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Country guide

Philippines

The Philippines uses the Bureau of Internal Revenue (BIR) Taxpayer Identification Number (TIN) for individual and non-individual taxpayers. The core TIN is nine digits; BIR systems and documents may append a branch code, with current tax-return fields using a five-digit branch code.

PH PHL 2 TIN types Last reviewed 2026-06-05

TIN types

2 published formats. Open a type to see examples, structure details, and official sources.

Validate Philippines TIN
Philippine TIN - Individuals
Current Individuals

Bureau of Internal Revenue (BIR)

Individual-series BIR TIN assigned to natural persons for Philippine tax administration. The base identifier is nine digits and may be shown with a branch suffix in BIR systems and forms.

Details
Examples
123-456-789-00000
Where to find it

On the BIR TIN Card or Digital TIN ID, in ORUS, and on BIR registration and tax forms.

Common names
TIN Taxpayer Identification Number BIR TIN
Structure
1 Taxpayer type Digit identifying the individual-series taxpayer type.
2-8 Serial Sequential part of the BIR-assigned identifier.
9 Check digit Control digit assigned by BIR.
10-14 Branch code Optional branch suffix used in BIR systems and forms.
Official source
elibrary.judiciary.gov.ph bir-cdn.bir.gov.ph foi.gov.ph
Philippine TIN - Non-Individuals
Current Entities

Bureau of Internal Revenue (BIR)

Non-individual-series BIR TIN assigned to corporations and other registered non-individual taxpayers for Philippine tax administration. The base identifier is nine digits and may be shown with a branch suffix.

Details
Examples
000-123-456-00000
Where to find it

On BIR registration records, tax returns, receipts, invoices, and other BIR tax documents.

Common names
TIN Taxpayer Identification Number BIR TIN
Structure
1 Taxpayer type Digit identifying the non-individual-series taxpayer type.
2-8 Serial Sequential part of the BIR-assigned identifier.
9 Check digit Control digit assigned by BIR.
10-14 Branch code Optional branch suffix used in BIR systems and forms.
Official source
elibrary.judiciary.gov.ph bir-cdn.bir.gov.ph