LETTER TO THE ATTORNEY

Dear Attorney,

I hope this letter finds you well. I am writing to seek your legal advice regarding the proper procedure for obtaining Taxpayer Identification Number (TIN) verification using BIR Form 1904, particularly at the Revenue District Office (RDO) located in Imus, Cavite. As a concerned individual aiming to ensure full compliance with the rules and regulations of the Bureau of Internal Revenue (BIR), I want to clarify the documentary requirements, relevant deadlines, as well as any recent legal updates that might affect this process.

Would you kindly guide me on how to complete the form, the best practices for adhering to all the steps involved in securing a TIN verification, and the legal ramifications of failing to follow the correct procedures? I seek to avoid any potential issues or penalties, and I am determined to abide by the guidelines of the National Internal Revenue Code (NIRC) and any related BIR issuances.

Thank you for your time and expertise on this matter. I look forward to any insight you can provide.

Sincerely,
A Concerned Individual

LEGAL ARTICLE: UNDERSTANDING TIN VERIFICATION 1904 IN IMUS, CAVITE—A COMPREHENSIVE OVERVIEW UNDER PHILIPPINE LAW

Introduction to TIN Verification and BIR Form 1904
In the Philippines, the Taxpayer Identification Number (TIN) is a fundamental requirement for individuals and entities conducting transactions subject to taxation under the National Internal Revenue Code (NIRC). The BIR has instituted various forms to help taxpayers register correctly. Among these is BIR Form 1904, which is commonly used by individuals who are not yet registered with the BIR (i.e., those who may not have secured a TIN previously) or who are required to secure a TIN for certain specific transactions (such as estate tax settlements, one-time transactions, or government deals).

TIN verification, in general, is a procedure that confirms the authenticity of a taxpayer’s registration details in the BIR database. Conducting a verification is crucial for both the taxpayer and government agencies to ensure that an individual or entity is accurately identified for tax purposes. In Imus, Cavite, taxpayers may need to work with their local RDO for any TIN-related matters if they reside or conduct business within its jurisdiction.
Legal Basis for Taxpayer Registration
The statutory foundation for registering taxpayers in the Philippines can be found primarily in the NIRC, as amended by various Republic Acts. The BIR has also issued Revenue Regulations (RRs), Revenue Memorandum Circulars (RMCs), and Revenue Memorandum Orders (RMOs) that define the detailed steps, requirements, and processes for registering taxpayers. Some of the key provisions include:
- Section 236 of the NIRC: Outlines the requirement for every person subject to any internal revenue tax to register with the BIR.
- RR No. 11-2008 & Subsequent Amendments: Provide guidelines on who must register, including local employees, self-employed individuals, mixed-income earners, estates, trusts, and nonresident foreign individuals.
BIR Form 1904 is covered under these regulations, specifically intended for persons registering under certain conditions where no existing TIN has been assigned.
Who May Use BIR Form 1904
BIR Form 1904 is designated for a specific set of individuals or taxpayers, including (but not limited to):
- One-Time Taxpayers: Individuals dealing with certain transactions that require payment of taxes once (e.g., donors or heirs settling estate taxes, or individuals who need to pay capital gains tax on the sale of real property).
- Non-Resident Foreign Individuals: If they are earning income in the Philippines or otherwise fall under certain BIR requirements, they may need a TIN for the sake of compliance, especially when entering business transactions.
- Others Without Existing TIN: Some people discover that they do not have a TIN, especially those who have never worked, never filed taxes, or never engaged in activities subject to tax. Before performing any transaction with the government or a private entity that requires a TIN (e.g., opening a local bank account, real estate transactions, etc.), they must acquire one.
It is essential to avoid duplication of TINs, as Philippine law imposes penalties for individuals found with multiple TINs. The BIR processes require thorough verification to ensure each taxpayer is assigned only one TIN for their lifetime.
TIN Verification: The Concept and Purpose
TIN verification is a procedure to verify that an individual’s TIN is valid and properly recorded in the BIR’s database. Verification also allows the taxpayer, the BIR, and any concerned third-party to confirm that:
- The taxpayer is duly registered.
- The taxpayer’s information (name, address, birthdate, etc.) matches the official records.
- There are no duplicate TINs, ensuring the integrity of the tax system.
Conducting TIN verification is crucial when applying for employment, enrolling in certain government services, or concluding real estate or financial transactions. In Imus, Cavite, the RDO that covers the area handles a high volume of new taxpayer registrations and TIN verification requests, given its growing population and vibrant economic activity.
Step-by-Step Procedure for Securing TIN Verification Using BIR Form 1904
The following steps generally apply when a taxpayer in Imus (or anywhere else in the Philippines) needs to accomplish BIR Form 1904 and seek TIN verification:

5.1 Determine the Applicable RDO
- Taxpayers must confirm if Imus’ RDO (often designated by a specific RDO number) is indeed the correct office based on their address or the nature of the transaction. For instance, if the taxpayer resides in Imus or the transaction in question occurs within the jurisdiction of the Imus RDO, that is where the registration and verification should be filed.
5.2 Obtain BIR Form 1904
- You may get Form 1904 from the BIR website (in PDF format) or at the RDO itself. While an online form is available, be mindful that certain in-person steps might still be required.
5.3 Fill Out the Form
- Provide accurate personal details, including your full legal name, date of birth, address, contact information, and any other requested data.
- For “Reason for Registration,” indicate if it is for a one-time transaction, ownership transfer, or similar. If it is simply to secure a TIN for any government requirement, specify that.
5.4 Gather the Required Documentary Attachments
- Valid government-issued ID (e.g., passport, driver’s license, Unified Multi-Purpose ID).
- Proof of address (e.g., utility bill, barangay certificate, lease contract).
- Other documents depending on the transaction (for example, if it is an estate transaction, the estate documents might be required; if it is for a real property transfer, the property documents might be needed).
5.5 Personal Appearance at the RDO
- Although some localities have begun adopting online systems, in many instances, a personal visit is necessary for the submission of documents and identity verification.
- Request an interview if needed—some RDOs conduct a brief check of your documents and may ask clarifying questions.
5.6 Await Verification Results
- The BIR officer will verify whether you currently have an existing TIN on record or not. If you do not have an existing TIN, the RDO will proceed to assign you a new one. If the system shows that you already have a TIN, further clarification or additional documentation may be required.
5.7 Secure the Verified TIN Document
- Once approved, you may receive a copy of your BIR Form 1904 stamped “Received” by the RDO, plus a printout or any official communication evidencing your new TIN or the confirmation that your existing TIN is valid.
Important Legal and Practical Considerations
6.1 Penalties for Multiple TINs
- Philippine law prohibits possessing multiple TINs. Individuals discovered to have multiple TINs can be subject to penalties under the NIRC and BIR issuances. If you suspect you might already have a TIN, it is advisable to confirm this first to avoid duplication.
6.2 Transactions Requiring a TIN
- Many government and private transactions necessitate a TIN. For example, you need it for purchasing or registering a motor vehicle, opening certain types of bank accounts, applying for a business license, or engaging in real estate transactions.
6.3 Accuracy of Information
- Incomplete or inaccurate information on Form 1904 can lead to delays. Always provide current and consistent data to avoid having to file amendments or re-registrations in the future.
6.4 Local Ordinances and LGU Requirements
- While TIN registration falls under the BIR, it is essential to check if the local government unit (LGU) in Imus, Cavite, or adjacent municipalities has additional requirements. In some cases, localities coordinate closely with the BIR on tax mapping or registration initiatives.
6.5 Online and e-Services Initiatives
- The BIR is actively promoting digital transformation, through e-Registration (eREG) systems, eBIRForms, and other online solutions. However, not all RDOs are equally equipped to process registrations entirely online. Confirm with the Imus RDO whether an online appointment is necessary or whether personal submission is required.
Recent Legal Updates and Circulars
7.1 Streamlined Procedures
- The BIR periodically issues circulars aimed at reducing processing times for TIN applications, encouraging the use of online systems. Some RDOs may offer an appointment system that helps reduce crowding and waiting times.
7.2 Penalties and Enforcement
- The BIR has been vigilant in penalizing violations, such as using multiple TINs or fraudulent information. Recent memoranda underscore the importance of verifying identity and requiring legitimate supporting documents.
7.3 Data Privacy Concerns
- Republic Act No. 10173, or the Data Privacy Act, sets forth guidelines in safeguarding personal data collected by government agencies. The BIR, being a personal data controller, must adhere to these rules when collecting and verifying the identities of taxpayers, ensuring that sensitive personal information is protected.
Potential Challenges in TIN Verification
Even though the process is generally straightforward, taxpayers sometimes encounter obstacles, including:
- Backlogs in RDO: Due to high volume of registrations, there might be delays.
- Incomplete Documents: Failure to present necessary identification or proof of address.
- Mismatch or Errors in Personal Information: If the BIR record has typographical or clerical errors, it may impede verification.
- System Downtime: Occasional technical interruptions in the BIR’s eServices platform can cause inconvenience.
A proactive approach—verifying the specific local requirements, ensuring completeness of documents, and anticipating potential system issues—can help reduce hassles.
Addressing Discrepancies in Registration
If you discover, upon verification, that your TIN record has inaccuracies (e.g., misspelled name, wrong birthdate, or outdated address), you may need to file an update using BIR Form 1905. This form covers changes in registered information. While Form 1904 primarily creates a new taxpayer account, Form 1905 modifies existing taxpayer details.

If a taxpayer inadvertently has multiple TINs, the BIR will typically direct you to cancel the extra TIN(s) to avoid penalties. Always keep official receipts, acknowledgment forms, or BIR-stamped documents on file for future reference, as these may be needed to prove that the duplication has been resolved.
Practical Tips for a Smooth Process
10.1 Verify Your TIN Online or Inquire with the BIR Hotline

Before visiting the RDO, check via the BIR’s TIN Verification web service or hotline if you already have a TIN. This helps prevent duplication.

10.2 Prepare Photocopies of Documents

Bring at least two or three sets of photocopies of your valid IDs and other documentary attachments, as RDOs often require them for file copies.

10.3 Keep Your Information Consistent

Use the same spelling and format for your name, address, and other personal details across all documents to avoid confusion.

10.4 Ask for Guidance from BIR Personnel

BIR officers or help desks can guide you if you are unsure of any form entries or attachments.

10.5 Monitor BIR Updates

Periodically check the BIR website and official social media pages for announcements regarding changes in procedures, online systems improvements, or new guidelines that could impact your application.

Legal Consequences of Non-Compliance
Failure to comply with the mandated registration procedures, including the timely acquisition of a TIN or the use of multiple TINs, can lead to:

Monetary Penalties: Imposed under the NIRC and BIR regulations.
Possible Criminal Sanctions: In cases of willful failure or intentional fraud, the taxpayer could face prosecution.
Business Registration Delays: If your transactions require a TIN, you may be unable to proceed until resolved.

In serious or repeated offenses, the consequences escalate, emphasizing the importance of proactively complying with all BIR requirements.

Frequently Asked Questions (FAQs)

Q: Can I file Form 1904 online?
A: The BIR has an eRegistration system for certain taxpayer types, but it may not be fully implemented in all RDOs. Verify if your local RDO supports online filing or if personal appearance is mandatory.
Q: How long does the TIN verification process take?
A: Processing time varies. If there are no complications and the RDO is not heavily backlogged, you may receive verification in one day. Complications or missing documentation can prolong the process.
Q: Do minors or students need to file for a TIN using Form 1904?
A: Generally, minors are not required to get a TIN unless they engage in a transaction that necessitates it (e.g., inheritance, certain bank transactions, or property dealings). In such cases, a guardian might help secure a TIN on the minor’s behalf.
Q: What if I live in Imus but my business is located elsewhere?
A: The location for registration may depend on the transaction. If you have a single proprietorship business registered with a different RDO, coordinate with that RDO. For personal TIN verification, you may still proceed in Imus if that is your registered residential address.
Q: Can I request an authorized representative to handle TIN verification?
A: Typically, personal appearance by the taxpayer is recommended. If truly unavailable, an authorized representative must present a notarized Special Power of Attorney (SPA) and valid government-issued IDs of both parties.

Conclusion
Acquiring and verifying a TIN through BIR Form 1904 is a critical step for individuals who have yet to register with the BIR or who must register for a one-time transaction. In Imus, Cavite, the local RDO is well-versed in managing these types of requests, though taxpayers should remain mindful of the documents required, the deadlines, and the possibility of system or procedural changes.

Philippine law, especially the NIRC and subsequent revenue issuances, underscores the importance of proper taxpayer registration. Keeping oneself updated on official BIR announcements and ensuring all documentary requirements are in order is vital for a smooth and timely process. Penalties for non-compliance, duplication of TINs, or misrepresentations can be significant. Therefore, due diligence—combined with professional legal guidance—remains the best strategy to avoid unnecessary complications.

Final Thoughts and Recommendations

Always confirm if you already have a TIN before filing Form 1904.
Prepare all documentary requirements in advance, ensuring consistency in personal details.
Monitor BIR’s official website and announcements to remain informed of any regulatory updates or procedural changes.
Seek professional legal advice if you encounter complex issues, such as estate settlements, tax audits, or disputes concerning the issuance or verification of TINs.

By following the outlined procedures and mindful of the relevant laws, taxpayers in Imus—or anywhere else in the Philippines—can efficiently secure their TIN verification under Form 1904. Responsible tax compliance not only aligns with legal obligations but also helps foster good standing with government agencies, paving the way for a smoother experience in future business or personal transactions.

This legal article is intended for general informational purposes only and does not constitute legal advice. For specific concerns and circumstances, consult a qualified professional.