How to get a TIN ID / BIR Taxpayer Identification Number (with the Digital TIN ID via ORUS and eGovPH)

The TIN is your tax number. Every person who earns money in the Philippines must have one, and you get only one for life. The TIN ID is the card or digital ID that shows that number. Since 2023 you can get a free Digital TIN ID online, and since 24 April 2026 it also appears inside the government eGovPH phone app.

The three ways to get it

Online

Yes

This is fully online and free, and it is the recommended route in 2026. BIR Revenue Memorandum Circular No. 34-2026, issued 28 April 2026, confirms that both the ORUS Digital TIN ID and the eGovPH one are recognised as valid government-issued identification.

How they are checked differs: an ORUS one is verified by scanning its QR code, while an eGovPH one must be shown live inside the eGovPH app. A screenshot of the eGovPH version does not count.

Common error: 'TIN not found'. That almost always means your email was never registered with your RDO.

If your email is not yet on file with BIR, file BIR Form 1905 (or Form S1905) with your Revenue District Office to register your email address. This is the step most people miss.
Go to orus.bir.gov.ph and click New Registration, then choose Individual.
Make an ORUS account using your existing TIN and personal details.
Open the link BIR emails you to activate the account.
Log in to ORUS.
Choose 'Get Your Digital TIN ID'.
Upload a 1x1 ID photo taken in the last 6 months.
Generate and download your Digital TIN ID as a PDF.
Optional: download the eGovPH app, sign in, and view the same Digital TIN ID in the Mobile ID Wallet.

Walk-in

Yes

BIR says personal appearance is mandatory for the paper TIN card, and your photo has to be pasted in front of BIR personnel. Do not buy a TIN card from a fixer.

BIR warns that fake TIN cards are seized and destroyed. Note also: some RDOs run out of card stock and will point you to the free Digital TIN ID instead.

Find the Revenue District Office (RDO) that holds your record. Your TIN is tied to one RDO.
Fill out BIR Form 1905 for a TIN card, or BIR Form 1901 if you are registering as self-employed for the first time.
Bring one latest 1x1 photo and any government-issued ID showing your name, address, and birth date.
If your card was lost or damaged, also bring an Affidavit of Loss.
Hand everything in at the counter. Your photo is pasted onto the card in front of BIR staff.
Pay the PHP 100.00 replacement fee only if this is a replacement. A first card is free.
Get your card.

Representative

Partly

This is the one to read carefully. BIR's Checklist of Documentary Requirements (revised July 2025) allows a representative for BIR transactions in general, with an SPA plus IDs of both people.

But the same checklist puts a clear note under TIN Card Issuance: personal appearance is mandatory, because your photo is pasted onto the card at the counter. For companies, the equivalent is a Board Resolution or Secretary's Certificate instead of an SPA. Employers securing TINs for staff use a signed Letter of Authority on company letterhead, not an SPA.

For the paper TIN card, you must go yourself. BIR's own checklist says personal appearance is mandatory.
For other BIR transactions, prepare a Special Power of Attorney (SPA) that names the exact transaction you are allowing.
Sign the SPA. If you will authorise more than one transaction, BIR wants a certified true copy plus the original shown for checking.
Photocopy your government-issued ID and your representative's government-issued ID. Both photocopies must carry one original wet signature.
Your representative brings the SPA and both ID photocopies to the RDO.
For an online BIR application filed by a representative, a selfie of the representative holding their ID must be uploaded.

What to bring

For a TIN if you are self-employed or a freelancer: BIR Form 1901, plus any government-issued ID showing your name, address, and birth date
For a TIN if you are an employee: BIR Form 1902. Your employer files this for you through ORUS.
For a Digital TIN ID: an existing TIN, an email address already registered with your RDO, an ORUS account, and a 1x1 ID photo (jpeg or PNG) taken in the last 6 months
For a paper TIN card: BIR Form 1905, one latest 1x1 photo, and any government-issued ID such as a PhilID, passport, or driver's licence
For a lost or damaged card: an Affidavit of Loss and the PHP 100.00 replacement fee
For married women changing surname: a photocopy of the marriage contract

Fill this in before you go

Straight from the agency. Print it and bring it filled in.

BIR registration forms (1901, 1902, 1904, 1905)Form page Which one you need depends on whether you are employed, self-employed, or registering for a one-time transaction.

The details

Who can apply

Anyone who earns income in the Philippines. Employees register through their employer.

Self-employed people, freelancers, online sellers, vloggers, content creators, and social media influencers register themselves. Foreign nationals working here can also register.

You must already have a TIN before you can get a Digital TIN ID.

Cost

Getting a TIN is free. The Digital TIN ID from ORUS is free.

The first paper TIN card is free. If your TIN card was lost or damaged, the replacement fee is PHP 100.00, and you also need an Affidavit of Loss.

Business registration through ORUS needs a PHP 30.00 loose documentary stamp, but that is for the business certificate, not the ID.

How long it takes

Digital TIN ID: you can generate and download it right away once your ORUS account is active.
Paper TIN card at the RDO: usually the same day if you have complete documents.
TIN registration itself: usually same day at the RDO, or online through ORUS.

How long it lasts

Your TIN never expires. It is permanent and stays with you for life.

The Digital TIN ID has no expiry. Old paper TIN cards, including the older yellow-orange ones, are still valid and do not need to be replaced.

Tips

One person, one TIN, for life. Having two TINs is against the law and carries a penalty. If you think you already have one from an old job, ask BIR to look it up instead of applying again.
Do your email update with your RDO first. Nearly every failed Digital TIN ID attempt is caused by skipping this step.
Do not pay anyone offering a 'TIN ID rush service'. A first card is free and the digital one is free.
If you are a freelancer or VA, register with BIR Form 1901 as a Professional or Self-Employed. BIR's own list names freelancers, online sellers, vloggers, and content creators.
Some banks treat the Digital TIN ID as a secondary ID only, not a primary one. Bring a second ID when you open an account.

Not verified

The research could not confirm these against an official 2026 source. Phone the office before you travel.

BIR has not published a 2026 statement on card stock, so this varies by office. Call your RDO first.