TIN vs TIN ID vs Digital TIN ID
- TIN: your 9-digit Taxpayer Identification Number from the BIR. You only ever get one TIN for life. Having more than one TIN is not allowed under the Tax Code.
- TIN card: the paper card the BIR issues at your Revenue District Office (RDO).
- Digital TIN ID: the electronic ID you generate yourself in ORUS, and can also view in the eGovPH app. You don't need a paper TIN card if you have it.
Never buy a TIN or TIN ID online. The BIR says the Digital TIN ID is free and not for sale, and warns that people who pay online "TIN ID assistance" sellers risk getting an invalid or fake TIN or the wrong taxpayer type. Giving false information can mean a fine of at least ₱10,000 and jail time (RMC 120-2023).
Which application applies to you?
| You are… | How you get a TIN | Official timing |
|---|---|---|
| Newly hired employee (no TIN yet) | Your employer registers you through the ORUS Employer Service Link. You get an email link, create your account, upload your ID and submit | Register within 10 days of employment |
| First-time job seeker, student or unemployed | Apply yourself in ORUS under E.O. 98 | Before you need it |
| One-time transaction (e.g. selling property) | Apply yourself in ORUS under ONETT | Before the transaction |
| Self-employed, freelancer, business owner | Register as a business taxpayer in ORUS (different requirements and taxes) | On or before you start the business |
| OFW / non-resident (not in business) | Apply online under E.O. 98 | Before you need it |
E.O. 98 requires a TIN on forms, permits, licenses and clearances you get from government agencies. That's why job seekers often need one before their first job.
Requirements (online, through ORUS)
From the BIR's Citizen's Charter for E.O. 98 applications:
- One government-issued ID showing your name, address and birthdate, for example your PhilID/ePhilID, passport, driver's license, UMID, voter's ID, digitized postal ID, PRC ID or OWWA ID. If the ID has no address, add a proof of residence.
- A selfie of you holding that ID, uploaded with the online application.
- First-time job seekers: a barangay certification that you're a resident and a first-time job seeker. See first-time job seeker certificate.
- Married women: the marriage contract (PSA or local civil registry).
- Applying through a representative: a Special Power of Attorney plus IDs of both of you.
- Foreign nationals (non-resident): the passport bio page, with the entry/exit stamps if applicable.
No PhilID yet? See our ePhilID and National ID guide and the list of valid IDs.
How to get a TIN online (E.O. 98 / first-time job seeker)
Go to orus.bir.gov.ph and create an account
using an email address you check often.
Choose the TIN application for your situation
Job seekers, students and unemployed people choose the E.O. 98 option. One-time transactions choose ONETT.
Fill in the online registration form
carefully. Your name and birthdate must match your ID exactly.
Upload your documents:
the scanned ID, the selfie holding the ID, and any extra document for your case (like the barangay first-time job seeker certification).
Submit and wait for the email
The BIR's RDO evaluates the application. Its Citizen's Charter gives a total processing time of about 3 days, with no fee.
Log in to ORUS to see your TIN
once the email says your application was approved. If it was denied, the email gives the reason.
New job? Don't apply on your own if you're already hired. Ask HR to register you through ORUS's Employer Service Link. The BIR says applications with no possible duplicate record are approved automatically by ORUS.
How to get your Digital TIN ID
The BIR added the Digital TIN ID to ORUS on 21 November 2023 (RMC 120-2023). Anyone with an existing TIN can get one, with or without a paper TIN card.
Log in to ORUS
with the email address registered with the BIR. If your RDO has an old email on file, update it first using the Registration Update Sheet (Form S1905), sent by email to your RDO or through the BIR's online TRRA portal.
Open "Get your Digital TIN ID"
and choose View your Digital TIN ID.
Add your photo
(see the rules below).
Check that your details are correct
, then generate and save your Digital TIN ID.
Photo rules (RMC 120-2023):
- 1x1 ID photo, white background, no border, taken within the last 6 months.
- Facing the camera, both ears visible, neutral expression or a smile without showing teeth, eyes open.
- No sunglasses, headphones, face masks or veils. Head coverings only for religious reasons, and they must not cover the face.
- Photos that break the rules make the Digital TIN ID invalid. Uploading someone else's photo (or a cartoon or pet) can be penalized.
Changed your name, address or RDO? You can regenerate your Digital TIN ID in ORUS 30 days after the last one was generated. A photo-only update keeps the same control number.
Digital TIN ID in the eGovPH app
Since 24 April 2026, you can also view your Digital TIN ID in the eGovPH app (RMC 34-2026). You need an existing Digital TIN ID record in ORUS, and your eGovPH profile details must match your BIR records. Open the app's Digital ID section and choose the BIR Digital TIN ID.
Is the Digital TIN ID a valid ID?
Yes. Under RMC 120-2023, the Digital TIN ID "shall be honored and accepted as a valid government-issued identification document" by government agencies, LGUs, employers, banks and other relying parties, subject to authentication and verification.
- It doesn't need a signature.
- Anyone can check it by scanning its QR code with a phone camera. The QR opens the BIR's ORUS verification.
- It's not a temporary ID. The paper TIN card and the Digital TIN ID are both valid.
In practice, some offices still treat a TIN ID as a secondary ID. For an NBI clearance (which needs two IDs), pair it with a primary ID like your PhilID or passport.
Paper TIN card (at the RDO)
If you still want the physical card, the BIR's Citizen's Charter says:
- Apply in person at the RDO where you're registered. No representatives.
- Bring BIR Form 1905, a 1x1 photo, and a photocopy of a government ID. For a lost card, add an affidavit of loss.
- The first TIN card is free. A replacement for a lost or damaged card costs ₱100.
- The card is released to you in person, and you paste your photo in front of the registration officer.
Forgot your TIN? Checking your TIN
- Already registered in ORUS: log in to see your TIN on your profile.
- Have a Digital TIN ID: the TIN is printed on it, and the QR code confirms it's genuine.
- Otherwise: contact your RDO or the BIR Contact Center at (02) 8538-3200 or contact_us@bir.gov.ph. Don't apply for a new TIN, because you can only have one.
- Never use a website or Facebook page that asks for your personal details to "look up" your TIN.
Free for first-time job seekers
A TIN from the BIR is one of the documents listed in RA 11261, and the BIR's own charter lists no fee for online TIN applications anyway. First-time job seekers should still upload their barangay certification, because the BIR asks for it. Your other pre-employment papers, like the NBI clearance and police clearance, are also free once with the same certificate.
Official links
- ORUS (TIN application and Digital TIN ID): orus.bir.gov.ph
- BIR Citizen's Charter, E.O. 98/ONETT TIN online: bir.gov.ph
- BIR Citizen's Charter, TIN card: bir.gov.ph
- RMC 120-2023 on the Digital TIN ID: BIR PDF
- BIR Contact Center: (02) 8538-3200 · contact_us@bir.gov.ph
Frequently asked questions
How much does a TIN ID cost?
Nothing. The TIN, the Digital TIN ID and your first paper TIN card are all free. Only a replacement for a lost or damaged paper card costs ₱100.
How long does it take to get a TIN online?
The BIR's Citizen's Charter gives about 3 days for an online E.O. 98 application. Employee applications with no duplicate record can be approved automatically.
Can I print my Digital TIN ID?
The BIR's rules focus on the digital version, which is verified by scanning its QR code. Many people save it on their phone and also keep a printout. Just make sure the QR code stays clear and scannable.
Can I get a TIN if I'm unemployed or a student?
Yes. Apply online through ORUS under E.O. 98, which is for people who need a TIN for government transactions, including first-time job seekers who haven't been hired yet.
I have two TINs. What should I do?
You're only allowed one TIN. Contact your RDO or the BIR Contact Center so they can fix your records. Don't keep using both.
Is the TIN ID accepted for NBI clearance?
The NBI asks for two valid government IDs. A TIN ID may be accepted, but pair it with a primary ID like your PhilID, passport or driver's license to be safe.
Keep reading
Valid IDs in the Philippines
The IDs most offices accept, and which to bring for your clearance.
DocumentFirst-time job seeker certificate (RA 11261)
The barangay certificate that makes your pre-employment documents free.
NBINBI clearance requirements
The 2 IDs and documents to bring to the branch.