RMC No. 120-2023

RMC No. 120-2023 announces that the Digital Taxpayer Identification Number (TIN) ID is available as a feature of the BIR Online Registration and Update System (ORUS) starting November 21, 2023. The Digital TIN ID serves as reference for a taxpayer's TIN and is honored as a valid government-issued ID in transactions with government agencies, LGUs, employers, banks, financial institutions and other relying parties, subject to authentication and verification online via its QR code; it does not require a signature. Individual taxpayers with an existing TIN, with or without a physical TIN Card, may apply after enrolling in ORUS and updating their email address with their RDO (via Form S1905 or the eServices TRRA Portal) and uploading a compliant 1x1 photo. The Digital TIN ID is free, is not a temporary TIN ID, and holders are not required to secure a physical TIN Card. Non-compliant photos are invalid, uploading unrelated photos is subject to penalty, and misrepresentation or supply of false information carries a fine of not less than ₱10,000.00 and imprisonment of one to ten years under Section 255 of the NIRC.