BIR Issuances – RMC 120-2023

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The BIR announces the Availability, Use and Acceptance of Digital Taxpayer identification Number (TIN) ID


Revenue Memorandum Circular (RMC) No. 120-2023

29 November 2023


This Circular is issued to announce the availability of the Digital TIN as additional functionality and feature of the BIR Online Registration and Update System (ORUS) starting 21 November 2023.

The Digital TIN ID is now available for all individual taxpayers who want to secure a BIR TIN ID. Instead of visiting and falling in line in BIR Revenue District Offices to secure a physical TIN Card, taxpayers are advised to secure the Digital TIN ID Online.

The following policies are hereby prescribed relative to the use and acceptance of the BIR Digital TIN ID, among others:

  1. The Digital TIN ID shall serve as reference for the TIN 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.
  1. Individual taxpayers with existing TIN, with or without issued physical TIN Card, can apply for a Digital TIN ID.
  1. Account enrollment in ORUS ( is required in order to avail of the Digital TIN ID.
  1. The Digital TIN ID is not a temporary TIN ID. Both the physical TIN ID Card and Digital TIN ID are valid and can be presented as a proof of TIN ownership, subject to authentication and verification online. Taxpayers with Digital TIN ID is not required to secure a physical TIN Card.

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 their future transactions with the BIR.

Penalty for Misrepresentation or Failure to Supply Correct and Accurate Information

Upon conviction, shall be imposed a FINE not less than Php10,000 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.

Copy of the RMC can be accessed below.

RMC No. 120-2023 (Taxpayer Guide).pdf

RMC No. 120-2023 (Annex A).pdf

RMC No. 120-2023.pdf

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