Dear Attorney,

I am writing to seek your legal guidance. I lost my Taxpayer Identification Number (TIN) card a while back and would like to know if it is possible to obtain another one. Could you kindly advise on the process and any requirements needed for a reissuance of my TIN card? I look forward to your response.

Sincerely,
A Concerned Taxpayer

Insights

In the Philippines, a Taxpayer Identification Number (TIN) is a vital document used for tax-related purposes and identification for transactions with various government agencies. Losing a TIN card is not uncommon, and there is a standard procedure to follow for reissuance.

Can You Reissue a TIN Card?

Yes, it is possible to request a reissuance of your TIN card if it was lost, damaged, or even in cases of typographical errors. The Bureau of Internal Revenue (BIR) allows taxpayers to secure a new copy of their TIN card under certain conditions.

Steps for TIN Reissuance:

Personal Visit to the BIR: You need to visit the Revenue District Office (RDO) where your TIN is registered. The BIR does not permit TIN card requests online for security reasons.
Submission of Required Documents:
- Duly accomplished BIR Form 1905 – This form is used for requesting updates or corrections to your TIN and is applicable for card reissuance.
- Affidavit of Loss – If your TIN card was lost, an affidavit is mandatory to explain the circumstances of the loss.
- Valid ID – Ensure that you present a government-issued ID for identity verification.
Paying the Fee: The BIR may charge a minimal reissuance fee. Be sure to inquire at your RDO about the exact amount.
Claiming the New TIN Card: Once the request is processed, the new TIN card will be issued. Processing times can vary, so it’s advisable to follow up with the RDO if needed.

Important Notes:

TIN Correction: If the reason for reissuance is due to incorrect details on your current TIN, this will also require BIR Form 1905, alongside supporting documents to prove the correction.
One TIN Policy: Remember that a taxpayer can only have one TIN in their lifetime. If a person is found to have multiple TINs, they could face penalties. Therefore, this process is strictly for reissuance and not for obtaining a new TIN.

If you encounter any challenges or uncertainties in the process, it is advisable to seek legal counsel or consult directly with the BIR office handling your records.