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TIN ID: Free First Time, ₱100.00 to Replace

Bureau of Internal Revenue · identification

Quick answer

A first TIN Card in paper form is free. Replacing a lost or damaged card costs ₱100.00. File BIR Form 1905 at the RDO where you are registered, appear in person, and bring a 1x1 photo and an ID photocopy. BIR publishes 1 day.

BBAND
Band B · official published sources2 sources cited
Last verified
Where these figures come from

About these figures: the numbers below come from BIR's official published sources: Bureau of Internal Revenue | Citizen's Charter (2026 Edition) (https://bir-cdn.bir.gov.ph/BIR/pdf/BIR%20Citizen's%20Charter%20(2026%20Edition)%20final.pdf, retrieved 2026-08-31); Bureau of Internal Revenue | List of BIR Forms (https://www.bir.gov.ph/bir-forms, retrieved 2026-08-31). Agencies change fees and rates without notice, so confirm with BIR before you rely on them. Last verified: 2026-08-31.

The TIN Card is one of the few government IDs that costs nothing the first time. BIR charges only to replace it, at ₱100.00.

What it costs

Situation Fee
First-time application, TIN Card in paper form Free of charge
Replacement of a lost card ₱100.00
Replacement of a damaged card ₱100.00
Certification of a COR, ATP or TIN Card ₱130.00

That last line is a different service. The charter explains the ₱130.00 as a certification fee not exceeding ₱100.00, plus the documentary stamp tax under Section 188 of the National Internal Revenue Code, which is ₱30.00 elsewhere in the same charter.

What you bring

# Requirement Copies
1 BIR Form No. 1905, Application for Registration Information Update/Correction/Cancellation 1 original
2 Latest 1x1 photo ID 1
3 Photocopy of a government-issued ID 1
4 Affidavit of Loss, for a replacement of a lost card 1

The rules that catch people out

Rule What BIR publishes
Personal appearance Mandatory
Representatives No authorised representative may apply for a TIN Card
Who may avail Individual taxpayers registered with a “00000” branch TIN only
Where The RDO where the taxpayer is registered
Operating hours 8:00 AM to 5:00 PM
Fake cards Confiscated for destruction and disposal

The no-representative rule is the strictest in the BIR charter’s registration section. A business registration under BIR Form 1901 can be filed through a representative with a Special Power of Attorney; the TIN Card cannot.

How long it takes

Published figure
Step 1, secure a queuing number 2 hours
Total processing time 1 day
Total processing fee, first issue None

Getting the TIN first

The card only exists once the number does, and the number is free.

Route to the TIN Published time Fee
Local employee, through ORUS 3 days None
Local employee, walk-in 6 hours None
EO 98 or one-time transaction, walk-in 6 hours None
EO 98 or one-time transaction, through ORUS 3 days None
Individual new business registrant 3 days through ORUS, 1 day walk-in ₱30.00

A local employee must register within 10 days of the date of employment. The TIN registration guide covers both routes.

Where the TIN card sits against other government IDs

Most Filipino IDs cost money. This one does not, which is why it turns up so often on other agencies’ accepted-ID lists.

ID First issue Replacement
BIR TIN Card Free ₱100.00
National ID (PhilID) PSA does not publish a registration fee Not published on the pages read
ePhilID, paper format PhilSys does not publish a printing fee Not published on the pages read
Philippine passport, regular ₱950.00 ₱950.00, plus ₱350.00 if lost or mutilated
Philippine passport, expedite ₱1,200.00 ₱1,200.00
LTO student permit ₱250.00 ₱250.00 on renewal
LTO driver’s licence, new ₱685.00 ₱585.00 on renewal
Pag-IBIG Loyalty Card Plus ₱125 Not published on the pages read
NBI clearance ₱160.00 including the e-payment fee ₱160.00

Sources for each row: TIN ID here, National ID registration, the ePhilID guide, passport renewal, the LTO student permit guide, the new driver’s licence guide, the Loyalty Card Plus guide and NBI clearance requirements.

Where the TIN card is accepted

Agency Where the TIN card appears
LTO Named among the government-issued IDs on the licensing checklist
SSS On the list of IDs accepted for an SS number application
DFA DFA’s authentication FAQ addresses the postal, TIN and PhilHealth IDs specifically
PSA A valid ID with photo and signature is required from a requester or representative

Note that a TIN card is not on the DFA passport list: for a passport you need the PhilID, ePhilID or Digital National ID, or one of 15 named alternatives. The new passport guide sets that list out.

Processing times across the BIR registration services

Useful if you are combining errands at the RDO in one trip.

Service Published time Fee
TIN Card 1 day Free, or ₱100.00 to replace
TIN of a local employee, walk-in 6 hours None
TIN of a local employee, ORUS 3 days None
TIN under EO 98 or ONETT, walk-in 6 hours None
Individual business registration, walk-in 1 day ₱30.00
Individual business registration, ORUS 3 days ₱30.00
Registration of branches 1 day ₱30.00
Authority to Print invoices 1 day None
Registration of books of accounts 1 day None
Certification of COR, ATP or TIN Card 6 hours 17 minutes ₱130.00
Certificate of Exemption for scholarship and livelihood programs 6 hours 5 minutes ₱30.00
eAccREG account enrolment 1 hour 40 minutes None
Registration of a Computerised Accounting System 2 days 45 minutes None
Permit to use loose-leaf books of accounts 3 days None
Cancellation of a POS or CRM permit to use 7 days None

What this page does not cover

BIR does not publish, in the charter pages read for this guide, a plastic or digital TIN card format, a validity period for the card, the rule on holding more than one TIN, the penalty for presenting a fake card beyond confiscation, or a schedule for card releasing. None of those are stated here.

TIN registration covers getting the number itself. The 1901 against 1902 guide covers which registration form applies, and TIN verification covers checking a number you already hold.

Frequently asked questions

How much is a TIN ID?
The first-time application for a TIN Card in paper form is free of charge. Replacement of a lost or damaged card is ₱100.00.
Can someone else get it for me?
No. BIR's charter states that personal appearance of the taxpayer is mandatory and that no authorised representative may apply for a TIN Card.
What do I bring?
BIR Form 1905, 1 original. A latest 1x1 photo ID. A photocopy of a government-issued ID. For a replacement, an Affidavit of Loss. You go to the RDO where you are registered.
Who can apply?
Individual taxpayers registered with a 00000 branch TIN only. That is BIR's own restriction on the service in the charter.
How long does it take?
BIR publishes a total processing time of 1 day. The first step, securing a queuing number, is itself timed at 2 hours. Offices run 8:00 AM to 5:00 PM.
What happens if I present a fake TIN card?
The charter states that fake TIN cards are confiscated for destruction and disposal.
Is there a plastic or digital TIN ID?
The charter's service is specifically the TIN Card in paper form, and that is the only format described on the pages read for this guide. No plastic or digital version is stated here.
I need proof of my registration, not the card. What is that?
A separate service: processing of a request for certification of a Certificate of Registration, Authority to Print or TIN Card, published at ₱130.00 and 6 hours 17 minutes. The charter explains the figure as a certification fee not exceeding ₱100.00 plus the documentary stamp tax under Section 188 of the National Internal Revenue Code.
  1. Bureau of Internal Revenue | Citizen's Charter (2026 Edition)opens in a new tab, retrieved
  2. Bureau of Internal Revenue | List of BIR Formsopens in a new tab, retrieved