Dear Attorney,

I recently lost my TIN card and cannot recall my TIN number. Could you advise me on how to retrieve my TIN number or obtain a replacement card? Thank you.

Sincerely,
Concerned Taxpayer

Insights

In the Philippines, the Tax Identification Number (TIN) is issued by the Bureau of Internal Revenue (BIR) for tax administration purposes. It serves as a unique identifier for individuals and entities engaged in taxable activities. Losing your TIN card or forgetting your TIN number is a common issue, but the process for recovery is relatively straightforward.

Steps to Retrieve or Replace a Lost TIN Card

Visit the BIR Office: The most direct method is to visit the nearest BIR office where you registered. Bring a valid government-issued ID as proof of identity. Once at the BIR, request assistance in retrieving your TIN number or applying for a replacement card.
Call the BIR Hotline: You may also contact the BIR customer service hotline. Prepare personal information like your full name, date of birth, and address as these will be used to verify your identity.
Use BIR eServices: For individuals with online access, you can register or log in to the BIR’s online eServices portal. Although you cannot directly recover your TIN number through this platform, you can update your records or apply for a replacement.
Submit a Formal Request: If you prefer a more formal approach, you may submit a written request to the BIR office where you registered. Ensure that you indicate your full name, address, and any other relevant details to facilitate the search.
Affidavit of Loss: If your TIN card is permanently lost and you wish to replace it, you may need to execute an Affidavit of Loss. This document outlines the circumstances under which the TIN card was lost and may be required by the BIR for reissuance.

Legal Basis for TIN Requirement

The Tax Code of the Philippines (National Internal Revenue Code, as amended) mandates the use of a TIN for every individual or entity subject to tax in the country. Section 236 of the Tax Code specifies the registration requirements, while Section 237-A mandates the issuance of a TIN.

Failure to secure or present a valid TIN can result in penalties and legal implications. Hence, it is crucial to retrieve your TIN and ensure compliance with tax regulations.

In summary, recovering your lost TIN is a manageable process that can be resolved by visiting the BIR office, contacting their hotline, or utilizing online resources.