TIN Registration: ORUS, Walk-In, 10-Day Rule
Bureau of Internal Revenue · registration
Quick answer
A Taxpayer Identification Number is free. A local employee must register within 10 days from the date of employment, usually through the employer on ORUS at orus.bir.gov.ph. BIR publishes 3 days for the ORUS route and 6 hours for a walk-in at the Revenue District Office.
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); Bureau of Internal Revenue | eServices (https://www.bir.gov.ph/eServices, 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.
A TIN is free, and the clock on getting one is 10 days from the date of employment. Both figures come from BIR’s own 2026 Citizen’s Charter, which is the source for everything on this page.
The routes and what they cost
| Who you are | Route | Published time | Fee |
|---|---|---|---|
| Local employee | Online through ORUS | 3 days | None |
| Local employee | Manual, walk-in | 6 hours | None |
| Local employee, bulk of six or more | Manual, walk-in | 3 days | None |
| EO 98 or one-time transaction taxpayer | Manual, walk-in | 6 hours | None |
| EO 98 or one-time transaction taxpayer | Online through ORUS | 3 days | None |
| Individual new business registrant, with ATP | Online through ORUS | 3 days | ₱30.00 |
| Individual new business registrant, with ATP | Manual, walk-in | 1 day | ₱30.00 plus procured printing |
| Non-individual new business registrant, with ATP | Online through ORUS | 3 days | ₱30.00 |
| Registration of branches | Manual | 1 day | ₱30.00 |
| Authority to Print invoices | Manual | 1 day | None |
| Registration of books of accounts | Manual | 1 day | None |
The ₱30.00 is documentary stamp tax, not a charge for the number. Nothing on this list is a fee for the TIN itself.
Offices run 8:00 AM to 5:00 PM at the Revenue District Office Client Support Section.
The 10-day rule
BIR’s charter states that a local employee shall register within 10 days from the date of employment. That is the only hard deadline attached to a first TIN, and it sits on the employee even though the mechanics usually run through the employer.
How the ORUS route actually works
The Online Registration and Update System lives at orus.bir.gov.ph. BIR describes it as providing an end-to-end process for taxpayer registration and for updating registration information.
For a local employee the sequence is:
- The employer registers the employee through the Employer Service Link
- The employee receives a link by email
- The employee creates an ORUS account
- The employee uploads scanned documents, including a selfie holding the ID
- BIR evaluates and approves or denies the application
BIR’s published breakdown for the evaluation step alone is 2 days, 7 hours and 30 minutes, inside a total of 3 days.
Which form applies to you
| Form | Official title |
|---|---|
| 1901 | Application for Registration For Self-Employed (Single Proprietor/Professional), Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates and Trusts |
| 1902 | Application for Registration For Individuals Earning Purely Compensation Income (Local and Alien Employee) |
| 1903 | Application for Registration For Corporations, Partnerships (Taxable/Non-Taxable), Including GAIs, LGUs, Cooperatives and Associations |
| 1904 | Application for Registration For One-Time Taxpayer and Persons Registering under E.O. 98 |
| 1905 | Application for Registration Information Update/Correction/Cancellation |
The charter asks for 2 originals of BIR Form 1902 for a local employee and 2 originals of BIR Form 1904 for an EO 98 or ONETT applicant. The 1901 against 1902 guide compares the two most common ones side by side.
The IDs BIR accepts, and who issues them
BIR’s charter is unusual in naming the issuing agency next to each ID.
| # | ID | Issuing agency | Covered here |
|---|---|---|---|
| 1 | PhilID or ePhilID | PSA | National ID registration |
| 2 | Driver’s licence | LTO | New driver’s licence |
| 3 | UMID | SSS, GSIS | SSS UMID and MySSS Card |
| 4 | Voter’s ID | COMELEC | - |
| 5 | Passport | DFA | Passport renewal |
| 6 | Digitised Postal ID | Post Office | - |
| 7 | PRC ID | PRC | - |
| 8 | OWWA ID | OWWA | OWWA membership |
The ID must show name, address and birthdate. Where it carries no address, BIR asks for additional proof of residence or business address in the applicant’s name. All IDs must be readable, untampered and consistent with the documents submitted.
Two situational additions: a married female local employee adds a marriage contract, and a foreign national submits the passport bio page including entry and exit stamps.
Where to register, by situation
| Applicant | RDO |
|---|---|
| Applicants under EO 98 | The RDO with jurisdiction over the place of residence |
| OFWs and overseas contract workers not engaged in business | The RDO with jurisdiction over the place of local residence |
| Nonresident Filipino citizens | Office of the Commissioner through RDO No. 39, South Quezon City |
| Foreign nationals applying for a Provisional Work Permit or Special Work Permit | Office of the Commissioner through RDO No. 39, South Quezon City |
| Local employees | The RDO where the employer or the employee is registered |
An OFW usually needs the TIN alongside other documents. The Balik-Manggagawa OEC guide covers one of them, and the OWWA membership guide another.
After the TIN: the card and the certification
| Service | Fee | Published time |
|---|---|---|
| TIN Card, first application in paper form | Free of charge | 1 day |
| TIN Card, replacement of a lost or damaged card | ₱100.00 | 1 day |
| Certification of a Certificate of Registration, Authority to Print or TIN Card | ₱130.00 | 6 hours 17 minutes |
| Certificate of Exemption for scholarship and job or livelihood programs | ₱30.00 | 6 hours 5 minutes |
That ₱130.00 is explained in the charter itself: a registration certification fee may not exceed ₱100.00, plus the documentary stamp tax under Section 188 of the National Internal Revenue Code. The TIN ID guide covers the card in full.
What this page does not cover
BIR does not publish, in the charter pages read for this guide, the ORUS account registration steps for a self-employed applicant in the same detail as for an employee, the penalty for missing the 10-day registration deadline, the annual registration fee position after the Ease of Paying Taxes Act, or any income tax filing deadline. None of those are stated here.
Related
The 1901 against 1902 guide covers which form to file. The TIN ID guide covers the card, and TIN verification covers checking a number you already have.
Frequently asked questions
- How much does a TIN cost?
- Nothing. BIR's charter publishes the total processing fee as None for every TIN application route for employees and for EO 98 or one-time transaction applicants. Only business registrants pay, and what they pay is a ₱30.00 documentary stamp tax rather than a fee for the number itself.
- Is there a deadline?
- Yes. BIR's charter states that a local employee shall register within 10 days from the date of employment.
- What is ORUS?
- The Online Registration and Update System at orus.bir.gov.ph. BIR describes it as a web-based system providing an end-to-end process for registration of taxpayers and updating of their registration information. For a local employee the employer initiates it through the Employer Service Link, then the employee receives a link, creates an account and uploads scanned documents.
- How long does it take?
- BIR publishes 3 days for a local employee's TIN through ORUS and 6 hours for the same application by walk-in. Bulk transactions of six applications and above are 3 days. An EO 98 or one-time transaction TIN is 6 hours by walk-in and 3 days through ORUS.
- Which form do I use?
- BIR Form 1902 for an individual earning purely compensation income, 1901 for self-employed and mixed income individuals, 1903 for corporations and partnerships, and 1904 for a one-time taxpayer or a person registering under EO 98. The charter asks for 2 originals of 1902 and 2 originals of 1904.
- I am an OFW. Where do I register?
- The charter puts OFWs and overseas contract workers not engaged in business at the RDO having jurisdiction over their place of local residence. Nonresident Filipino citizens, and foreign nationals applying for a Provisional Work Permit or Special Work Permit, go through the Office of the Commissioner via RDO No. 39, South Quezon City.
- What ID do I need?
- Any government-issued ID showing name, address and birthdate. BIR's charter pairs each ID with its issuing agency: PhilID or ePhilID from PSA, driver's licence from LTO, UMID from SSS or GSIS, voter's ID from COMELEC, passport from DFA, digitised postal ID from the Post Office, PRC ID from PRC, and OWWA ID from OWWA. For an online application you upload a selfie holding the ID.
- What if I am starting a business instead?
- That is a different service with a fee. Registration of an individual new business registrant, including facilities and an Authority to Print, is published at 3 days through ORUS and 1 day by walk-in, with a ₱30.00 documentary stamp tax and, on the walk-in route, procured printing costs.