BIR warns criminal liability vs. taxpayers with multiple TINs

MANILA – The Bureau of Internal Revenue (BIR) has warned that owners of multiple tax identification numbers (TIN) could face criminal liability.

In a statement Tuesday, the BIR reminded that under the law, only one TIN should be assigned to a taxpayer, thus the acquisition of multiple TINs is a “serious offense” that could lead to legal repercussions and significant revenue losses for the government.

The bureau noted that any individual who secures more than one TIN is violating the National Internal Revenue Code of 1997.

The offender will pay a fine of PHP1,000 or suffer imprisonment of not more than six months or both.

Individuals who obtain more than one TIN may also face difficulties in their financial transactions, such as when opening a bank account or applying for a loan.

The TIN is a unique identifier assigned by the BIR to every taxpayer. It enables the BIR to monitor and track taxpayers’ compliance with their tax obligations.

The BIR said an individual who has inadvertently acquired multiple TINs needs to submit BIR Form 1905 to request the cancellation of the other TINs to the Regional District Office where the taxpayer is registered.

“The BIR continuously reminds every taxpayer to be vigilant in keeping track of their TINs and ensuring that they are not duplicated. This will surely help maintain the integrity of the tax system and promote a fair and equitable tax environment,” BIR Commissioner Romeo Lumagui Jr. said.

“The BIR has implemented measures to identify and prosecute individuals who violate the TIN provision.”