BIR TIN Registration for Foreign Nationals Working in the Philippines: RMO No. 28-2019 Requirements

A foreign national who secures an Alien Employment Permit (AEP) to work in the Philippines must also obtain a BIR Tax Identification Number (TIN), since a TIN is one of the requirements built into the work permit process itself, following the registration framework in Revenue Memorandum Order (RMO) No. 28-2019. The registration generally uses BIR Form No. 1904, filed with the Revenue District Office (RDO) that has jurisdiction over the employer’s address, though the exact RDO can vary by registration category.

For related registration processes, see BIR Form 1904: How to Register as a One-Time Taxpayer and BIR Form 1902: How a First-Time Employee Gets a TIN in the Philippines, and for the filing obligations that follow once a foreign employee is on Philippine payroll, see Do OFWs Pay BIR Income Tax? Nonresident Citizen Filing Rules Explained for the mirror-image question on the Philippine side of cross-border employment.

Why a work permit triggers a BIR registration #

A TIN is a documentary requirement inside the Alien Employment Permit process itself, not a separate, optional step a foreign employee can defer until later. DOLE’s guidance for AEP applicants is that a TIN should be secured no later than 10 days after the foreign national starts working, since possession of a TIN is part of what keeps the permit compliant. In effect, a foreign national’s employer needs the TIN in place early both to run payroll correctly and to keep the employee’s work authorization documentation complete.

Which BIR form applies #

RMO No. 28-2019 sets out the registration path for foreign nationals, and for those securing an AEP for an employment arrangement of six months or more, the applicable form is BIR Form No. 1904, filed with the RDO that has jurisdiction over the employer’s registered address. This is the same form used for one-time taxpayer registrations generally, applied here to the specific case of a foreign employee entering formal Philippine employment.

Documentary requirements #

A foreign national’s TIN application needs documents that establish both identity and the employment relationship, since the BIR is registering someone without a pre-existing Philippine tax history. Standard requirements generally include:

• A photocopy of the bio-data page of the foreign national’s passport.
• The employment contract or its equivalent, showing the term of employment, compensation package, and scope of duties.
• A copy of the passport page showing the stamped date of arrival in the Philippines, where applicable.

The specific RDO handling the application may request additional documentation depending on the registrant’s circumstances, so it’s worth confirming the current checklist with the RDO or the employer’s payroll/HR team before filing.

Which RDO handles the registration #

RDO jurisdiction for a foreign employee’s TIN registration generally follows the employer’s registered business address, but certain categories of foreign national registrants are directed to a specific RDO regardless of where they actually live or work — which is why confirming jurisdiction before filing matters. Getting this wrong can mean a registration filed with the wrong office, creating delays exactly when a TIN is needed quickly to keep an AEP application on track. An employer’s payroll or HR team that regularly handles foreign hires will typically already know the correct RDO for a given registration category; a first-time filer should confirm directly with the BIR rather than assume.

Frequently asked questions #

Does a foreign national working in the Philippines need a BIR TIN? #

Yes. A foreign national who secures an Alien Employment Permit (AEP) from the Department of Labor and Employment (DOLE) for an employment arrangement is required to obtain a Tax Identification Number (TIN) from the BIR, since a TIN is one of the requirements for the work permit process itself, under the framework in Revenue Memorandum Order No. 28-2019.

Which BIR form does a foreign employee use to register for a TIN? #

A foreign national securing an Alien Employment Permit for an employment arrangement of six months or more generally files BIR Form No. 1904 with the Revenue District Office having jurisdiction over the employer’s registered address, as prescribed under RMO No. 28-2019.

What documents does a foreign national need to register? #

Standard documentary requirements include a photocopy of the bio-data page of the foreign national’s passport, the employment contract or its equivalent showing the term of employment, compensation package, and scope of duties, and typically a copy of the passport page showing the stamped date of arrival in the Philippines. The specific RDO may request additional supporting documents.

How soon after starting work must a foreign employee get a TIN? #

DOLE guidance for Alien Employment Permit applicants is that a TIN should be obtained no later than 10 days after the foreign national starts working, since possession of a TIN factors into the permit compliance process.

Which RDO handles a foreign national’s TIN registration? #

RDO jurisdiction generally follows the employer’s registered business address for foreign employees securing an AEP-based registration, though certain categories of foreign national registrants are directed to specific RDOs (such as RDO No. 39 – South Quezon City for certain registrant types) regardless of where they live or work. Because the applicable RDO can depend on the specific registration category, a foreign employee should confirm the correct RDO with their employer’s payroll or HR team, or directly with the BIR, before filing.

Summary #

A foreign national working in the Philippines under an Alien Employment Permit needs a BIR TIN as part of the permit process itself, generally registered via BIR Form No. 1904 under RMO No. 28-2019, with passport, employment contract, and arrival-date documentation. Confirm RDO jurisdiction before filing, since it isn’t always the employer’s local RDO for every registration category. See BIR Form 1902 for how the process differs for a Filipino employee’s first TIN registration.