List of TIN Requirements for Corporations 2024 Application to BIR
TIN REQUIREMENTS FOR CORPORATIONS – Here are the documents that corporations must submit to the Bureau of Internal Revenue (BIR) for a Tax Identification Number application.
You cannot freely do a lot of legal transactions in the Philippines if you are already an earner in the country but has yet to acquire a Tax Identification Number. More popularly called TIN, it certifies that the person or group adheres to the taxes implemented by the state in the country.
The Tax Identification Number is issued by the Bureau of Internal Revenue of more popularly called BIR. It is the tax-collecting body in the country and it issues TIN not only to individual earners but as well as groups including corporations.
Every day, countless individuals and groups apply for a Tax Identification Number. The Bureau of Internal Revenue processes the TIN application of 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
With regards to the TIN requirements for application, it depends whether the applicant is locally-employed, an overseas Filipino worker (OFW), a corporation, partnership, etc.
Here are the TIN requirements for corporations who wish to obtain the said tax certification:
- duly-accomplished BIR Form 1903
- photocopy of License to Do Business in the Philippines (in case of a foreign corporation)
- BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices
- Articles of Incorporation or Articles of Partnerships
- BIR may request the following documents:
- Franchise Documents (for Common Carrier)
- Board Resolution indicating the name of the authorized representative or Secretary’s Certificate (in case of authorized representative)
- Franchise Agreement
- Memorandum of Agreement (for Joint Venture)
- Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA
- Certificate of Authority, (if Barangay Micro Business Enterprises-registered entity)
In case you are applying as a cooperative, a CDA-issued Certificate of Registration and Articles of Cooperation must be submitted. The BIR also requests a copy of the Unit or Agency’s Charter forGAIs, GOCCs and LGUs.
In the case of homeowners associations, an HLURB-issued Certificate of Registration and Articles of Association must be submitted.
