REVENUE MEMORANDUM CIRCULAR NO. 120-2023 issued on November 29, 2023
announces the availability, use and acceptance of Digital Taxpayer Identification Number (TIN)
ID as additional functionality and feature of the BIR Online Registration and Update System
(ORUS) starting November 21, 2023.
The following policies are hereby prescribed relative to the use and acceptance of the BIR
Digital TIN ID:
a. The Digital TIN ID shall serve as reference for the Taxpayer Identification Number
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.
b. The Digital TIN ID does not require a signature. The authenticity of the Digital TIN
ID can be verified online through the ORUS just by scanning the Quick Response
(QR) Code appearing in the Digital TIN ID using a mobile device camera.
c. Individual taxpayers with existing TIN, with or without issued physical TIN Card, can
apply for a Digital TIN ID.
d. Account enrollment in ORUS (https://orus.bir.gov.ph) is required in order to avail of
the Digital TIN ID.
e. 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.
f. Taxpayers who are applying for the Digital TIN ID are required to update their email
address at the Revenue District Office (RDO) 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.
g. To get a Digital TIN ID, taxpayer shall upload his/her photo in ORUS, following the
guidelines below on its size and appearance.
• Size: 1×1 photo ID with white background without boarder.
• The photo must resemble the individual taxpayer and must reflect current
appearance (taken within 6 month-period).
• 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.
• 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.
• Head coverings and hats are only acceptable due to religious beliefs but must not
cover any portion of the face of the taxpayer.
• 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.
h. 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.
i. 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.
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 ₱10,000.00
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.