Taxes & Travel & others

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Wednesday, October 13, 2010

Things you need to know about your BIR TIN





Your Taxpayer Identification Number (TIN) is not the same in character as a Bank Account Number or SSS Number. Some people have the wrong impression that their TAXES are being deposited to their TIN. No, the TIN should not treated like a Bank Account number. So please don't treat it as such. It is incorrect to assume this.

Some have the notion that they can withdraw that tax on the basis of a tax refund. Tax Refund comes on the basis that there was an overpayment of tax against the actual tax due.

Some have asked "Why does my EMPLOYER deduct Taxes from my pay or compensation when I have no TIN yet?". Or where did my taxes go when I have no TIN?

For your information under the Substituted Filing Policy of the BIR. EMPLOYERs are REQUIRED to withheld TAXES from their EMPLOYEEs whether they have a TIN number or not. Your Employer is likewise required to remit to BIR all the taxes they withheld from their employees on a monthly basis. All taxes withheld by our employers are remitted to the BIR.
How can we be certain that our employers remitted these taxes to the BIR?
We can be certain about this when our employers religiously gives their employees their BIR 2316 certificate at the end of each taxable year. This 2316 certificate is ATTESTED by the EMPLOYER under penalties of perjury all the taxes they withheld for the year.

Thus, if we only have one employer for the a taxable year then that certificate will serve as our ITR. 

Should you resign from your work. You should demand for a copy of this 2316 certificate. For the months they withheld taxes from your pay. This certificate will  likewise be ask from you by your new employer.

Take note: it is NOT TRUE that an employer cannot provide the 2316 because the taxable year is not yet over. Or that an employee had only serve for a month or more. This is a common excuse being fed to the departing employee. Kindly inform the employer that they are REQUIRED to provide this 2316 certificate once they withheld tax from their employees compensation even if that employee had serve only for a month.

They will be the ones to continue recording the taxes they will withheld from you and include the taxes withheld by your previous employer certified thru this 2316 certificate.

How can one get a TIN Card? Using BIR Form 1905. Click the BIR Form 1905 link to view the said document to familiarize on how to accomplish it. So write your TIN number on the provide space. In Part II letter "K" write down in the provide box space "TIN CARD". Print and sign your name on the back side of this form. And submit to the Revenue District Office (RDO) of the BIR where that TIN is currently registered or under.

There is NO FEE or COST that will be charge on the processing of the TIN Card. You will not be charge for this request. If lost however, you may be charge for 100 pesos for the replacement your TIN card.

Again the BIR Form 1905 will be used to request this should your TIN card be lost. In Part II "4B" - "REPLACEMENT OF LOST/DAMAGED TIN CARD" do check the appropriate box. Attachment would be your Affidavit of Loss. Sign and submit to your RDO.

We can only have ONE TIN for our entire lifetime. Take note only ONE. Having more than one may lead to being penalized. Do avoid this. You can verify if you have a registered TIN under your name by calling theBIR TIN Verification Office at 926-8339 this is their updated number or the call the BBIR Contact center at 981-8888 or email contact_us@cctr.bir.gov.ph or call Taxpayer Information & Education Division 981-7000 local 7250 / 7251 / 7252, just provide your full name, and birthdate.


Some of you may have gotten a TIN when you where just a student then. Thru E.O. 98, using BIR form 1904 - One Time TIN Transaction (ONETT). That TIN is still registered under your name. Only it is still under the One Time TIN category. To update once you have an employer. You can do so using BIR Form 1902.

Take note your note requesting for a New TIN but you are merely updating the TIN you got thru BIR form 1904. So do write down your TIN number in that form so it will not be mistaken as an application for a new TIN. Have your employer fill and sign the portion for EMPLOYER INFORMATION in the 1902 form. Submit it to the RDO who has jurisdiction over the business address of your employer.

Now in most cases please understand that the TIN that was issued to you may be registered in a different RDO from the RDO of your employer. You may have to request to TRANSFER your TIN from your original RDO to the RDO of your employer. Before you pass the update thru 1902 to the RDO of your employer.

In this blog is a link to an article on BIR LOCATIONAL MAPs. There are maps on BIR offices that you may find to guide you to the offices of the BIR. It is not complete yet but hopefully it will soon.

31 comments:

  1. help

    i got my tin # online and i was registered for business in short it should be for personal or private not business/professional. i just recognized this when i went to my RDO to transfer my rdo code. they told me to show proofs that my tin is not for business.. i filed it and submitted all the docus that they needed but until now no response.. what should i do? any same experience.. pls help

    ReplyDelete
  2. Anonymous, sorry for this very late response. I would prefer if you have a name with regards to this matter or valid return email. But anyway, registering online just to get TIN would result on this problem especially if didn't give due importance to the information once you go to that process.

    Registering as a PROFESSIONAL with the BIR does mean you are because thats your registration with the PRC.

    When you do so with the BIR your telling them that you wish to practice your profession for a fee. Hence, you are treated as a businessman with the business of dispensing your type of profession services.

    Thus, required to issue ORs. And required to file on a monthly basis your transactions. And if you do not do this you will have open cases.

    Now, since you made the first step to inform your RDO regarding this matter. You need to follow it up with them. Take the name of the BIR persnnel who assisted you. And get their number for easy follow up thru phone.

    Correction of your registration can be approved by your RDO.

    ReplyDelete
  3. hi,
    im not aware if you already answered this in one of your blogs.. i want to have a tin card for passporting.. im not even sure if dfa will accept it as secondary id, but ill get one just in case, the question is i recently applied TIN using 1904. now if i will apply for a tin card ill use 1905 right?am i entitled even if im unemployed?

    ReplyDelete
  4. Hi Anonymous,

    Yes, I think this is common thought among many that the TIN Card is used as an ID. But it does not yet contain the security or regular feature common among IDs like the SSS ID, GSIS ID, etc. which requires a photo and even a finger prints to add to our records.

    Anyway, since you already have a TIN thru 1904. Yes, you can get a TIN card using BIR form 1905 even if your not employed yet.

    ReplyDelete
  5. Hi Tom. I would like to ask about transferring Personal Exemption from wife to husband. Last year, my wife claimed the Personal Exemptions but I would like to claim it this year. How do we go about it? Thanks.

    ReplyDelete
    Replies
    1. Hi Anonymous,

      Follow this post:

      http://tomtax.blogspot.com/2011/01/how-to-transfer-additional-personal.html

      Only this is vice versa in your case . Your wife will make the waiver since the additional personal exemptions for your kids is currently with your her.

      Delete
  6. Hi Tom. I'd like to inquire about my TIN number and having a TIN card. My previous employer registered my TIN using BIR form 1902. Right now, I'm trying to get a job as self-employed. Do I need to register again or process any papers from employed to self-employed? But I can still use the same TIN for self-employment, right? Is it also possible for me to get a TIN card even when I was registered thru 1902, not 1904? When I went to the BIR office, the lady I spoke with wasn't that much of a help since she was too busy doing other paper work that she only handed me a list of requirements like filling up a form 1901. What is BIR form 1901 for? Or I should fill up BIR form 1905? Now, I'm so confused of what to do.. Please help me.. Thank you so much in advance. -- Jam

    ReplyDelete
    Replies
    1. Hi Jam, sorry for this very very late reply.

      We can only have one TIN. So thats it. No need to apply for another TIN. BIR does not allow that and having multiple TINs will be penalize.

      You can get a TIN card if you have a registered TIN. No problem. Just use 1905 look for my post below under LABEL : "TIN CARD" so you can get a guide on how to do this. 1901 is for registration as a PROFESSIONAL.

      Do understand however that this type of registration means you may need to file on the tax types under this registration. You will need to file monthly. So you need to get an orientation with your BIR branch.

      So please do ask on the orientation schedule so you can better know what to do on how and what to file.

      Delete
  7. I previously applied for TIN using Form 1904 when I was a medical student and I am now about to start my practice. I have no TIN card so I should get one using Form 1905 right? Do I need to submit a Form 1901 or should I submit my 1904 when I apply for a COR? Thanks! This article is one of the most helpful ones I have read.

    ReplyDelete
    Replies
    1. Sorry for this very late reply. But anyway i will still answer this as this is a common concern.

      TIN issued thru 1904 should be updated using BIR form 1901 as you are going to practice your profession.

      This is the form to apply for your COR.

      Documentary requirements would be Mayor's Permit, PTR or Professional Tax Receipt by the LGU, birth cert. if not married or marriage cert. if married; Annual Registration Fee of 500 use the BIR Form 0605 Payment Form of the BIR.

      Delete
    2. Post on how to get that TIN card:

      http://www.tomtax.blogspot.com/2011/09/how-to-get-tin-card.html

      As a practicing professional, you can update your registration thru BIR form 1901.

      Docs needed are Mayors Permit, PTR for LGU, birth certificate is single or marriage cert. if married.

      These are the required attachment in 1901. Pay the Annual Registration Fee of 500. Ask BIR personnel when you can get your COR.

      Delete
  8. I don't have TIN no. yet, but i'm working in a company for months. Is it possible for me to get TIN no. without including the information of my current employer.What's the fastest way to get TIN no.? Thanks.

    ReplyDelete
    Replies
    1. Hi MTC,

      Sorry, I can only offer info pertaining your status as employed.

      If you go about the other way without including your employer. then your status would be for ONE TIME TIN only.

      And in the future you will still need to update it into a regular TIN which is required by most employers.

      Anyway, heres a post I made to secure a TIN for employees:

      http://www.tomtax.blogspot.com/2011/09/tin-for-employment.html

      Delete
  9. I don't have the card yet but i have my tin number. I work from Sutherland and resigned after a few months. Anyway, I went to BIR because I wanted to have an additional ID, aside from my student's id, and my sister said it would be free and should have been ready for claiming. When I was at BIR, I only got to present my verification slip, little did I know I should present the claim stub. DAFUQ?! ..my mind was just rolling in the air as I don't remember having one, even in the first place. The woman who assisted me took my slip and tried to scour on their files but she can't find mine! WTF!! So she said, there would had been 2 copies of the claim stub, one for their's and one for me BUT I never got one. She thought it was sent to my employer/company, but logically, duh... why would they keep it from me? The woman said: I could either get in touch with Sutherland and ask if they have my tin id card OR take the 1905 form + pay P115 for processing AND after a week, I can have it. It took me a while to think about it.. so I decided that I will contact first Sutherland HR and if they don't have it.. I'm gonna end up paying for this one. BTW, on the 1905 form, should I necessarily fill it up? Could u tell which ones can just be left-alone or skipped on that form?

    ReplyDelete
    Replies
    1. *necessarily fill-up everything -my correction

      Delete
    2. Try this post:

      http://www.tomtax.blogspot.com/2011/09/how-to-get-tin-card.html

      Your applying for the first time for the TIN card and it should be free of charge.

      Delete
  10. Hi,

    I have registered as a self employed professional (my first tin) a few months ago. Currently, it seems like my status is a sole proprietor.

    Now, for my question,
    if i receive a house(whether via donation or sale), and used my TIN for the transaction of ownership, what will happen to my owned property if I closed the business (after submitting form 1905)?

    should I have a TIN for my private property(like house or lot) another for my business property(assets)?

    ReplyDelete
    Replies
    1. Hi DT Lax,

      First, we can only have ONE TIN. Whether you have a transaction that is outside your business. Like buying a property for personal needs.

      The property you bought or donated to you if it is not meant to be used for business then you cannot declare it as an asset for your business. Thus, when your business closes, will not be included in the process for closing your business with the BIR. Since it was never used in your business.

      Hope the information helps you out. Good day.

      Delete
  11. Hi,

    May question po ako... Hindi po ba talaga ako mabibigyan ng TIN Card kung yung tin number ko is for EO 98 registered sa form 1904?
    I suspect yung RDO branch na tanga or tamad lang.
    I red your other blogs and it help pero I still need affirmation sa inyo po.
    Do I have to change my taxpayer type as 1901 (yun ata pinaka applicable for my job as an artist, is it?)?

    I need the TIN card po kasi ASAP for a company that requires tin card para makuha yung salary for freelance artists which is another issue. They won't accept other gov't ID and hindi sapat lang yung tin #. Anyhow I hope you can reply asap sir.

    Salamat.

    ReplyDelete
    Replies
    1. Hi Pablo,


      RR 7-2012 PAGE 9: "TIN Cards shall be automatically issued to registered taxpayers except those TINs issued under EO 98, series of 1998/ONETT wherein issuance of the TIN card is optional and ONLY UPON REQUEST to the BIR district office where the taxpayer is registered."

      For TIN thru 1904 you can get a TIN card only upon request to your BIR branch. That is done thru a written request.

      Hope this info helps you out.

      Delete
  12. Hi!

    I'm currently going through the process of completing my AEP so I can begin to work. I filed today and should receive my AEP Card next week. However, the agent I spoke with indicated I needed a TIN.

    Which form do I need and would I require anything beyond my passport / birth certificate / I-Card?

    ReplyDelete
  13. Hi!

    yung previous employer ko po applied me a TIN number in pasig,right now po kasi i need a TIN ID req. po kasi sa magiging work ko but i dont know my TIN number, now my question is ano po yung kaylangan kong hingiin sa previous employer ko?,TIN number lang ba? or is better kung pupunta ako mismo sa pasig para tanungin yung TIN number ko

    ReplyDelete
  14. Hi! Just want to ask, I graduated in college, last month lang, then hindi pa ako nakakahanap ng job, but I need a TIn for my drivers license. Can I get a TIN even if I'm unemployed?

    ReplyDelete
  15. Hi, this blog of yours has been really a big help for me especially when i needed to update my birthday because i had a problem with my tin since someone took my information to get tin no. so it resulted that i can no longer get another tin no. even though its not me who registered that tin. however, another problem arises, my new employer has required me to give a copy of my 1902 form when i registered for my tin. the problem is i dont have any copy since it is not me who registered my tin. what i should do??
    thank you cery much!

    ReplyDelete
  16. Hi, need help. Is there a way to correct my 2316? I made a mistake on providing my TIN to my previous employer. I gave them my previous employers TIN, not mine, and now I was asked by my current employer to provide them my 2316 but not sure if I can give them my copy having a wrong TIN number. Not sure of the implication of my mistake.

    ReplyDelete
  17. hi tax professionals! i need help. i am employed to my first employer for more than two years now. They're the one who was in charge to register my TIN. just last year, i discovered that my form 2316 has no TIN in it. I asked Payroll why, and they said that they failed to register me a TIN because my name is too common. i asked them to get me a TIN and they did. now, how do i make sure that my withheld taxes for the last two years are remitted to BIR?

    ReplyDelete
  18. Hi. What if I am at minimum wage from my former employee (it was my first job btw)? Is it still necessary to secure a copy of the 2316 certificate? Thank you!

    ReplyDelete
  19. Hi. I need help. I am employed to my first employer for almost 2 years now. I gave them the 1902 form because they told me they will be the one to process for my TIN. However, when I asked them today for my TIN, they told me that BIR has not yet given them my TIN. Secondly, they deduct me 939.37 per month for my taxes. I know that under substituted filing, they can withhold tax. But, shouldn't I affix my signature on that same form? What if since last taxable year, they have not given me or my colleagues a 2316?

    ReplyDelete
  20. May tin number po ako at unemployed....maari po ba akong makuha ng digitized bir id...kc kelangan pag nagpapassport...tanung ko lang po kung pwde ako.makakuha ng bir digitized id po....

    ReplyDelete
  21. This comment has been removed by the author.

    ReplyDelete
  22. Hi TomTax,

    I hope you received this message. I recently resigned a job (medical radtech) from a hospital, but I only served for a month. And I believe, the company had deducted some tax on my first salary, just as stated on my payslip. Now, I'll be landing a new job.

    1. Do I need to update it. Write on some forms?
    2. I don't have a card or any certificate as a proof of my tin. My prev. employer applied it for me. I only see the tin number on my payslip. Can I still use it?
    3. Will my new employer require me some documents from previous employer so they will accept my tin?

    I'm confused, this is my first time to handle this? Please help me?

    ReplyDelete

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