TIN Number Fee You Must Be Prepared for Application to BIR — A GUIDE

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Details about the TIN Number Fee Implemented by BIR

TIN NUMBER FEE – Here’s how much you must prepare in applying for a Tax Identification Number to the Bureau of Internal Revenue (BIR).

In the Philippines, the Bureau of Internal Revenue or more popularly called BIR is the body that the earning Filipinos and foreigners turn to for tax payments. It is also the body that issues the Tax Identification Number or TIN.

BIR
Photo Credit: Triple i Consulting Inc.

The Tax Identification Number or TIN is a certification that the individual, partnership, or corporation is a taxpayer of the government. Each person or group is issued with a unique set of number. In applying for it, one must be prepared to pay for the TIN Number fee for issuance.

TIN Number Fee
Photo Credit: iMoney

The TIN application is open for a different categories of earning individuals. It is also open for unemployed individuals under certain cases. Here is a list of who may apply for the Tax Identification Number:

  • anyone who earns an income in the Philippines (Filipinos and foreign nationals)
  • self-employed Filipino and foreign individuals including:
    • freelancers
    • sole proprietors
    • online sellers
    • professionals
  • mixed-income earners
  • local and foreign estates in the Philippines
  • Filipino-owned and foreign-owned corporate tax payers in the Philippines
  • persons registering under EO 98 to be able to transact with other government offices
  • one-time taxpayers including the individuals who will be paying any of the following:
    • capital gains tax
    • donor’s tax
    • estate tax
    • tax on winnings

In applying for the Tax Identification Number, the individual must be prepared to pay for the TIN Number fee. It is part of the TIN number requirements for application. Here are the two (2) charges implemented by the Bureau of Internal Revenue:

  • Annual Registration Fee — Php 500.00
  • Documentary Stamp Tax — Php 30

The Bureau of Internal Revenue implements a deadline for registration for a Tax Identification Number. The deadline also varies depending if you are locally-employed, self-employed,

  • Self-Employed Individuals — The TIN must be applied for on or before the start of the business such as whichever comes first between the day when the first sale was made or within 30 calendar days from the date that the Business Permit was issued.
  • Mixed-Income Individuals — Just like the deadline set for the self-employed individuals, the TIN must be applied for on or before the start of the business such as whichever comes first between the day when the first sale was made or within 30 calendar days from the date that the Business Permit was issued.
  • Locally-Employed Individuals — The TIN must be applied for within 10 days from the hiring date.
  • Partnerships — Non-individual taxpayers of the BIR must apply for a Tax Identification Number on or before the start of the business or whichever comes first between the day when the first sale was made or within 30 calendar days from the date that the Business Permit was issued, or before the payment of any tax due.
  • Corporations — Just like partnerships, corporations must apply for a Tax Identification Number on or before the start of the business or whichever comes first between the day when the first sale was made or within 30 calendar days from the date that the Business Permit was issued, or before the payment of any tax due.
  • Overseas Filipino Workers (OFWs) — The TIN applications for people registering under the Executive Order 98 must be filed before transacting with any government office.
  • Unemployed Filipinos — The TIN applications for people registering under the Executive Order 98 must be filed before transacting with any government office.

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