List of TIN Requirements for Mixed-Income Individuals 2024 Application to BIR
TIN REQUIREMENTS FOR SELF-EMPLOYED INDIVIDUALS – Here are the documents that mixed-income individuals must submit to the Bureau of Internal Revenue (BIR) for a Tax Identification Number application.
In many transactions in the Philippines, one of the common requirements is the Tax Identification Number or more popularly called the TIN. It is a certification or proof that the individual is a taxpayer in the country.
The TIN is required in applying for a loan, in securing a job, in purchasing huge properties, etc. It is issued by the Bureau of Internal Revenue, more popularly called BIR. It is open not only for individuals but as well as groups such as corporations and agencies.
There are countless applications for TIN processed by the Bureau of Internal Revenue (BIR) daily as a lot of individuals apply for the document. It is open for all earners including the individuals in the following categories:
- 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
With regards to mixed-income individuals, there is a specific set of TIN requirements that the Bureau of Internal Revenue has set just like in other categories. Here are the documents that mixed-income individuals must submit in applying for a TIN to BIR:
- duly-accomplished BIR Form 1901
- BIR Printed Receipts/Invoices or Final & Clear Sample of Principal Receipts/ Invoices
- valid ID issued by the government in the Philippines
- BIR may request the following documents:
- DTI Certificate (if with business name)
- Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier)
- Special Power of Attorney (SPA) and ID of authorized person (if the taxpayer cannot make a personal appearance)
- Certificate of Authority (for Barangay Micro Business Enterprises (BMBE) registered entity)
- 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)
- Photocopy of the Trust Agreement (for Trusts)
