First TIN

Q. "After graduation, I promised myself not to contribute to the growing statistic of the unemployed. So, I applied for all jobs advertised in media and on the internet. Among the many documents that prospective employers require is my taxpayer identification number. The horror stories and urban legends I have gathered from my classmates in obtaining a TIN from the local tax district are quite discouraging. Is there an easier way to secure a TIN."–From J.R. Hunter

A. Welcome to the real world, my friend! Nothing comes easy nowadays.

TIN issuance has been a continuing concern of the Bureau of Internal Revenue. Although they have improved policies and procedures in almost all of their business processes, implementation still leaves something to be desired. Anyway, in fairness to the hardworking people at the BIR, they have been continually looking for ways to make TIN application fast and easy. Check this out!

As things stand, individuals applying for TIN for the purpose of employment have to do the following:

• Determine the BIR office that has jurisdiction over your place of employment or place of residence. This is usually the BIR office nearest your home.

• Accomplish BIR Form 1902 (application form for registration of individuals earning purely compensation income). You can get this at any BIR office.

• If you are presently employed, have your employer accomplish the applicable sections of the application form.

• Attach to the accomplished BIR Form 1902 your birth certificate or any document/identification showing your name, address, and birth date, and a certificate of employment, if any.

• Submit the accomplished form (answer all the required questions and write legibly) together with the required attachments to the Taxpayer Service Section of the BIR office which has jurisdiction over your place of employment or place of residence.

I have checked with some of my friends at BIR and have been assured that you can get your TIN on the same day, while you wait, provided you have fully complied with all the prescribed requirements and procedures.

I also understand that you’re into the internet. The BIR last year launched the "TIN on the WEB" project, which focuses on the online registration of taxpayers classified as professionals (those individuals who are self-employed by practicing their professions). However, this phase of the project does not yet cover individual taxpayers classified as employees. Let us hope that this project will be expanded soon to include all individual taxpayers or all taxpayers of any kind to apply for their TIN via the internet. In the meantime, you will have to file your application with the BIR office up close and personal.

So there, it shouldn’t be that tough.

(Raymund S. Gallardo is tax partner of Laya Mananghaya & Co./KPMG. Questions and comments are welcome. Messages to the author can be sent by e-mail at [email protected]).