Summary
RMC No. 58-2023 clarifies the policies on the issuance and validity of the TIN Card and the Certificate of Registration (COR).
Key points
- Old and new TIN cards. The old yellow-orange TIN card is no longer issued and was replaced by a green card (BIR Form No. 1931). Old cards stay valid, do not expire and need not be replaced because the TIN is the same.
- When a new card is issued. Individual taxpayers get a new card on first TIN issuance, update of a married female’s name, change of registered address, or replacement of a lost or damaged card. Requests go to the RDO of registration, which alone generates the card.
- Personal appearance and requirements. The taxpayer must appear personally. In emergency or valid cases, a Special Power of Attorney with the reason and relationship, plus IDs, is presented for approval by the RDO or ARDO. Requirements are a BIR Form No. 1905, one 1×1 ID picture and any government-issued ID.
- Replacement of lost or damaged card. An Affidavit of Loss for replacement and a ₱ 100.00 replacement fee are required. There is no cut-off time for receiving applications.
- Certificate of Registration. The old yellow-orange COR remains valid and does not expire while its information is up to date, and is replaced only when printed information changes. An electronic COR from PBH or ORUS is valid without signature and has a QR Code. A COR or electronic COR must be posted conspicuously in the place of business.
Who is affected
- Individual taxpayers applying for a TIN card
- Taxpayers holding a COR
Deadlines and effectivity
- Old TIN cards and old-template CORs do not expire
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.