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Any person, whether natural or juridical, required under the authority of the Internal Revenue Code to make, render or file a return, statement or other documents, shall be supplied with or assigned a Taxpayer Identification Number (TIN) to be indicated in the return, statement or document to be filed with the Bureau of Internal Revenue, for his proper identification for tax purposes. (Sec 236 (i) of the Tax Code).


For Self-Employed and Mixed Income Individuals

Documentary Requirements:

  1. BIR Form No. 1901
  2. Identification Card issued by an authorized Government Agency
  3. Registration Fee amounting to Php 500.00
  4. For Documentary Stamp Tax amounting to Php 30.00
  5. BIR Printed Receipts/Invoices or final and clear sample of Principal Receipts

Other documents for submission, if applicable:

  1. Special Power of Attorney (SPA) and ID of authorized person, in case an authorized representative will transact with the Bureau
  2. DTI Certificate (if with Business Name)
  3. Franchise Documents (for Common Carrier)
  4. Photocopy of the Trust Agreement (for Trusts)
  5. Certificate of Authority, if Barangay Micro Business Enterprise (BMBE)
  6. Proof of Registration from BOI, PEZA, BCDA, and SBMA


For Individuals Earning Purely Compensation Income

Documentary Requirements:

  1. BIR Form 1902
  2. Identification Card issued by an authorized Government Agency
  3. Marriage Contract, if applicable
  4. Passport, for alien employee
  5. Working Permit, or photocopy of duly received Application for Alien Employment Permit (AEP) by the Department of Labor and Employment (DOLE)