#AskTheTaxWhiz: Registering and updating TIN for employees

Mon Abrea

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#AskTheTaxWhiz: Registering and updating TIN for employees
No TIN yet? Changing employers? The Philippine Tax Whiz answers questions about TIN for employees.

I just started my first job as an employee. Do I have to register for a taxpayer identification number (TIN) myself or can my employer do it for me?

Your employer can already do it for you. According to Revenue Memorandum Order (RMO) No. 37-2019, employers need to secure the TIN of their new employees within 10 days from the start of employment.

Registration of TIN can be done via the eRegistration System of the Bureau of Internal Revenue (BIR), but will need to be done manually in case:

  • There is an advisory from the BIR that the eRegistration System is down.
  • The taxpayer has no middle name.
  • The taxpayer has a similar or matching record in the BIR database.

Note that the employee’s newly registered TIN will be registered under the revenue district office (RDO) of the employer. That means if you change employment, you may have to update your registration and transfer your TIN.

Another thing to keep in mind is this only applies to purely compensation income earners. Self-employed or mixed income earners have to apply by themselves using BIR Form No. 1901.

I changed my employment this year, and I was told that I should transfer my TIN registration. Do I have to transfer my TIN to the RDO of my current employer? If not, to where should I transfer it?

Yes, you have to transfer your TIN, but not to your employer’s RDO. According to RMO No. 37-2019, if the taxpayer changes employment, he or she will have to transfer his or her TIN to the RDO with jurisdiction over his or her residence.

Unlike TIN registration, transferring of TIN registration is the responsibility of the employee. To do so, the taxpayer will have to file BIR Form No. 1905 (Registration Information Update) with their old RDO, not the RDO they’re transferring to.

Employees – especially first-time employees – are rarely briefed on these tax matters, whether it’s the registration and update of their TIN or the taxes they have to pay. The Asian Consulting Group’s latest tax publication Iwas Buwis-it: What To Do When Tax Attacks aims to guide readers by giving them an overview of taxes. For more information, contact us at consult@acg.ph or (02) 622-7720. – Rappler.com

Mon Abrea, popularly known as the Philippine Tax Whiz, is one of the 2017 Outstanding Persons of the World, a Move Awards 2016 Digital Mover, one of the 2015 The Outstanding Young Men of the Philippines (TOYM), an Asia CEO Young Leader of the Year, and founding president of the Asian Consulting Group (ACG) as well as the Center for Strategic Reforms of the Philippines (CSR Philippines). Assisting him in his column is JM Miñano, communications associate of ACG. He graduated with a bachelor’s degree in Communication Arts from the University of the Philippines Los Baños.

For inquiries, you may email consult@acg.ph or visit www.acg.ph for tax-related concerns.

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