Tax Alert No. 19 [Revenue Memorandum Circular (RMC) No. 58-2023 dated 19 May 2023]

Clarification of Policies and Guidelines on the Issuance and Validity of TIN Card and Certificate of Registration

The Commissioner of Internal Revenue has issued RMC No. 58-2023 dated 19 May 2023 providing clarification on the policies and guidelines on the issuance of Taxpayer Identification Number (TIN) Card and Certificate of Registration (COR) thus:

1. TIN Card
   1. The old TIN cards (yellow-orange color) are no longer being issued by the Bureau of Internal Revenue (BIR) and were replaced with a new design TIN Card (BIR Form No. 1931, colored green), which is a BIR accountable form. 
   2. Old TIN cards need not be replaced since old TIN Cards are still valid TIN ID, which do not expire and the TIN (the number itself) is still the same.
      
   3. The new TIN card shall be issued to individual taxpayers in the following instances:
      
      1. Being issued a TIN for the first time; or
      2. Updating of name of married female; or
         
      3. Changing of registered address; or
         
      4. Replacement for lost/damaged TIN Card
         
   4. The request for TIN card issuance and the generation of the TIN card are accomplished in the Revenue District Office (RDO) where the taxpayer is registered.
   5. Application for TIN card requires the personal appearance of the concerned taxpayer. No authorized representative shall be allowed to secure a TIN card on behalf of the taxpayer, except in emergency or valid cases where a Special Power of Attorney (SPA) (including a government-issued ID of the representative and taxpayer) must be presented to the Revenue District Officer or Assistant Revenue District Officer. 
      
   6. The following shall be required in the Application for TIN card:
      
      1. Duly accomplished BIR Form No. 1905
      2. 1 copy of 1x1 ID Picture to be pasted on the TIN card in the presence of the BIR personnel
         
      3. Any government-issued ID
         
   7. There shall be no cut-off time in receiving applications for issuance of TIN cards.
2. Certificate of Registration
   1. COR printed in old template/yellow-orange color is still valid and does not expire, as long as the information printed therein are still up to date. 
   2. The electronic COR generated by the Philippine Business Hub (PBH) and Online Registration and Update System (ORUS) is valid and does not require signature, as it bears a QR Code that can be validated online when scanned.
      
   3. The COR or electronic COR issued by the ORUS or PBH is required to be posted conspicuously in the place of business.
      

You may access the full version of the issuance through the BIR website.