How to Get a BIR TIN Philippines 2026
If you earn business or professional income, you need a BIR Taxpayer Identification Number (TIN) and you file an annual income tax return. This guide explains how to get a BIR TIN, which form to file, the documents involved, and exactly where to do each step officially.
Last updated: June 2026 · Bureau of Internal Revenue · BIR Form 1701 (Annual Income Tax Return) · BIR RR 8-2018
When You Register and File
You register with the BIR when you start earning income from business or the practice of a profession — ideally before you begin operating. Registration gives you a TIN (or links your existing TIN to your new business activity) and your Certificate of Registration. After that, your tax life runs on a yearly cycle: you report your full-year income on an annual income tax return filed in the year that follows. Employees who earn only a salary usually do not file themselves because their employer withholds and remits the tax, but the moment you add freelance or business income, the responsibility becomes yours.
Two Ways to File Your Return
The annual income tax return for individuals is BIR Form 1701, which covers mixed-income earners (people with both a salary and business or professional income) and applies whether you use the graduated rates or the 8% option. The BIR provides a matching annual return for those earning purely from business or profession — choose the correct form for your income type on the BIR forms page.
You file electronically through the BIR’s eBIRForms (or eFPS) system, which is the standard channel for most taxpayers. Download the forms and access the electronic filing tools directly from bir.gov.ph/bir-forms.
Download the BIR forms (official)
↓ BIR Form 1701 — annual return for individuals including mixed-income earners
↓ BIR Form 1701A — annual return for those earning purely from business or profession
↓ BIR Form 1701Q — quarterly income tax return
To file electronically and to be sure you have the latest version, download the BIR’s free eBIRForms package from bir.gov.ph/bir-forms.
Documents You Need
For registration, expect to present a valid government-issued ID and proof of your address, plus documents that establish your business or profession — for licensed professionals, that typically includes your PRC identification and Professional Tax Receipt. The exact, current checklist depends on your registration type and your Revenue District Office (RDO), and the BIR updates it from time to time, so confirm the official list on bir.gov.ph before you go. When you file your annual return, you will need your books or summary of income and expenses, your prior payments, and any creditable withholding tax certificates issued to you.
Deadlines and How Long It Takes
The annual income tax return covers a full calendar year and is filed in the following year. The income tax due may be paid in two installments: the first when you file, and the second on or before October 15 (this two-installment option is printed on BIR Form 1701 itself).
The BIR sets the annual filing deadline each year and occasionally adjusts it through a Revenue Memorandum Circular. Because the date can move, always confirm the current year’s filing deadline on bir.gov.ph before you file — do not rely on last year’s date.
If Something Goes Wrong
If you spot a mistake after filing, you do not start over — the BIR lets you submit an amended return (Form 1701 has a checkbox for exactly this). If you file or pay late, expect surcharges, interest, and a compromise penalty on the amount due, so it is almost always cheaper to file on time even if you cannot pay the full amount at once. For anything unclear — the right RDO, a lost TIN, or a registration correction — contact your Revenue District Office or use the official channels listed on bir.gov.ph rather than a third-party fixer.
Frequently Asked Questions
Do I need a TIN to earn freelance income?
Yes. Anyone earning business or professional income registers with the BIR and uses a TIN to file and pay income tax. You only ever have one TIN for life — getting a second one is not allowed.
Which BIR form is the annual income tax return?
For individuals including mixed-income earners, it is BIR Form 1701, which covers both the graduated rates and the 8% option. The BIR provides a matching return for those earning purely from business or profession — find the right one at bir.gov.ph/bir-forms.
Can I pay my income tax in installments?
Yes. The income tax due on the annual return may be paid in two installments — the first when you file, and the second on or before October 15, as stated on BIR Form 1701.
When is the filing deadline?
The BIR announces the annual filing deadline each year and sometimes extends it. Rather than risk an outdated date, confirm the current deadline on bir.gov.ph before you file.
Related calculators & guides
📋 Official sources: bir.gov.ph · bir.gov.ph/bir-forms · BIR Form 1701 (Annual Income Tax Return) · BIR RR 8-2018
⚠️ This is general information, not financial, tax, or legal advice. KnowMyGovt is an independent service — not affiliated with or endorsed by the SSS, PhilHealth, Pag-IBIG, the BIR, DOLE, or the Philippine government — and is not liable for decisions made in reliance on it.
