Getting a TIN or Tax Identification Number can be a little bit challenging to those who are currently not receiving compensation such as unemployed individuals and students.
However, getting a TIN is required to be able to transact with any government and private offices including:
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- getting a TIN to apply for Driver’s License at LTO
- getting a TIN to apply for NBI Clearance
- getting a TIN to apply for Passport at DFA
- getting a TIN to open a bank account
- getting a TIN to apply for scholarships
The question is, is it really possible to get a TIN even if you are unemployed or still a student?
Usually, a taxpayer identification number (TIN) is issued by the Bureau of Internal Revenue (BIR) for employees in the public and private sector.
However, under Executive Order 98, an individual may get a TIN to be able to transact with any government office.
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- E.O. 98 Section 1: All government agencies and instrumentalities, including Government-Owned and/or Controlled Corporations, and all Local Government Units, are hereby directed to incorporate the Taxpayer Identification Number (TIN) in all forms, permits, licenses, clearances, official papers and documents which they issue to persons transacting business with them, be they natural or judicial.
- E.O. 98 Section 2: The said agencies, GOCCs, and LGUs shall develop procedures such that permits, licenses and clearances, whenever possible and where applicable, shall not be issued to persons or entities without a duly issued TIN. Likewise, procedures shall be developed such that persons with TIN or valid TIN cards shall enjoy priority or preferential action in his transactions with government offices.
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In short, unemployed individuals and students, may secure a TIN from BIR under E.O. 98. (Source)
How to Get a TIN for Persons Registering under E.O. 98
To apply for a Tax Identification Number, you must prepare the documentary requirements, accomplish the BIR Form 1904 and submit all of these to the Revenue District Office (RDO) that has jurisdiction over the residence of the applicant.
Step 1 – Accomplish Documentary Requirements
Generally, below are the list of required documents for Individuals and Non-Individuals who are applying for TIN:
a. Individual
- Valid ID or any identification document issued by an authorized government body that shows the name, address and birthdate of the applicant. Example of these are:
- Birth Certificate
- Passport
- Driver’s license
- Professional Regulation Commission ID (PRC ID)
- Integrated Bar of the Philippines ID (IBP ID)
- Community Tax Certificate
- Passport (in case of non-resident alien not engaged in trade or business)
- Marriage Contract (if the applicant is a married woman)
b. Non-Individual
- Any document to support transaction between a non-resident foreign corporation and the withholding agent. Examples of these are:
- Bank certification
- Invoice
- Contract
c. Additional Requirements
Aside from the requirements listed above, you may be required to submit additional documents depending on the purpose of your TIN application.
For Driver’s License application, you may be required to submit these additional documents:
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- Police Clearance
- Certification or Recommendation Letter from LTO
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For Bank Account Opening, you may be required to submit these additional documents:
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- Barangay Clearance/Certificate
- NSO/PSA Birth Certificate
- Certification from the Bank that you want to open a bank account
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For Freelancers, who are trying to open a bank account and are required to submit TIN, in order for you to get a TIN from the BIR, you may be required to submit the following additional documents:
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- If self-employed with contract, submit a contract from the employer/contractor
- If self-employed with no contract, submit a duly notarized Affidavit of self-employment
- Certification from the Bank that you want to open a bank account
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For DOST Scholars, you are required to open a bank account with Landbank. And one of the requirements to open an account is the TIN. In order to get a TIN from BIR for this purpose, you may be required to submit these additional documents:
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- NSO/PSA Birth Certificate
- Certificate of Residence or Barangay Clearance
- Landbank Account Opening List of Requirements
- Certification from the Bank that you want to open a bank account
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Unlike before, the BIR is now stricter when issuing TIN or Tax Identification Numbers. For example, to get a TIN to open a bank account, the BIR now requires applicants to submit a certification from the bank where they want to open an account with.
Some banks are not aware of this and they might tell you that they don’t provide this type of certification. If this is your case, try to explain to them that the BIR is now requiring this document and you can also show them the list of documents given by the BIR for TIN application.
To avoid any issues or delays in the processing of TIN, make sure you bring all the necessary documents to successfully get a TIN from the BIR.
Step 2 – Fill out the BIR Form No. 1904.
BIR Form No. 1904 is for One-Time Taxpayer and Person registering under E.O. 98 (securing a TIN to be able to transact with any government office).
You can get a copy of this form at the BIR office. You can also download the soft copy of this form online, print it, and fill it out with the required information.
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- Click here to Download BIR Form No. 1904
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Step 3 – Submit all the Requirements and completely-filled out BIR Form No. 1904 to the respective RDO or Revenue District Office based on your place of residence.
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- Click here to see the Complete List of RDO and their addresses
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Important Reminders about TIN
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- A person can only have 1 TIN in his lifetime.
- Possession of more than 1 TIN is criminally punishable.
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To avoid these issues, make sure you only have one TIN. If you are currently unemployed but you were previously employed, most probably, you already have a TIN. If you don’t know your TIN or you’re unsure about this, go to the RDO and inquire if there’s an existing TIN under your name.
Conclusion
You can get a TIN even if you’re unemployed or you’re still a student as long as you don’t have an existing TIN yet and you have all the documents required to get one.
If your TIN application is denied, do not hesitate to ask the officer assisting you as to why it’s denied so that you can do something about it. If you are missing some documents, then submit it the next time you apply for your TIN. If it’s something else, ask the officer how you can solve it to be able to successfully get a TIN.
Contact BIR
For more information about TIN and other tax related topics, you may contact the BIR through the following options:
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- Call the BIR Customer Service Hotline at 981-7003; 981-7020; 981-7040; 981-7046
- Send your email inquiries to contact_us@bir.gov.ph.
- Visit the BIR website
- Visit the nearest BIR Office
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If you have a similar experience, please feel free to share it at the comment section below. Thanks and kindly share this article to your family and friends too.
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Hello! I want to ask, what BIR form should I accomplish if I’m just a trainee for a company? And does the HR have to process the form or do I have to do it personally?
I was been employeed by the diffrent companies.. my i know if i have tin id #?
Query lang po ako tungkol po sa Legal Interest, subject for Capital Gains Tax po ba ito?
Salamat po.