List of TIN Requirements for Self-Employed Individuals 2024 Application to BIR
TIN REQUIREMENTS FOR SELF-EMPLOYED INDIVIDUALS – Here are the documents that self-employed individuals must submit to the Bureau of Internal Revenue (BIR) for a Tax Identification Number application.
In the Philippines, the tax-collecting bureau, the Bureau of Internal Revenue or more popularly called BIR, is the same body that releases the Tax Identification Number. More popularly called TIN, it is a document that certifies that the person is a taxpayer in the country.
Most often, loan applications and several other transactions require the presentation of a Tax Identification Number (TIN) ID or the submission of the number in a form. The application is open for individuals and groups coming from different fields.
Who are qualified to apply for a Tax Identification Number (TIN) at the Bureau of Internal Revenue? As mentioned, the TIN application is open to a lot of individuals and groups including the following:
- 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
There are different sets of TIN requirements depending on the source of income of the taxpayer. In the case of self-employed individuals including freelancers, sole proprietors, online sellers, and professionals, here are the documents that must be submitted to BIR:
- duly-accomplished BIR Form 1901
- valid ID issued by the government in the Philippines
- BIR Printed Receipts/Invoices or Final & Clear Sample of Principal Receipts/ Invoices
- BIR may request the following documents:
- Special Power of Attorney (SPA) and ID of authorized person (if the taxpayer cannot make a personal appearance)
- Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier)
- DTI Certificate (if with business name)
- Certificate of Authority (for Barangay Micro Business Enterprises (BMBE) registered entity)
- Photocopy of the Trust Agreement (for Trusts)
- Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA, and SBMA
- Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement)