How To Register as a New Taxpayer With BIR Form 1902: A Definitive Guide

This article has been reviewed and edited by Miguel Dar, a CPA and an experienced tax consultant who specializes in tax audits.

Got your first job? Whether you’re a Filipino or a foreigner, all new employees in the Philippines must register with the Bureau of Internal Revenue (BIR) as part of the pre-employment requirements.

In this guide, you’ll learn how to become a taxpayer for the first time by completing the BIR Form 1902.

Disclaimer: This article is for general information only and is not substitute for professional advice.

Download the latest copy of BIR Form 1902 here (PDF format)


Table of Contents


What Is the Purpose of BIR Form 1902?

The BIR Form 1902 is the tax form used to register new employees (either with one employer or multiple employers) in the Philippines. It should be filed within 10 days from the hiring date, or before paying any income tax due or filing a tax return.


Who Should File BIR Form 1902?

Newly employed Filipinos and foreigners in the Philippines, whose only source of income will be through a salary from their employer/s, are required to file the BIR Form 1902 as part of pre-employment requirements.

New hires who have an existing TIN from their previous job/s should not file this BIR tax form again to avoid having multiple TINs.

Employers may handle their new employees’ BIR registration and TIN application.


How Much Is the Registration Fee?

The BIR doesn’t charge any fee for registration and TIN issuance of employees.


Where To Register?


What Are the Requirements for Filing BIR Form 1902?

bir form 1902 sample
  • Two copies of BIR Form 1902, accomplished by both the employee and employer (or employer’s authorized representative such as an HR officer)
  • For local employees: Birth certificate, community tax certificate, or any valid ID (such as passport and driver’s license) indicating the applicant’s name, birth date, and address
  • For married local employees: Marriage certificate
  • For foreign employees: Passport and working permit or photocopy of duly received Application for Alien
  • Employment Permit (AEP) from the Department of Labor and Employment (DOLE)

Steps to Filing BIR Form 1902 for Local and Foreign Employees in the Philippines

1. If the employee is registering on his/her own

  • Inform your new employer that you don’t have a TIN yet. Request the company HR to provide you with two copies of the BIR Form 1902. It should be filled out with the employer’s information and signature.
  • Fill out the BIR Form 1902.
  • Submit all the requirements, including the accomplished copies of BIR Form 1902, to the appropriate RDO.
  • Wait for the registration officer to finish checking your documents, verifying and encoding your information in the BIR database, and generating a TIN.
  • Receive your TIN and copy of BIR Form 1902. You’ll find your TIN on the upper-right corner of the receiving copy.
  • Submit the BIR Form 1902 to your employer.

2. If the employer is registering their employees

  • Fill out the Employer Information section (Part IV) of the BIR Form 1902 and affix your signature (or your authorized representative’s).
  • Provide two copies of the form to your new employees who don’t have a TIN yet. Ask them to fill out the forms.
  • Submit the accomplished copies of BIR Form 1902, together with the TIN application requirements (which your new hires should have submitted to you as part of pre-employment requirements), to your RDO.
  • Receive your employees’ TINs and copies of BIR Form 1902.

Go back to the main article: Tax in the Philippines: An Ultimate Guide to Filing and Paying Taxes  

Venus Zoleta

Venus Zoleta is an experienced writer and editor for over 10 years, covering topics on personal finance, travel, government services, and digital marketing. Her background is in journalism and corporate communications. In her early 20s, she started investing and purchased a home. Now, she advocates financial literacy for Filipinos and shares her knowledge online. When she's not working, Venus bonds with her pet cats and binges on Korean dramas and Pinoy rom-coms.

36 thoughts on “How To Register as a New Taxpayer With BIR Form 1902: A Definitive Guide

  1. hello, regarding sa Philsys #, 16 digits po kase yung meron sa ID pero sa box ng form 1902 is 11 digits lang pwede, ano gagawin?

  2. hi po regarding sa philsys number, yun po ba yung nasa ilalim ng barcode sa likod ng ID or yung nasa harap po ng ID above your picture?

  3. I am planning to get TIN number using 1904 form under EO98 to secure TIN number since unemployed and students are under this category. What if i got a job after graduation, can is use my TIN number that i get using the 1904 form if my employer asking for a TIN number? Because i am worried that my employer will not consider it since the 1902 forms are the usual forms used for registering employee’s TIN on their company. Please enlighten me.

  4. How about po nagparegister thru 1904 tapos nakuha ko na po TIN # ko. After how many months na employed and first time ko po magwork, need pa po ba mag 1902?

  5. Hello. I really need your help please. I am an unemployed individual not previously issued with a TIN. Hindi pa din po ako nakakapag work ever. May inaapplyan po akong part-time freelancing job, but one of their requirements before I take their exam is that I am already registered as a self-employed individual responsible for paying my own taxes. I don’t know what form to fill out to get a TIN, is it form 1901 for freelancers, 1902 for new employees without TIN, or 1904 for unemployed individuals? Please help me. Thank you.

  6. Hello. Ano po ang dapat gawim kapag ganto ang case.

    Si applicant ay may kambal.
    Nag verify si applicant ng TIN, lumabas ay “no tin” kaya triny ni employer ienroll sa ereg pero “similar record” ang lumbas.
    Nagsubmit ng MDR si applicant, may tin number na nakalagay pero yun ay Tin number ng kambal nya.
    Nagverify si kambal nya ng tin at confirmed na yun ang tin number ng kambal nya.

    ano po dapat gawin ng applicant o ni employer?

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