RMC No. 120-2023 — Announces the availability, use and acceptance of Taxpayer Identification Number (TIN) ID Digest | Full Text | Annex A | Taxpayer Guide

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Ouezoni NOV 2 9 2023

REVENUE MEMORANDUM CIRCULAR NO. /20 - 2O23

SUBJECT :Circularizing the Availability, Use and Acceptance of Digital TIN IE

FOR : All Revenue Officials, Employees, Taxpayers and Others Concerned

Registration and Update System (ORUS) starting November 21, 2023. Identification Number (TIN) as additional functionality and feature of the BIR Online This Circular is issued to announce the availability of the Digital Taxpayer

physical TIN Card, taxpayers are advised to secure the Digital TIN ID online. BIR TIN ID. Instead of visiting and falling in line in BIR Revenue District Offices to secure a The Digital TIN ID is now available for all individual taxpayers who want to secure a

BIR Digital TIN ID: The following policies are hereby prescribed relative to the use and acceptance of the

1. The Digital TIN ID shall serve as reference for the Taxpayer Identification Numbe (TIN) of the taxpayer. It shall be honored and accepted as a valid government-issued other relying parties, subject to authentication and verification. identification document of the taxpayers for their transaction in government agencies and institutions, local government units, employers, banks, financial institutions and

2. The Digital TIN ID does not require a signature. The authenticity of the Digital TIN ID mobile device camera. can be verified online through the Online Registration and Update System (ORUS) just by scanning the Quick Response (QR) Code appearing in the Digital TIN ID using a

3. Individual taxpayers with existing TIN, with or without issued physical TIN Card, can apply for a Digital TIN ID.

4. Account enrollment in ORUS (https://orus.bir.gov.ph) is required in order to avail of the Digital TIN ID.

5. The Digital TIN ID is not a temporary TIN ID. Both the physical TIN Card and Digital secure a physical TIN Card. TIN ID are valid and can be presented as proof of TIN ownership, subject to authentication and verification online. Taxpayers with Digital TIN ID is not required to

6. Taxpayers who are applying for the Digital TIN ID are required to update their email address at the Revenue District Office where they are registered. To do that, they may accomplish and submit Form S1905 -- Registration Update Sheet (RUS) via email to the concerned RDO or through BIR's eServices - Taxpayer Registration Related Application (TRRA) Portal.

BUREAU OF INTERNAL REVENUE NNYyN

NOV 29 2023

C RECORDS MGT. DIVISION

7. To get a Digital TIN ID, taxpayer shall upload his/her photo in ORUS, following the guidelines below on its size and appearance. b. The photo must resemble the individual taxpayer and must reflect current a. Size: Ixl photo ID with white background without boarder. c. The photo must be taken in front facing the camera directly, with both ears visible, with neutral expression or smile not showing the teeth, and eyes clearly appearance (taken within 6 month-period).

d. In the photo, the taxpayer must not be looking down or to either side or with visible or open.

rotated head, and the face should not be covered. e. Head coverings and hats are only acceptable due to religious beliefs but must not f. Wearing of sunglasses or other accessories (headphones, wireless hands-free cover any portion of the face of the taxpayer.

devices, or similar items) that will cover the face are not acceptable unless required for medical reasons (an eye patch, for example). Wearing of facemask or veil is also not acceptable.

The User Guide on how to apply for Digital TIN ID through ORUS is attached as an Annex.

8. Photos that do not meet the specified requirements and specifications shall not be or other person's photos, shall be subject to penalty. considered as valid for transactions, and shall not be accepted as valid Digital TIN ID by the relying parties. Uploading of unrelated photos, such as animals, artists, cartoons

9. In case of any updates on the name, address or change of Revenue District Office, the generated by ORUS. taxpayer may re-generate or update his/her Digital TIN ID through ORUS after thirty Digital TIN ID. In case of update of the photo ID, no new control number shall be (30) days from the first or last Digital TIN ID generation, whichever is applicable: In which case, the taxpayer shall be issued a new control number for the re-generated

taxpayer type classification, which may impact on their future transactions with the BIR. online sellers of TIN ID assistance risk the possibility of getting invalid/fake TIN and wrong The Digital TIN ID is FREE and not for sale. Taxpayers availing of the services of

accurate information, upon conviction thereof, shall be imposed a fine of not less than P10,000 Any person who shall be found to have misrepresented or failed to supply correct and

and suffer imprisonment of not less than one (1) year but not more than ten (10) years, in addition to other penalties provided by law pursuant to Section 255 of the National Internal Revenue Code, as amended.

as wide a publicity as possible. All internal revenue officials and employees are hereby enjoined to give this Circular

H-2 BUREAU OF INTERNAL REVENUE NniTTyN NOV 29 2023 Co ROMO D.LUMAGUI,JR Missioner of Internal Revenue 028684

RECORDS MGT.DIVISION