RMC No. 58-2023

RMC No. 58-2023 clarifies BIR rules on the TIN Card and Certificate of Registration (COR). The old yellow-orange TIN card is no longer issued and has been replaced by a green TIN card (BIR Form No. 1931), but previously issued old cards remain valid and do not expire. New TIN cards are issued to individual taxpayers upon first-time TIN issuance, updating a married female's name, change of registered address, or replacement of a lost/damaged card. Requests are filed and generated only in the RDO where the taxpayer is registered, with personal appearance required; an SPA is allowed only in emergency or valid cases. Requirements are BIR Form No. 1905, a 1x1 ID picture, and any government-issued ID; replacement of a lost/damaged card needs an Affidavit of Loss and a ₱100.00 fee, with no cut-off time for applications. The old yellow-orange COR remains valid if its information is up to date, and the electronic COR generated through PBH or ORUS is valid without signature, bears a scannable QR Code, and must be posted conspicuously in the place of business.