RMC No. 120-2023: Announces the availability, use and acceptance of Taxpayer Identification Number (TIN) ID

Key points

1. Status and acceptance. The Digital TIN ID is a reference for the taxpayer’s TIN. It is accepted as a valid government-issued ID by government agencies, LGUs, employers, banks, financial institutions and other relying parties, subject to authentication and verification. It needs no signature, and its authenticity is checked online through ORUS by scanning the QR Code.
2. Who can apply. Individual taxpayers with an existing TIN, with or without a physical TIN Card, can apply. ORUS account enrollment is required, and the Digital TIN ID is not a temporary TIN ID. Both the physical TIN Card and the Digital TIN ID are valid proof of TIN ownership, and a taxpayer with a Digital TIN ID need not get a physical card.
3. Email update. Applicants must update their email address at their RDO. They can submit Form S1905 – Registration Update Sheet by email to the RDO or through the TRRA Portal.
4. Photo rules. The applicant uploads a 1×1 photo with white background and no border, taken within a 6 month-period. The photo must face the camera with both ears visible, a neutral expression or a smile not showing the teeth, and uncovered face. Head coverings are accepted only for religious beliefs, and sunglasses, accessories, facemasks and veils are not accepted except for medical reasons.
5. Invalid photos and updates. Photos that do not meet the specifications are not valid, and unrelated photos, such as animals, artists, cartoons or other persons, are penalized. Name, address or RDO updates allow re-generation through ORUS after thirty (30) days from the first or last generation, with a new control number, but a photo update gets no new control number.
6. Free service and penalty. The Digital TIN ID is free and not for sale. Misrepresenting or failing to supply correct information is punished on conviction by a fine of not less than ₱10,000.00 and imprisonment of not less than one (1) year but not more than ten (10) years, under Section 255 of the NIRC, as amended.

Who is affected

• Individual taxpayers with an existing TIN
• Government agencies, employers, banks and other relying parties accepting the Digital TIN ID

Deadlines and effectivity

• Available starting November 21, 2023
• Photo taken within a 6 month-period
• Re-generation after thirty (30) days from the first or last generation