BIR Issuances – RMC 31-2024

The BIR issued a Clarification on TIN Verification Being Required by Employers from Newly-Hired Employees.

Revenue Memorandum Circular (RMC) No. 31-2024

27 February 2024

The BIR issued this circular to advise all employers that the BIR does not require newly-hired employees to verify their Taxpayer Identification Number (TIN) and get a TIN Verification slip from the Revenue District Offices (RDOs).

All RDOs shall not accept request for manual TIN Verification or issue TIN Verification slip for employment purposes, except for the following cases:

1. The online TIN Verification facility is not available or there is a prompt message that the user needs to visit the RDO;
2. There is a need for BIR personnel to further verify the correctness of taxpayer registration information;
3. The taxpayer has an existing TIN or record; or
4. Possession of multiple or identical TINs.

All employers are advised to use the BIR’s Online TIN Verification facility of the Online Registration and Update System (ORUS) accessible at https://orus.bir.gov.ph/search/tinverification or BIR Chatbot Revie, to verify the validity and correct ownership of the TIN of their newly-hired employees. The verification result being displayed by ORUS or Revie is considered sufficient for verification purposes. Employers do not have to require their newly-hired employees to go to the RDO to get a TIN Verification slip,

Copy of the RMC can be accessed

below.