BIR Clarifies Policies and Guidelines on the Issuance and Validity of TIN Card and Certificate of Registration

On 19 May 2023, the Bureau of Internal Revenue (“BIR”) released Revenue Memorandum Circular No. 58-2023 which clarified the policies and guidelines on the issuance and validity of Tax Identification Number (“TIN”) Card and Certificate of Registration (“COR”).

TIN Card

The BIR no longer issues the old yellow-orange TIN cards. These have been replaced with the new green design TIN card (BIR Form No. 1931). Despite the release of the new design, the old TIN cards shall retain their validity.

The new TIN card shall now be issued to individual taxpayers in the following instances: (i) initial issuance, (ii) updating of name of married female, (iii) change in registered address, or (iv) replacement for lost or damaged TIN cards.

An application for issuance of a new TIN card should be submitted to the Revenue District Office where the taxpayer is registered. Personal appearance of the concerned taxpayer is also required. Authorized representatives are not allowed to secure the TIN card on behalf of the taxpayer except in emergency or valid cases. In such case, a Special Power of Attorney (including a government-issued ID of the representative and taxpayer), stating the reason for non-appearance and relationship with the authorized representative (e.g., related within the first degree of consanguinity and affinity, with proof presented) shall be submitted to the Revenue District Officer or Assistant Revenue District Officer, for approval. 

The application should include a duly accomplished BIR Form No. 1905, a 1×1 ID picture, and any government-issued ID. For re-issuance due to loss or damage, an Affidavit of Loss must be submitted along with payment of a PHP100.00 replacement fee. There is no cut-off time for accepting applications for TIN card issuance.

Certificate of Registration

The old yellow-orange COR remains valid and will not expire as long as the information printed therein is up to date. The COR should only be replaced if there are updates or changes to the printed information on the face of the COR.
The electronically generated COR from the Philippine Business Hub (“PBH”) and Online Registration and Update System (“ORUS”) is also valid and does not require a signature. The electronic COR bears a QR Code that can be scanned for online validation. The COR or electronic COR issued by ORUS or PBH must be conspicuously displayed on the business premises.