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Tax Notes

Issuance and validity of TIN card and certificate of registration

14 Jun 20232 min read

Contents

A. TIN Card

The Bureau of Internal Revenue (BIR) has released a new design for the Tax Identification Number (TIN) card (BIR Form 1931) which is now in color green, replacing the old yellow TIN card. Nonetheless, the old yellow TIN card is still valid since the TIN does not expire or change and, as such, does not need to be replaced by the taxpayer.

The request for the issuance of the new TIN card shall be submitted to the Revenue District Office (RDO) where the taxpayer is registered. The personal appearance of the taxpayer is a must for the application of the TIN card, and thus the use of an authorized representative is not allowed except in emergencies or valid cases. In this exceptional case, a Special Power of Attorney (SPA), together with a government-issued ID of the representative and taxpayer, stating the reason for non-appearance and relationship with the authorized representative, shall be presented to the Revenue District Officer or Assistant Revenue District Officer or approval.

The new TIN card shall be issued to individual taxpayers in the following instances:

a) being issued for the first-time,

b) updating of name of married female,

c) changing of registered address, or

d) replacement for lost/damaged TIN card.

The following are needed in the Application of TIN card:

a) Duly accomplished BIR Form No. 1905,

b) 1 copy of 1x1 picture to be pasted on the TIN card in the presence of the BIR personnel, and

c) Any government-issued ID.

For the reissuance of damaged or lost TIN card:

a) Affidavit of Loss, and

b) P100 replacement fee.

B. Certificate of Registration

The BIR has released a new design for the Certificate of Registration (COR), which is now printed in blue replacing the old yellow-orange template. The old template is still valid and does not expire as long as the information printed is still up-to date. Replacement of COR shall only be made if there are updates or changes in the information.

Moreover, the electronic COR generated by the Philippine Business Hub (PBH) and Online Registration and Update System (ORUS) is valid and does not require signature. It bears a QR code that can be validated online when scanned. The COR must be posted conspicuously at the place of business.

Source:

P&A Grant Thornton

Certified Public Accountants

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.

As published in SunStar Cebu, dated 14 June 2023

Issuance and validity of TIN card and certificate of registration

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Issuance and validity of TIN card and certificate of registration

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