BIR clarifies the issuance of new TIN cards, CORs and discontinues old TIN cards

The BIR has revealed an update on the issuance of TIN Cards and COR documents in their Revenue Memorandum Circular (RMC) 58-2023. The announcement adds new policies such as old TIN cards being officially discontinued and requirements needed when applying for a new TIN Card. The RMC was issued on May 19, 2023, and applies to all currently active TIN cards and CORs. 

The status of old TIN cards

The RMC explains that TIN cards with a “yellow-orange” colour are considered old TIN cards and are no longer issued by the BIR since the implementation of this RMC. The bureau states that the current new design of the TIN cards, the one stated in BIR Form No. 1931 coloured “green” is now considered the accountable form by the bureau.

However, it must be noted that the old TIN cards are still considered valid TIN IDs and do not need to be replaced. The taxpayer’s TIN ID will remain the same so they are free to keep using their old card as they see fit.

Being issued with a new TIN card

The announcement reveals that if any individual taxpayer meets any of the following criteria, they will be issued a new TIN card:

• Being issued a TIN for the first time
• Updating of the name of married female
• Changing of registered address
• Replacement for lost/damaged TIN Card

Applying for a new TIN card

Taxpayers can apply for a new TIN card by sending a request to the Revenue District Office (RDO) where they originally registered – because the generation of TIN card can be made only in the RDO where the taxpayer is registered.

There are certain requirements that need to be met when applying for a TIN card. This includes the personal appearance of the concerned taxpayer. The bureau will not allow any representative, authorized by the taxpayer or otherwise, to secure a TIN card on behalf of the taxpayer. However, during emergency or valid cases, the bureau notes that a Special Power Attorney (SPA) stating the reason for non-appearance and relationship with the authorized representative (e.g., related within the first degree of consanguinity and affinity, with the proof presented) and a government-issued ID of the representative and taxpayer shall be presented to the Revenue District Officer or Assistant Revenue District Officer for approval.The RMC then lists down the items needed for the new TIN card application:

1. Duly accomplished BIR Form No. 1905
2. 1 copy of the 1x1 ID picture to be pasted on the TIN card in the presence of the BIR personnel
3. Any government-issued ID.

Note that if the taxpayer’s TIN card is damaged or lost, they will have to file an Affidavit of Loss to get a replacement. A replacement fee of PHP 100.00 is also required to begin the process and the bureau will not allow a cut-off time when receiving the applications for insurance of TIN card.

The status of CORs 

The RMC clarifies the status of CORs in the old template or in the “yellow-orange” colour are still considered valid and will not expire while the information printed on it is still up to date. Taxpayers will only be required to replace their CORs if there are any sort of updates or changes in the COR’s printed information.

The bureau then explained that any CORs electronically generated by the Philippine Business Hub (PBH) and Online Registration and Update System (ORUS) that have also been printed by taxpayers are valid and will not require any signatures. The RMC clarifies that every electronic COR has a QR code that can be validated online when scanned. Note that if you own a business, you need to display either a physical or an electronic COR issued by the ORUS or PBH at your place of business.