The Bureau of Internal Revenue (BIR) has issued a new circular to address concerns about the validity of Taxpayer Identification Number (TIN) cards and Certificates of Registration (COR).
According to the Revenue Memorandum Circular No. 53-2023, the old yellow-orange TIN Cards are no longer issued by the BIR since July 26, 2021.
They have been replaced with green TIN cards (BIR Form No. 1931).
However, the old TIN cards are still valid and do not expire, so there is no need for taxpayers to replace them.
Starting on July 26, 2021, individual taxpayers can apply for the new green TIN card in the following situations: if they are getting a TIN for the first time, updating the name of a married female, changing the registered address, or replacing a lost/damaged TIN card.
Taxpayers must personally submit their request for a TIN Card to the Revenue District Office (RDO) where they are registered.
Authorized representatives are not allowed to obtain a TIN card on behalf of the taxpayer, unless a representative of the said taxpayer can present a Special Power of Attorney (SPA) to the revenue district officer, along with government-issued IDs of both the representative and the taxpayer.
To apply for a TIN Card, taxpayers need to submit a completed BIR Form No. 1905, one copy of a 1x1 ID picture to be pasted on the TIN card in the presence of BIR personnel.
For re-issuance due to loss or damage, taxpayers should submit an Affidavit of Loss and pay a replacement fee of P100.
Regarding Certificates of Registration (COR), the circular states that the old yellow-orange COR is still valid and does not expire as long as the printed information is up to date.
COR replacement is only necessary if there are updates or changes to the information.
Electronic CORs generated by the Philippine Business Hub (PBH) and Online Registration and Update System (ORUS) are also valid and do not require a signature. They contain a QR code that can be verified online when scanned.
It is mandatory to display the COR or electronic COR issued by the ORUS or PBH prominently at the place of business.
Commissioner Romeo D. Lumagui, Jr. hopes that these clarifications will prevent unnecessary queues at the RDOs related to TIN and COR matters.