BIR clarifies policies, guidelines on TIN card

In a statement, BIR said Revenue Memorandum Circular (RMC) No. 58-2023 states that the old TIN card (colored yellow-orange) was no longer issued by the BIR starting July 26, 2021. (Photo By Ramon FVelasquez/Wikimedia Commons, CC BY-SA 3.0)

MANILA – The Bureau of Internal Revenue (BIR) on Thursday said it has issued a memorandum circular to provide clarity on the policies and guidelines on the validity of the taxpayer identification number (TIN) card and certificate of registration (COR).

In a statement, BIR said Revenue Memorandum Circular (RMC) No. 58-2023 states that the old TIN card (colored yellow-orange) was no longer issued by the BIR starting July 26, 2021.

This was replaced by a colored green TIN card (BIR Form No. 1931).

However, BIR clarified that despite the issuance of the new TIN card, previously-issued yellow-orange colored old TIN cards are still valid TIN ID which do not expire.

The new TIN card shall be issued to individual taxpayers if he is being issued a TIN for the first time; a married female updates her name; change in the registered address; or the TIN card was lost or damaged.

The request for TIN card issuance shall be submitted personally by the taxpayer to the Revenue District Office (RDO) where he or she is registered since generation of TIN card can be made only in the RDO where the taxpayer is registered.

The BIR said no authorized representative shall be allowed to secure TIN card on behalf of the taxpayer.

In emergency or valid cases when the taxpayer cannot personally appear in the RDO, a special power of attorney (SPA) must be presented by the authorized representative to the revenue district officer or assistant revenue district officer, together with a government-issued ID of both the representative and the taxpayer.

The reason for non-appearance and relationship of taxpayer with the authorized representative should also be stated in the SPA.

To apply for a TIN card, BIR said a taxpayer must have a duly accomplished BIR Form No. 1905, one copy of 1×1 ID picture to be pasted on the TIN card in the presence of the BIR personnel, and any government-issued ID.

In case of re-issuance due to damaged or lost TIN card, an affidavit of loss and PHP100 replacement fee shall be paid in the district office.

The BIR said there is no cut-off time in receiving applications for issuance of TIN card.

For COR, BIR said printed in old template or yellow-orange colored is still valid and does not expire as long as the information printed therein are still up to date.

Replacement of COR shall only be made if there are updates or changes in the information printed on the face of COR.

The electronic COR generated by the Philippine Business Hub (PBH) and Online Registration and Update System (ORUS) printed by taxpayers is valid and does not require signature.

The electronic COR bears a quick response (QR) code that can be validated online when scanned.

The COR or electronic COR issued by the ORUS or PBH is required to be posted conspicuously in the place of business.

“With the said clarifications, we hope that we were able to enlighten our taxpayers on the bureau’s policy on the issuance and validity of TIN and COR so that there will be no more unnecessary lining up of taxpayers in the RDOs in relation to the two frontline transactions,” said Commissioner Romeo Lumagui Jr.