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Enchanced Online Tin Registration

by Atty. Maria Noeli V. Francisco

 

The Bureau of Internal Revenue (BIR) has taken advantage of using the internet to provide better services for taxpayers.  In 2003, the electronic tax identification number (e-TIN) scheme was launched by the BIR to allow the issuance of TIN to new taxpayers classified as professionals.  However, the scheme was temporarily suspended on account of the abuse of some taxpayers in securing TIN as they were able to get more than one TIN. The lack of stringent measures were observed to have caused the facilitation of the on-line TIN registration to be flawed.  The scheme was implemented only recently when Commissioner Sixto S. Esquivias IV, signed RMO No. 26-2009 prescribing policies and procedures in the implementation of the e-Registration System (enhanced eTIN) which took effect immediately last July 10, 2009.

The enhanced e-TIN is intended to address the public demand for an on-line facility for the issuance of TIN and to address the flaws in the e-TIN scheme.  The enhanced system includes security features in properly identifying categories of users namely: a) self-employed individuals (single proprietors, professionals and mixed income earners); b) employers applying TINs in behalf of their employees; and c) authorized government agencies and instrumentalities (GAIs) in behalf of taxpayers transacting with their office pursuant to Eexecutive Order No. 98, which requires that a TIN be issued to parties transacting with government agencies.  An online payment facility for the payment of the Annual Registration Fee (ARF) and generation of the Certificate of Registration (COR) are also added features of the eReg System.  This on-line payment facility shall also be available to existing registered business taxpayers (individual and non-individual).

The issuance of the TIN through enhance e-TIN is free of charge and shall only be available for purposes of securing TIN of individual taxpayers without TINs. Individuals are directed to log on to www.bir.gov.ph and click the eReg icon to secure the TIN.  For employers they must accomplish an on-line form  for registration as Employer User.  GAIs shall accomplish BIR Form 0044 and submit the same together with the Letter of Intent indicating its purpose for access on the eRegistration System signed by the Head of Office, identifying the details of the authorized user for the GAI to the Revenue District Office (RDO) where it is registered. 

As a security feature, the system has an automatic prompt stating that the individual already has a TIN in case an individual already has an existing TIN.  To verify the TIN, taxpayers may call the BIR contact center at 981-8888 or visit the RDO displayed in the message prompt.  It should be noted that all information entered in the system shall form part of the BIR information system/database.  Thus, it is required that only true details are provided therein. Otherwise, a penalty of P1,000.00 but not more than P25,000 for every instance shall be imposed on e-Registration System users who supplied  erroneous/invalid information.  The RMO also reiterates the penalty provisions under Section 236 and 237 of the 1997 Tax Code for any person securing more than one TIN and for any other violation of the Tax Code and other tax rules and regulations.
 
After the issuance of the TIN, taxpayers shall then pay the registration fees to the Revenue Collection Officer or duly authorized Treasurer of the City or Municipality or any other mode of payments authorized by the BIR or through: the link sent by e-mail; any authorized agent banks located within the RDO indicated on the email notification; or text using G-cash.
 
This enhanced online TIN registration system of the BIR is a welcome scheme as it provides a convenient way by which taxpayers are able to secure TINs.  It not only helps the taxpayers but also provides the BIR an effective and efficient tool in obtaining needed information for the proper implementation and development of tax laws, rules and regulations.

This article is not intended to be a substitute for professional advice.  For comments and inquiries, you may e-mail the author at Noeli.Francisco@ph.gt.com.  For other tax concerns, please check out our other tax services.