E-REGISTRATION
A. What is e-REGISTRATION?
e-REGISTRATION provides easy online access to taxpayer registration services via the internet. These services include the issuance of a Taxpayer Identification Number (TIN) online for individual taxpayers, the payment of a Registration Fee (RF) for both newly registered and existing taxpayers, and the issuance of a Certificate of Registration (COR) for newly registered Single Proprietors, Professionals, and Mixed Income Earners.
eTIN, a module of the eRegistration system, is a web-based application system that allows taxpayers to obtain TINs online.
C. What are the functionalities of the e-REGISTRATION system?
The system has the following functionalities:
a) Basic Taxpayer Data Validation
b) TIN Issuance for Single Proprietors, Professionals, Mixed Income Earners, Employees, and Taxpayers per E.O. 98
c) RDO Verification of Taxpayer Data
d) Payment of Registration Fee (RF) for new eTIN Registrants and Existing Business Taxpayers
e) Generation and Printing of Certificate of Registration (COR)
f) Update of Old TIN and Manual Entry of Pre-Generated TIN
g) Reports Generation
h) System Administration
D. Who are eligible to acquire TIN through the eTIN system?
All new individual taxpayers classified as Single Proprietors, Professionals, Mixed Income Earners, Local Employees, and Persons in Need of TIN for E.O. 98 purposes are eligible for TIN issuance via eTIN.
E. Is the TIN issued through eTIN temporary?
No. The TIN obtained through eTIN is valid and permanent.
F. Does the system require a fee?
No. Obtaining a TIN online is completely free. However, taxpayers registered as professionals, sole proprietors, or mixed income earners must pay a P500.00 business registration fee. These taxpayers must complete and submit Form 0605 to any Accredited Agent Bank or authorized collection agent under their respective Revenue District Offices (RDOs), or pay using one of the following BIR-accredited payment facilities:
1) eFPS
2) G-Cash
G. Is securing more than one TIN (i.e, multiple TINs for the same taxpayer) allowed?
No. A taxpayer may only have one TIN. Anyone who obtains more than one TIN is criminally liable under Section 275 of the National Internal Revenue Code.
H. What do I need to get started with eREG?
To use eREG, you must have the following:
a) A computer equipped with a modem;
b) An Internet service provider; and
c) Any of the browsers listed below: Microsoft Internet Explorer 5 or higher, or Mozilla Firefox.
d) Printer
I. Is the transaction with eTIN secure?
Yes, there are security features built into the system. Every transaction's data transmission is encrypted and secured by cutting-edge technology provided by SSL (Secure Sockets Layer), the industry-standard protocol for secure Web-based communications, and VERISIGN. Similarly, the system's log-in facility handles user validation or authentication.
J. How do I know which type of taxpayer do I fall under?
For public registrant taxpayers who do not need to use an eTIN username, a set of questions has been posted. Based on the answers to these questions, eTIN will automatically determine the user's taxpayer type, which can be any of the following:
Single proprietors are individuals who engage in trade or business but do not perform services as employees.
Professionals are self-employed individuals who practice a profession or calling that does not include performing services as an employee. Computer, creative or performing arts, engineering, health, law, social science, teaching, personnel and human resource development, finance and sales, writing and journalism, and other occupations are examples.
Local Employees are Filipino citizens who work for and are paid by a company based in the Philippines.
Mixed Income Earners are persons who are any two of the following: Professionals, Single Proprietors, and Local Employees.
For example, a teacher who works in a school, provides tutoring services for a fee, and runs a retail sales business on the side should register as a local employee, professional, and sole proprietor at the same time.
People Registering Under E.O. 98 are individuals who are obtaining TIN in order to transact with other government offices such as LTO, NBI, DFA, and others.
K. How do I make sure that I do not have a previously issued TIN?
The Basic Taxpayer Data page ensures that all eTIN users do not already have a TIN. The system searches the BIR database for a match of the eTIN user's Basic Taxpayer Data.
Note: If the user makes a typographical error, the system may fail to find a match in the database, and the user will then be permitted to complete the TIN registration form.