File early, pay right: How to get your TIN and file taxes

As the April 15, 2025 deadline for filing Annual Income Tax Returns (ITRs) approaches, the Bureau of Internal Revenue (BIR) is urging all taxpayers to file on time. If it’s your first time dealing with taxes, don’t worry — we’re here to guide you through the process of getting a Taxpayer Identification Number (TIN) and filing your taxes correctly.

Getting your TIN

The Taxpayer Identification Number (TIN) is your official ID for tax purposes. It’s required for every individual earning income in the Philippines, and only one TIN is allowed per person. Getting more than one is a criminal offense under the Tax Code.

To get your TIN, new employees must complete BIR Form 1902 and submit it to the Revenue District Office (RDO) that covers their residential address. The application must be filed within ten (10) days from your date of employment.

Here are the requirements:

• For local employees:

  • Accomplished BIR Form 1902

  • One valid government-issued ID (e.g. PhilID, driver’s license, passport) showing your full name, address, and birthdate

  • If the ID doesn’t show your address, bring any valid proof of residence

Only one TIN will ever be issued to you for life.

Filing your taxes

Once you have a TIN, the next step is understanding your responsibility to file an Annual Income Tax Return — specifically BIR Form 1700 — if you are earning purely compensation income.

You are required to file if:

• Your taxable income exceeds ₱250,000 annually

• You worked for two or more employers at any time during the taxable year

You are exempted from filing if:

• You earned from only one employer and the correct taxes were withheld

• Your sole income is already subject to final withholding tax

• You are a minimum wage earner

How and where to file and pay

Filing and payment can be done conveniently online through:

• The Electronic Filing and Payment System (eFPS)

• The Electronic BIR Forms (eBIRForms) portal

You can also file and pay through:

• Any Authorized Agent Bank (AAB)

• Your RDO’s Revenue Collection Officer

Everything you need is available on the BIR’s official website: www.bir.gov.ph