RMC No. 31-2024 — Clarification on TIN Verification being required by employers from newly-hired employees

BUREAUOF INtERNALREVENIIE REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE RECOrdS MGT. DiViSION FEB 2 7 ?n?4 A 2.0000

FEB 2 7 2024

REVENUE MEMORANDUM CiRCULAR NO. _ 3(- 2024)

SUBJECT: Clarification on TIN Verification Being Required by Employers from Newly-Hired Employees

TO All Employers, Internal Revenue Officials/Employees and Others Concerned

Revenue (BIR) does not require newly-hired employees to verify their Taxpayer Identification Number (TIN) and get a TIN Verification slip from the Revenue District Offices (RDOs). This Circular is issued to advise all employers that the Bureau of internal

Verification slip for employment purposes, except for the following cases: All RDOs shall not accept requests for manual TIN Verification or issue TIN (1) The online TIN Verification facility is not available or there is a (2) There is a need for BIR personnel to further verify the correctness (3) The taxpayer has an existing TIN or record; or (4) Possession of multiple or identical TINs. of taxpayer registration information; or prompt message that the user needs to visit the RDO; or

verification purposes. Employers do not have to require their newly-hired employees https://orus.bir.gov.ph/search/tinverification or BiR Chatbot Revie, to verify the validity and correct ownership of the TIN of their newly-hired employees. The to go to the RDO to get a TIN Verification slip. the verification result being displayed by ORUS or Revie is considered sufficient for Online Registration and Update System (ORUS) All employers are advised to use the BIR's Online TIN Verification facility of accessible at

enjoined to be guided accordingly and give this Circular as wide a publicity as possible. All employers, newly-hired employees and others concerned are hereby

RoMEC Lumagui, jr.

paissioner of Internal Revenue

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