Bureau of Internal Revenue (BIR)

BIR TIN Application

Your path depends on why you need a TIN. Hired employees use Form 1902 (often via the employer’s ORUS Employer Services Link, or walk-in at the RDO of residence). Self-employed and professionals use Form 1901 with business registration. EO 98 / one-time taxpayers use Form 1904. Bring a government ID showing name, address, and birthdate. Employee and EO 98 TIN processing fees are published as none; business registration has separate fees—confirm in ORUS or at the RDO.

How to get a Taxpayer Identification Number (TIN) for the first time—by your registration category—using current BIR forms, ORUS, and Revenue District Office routes. Not tax advice.

Last verified October 7, 2026

Updated October 7, 2026

Forms, channels, ID rules, and “processing fee: none” for employee and EO 98 TIN paths are from the BIR Citizen’s Charter (2026) and ORUS FAQs. Business-registration fees are separate—confirm amounts shown in ORUS or at the RDO.

Quick Summary

Agency
Bureau of Internal Revenue (BIR)
How to apply
Online or walk-in
Published processing time
Citizen’s Charter 2026: employee TIN via ORUS — 3 days (normal process); employee or EO 98 walk-in simple path — 6 hours. Business-registration paths publish separate timelines (often measured in days). Confirm the status email or RDO release instruction for your transaction.
Published BIR processing fees
None

What You’ll Need

Use this as a preparation checklist. Items marked “If it applies” are situational.

  • Confirm your registration category before picking a form

    Official source

    Employee (purely compensation) → Form 1902. Self-employed / professional / mixed income (business registration) → Form 1901. EO 98 (TIN to transact with government) or one-time taxpayer → Form 1904. Choose the category that matches your situation; using the wrong ORUS path can create open cases and penalties (ORUS FAQs).

  • Government-issued ID showing name, address, and birthdate

    Official source

    Charter and form instructions list examples such as PhilID/ePhilID, Passport, or Driver’s License/eDriver’s License. If the ID has no address, bring proof of residence (or business address when required).

    1 photocopy (present original as instructed)

  • BIR Form No. 1902 (employees)

    If it appliesOfficial source

    For local or alien employees earning purely compensation income without an existing TIN. Download from bir.gov.ph. Walk-in charter checklist: 2 originals.

    Get it from: bir.gov.ph / RDO Client Support

  • BIR Form No. 1904 (EO 98 / ONETT)

    If it appliesOfficial source

    For persons registering under E.O. 98 or as one-time taxpayers. Nonresident foreign EO 98 applicants follow passport-based documentary rules on the form/charter.

    Get it from: bir.gov.ph / RDO Client Support

  • BIR Form No. 1901 (self-employed / professional)

    If it appliesOfficial source

    For sole proprietors, professionals, mixed-income earners, and related individual business registration. PRC-regulated professionals also need a valid PRC ID plus address proof per form instructions.

    Get it from: bir.gov.ph / RDO Client Support

  • Employer ORUS enrollment (employee online path)

    If it appliesOfficial source

    Online employee TIN issuance runs through the employer’s ORUS Employer Services Link after RDO approval. Employees without a TIN should not self-register as a business taxpayer online.

  • Marriage contract (if applicable)

    If it appliesOfficial source

    Charter/form checklists list a marriage contract photocopy for married female applicants when applicable.

How To Do It

  1. 1

    Confirm you do not already have a TIN

    Official source

    BIR does not issue another TIN to someone who already has one. Ask HR or use official BIR inquiry channels if you are unsure—do not create a second registration.

  2. 2

    Match the form and channel to your case

    Official source

    Employee: coordinate with HR for ORUS, or file Form 1902 walk-in at the RDO of residence (register within 10 days from employment). EO 98/ONETT: Form 1904 via ORUS or RDO. Starting a business or profession: Form 1901 / ORUS new-business registration—not this page’s tax-planning scope.

  3. 3

    Prepare ID and any situational papers

    Official source

    Use an untampered government ID with consistent name/birthdate. Add proof of address, PRC ID, marriage contract, passport stamps, or representative SPA only when the charter/form for your case requires them.

  4. 4

    Submit online or at the RDO

    Official source

    ORUS: create/verify the account, complete the registration form, upload scanned documents, and follow status email. Walk-in: submit the filled form and checklist at RDO Client Support during operating hours (charter: typically 8:00 AM–5:00 PM).

  5. 5

    Receive and keep your TIN record

    Official source

    Online: view the approved TIN in ORUS after notification. Walk-in: TIN is indicated on your receiving copy of the registration form. Keep the record for employers and government transactions.

Fees

Employee and EO 98 TIN paths publish no processing fee in the Citizen’s Charter. Business-registration fees are confirmed in ORUS or at the RDO.

Employee TIN application (Form 1902 path)
Citizen’s Charter 2026: TOTAL PROCESSING FEE: None for employee TIN (ORUS and walk-in).
Official source
None
EO 98 / ONETT TIN application (Form 1904 path)
Citizen’s Charter 2026: TOTAL PROCESSING FEE: None for EO 98 / ONETT TIN paths published in the charter extract.
Official source
None
Self-employed / professional business registration fees
TIN plus business registration is not the same as employee TIN. ORUS FAQs describe Annual Registration Fee and Loose DST payment steps for business registration; charter walk-in/online business paths also publish fees. Use amounts shown at payment—do not rely on third-party blogs.
Confirm at office
Confirm in ORUS / RDO

Important Notes

  • This is not tax or legal advice

    Official source

    Ano Kailangan only summarizes published registration requirements. Ask BIR or a qualified professional about tax types, rates, books, invoices, or compliance after you have a TIN.

  • One TIN for life

    Official source

    Do not apply again if you already have a TIN. Wrong online category (for example, registering as a business when you are only an employee) can create open cases and penalties per ORUS FAQs.

  • Complex cases may need a future Decision tool

    Confirm at office

    Alien employees, estates/trusts, bulk employer filings, and full new-business packages (COR, ATP, books) have extra checklists. This static guide covers the main individual TIN routes; confirm edge cases in the current Citizen’s Charter.

Where / How To Apply

Online: ORUS at orus.bir.gov.ph (employee TIN online is facilitated by the employer’s Employer Services Link; EO 98/ONETT and many business registrations can apply online). Walk-in: Revenue District Office (RDO)—employees usually at the RDO of residence; business registrants follow charter jurisdiction rules for residence vs business address.

Charter notes that system downtime and technical delays are outside the published processing-time clock.

Open ORUSVisit BIR website

Official Sources

Verify the checklist against the agency before you travel or pay.