Tax Alert No. 34 [Revenue Memorandum Circular (RMC) No. 120-2023 dated 29 November 2023]

Circularizing the Availability, Use and Acceptance of Digital Taxpayer Identification Number (TIN) ID

Please be informed that RMC No. 120-2023 has been issued to announce the availability of the Digital TIN as an additional functionality and feature of the BIR Online Registration and Update System (ORUS) starting 21 November 2023, which is available for all individual taxpayers who want to secure a BIR TIN ID in lieu of the physical TIN card.

The following policies are hereby prescribed relative to the use and acceptance of the BIR Digital TIN ID:

1. The digital TIN ID shall serve as reference for the TIN of the taxpayer. It shall be honored and accepted as a valid government-issued ID of the taxpayers for their transactions with government agencies and institutions, local government units, employers, banks, financial institutions and other relying parties, subject to authentication and verification.
2. The digital TIN ID does not require a signature. The authenticity of the digital TIN ID can be verified through ORUS by scanning the QR code appearing in the digital TIN ID using a mobile device camera.
3. Individual taxpayers with an existing TIN, with or without an issued physical TIN card, can apply for a digital TIN ID.
4. The digital TIN ID is not a temporary TIN ID. Both the physical TIN card and the digital TIN ID are valid and can be presented as proof of TIN ownership, subject to authentication and verification online. Taxpayers with digital TIN ID are not required to secure a physical TIN card.
5. Account enrollment in ORUS (https://orus.bir.gov.ph) is required in order to avail of the digital TIN ID.
6. Taxpayers who are applying for a digital TIN ID are required to update their email address at the Revenue District Office (RDO) where they are registered by accomplishing and submitting Form S1905 - Registration Update Sheet via email to the concerned RDO or through BIR’s eServices - Taxpayer Registration Related Application (TRRA) Portal.
7. To get a digital TIN ID, the taxpayer shall upload his/her photo in ORUS, following the guidelines provided by the RMC regarding size and appearance.
8. Photos that do not meet the specified requirements and specifications shall not be considered as valid. Uploading of unrelated photos shall be subject to penalty.
9. In case of any updates on the taxpayer’s details (e.g., name, address, RDO), the taxpayer may regenerate or update his/her digital TIN ID through ORUS after thirty (30) days from the latest digital TIN ID generation. In which case, the taxpayer shall be issued with a new control number for the regenerated digital TIN ID. However, no new control number shall be generated by ORUS in case of update of the photo.

Please refer to the User Guide for further details on how to apply for a digital TIN ID.

The digital TIN ID is free and not for sale. Taxpayers availing of services of online sellers of TIN ID may have risk of getting an invalid/fake TIN and wrong taxpayer type classification, which may impact future transactions with the BIR.

Any person who shall be found to have misrepresented or failed to supply correct and accurate information shall be imposed a fine of not less than PHP10,000 and suffer imprisonment of not less that one (1) year but not more than ten (10) years, in addition to other penalties provided by law pursuant to Section 255 of the National Internal Revenue Code, as amended.

For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link.