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BIR explains TIN card policies and standards

The taxpayer identification number (TIN) card and certificate of registration (COR) cards’ validity has been clarified, according to a memo circular released by the Bureau of Internal Revenue (BIR) on Thursday.

The former TIN card (colored yellow-orange), according to Revenue Memorandum Circular (RMC) No. 58-2023, was no longer issued by the BIR as of July 26, 2021, according to a statement from the BIR.

A colored green TIN card (BIR Form No. 1931) was used in its place.

BIR reaffirmed that old yellow-orange colored TIN cards that had already been issued were still valid TIN IDs and did not expire despite the creation of the new TIN card.

Individual taxpayers must receive a new TIN card if they receive one for the first time, if a married woman updates her name, if their registration address changes, or if their old TIN card is lost or damaged.

Since TIN cards can only be generated in the RDO where the taxpayer is registered, the request for TIN card issuance must be made in person by the taxpayer to the Revenue District Office (RDO) where he or she is registered.

According to the BIR, no authorized representative may get a TIN card on the taxpayer’s behalf.

A special power of attorney (SPA) and a government-issued ID for both the representative and the taxpayer must be presented to the revenue district officer or assistant revenue district officer in an emergency or legitimate situation where the taxpayer cannot appear in the RDO in person.

The SPA should also include information on the taxpayer’s relationship with the authorized representative and explain their non-appearance.

A taxpayer must have a properly completed BIR Form No. 1905, one copy of a 1×1 ID photo that will be put on the TIN card in front of BIR staff, as well as any government-issued ID, according to BIR, to apply for a TIN card.

An affidavit of loss and a PHP100 replacement fee must be paid in the district office if a new TIN card needs to be issued due to damage or loss.

According to the BIR, there is no deadline for receiving applications for the issuance of TIN cards.

According to BIR, COR documents printed using an outdated template or a yellow-orange color are acceptable and never expire as long as the information on them is still accurate.

A COR should only be replaced if the data written on its front has to be updated or changed.

The electronic COR created by the Philippine Business Hub (PBH) and printed by taxpayers using the Online Registration and Update System (ORUS) is legitimate and does not need to be signed.

The electronic COR’s rapid response (QR) code can be scanned and validated online.

It is necessary to prominently post the COR or electronic COR issued by the ORUS or PBH in the place of business.

According to Commissioner Romeo Lumagui Jr., “With the clarifications above, 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 needless lining up of taxpayers in the RDOs about the two frontline transactions.”

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