Circularizing the Availability, Use and Acceptance of Digital TIN ID

November 29, 2023 REVENUE MEMORANDUM CIRCULAR NO. 120-2023 SUBJECT : Circularizing the Availability, Use and Acceptance of Digital TIN ID FOR : All Revenue Officials, Employees, Taxpayers and Others Concerned This Circular is issued to announce the availability of the Digital Taxpayer Identification Number (TIN) as additional functionality and feature of the BIR Online Registration and Update System (ORUS) starting November 21, 2023 . aScITE The Digital TIN ID is now available for all individual taxpayers who want to secure a BIR TIN ID. Instead of visiting and falling in line in BIR Revenue District Offices to secure a physical TIN Card, taxpayers are advised to secure the Digital TIN ID online. The following policies are hereby prescribed relative to the use and acceptance of the BIR Digital TIN ID: 1. The Digital TIN ID shall serve as reference for the Taxpayer Identification Number (TIN) of the taxpayer. It shall be honored and accepted as a valid government-issued identification document of the taxpayers for their transaction in government agencies and institutions, local government units, employers, banks, financial institutions and other relying parties, subject to authentication and verification. 2. The Digital TIN ID does not require a signature. The authenticity of the Digital TIN ID can be verified online through the Online Registration and Update System (ORUS) just by scanning the Quick Response (QR) Code appearing in the Digital TIN ID using a mobile device camera. 3. Individual taxpayers with existing TIN, with or without issued physical TIN Card, can apply for a Digital TIN ID. 4. Account enrollment in ORUS (https://orus.bir.gov.ph) is required in order to avail of the Digital TIN ID. 5. The Digital TIN ID is not a temporary TIN ID. Both the physical TIN Card and Digital TIN ID are valid and can be presented as proof of TIN ownership, subject to authentication and verification online. Taxpayers with Digital TIN ID is not required to secure a physical TIN Card. 6. Taxpayers who are applying for the Digital TIN ID are required to update their email address at the Revenue District Office where they are registered. To do that, they may accomplish and submit Form S1905 Registration Update Sheet (RUS) via email to the concerned RDO or through BIR's eServices-Taxpayer Registration Related Application (TRRA) Portal. DETACa 7. To get a Digital TIN ID, taxpayer shall upload his/her photo in ORUS, following the guidelines below on its size and appearance. a. Size: 1x1 photo ID with white background without boarder. b. The photo must resemble the individual taxpayer and must reflect current appearance (taken within 6 month-period). c. The photo must be taken in front facing the camera directly, with both ears visible, with neutral expression or smile not showing the teeth, and eyes clearly visible or open. d. In the photo, the taxpayer must not be looking down or to either side or with rotated head, and the face should not be covered. e. Head coverings and hats are only acceptable due to religious beliefs but must not cover any portion of the face of the taxpayer. f. Wearing of sunglasses or other accessories (headphones, wireless hands-free devices, or similar items) that will cover the face are not acceptable unless required for medical reasons (an eye patch, for example). Wearing of facemask or veil is also not acceptable. The User Guide on how to apply for Digital TIN ID through ORUS is attached as an Annex. 8. Photos that do not meet the specified requirements and specifications shall not be considered as valid for transactions, and shall not be accepted as valid Digital TIN ID by the relying parties. Uploading of unrelated photos, such as animals, artists, cartoons or other person's photos, shall be subject to penalty. 9. In case of any updates on the name, address or change of Revenue District Office, the taxpayer may re-generate or update his/her Digital TIN ID through ORUS after thirty (30) days from the first or last Digital TIN ID generation, whichever is applicable. In which case, the taxpayer shall be issued a new control number for the re-generated Digital TIN ID. In case of update of the photo ID, no new control number shall be generated by ORUS. The Digital TIN ID is FREE and not for sale. Taxpayers availing of the services of online sellers of TIN ID assistance risk the possibility of getting invalid/fake TIN and wrong taxpayer type classification, which may impact on their future transactions with the BIR. HEITAD Any person who shall be found to have misrepresented or failed to supply correct and accurate information, upon conviction thereof, shall be imposed a fine of not less than P10,000 and suffer imprisonment of not less than one (1) year but not more than ten (10) years, in addition to other penalties provided by law pursuant to Section 255 of the National Internal Revenue Code, as amended. All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue ANNEX A BIR Digital TIN ID ORUS Online Registration and Update System Application for Digital TIN ID Taxpayer Guide Setting-up the ORUS account Account Creation Page Taxpayers who do not have an existing TIN or record with the BIR can create an account with ORUS using their permanent email or company email. Only one email per taxpayer can enroll in ORUS. aDSIHc For taxpayers who have an existing TIN or record with the BIR, an updated permanent email address existing in BIR registration is required to be used during account creation. Taxpayers may update their email address by accomplishing BIR Sheet Form S1905 and submit via email together with the required documentary requirement to the Revenue District Office where they are registered. Step 1: Access ORUS by clicking the icon "ORUS" in the BIR website www.bir.gov.ph . Alternatively, you may enter the following url in your browser: https://orus.bir.gov.ph . Step 2: Select <New Registration> Step 3: Select the appropriate User Type As an Individual. ATICcS Step 4: A description of the user type and the requirements is then shown. Click <Create an Account> button. Step 5: Read and agree to the Terms of Service and User Agreement. Step 6: Select whether you are a Taxpayer or a Tax Agent. 1 If "Taxpayer" is selected, user needs to select if the taxpayer has an existing TIN or not. Once these values are selected in these fields, user type field will appear. ETHIDa Field Format Description Register as Toggle Taxpayer Select whether you are a Taxpayer or a Tax Agent 1 With or Without Existing TIN Toggle Without Existing TIN Select whether Without Existing TIN or With Existing TIN User Type Dropdown The values in this field will be filtered whether the user selected "Individual" or "Non-Individual" Step 7: Create an ORUS account by filling up all required fields according to the user type selected (*). Field Format Description Email Open Text: [emailprotected] Indicate the email address to be linked to the account. This will serve as the email address in your permanent taxpayer record. !Important: Make sure that the email address logged here is the active email address that the individual taxpayer is using. BIR officers who will validate the information in the application form may contact the company through this email address. This will serve as your username in logging in to ORUS and any OTP verification for other functionalities such as account verification or forgot password will be sent through this email. Once application is approved, TIN will also be sent through this email. This will serve as the email address in your permanent taxpayer record. Changing of email address is not available online and will require manual processes with the BIR. Upon providing the email address, a pop-up message will display: Taxpayer must agree and click on 'I Acknowledge' to proceed. Password Open Text Indicate the password for the account. Guidelines for the password are as follows 1. Must contain at least 12 and 128 max characters 2. Must not be identical with your previous passwords 3. Must not contain the username or full name 4. Must comply with the following complexity requirements: 5. One (1) English upper case letters (A to Z) 6. One (1) English lower case letters (a to z) 7. Numeric characters (0-9) 8. At least one (1) special character long Confirm Password Open Text Indicate the same password for the account. reCAPTCHA Toggle Security function for increased protection of the portal. Click the check box. You may also be asked to select photos according to certain instructions. Account Verification Account enrollment is required to be verified within 24 hours sent via email. TIADCc Step 1: Upon clicking the <Register> button in Account Creation, user will receive a pop-up message on account verification. To exit, click <Close> button Step 2: User will receive an email containing the following text: Non-Individuals "Subject: Account Verification Hi [Corporation Name], Thank you for signing up on ORUS! To complete your registration, please verify your account by clicking the link below: VERIFY YOUR ACCOUNT You have 24 hours to verify your account. Accessing the link beyond that time period will result to unsuccessful verification. cSEDTC Can't see the button? You may also verify using this link: https://orus.bir.gov.ph//verify/xxxxx If you did not initiate this transaction, avoid clicking this link and report this by sending an email to [emailprotected] This is a system generated email. Please do not reply. For any concerns, please contact 8538-3200." Individuals "Subject: Account Verification Hi [Taxpayer's Name], Thank you for signing up on ORUS! To complete your registration, please verify your account by clicking the link below: VERIFY YOUR ACCOUNT You have 24 hours to verify your account. Accessing the link beyond that time period will result to unsuccessful verification. Can't see the button? You may also verify using this link: https://orus.bir.gov.ph//verify/xxxxx If you did not initiate this transaction, avoid clicking this link and report this by sending an email to [emailprotected] This is a system generated email. Please do not reply. For any concerns, please contact 8538-3200." Step 3: Once user clicks on the "VERIFY YOUR ACCOUNT" link sent on email, it will be redirected to the ORUS page which displays: Click on the <OK> button to be redirected to login. Log In Step 1: Access ORUS by clicking the icon "ORUS" in the BIR website www.bir.gov.ph . Alternatively, you may enter the following url in your browser https://orus.bir.gov.ph . AIDSTE Step 2: Click <Login> button at the upper-right side of the screen or the <Login to ORUS> button after clicking New Registration: Step 3: Select the appropriate classification: (1) Taxpayer. Step 4: Enter email address and password. Click <Login> button. Application for Digital TIN ID Accessing the Form Step 1: After logging in, click the <Get Your Digital TIN ID> button in the left side Menu. SDAaTC Step 2: Click the <View Your Digital TIN ID> from the dropdown. Carefully read and follow the instructions displayed screen, on the right side. Step 3: Click the <View Your Digital TIN ID> button at the end of the instruction to proceed. AaCTcI A draft TIN ID information shall be displayed. Review the information displayed if correct. Step 4: Upload your valid photo following the specifications by clicking the <ADD PHOTO> button in order to proceed. Click the <GENERATE DIGITAL TIN ID> button. acEHCD Step 5: Read the pop-up confirmation message and agree to the terms and conditions by clicking the <CONFIRM> button. Step 6: Your Digital TIN ID shall be generated. Take the online survey by clicking the <TAKE SURVEY> link in the pop-up window. Step 7: After answering the online survey, you will be directed to the PROFILE PAGE of your ORUS account. To view your DIGITAL TIN ID, click the <HOME> icon at the bottom. You will be directed to the Home page. EcTCAD Viewing and downloading the Digital TIN ID Step 8: To view your DIGITAL TIN ID, click the <Get Your Digital TIN ID> button in the left side Menu and <View Your Digital TIN ID> from the dropdown and the <View Your Digital TIN ID> button at the end of the instruction to view the generated DIGITAL TIN ID. The front page of the generated DIGITAL TIN ID shall be displayed. You may click the <DOWNLOAD DIGITAL TIN ID> if you want to print the same. SDHTEC In case of update of registration details in the DIGITAL TIN ID, user may click the <UPDATE DIGITAL TIN ID> button every 30 days from the last TIN ID generation. Footnotes 1. Tax Agent Registration is not accessible as of the first release, but as further releases of the ORUS system are developed, it will be fully functional to users.