Revenue Memorandum Circular No. 58-2023, clarifies the policies and guidelines on the issuance and validity of Taxpayer Identification Number (TIN) Card and Certificate of Registration (COR). 

The old TIN cards (yellow-orange) is no longer being issued by the BIR. It was replaced with a new design TIN card (BIR Form No. 1931) (color green), which is an accountable form of the BIR. In spite of the issuance of the new TIN card, previously issued old TIN cards (yellow-orange color) are still valid TIN IDs that do not expire. Thus, it need not be replaced by the taxpayer since the TIN (the number itself) is still the same. 

The new TIN card shall be issued to individual taxpayers in the following instances: 

  • Being issued a TIN for the first time; or 
  • Updating of name of married female; or  
  • Changing of registered address; or 
  • Replacement for lost/damaged TIN Card.  

The request for TIN card issuance shall be submitted to the Revenue District Office (RDO) where the taxpayer is registered. The generation of TIN card can be made only in the RDO where the taxpayer is registered.  

Application for TIN card requires the personal appearance of the concerned taxpayer. No authorized representative shall be allowed to secure a TIN card on behalf of the taxpayer.  

In emergency or valid cases, a Special Power of Attorney (SPA) (including a government-issued ID of the representative and taxpayer), stating the reason for nonappearance and relationship with the authorized representative (e.g. related within the first degree of consanguinity and affinity, with proof presented) shall be presented to the Revenue District Officer or Assistant Revenue District Officer, for approval. The following shall be required in the application for TIN card:  

  1. Duly accomplished BIR Form No. 1905 
  2. 1 copy of the 1×1 ID picture to be pasted on the TIN card in the presence of the BIR personnel 
  3. Any government-issued ID 

For re-issuance in case of a damaged or lost TIN card, an Affidavit of Loss, in case of replacement, and ₱ 100.00 replacement fee are required. There shall be no cut-off time in receiving applications for issuance of TIN card.  

The Certificate of Registration (COR) printed in old template/yellow-orange color is still valid and does not expire, as long as the information printed therein is still up to date. Replacement of COR shall only be made if there are updates or changes in the information printed on the face of COR.  

The electronic COR generated by the Philippine Business Hub (PBH) and Online Registration and Update System (ORUS) printed by taxpayers is valid and does not require a signature. The electronic COR bears a QR Code that can be validated online when scanned. The COR or electronic COR issued by the ORUS or PBH is required to be posted conspicuously in the place of business.