Issuance and Validity of TIN Card and Certificate of Registration

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 58-2023 to prescribe and clarify the following policies and guidelines on the issuance of Tax Identification Number (TIN) Card and Certificate of Registration (COR):

A. TIN Card

1. The old yellow-orange TIN cards is no longer issued by the BIR. It was replaced with a new design TIN card (BIR Form 1931), which is now in color green.
2. Old TIN cards need not be replaced since they are still valid TIN ID which do not expire and the TIN (the number itself) is still the same.
3. The new TIN card shall be issued to individual taxpayers in the following instances:
   1. being issued a TIN for the first time; or
   2. updating the name of married female; or
   3. changing of registered address; or
   4. replacement of lost/damaged TIN Card.
4. The request for TIN card issuance and generation shall be made in the Revenue District Office (RDO) where the taxpayer is registered.
5. Application for TIN card requires the personal appearance of the concerned taxpayer. No authorized representative shall be allowed to secure TIN card on behalf of the taxpayer.
   In emergency or valid cases, a Special Power of Attorney (SPA), including the government-issued ID of the representative and the taxpayer, shall be presented to the Revenue District Office or Assistant Revenue District Officer.
6. The following shall be required in the application of TIN card:
   1. Duly accomplished BIR Form No. 1905
   2. 1 copy of 1×1 ID picture to be pasted on the TIN card in the presence of the BIR personnel
   3. Any government-issued ID
   Re-issuance in case of lost or damaged TIN card:
   4. Affidavit of Loss, in case of replacement
   5. P100.00 replacement fee
7. There shall be no cut-off time in receiving applications for issuance of TIN card.

B. Certificate of Registration

1. COR printed in old template/yellow-orange color is still valid and does not expire, as long as the information printed therein are still up to date. Replacement shall only be made if there are updates and changes in the information printed on the face of COR.
   
2. The electronic COR generated by Philippine Business Hub (PBH) and Online Registration and Update System (ORUS) printed by taxpayers is valid and does not require signature, since it already bears a QR code that can be validated online when scanned.
   
3. The COR or electronic COR issued by ORUS or PBH is required to be posted conspicuously in the place of business.

Reference:
BIR RMC No. 58-2023