List of TIN Requirements for Partnerships 2024 Application to BIR
TIN REQUIREMENTS FOR PARTNERSHIPS – Here are the documents that corporations must submit to the Bureau of Internal Revenue (BIR) for a Tax Identification Number application.
More and more transactions in the Philippines require the submission of information about the Tax Identification Number or TIN. It certifies that a person, partnership, or corporation is a taxpayer in the country.
The Tax Identification Number is issued by the Bureau of Internal Revenue. Usually, it is requested for the purpose of employment, loan application, purchase of a residential property or vehicle, and business operations.
The Bureau of Internal Revenue issues the Tax Identification Number to individuals and groups coming from different categories. The following may apply for TIN:
- 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 this article, let us focus on the TIN requirements for application for partnerships. The BIR has actually crafted different lists of documents required in getting the document that certifies adherence to tax obligations.
Here are the TIN requirements for partnerships in the Philippines which must be submitted to BIR for application:
- duly-accomplished BIR Form 1903
- Photocopy of SEC Certificate of Incorporation / Photocopy Certificate of Recording OR Articles of Partnerships
- 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)
