How to Get a TIN Number in the Philippines: ORUS or RDO Walk-In

To get a TIN in the Philippines, file the Bureau of Internal Revenue registration form that matches how you earn income, then submit it either online through the ORUS portal or in person at the Revenue District Office covering your address. Form 1901 is for the self-employed and professionals, Form 1902 is for employees, and Form 1904 is for people who need a TIN only for a government transaction. The number itself is free, and processing takes from the same day (walk-in) to about three business days (online).

Pick the Right Registration Form

The form you file depends entirely on your source of income. Choosing wrong is the fastest way to get turned away at the counter.

  • BIR Form 1901 covers self-employed individuals, sole proprietors, freelancers, and licensed professionals.
  • BIR Form 1902 covers employees earning purely compensation income in the Philippines. Employers usually handle this filing for new hires through ORUS; if the system is unavailable, the employer may send an authorized representative to the RDO instead.1Bureau of Internal Revenue. Application for Taxpayer Identification Number (TIN) of Local Employees
  • BIR Form 1904 covers people who do not earn taxable income but need a TIN for a government transaction. Executive Order No. 98 requires all government agencies to ask for a TIN before issuing permits, licenses, and clearances, which brings students registering a vehicle, estate beneficiaries, and foreign investors into this category.2Senate of the Philippines. Executive Order No 98 s 1999

If you draw a salary and also earn from a business or profession, you are a mixed income earner. You still file Form 1901, not 1902, and select the mixed-income sub-classification that fits: compensation earner and professional, compensation earner and sole proprietor, or all three.3Bureau of Internal Revenue. Application for Registration – BIR Form No 1901

What Documents to Bring

Every applicant needs the completed registration form and one valid government-issued ID showing name, address, and birthdate. A PhilID, ePhilID, passport, or driver’s license all work. If the ID does not show your current address, bring separate proof of residence or business address.4Bureau of Internal Revenue. Processing of Application for Taxpayer Identification Number (TIN) Card

Self-Employed and Professionals

With Form 1901 and your ID, bring proof of the business or office address. Professionals regulated by the Professional Regulation Commission also need a valid PRC ID.5Bureau of Internal Revenue. Checklist of Documentary Requirements The form asks you to identify your primary business activity using Philippine Standard Industrial Classification codes and to select your applicable tax types.3Bureau of Internal Revenue. Application for Registration – BIR Form No 1901

Employees

Employees bring two original copies of Form 1902 and a photocopy of a valid government ID. Married female employees also bring a photocopy of the marriage contract.1Bureau of Internal Revenue. Application for Taxpayer Identification Number (TIN) of Local Employees In most cases the employer handles the submission.

Foreign Nationals

Foreign employees file Form 1902 with a photocopy of the passport bio page, including entry and departure stamps, in place of the local ID.1Bureau of Internal Revenue. Application for Taxpayer Identification Number (TIN) of Local Employees Foreign nationals registering as self-employed or under Executive Order 98 should also prepare their Alien Certificate of Registration.

One-Time Government Transactions

Form 1904 applicants need the completed form and a government ID. The form has a field where you state the specific purpose of the TIN application, and ORUS walks you through it online, including a spouse-information section if you are married.

Applying Online Through ORUS

The Online Registration and Update System at orus.bir.gov.ph is the BIR’s digital registration portal and handles Forms 1901, 1902, and 1904. The steps:

  • Create and verify an ORUS account using your email address.
  • Select your taxpayer type. The system loads the correct BIR form based on your choice.
  • Fill out the form and upload scans or photos of your ID and supporting documents in JPEG, PNG, or PDF format, up to 25 MB per file.
  • Submit. The system runs a duplicate check to prevent a second TIN from being issued, and you get an email notification once processed.6Bureau of Internal Revenue. Application for TIN and Registration of Individual New Business Registrants – Online thru ORUS

Processing takes about three business days when there are no issues with your submission.7Bureau of Internal Revenue. BIR Citizen’s Charter – RDO External Service Once approved, self-employed registrants pay the P30 loose Documentary Stamp Tax online and download the Certificate of Registration and Authority to Print from their ORUS profile.8Bureau of Internal Revenue. Checklist of Documentary Requirements – 2025

Applying in Person at the RDO

You can also walk into the Revenue District Office that has jurisdiction over your residence or, for the self-employed, your business location. The BIR offers an eAppointment system at web-services.bir.gov.ph where you can book a specific time slot instead of joining the walk-in queue.9Bureau of Internal Revenue. BIR eAppointment System

At the RDO, get a queue number from the officer of the day and wait for the registration counter. A revenue officer reviews your form and documents, runs the duplicate check, and enters your information. For individual applicants, the TIN is typically generated during the same visit. Self-employed registrants receive their Certificate of Registration after paying the P30 Documentary Stamp Tax at the cashier.8Bureau of Internal Revenue. Checklist of Documentary Requirements – 2025

Getting the Physical TIN Card

The TIN itself is issued during registration, but the plastic card is a separate request. The first card is free. Apply at the RDO where you are registered, bring one valid government ID and a recent 1×1 photo, and the card is printed during the same visit. It must be released to you personally, not to a representative.4Bureau of Internal Revenue. Processing of Application for Taxpayer Identification Number (TIN) Card

If you registered through ORUS, your TIN appears on your profile page as soon as the application is approved. The digital record is proof of registration, though many institutions still ask for the physical card.

What Happens After You Register

For employees, people registered under Executive Order 98, and other non-business taxpayers, registration ends here. You do not get a Certificate of Registration and have no books-of-accounts obligation. Your employer, if you have one, handles withholding and remittance.

Self-employed individuals and business owners have more to do. You must register your books of accounts with the BIR, choosing between manual bound books, loose-leaf books (with a permit), or a computerized accounting system. Registration uses BIR Form 1905 along with the books themselves or the relevant permits.10Bureau of Internal Revenue. Processing of Application for Registration of Books of Accounts If you plan to issue your own sales invoices or receipts, your ORUS registration already covers the Authority to Print application.6Bureau of Internal Revenue. Application for TIN and Registration of Individual New Business Registrants – Online thru ORUS

Check First If You Already Have a TIN

If you registered years ago and forgot the number, verify before you file anything new. Having two TINs is a criminal offense under Section 275 of the National Internal Revenue Code, punishable by a fine of up to P1,000, imprisonment of up to six months, or both.11Bureau of Internal Revenue. Schedule of Compromise Penalties Duplicate numbers also create conflicting tax records that can trigger audits, block loans, and prevent electronic filing.

The BIR offers two verification channels. The BIR Mobile TIN Verifier app on iOS and Android validates your TIN after you enter your full name, birthdate, address, and civil status and take a selfie alongside a valid government ID.12Department of Finance. BIR Has TIN Verifier App for Taxpayers The online TIN Inquiry tool at revie.bir.gov.ph asks for your name, sex, birthdate, email address, and mobile number, plus a selfie with your government ID in JPEG or PNG under 25 MB.13Bureau of Internal Revenue. TIN Inquiry

If a check turns up an old number, use it. If it turns up two, visit your RDO, file Form 1905 to cancel the duplicate, and consolidate your records under the original TIN. The BIR’s own system checks for duplicates during registration, but it is not foolproof for records that predate the digital system.