TIN ID without a job: BIR Form 1904 and the Digital TIN ID
This page is for someone who needs a Taxpayer Identification Number (TIN) but has no employer and no business yet: a fresh graduate applying for work, someone opening a bank account, or a person dealing with a government office that asks for a TIN. At the end you will know whether BIR Form 1904 is your form, what to attach, how to apply online, and how to get the free Digital TIN ID.
PhilForms fills the form; you submit it to the BIR yourself.
Who uses Form 1904, and who does not
The form's own header says it is the application for a one-time taxpayer and a person registering under E.O. 98, which means "securing a TIN to be able to transact with any government office" (BIR Form 1904, October 2025).
BIR's ORUS guide lists the purposes that call for a TIN under E.O. 98: dealings with banks, dealings with government agencies, and first time job seekers (BIR ORUS guide for E.O. 98, RMC 54-2024 attachment). The form's taxpayer types also cover a one-time transaction (for example a sale of property or shares, a donation, or a transfer by succession), a passive income earner only, and an estate.
Not your form if:
- You already have a TIN from any job or business. The form warns that having more than one TIN is criminally punishable (BIR Form 1904). Look for your old number first. - You have just been hired. Employees use BIR Form 1902. - You are starting a business or freelance work. Self-employed people use BIR Form 1901.
What to bring or upload
From the documentary requirements printed on the form (BIR Form 1904):
Situation · Document; Everyone (Filipino and resident alien) · A government-issued ID showing your name, address and birthdate, such as a PhilID/ePhilID, passport or driver's license. If the ID has no address, add a proof of residence; Married woman · Marriage contract; Through a representative · Special Power of Attorney naming the purpose and the representative, plus IDs of both; First time job seeker · Barangay certification that you live in the barangay and are a first time job seeker; Transfer of property by succession · Death certificate, or the extrajudicial settlement / affidavit of self-adjudication
A first time job seeker pays no government fee for a TIN, once, under the First Time Jobseekers Assistance Act (RA 11261, sections 3 and 4). The barangay certification is the proof.
Apply online through ORUS
BIR's guide walks through the online route (RMC 54-2024 attachment):
1. Go to ORUS, choose New Registration, then "As an Individual", and create an account without an existing TIN. Pick "Get TIN for Filipino Citizen – E.O. 98 / One-Time Taxpayer". 2. Use an email you will keep. It becomes your username and your permanent BIR email, and your TIN is sent to it. BIR says changing it later is not available online. 3. Verify the account from the email within 24 hours. 4. Log in, choose New Registration again and click "Fill-up Registration Form (1904)". Fill in your details, address, representative (if any) and spouse (if married). 5. Upload your documents as JPEG, PNG or PDF, each not over 25 MB, review the summary and submit. You get an Application Reference Number (ARN) and the RDO that will process it. 6. When the email says the application is approved, your TIN shows on the Profile tab of your ORUS account. If it is denied, fix what the denial note says and submit again.
Filling the paper form, part by part
Prepare your details on BIR Form 1904 before you type them into ORUS, or print it if your RDO asks for paper.
- Items 1 to 3. Date of registration and your PhilSys Card Number if you have one. The RDO code is for the BIR. - Part I, items 4 to 20. Tick one taxpayer type in item 4 (E.O. 98 Filipino citizen for most readers). Write your name exactly as on your ID, birth date and place, residence address, gender, civil status, contact number, email, your mother's maiden name, your father's name, and the ID you are presenting with its number and dates. - Part II, items 21 to 25. Only if married: your spouse's employment status, name, TIN and employer. - Part III, item 26. The purpose: banks, government agencies, first time job seeker, a sale or donation of property, succession, or others. - Part IV, items 27 to 32. Only if a withholding agent or accredited tax agent is filing for you. - Item 33. Sign the declaration.
The Digital TIN ID
The BIR made a Digital TIN ID available in ORUS from November 21, 2023. It is accepted as a valid government-issued ID, subject to authentication, needs no signature, is checked by scanning its QR code, and is free. You do not need a physical TIN card if you have it (RMC 120-2023).
To generate it you upload a 1x1 photo with a white background, taken within the last six months, facing the camera, face uncovered, no sunglasses or face mask (RMC 120-2023). From April 24, 2026 the same Digital TIN ID can also be viewed in the DICT eGovPH app; that copy is verified by showing it inside the app (RMC 34-2026).
Mistakes that get an application denied or cause trouble
- Applying for a new TIN when you already have one from a past job. Ask your RDO to look up your old number instead. - An ID without an address and no proof of residence attached. - A photo that breaks the rules above. BIR says such a Digital TIN ID will not be accepted by relying parties (RMC 120-2023). - Paying someone online for a "TIN ID". BIR says the Digital TIN ID is free and warns that paid TIN assistance risks an invalid or fake TIN (RMC 120-2023).
Questions
Paano kumuha ng TIN kung wala pa akong trabaho?
If you need a TIN for a bank, a government office or as a first time job seeker, apply under E.O. 98 with BIR Form 1904, online through ORUS (RMC 54-2024 attachment). When you are hired later, tell your employer you already have a TIN, since a second one is punishable (BIR Form 1904).
Is the Digital TIN ID a valid ID?
Yes. BIR says it is honored as a valid government-issued ID by government agencies, LGUs, employers and banks, subject to authentication and verification through its QR code (RMC 120-2023).
May bayad ba ang TIN ID?
The Digital TIN ID is free (RMC 120-2023). A first time job seeker also pays no government fee for the TIN itself (RA 11261).
Can someone apply for me?
Yes, with a Special Power of Attorney naming the purpose and the representative, and IDs of both of you (BIR Form 1904).
Last checked 2026-10-21. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.