REVENUE MEMORANDUM CIRCULAR NO. 103-2020 issued on September 29, 2020 prescribes the registration of Overseas Filipinos for purposes of opening a bank account as a requirement for eligibility in availing of Personal Equity and Retirement Account (PERA).

Overseas Filipino investors who do not have any Taxpayer Identification Numbers (TINs) can submit application for TINs through their authorized representative or via electronic mail (email) application.

Overseas Filipinos securing their TIN manually, through their authorized representative, shall submit the required documentary requirements specified under Annex A5.1 [E.O. 98 — Individual (Local)] of Revenue Memorandum Circular No. 57-2020 at Revenue District Office (RDO) No. 39 – South Quezon City.

Overseas Filipinos may also submit their application for TIN thru e-mail at rdo_39css@bir.gov.ph, together with scanned copy of the following documentary requirements:
a. Duly accomplished and signed BIR Form No. 1904
b. Passport (Bio page, including date of exit/departure stamp, if applicable)
c. Overseas Employment Certificate (OEC) issued by the Philippine Overseas Employment Administration (POEA) or any official document showing that he will earn or has earned income in a foreign country in the year of PERA Contribution (in lieu of Special Power of Attorney)
d. Marriage certificate, in case of legitimate spouse of the Overseas Filipino, in addition to items (a) to (c).

For purposes of said registration, Overseas Filipinos shall not be issued any TIN Card. For applications filed manually, BIR Form No. 1904 duly stamped received (indicating the TIN issued) shall serve as proof of registration. For applications filed through e-mail, the acknowledgment receipt/reply to the e-mail is sufficient proof of receipt of such application.