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Verifying an employee’s taxpayer identification number (TIN) helps ensure that the proper TIN is matched to the correct employee. It allows employers to accurately report employee compensation and withhold the correct amount of tax.

The Bureau of Internal Revenue (BIR) recently issued Revenue Memorandum Circular (RMC) No. 31-2024, which provides that employers shall use the BIR’s Online TIN Verification facility of the Online Registration and Update System (ORUS) or the BIR Chatbot Revie (Revie) to verify the validity and ownership of the TIN. The verification result presented by either ORUS or Revie is sufficient.

The BIR will no longer cater to manual TIN verification requests or issue TIN verification slips for employment purposes, except for any of the following reasons:

  1. The online TIN verification facility is unavailable or there is a prompt that the taxpayer must visit the BIR;
  2. BIR needs to reconfirm the accuracy and completeness of taxpayer registration information;
  3. The taxpayer has an existing TIN or record;
  4. The taxpayer has multiple or identical TINs.

Please be guided accordingly.

 

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 8 March 2024