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.