses

Understanding TIN for Businesses

A Tax Identification Number is a unique identifier issued by the Bureau of Internal Revenue (BIR) to individuals and organizations.

Its main purpose is to ensure accurate and timely tax payments.

This number helps in identifying taxpayers when filing tax returns, tracking tax obligations, and monitoring payments.

Much like other important numbers such as the Social Security System (SSS) number, PhilHealth number, and Pag-IBIG number, the TIN is important for dealings with government agencies.

It is also a requirement for various transactions, including permit applications, voter registration, opening bank accounts, and vehicle registration with the Land Transportation Office (LTO).

Additionally, having this number is a prerequisite for obtaining a TIN ID card, which is a valid ID in the Philippines.

Who Needs a TIN?

In the Philippines, anyone earning income, whether a Filipino citizen or a foreign national, is obligated to pay taxes and must register with the BIR to acquire this number.

Non-taxpayers may also need a TIN under Executive Order (EO) 98 when engaging in transactions with the government or financial institutions.

Here are some categories of individuals and organizations that should apply for a TIN if they haven’t already:

  • Self-employed individuals (including freelancers, online sellers, sole proprietors, and professionals)
  • Mixed-income earners (employees with additional income from freelancing, entrepreneurship, or professional services)
  • Estates and trusts (local or foreign)
  • Employees in the Philippines (local or foreign)
  • Corporate taxpayers in the Philippines (Filipino-owned or foreign-owned, including corporations, partnerships, cooperatives, NGOs, and homeowners associations)
  • Individuals registering under EO 98 to conduct transactions with government offices (including unemployed Filipinos and tax-exempt Overseas Filipino Workers)
  • One-time taxpayers (those paying capital gains tax, donor’s tax, estate tax, or tax on winnings for the first time)

TIN Requirements for Businesses

To obtain a TIN for corporations and partnerships, follow these steps and prepare the necessary documents:

  1. Complete BIR Form 1903 (Application for Registration for Corporations/Partnerships).
  2. Provide a photocopy of the SEC Certificate of Incorporation, Certificate of Recording (for partnerships), or License to Do Business in the Philippines (for foreign corporations).
  3. Submit Articles of Incorporation or Articles of Partnerships.
  4. Furnish BIR Printed Receipts/Invoices or a final and clear sample of Principal Receipts/Invoices.
  5. Include other relevant documents as applicable, such as:
    • A Board Resolution designating the authorized representative or a Secretary’s Certificate (for authorized representatives)
    • Franchise documents (for common carriers)
    • Memorandum of agreement (for joint ventures)
    • Franchise agreements
    • Certificates of authority (for Barangay Micro Business Enterprises-registered entities)
    • Proof of registration/permit to operate with specific agencies
    • Relevant documents for cooperatives, government-owned entities, and homeowners associations

How to Get a TIN for Corporations and Partnerships

Here’s a step-by-step process to acquire a TIN for corporations and partnerships:

  1. Visit the Revenue District Office (RDO) with jurisdiction over your head or branch office.
  2. Submit the TIN requirements to the New Business Registrant Counter (NBRC).
  3. Pay the necessary BIR fees, including the annual registration fee and the documentary stamp tax. If you print your receipt/invoice elsewhere, apply for an Authority to Print.
  4. Attend the scheduled initial briefing for new business registrations at the RDO.
  5. Receive essential documents, including:
    • The Certificate of Registration (BIR Form 2303)
    • Notice to Issue Receipt/Invoice
    • BIR-printed receipts/invoices or Authority to Print (if applicable)
    • A received copy of BIR Form 1901
    • Proof of payments

Tips for Applying TIN for Businesses

  1. Prepare Early: Start gathering your documents early to avoid delays. Make sure all forms and certificates are complete and accurate before heading to the RDO.
  2. Understand the RDO Jurisdiction: Ensure you visit the correct RDO with jurisdiction over your head office or branch. This will prevent unnecessary trips and rejections.
  3. Stay Informed on Fees: Be aware of all the necessary fees, such as the annual registration fee and documentary stamp tax. Have the exact amounts ready to streamline the process.
  4. Attend Briefings: Don’t skip the initial briefing sessions for new business registrations. These sessions provide valuable information on compliance and ongoing obligations.
  5. Keep Copies of Documents: Always keep photocopies of all submitted documents and official receipts. These can be significant if there are discrepancies or follow-up requirements.
  6. Consult Professionals: If you are unsure about any part of the process, consider consulting a tax professional or legal advisor. They can provide expert guidance and ensure compliance.

Deadline for TIN Registration for Corporations and Partnerships

Non-individual taxpayers must apply for this number on or before commencing their business operations or within 30 calendar days from obtaining the business permit or SEC Certificate of Registration, whichever occurs first.

This should also be done prior to any tax payment.

Video: How to register your business through New Business Registration (NewBizReg) Portal?

The New Business Registration (NewBizReg) Portal offers a convenient alternative for submitting business registration applications to the Bureau of Internal Revenue (BIR). Taxpayer-applicants can easily attach scanned copies of the required documents and submit them via email to the relevant BIR Revenue District Office (RDO), streamlining the registration process for both head offices and branches. Discover how this portal simplifies business registration in just a few clicks.



Obtaining a Tax Identification Number in the Philippines is essential for individuals and businesses.

It ensures compliance with tax obligations and facilitates various transactions with government agencies and financial institutions.

Securing this number promptly is a foundational requirement for taxpayers and should be done to avoid any complications in the future.

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