How to Fill Out and File BIR Form 1902 for TIN

BIR Form 1902 is the registration form a newly hired employee in the Philippines uses to get a Taxpayer Identification Number (TIN) when they don’t already have one. You file it within ten days of starting work, either through your employer’s HR department or in person at the Revenue District Office (RDO) covering your residence, and the BIR issues your TIN and a stamped copy of the form as proof of registration.¹

Who Should Use Form 1902

The form covers one group: individuals earning purely compensation income as employees who do not yet hold a TIN. That includes first-time Filipino workers, resident aliens on local payroll, and foreign nationals employed by Philippine-based companies.¹ Section 236 of the National Internal Revenue Code requires every person subject to internal revenue tax to register with the appropriate RDO within ten days from the date of employment.²

Two situations look similar but call for different forms. Freelancers, sole proprietors, licensed professionals, and anyone earning a mix of compensation and business income register on BIR Form 1901 instead.³ And if you already have a TIN from a previous job and just need to update it for a new employer, address, or civil status, the right form is BIR Form 1905.⁴ Applying for a second TIN through Form 1902 when you already have one is a criminal offense under the Tax Code.

Documents to Prepare

Gather everything before you head to the RDO or hand your file to HR. The requirements differ slightly for Filipinos and foreign nationals.

Filipino Employees

Two original copies of BIR Form 1902, fully completed. The form is downloadable from bir.gov.ph.
One photocopy of a valid government-issued ID showing your name, address, and birthdate. A PhilID or ePhilID, passport, or driver’s license all qualify. If the ID doesn’t show your address, bring an additional proof of residence.⁵
One photocopy of your marriage contract, if you are a married female employee.⁵

A PSA birth certificate is often assumed to be mandatory. It isn’t. The current BIR checklist accepts any government-issued ID that carries the required personal details, so a PhilID or driver’s license does the job.¹

Foreign National Employees

Two original copies of BIR Form 1902.
One photocopy of the passport bio page, including any date-of-entry/arrival and exit/departure stamps if applicable.¹

The current documentary checklist doesn’t list an employment contract or work permit for alien TIN registration. Older versions of the checklist referenced a working permit or Alien Employment Permit application, so it’s worth bringing those anyway in case the processing officer asks, but the passport bio page is the only firm requirement on today’s list.

Filling Out the Form

The form asks for personal data, employer information, and your employment details. A few fields cause most rejections.

Your full legal name, permanent address, and birthdate must match your government ID exactly. Even a missing middle initial can flag the application. The employer section asks for your company’s registered name and TIN, so get those from HR before you start.⁶

If you’re married, the form includes fields for your spouse’s name and TIN. The RDO code on the form should correspond to the office with jurisdiction over your place of residence.¹ If you’re not sure which RDO covers you, the BIR site has a locator, or your employer can tell you.

Sign and date both original copies. An unsigned form gets sent back without processing.

Where and How to File

Two routes get the form to the BIR.

Through Your Employer

Most new hires simply hand the completed form and supporting documents to HR or accounting. The company files the package with the RDO on your behalf. When an employer submits on behalf of employees, the BIR requires a Letter of Authority on company letterhead, signed by the company president or HR head, identifying the authorized representative.¹ Preparing that letter is the employer’s job, not yours.

Walk-In at the RDO

You can also file directly at the RDO with jurisdiction over your residence. Get a queue number at the entrance, wait your turn, and submit your documents at the Registration Officer Counter. The BIR officer checks your paperwork, encodes your information, and generates your TIN on the spot.¹

What You Get Back and How Long It Takes

The BIR lists total processing time for a walk-in Form 1902 application at six hours.¹ Lighter branches finish sooner; busy Metro Manila offices often use the full window. Filing through your employer adds however long HR takes to batch and deliver applications.

Once processed, you receive two things: your TIN and a stamped copy of Form 1902 as proof of registration. Keep the stamped copy permanently. Your TIN stays with you for life across every future employer, business venture, and tax transaction. You will never apply for a new one.

Generating a Digital TIN ID

After registration, you can generate a Digital TIN ID through the BIR’s Online Registration and Update System (ORUS) at orus.bir.gov.ph. Log in using the email address linked to your BIR registration, upload a 1×1 photo with a white background taken within the last six months, and verify that your displayed information is correct.⁷ The ID downloads as a file you can keep on your phone. You can only generate a new or updated Digital TIN ID once every 30 days.

Penalties for Skipping Registration

The consequences of not registering are more serious than most new employees expect. Under Sections 236 and 258 of the National Internal Revenue Code, failing to register carries a criminal penalty of ₱5,000 to ₱20,000 and imprisonment of six months to two years upon conviction.² In practice, the BIR often settles these through compromise penalties rather than criminal prosecution, with the compromise amount varying by municipality class. The statutory teeth are still there, and employers face scrutiny during audits if their employees are unregistered.

Every Form 1902 also carries a warning that possessing more than one TIN is criminally punishable. If you already have a TIN, don’t apply for another. Use Form 1905 to update the one you have. The penalty for holding multiple TINs includes a fine of up to ₱1,000 or imprisonment of up to six months, or both.

After You’re Registered

Getting your TIN isn’t the end. As a compensation income earner, you have annual obligations, though the system is designed to keep them simple when you only have one employer.

If you earn purely compensation income from a single employer and your taxes have been correctly withheld throughout the year, your employer’s filing of BIR Form 2316 (your annual Certificate of Compensation Payment/Tax Withheld) substitutes for your own income tax return. You sign the form’s declaration confirming that your tax due equals the tax withheld, and the employer’s consolidated filing handles the rest.⁸ The substituted filing exemption disappears the moment you have a second employer in the same year or earn non-compensation income on the side. In those situations, you file your own annual income tax return.

1
Bureau of Internal Revenue. Application for Taxpayer Identification Number (TIN) of Local Employee – Manual Processing (Walk-in)
2
Senate of the Philippines. Republic Act No. 8424 – Tax Reform Act of 1997
3
Bureau of Internal Revenue. BIR Form 1901 – Application for Registration
4
Bureau of Internal Revenue. BIR Form 1905 – Application for Registration Update/Correction/Cancellation
5
Bureau of Internal Revenue. Checklist of Documentary Requirements
6
Bureau of Internal Revenue. BIR Form 1902 – Application for Registration
7
Freedom of Information Philippines. Generate Digital TIN ID
8
Bureau of Internal Revenue. BIR Form 2316