--- title: TIN for foreign incorporators description: Every incorporator needs their own Tax Identification Number — here's how it works for foreign incorporators, who usually don't have one yet. section: Taxes & permits slug: tin-foreign-incorporators updated: 2026-07-08 source: https://docs.korp.ph/tin-foreign-incorporators format: text/markdown --- # TIN for foreign incorporators > Every incorporator needs their own Tax Identification Number — here's how it works for foreign incorporators, who usually don't have one yet. Last updated: 2026-07-08 · [HTML version](https://docs.korp.ph/tin-foreign-incorporators) · Korp Docs Every incorporator and director of a Philippine corporation needs their own **Tax Identification Number (TIN)** from the Bureau of Internal Revenue — Filipino or foreign. This is separate from the [company's TIN](/bir-registration). Filipino incorporators almost always have one already, from employment or a past business. Foreign incorporators usually don't — and getting theirs is the step that catches founders off guard, because it's a personal requirement that sits inside a corporate process. This guide covers how it works for them. Here's how it works and why it matters. ## What an individual TIN does A TIN is the BIR's way of identifying a person as a taxpayer, and everyone named on the company's incorporation documents has to be on record with their own number. Even a foreign incorporator who never draws a salary in the Philippines needs one — being named on the documents ties them to a Philippine entity. It's an identity requirement, not necessarily a sign the person will owe personal tax. In fact, this kind of registration runs under **Executive Order 98**, the rule that requires anyone dealing with government agencies to carry a TIN on the forms and documents they file. It's a "basic TIN" for transacting, not a declaration that the person is now earning income here. ## Why it comes up during incorporation Every incorporator's TIN appears on the SEC filings and, in turn, on the company's BIR registration — and the company's tax registration can stall if the individuals attached to it aren't properly identified. In practice, Filipino incorporators already have their numbers, so the work concentrates on foreign incorporators, who typically need a fresh registration. This is why we sort it early rather than discovering it as a blocker later in [the incorporation process](/incorporation-process). It's worth being clear on one point: a TIN issued purely for incorporation purposes doesn't automatically mean the person is now liable for Philippine income tax. This is a limited-purpose registration. If the foreigner later takes up local employment, the registration gets updated at that point rather than requiring a fresh number. ## The form and what's needed Foreign incorporators register using **BIR Form 1904** — the application for one-time taxpayers and persons registering under Executive Order 98. One thing to watch: the BIR periodically revises the form, and only the current revision is accepted, so it's worth pulling the latest version from the official BIR site or the ORUS portal rather than reusing an old copy. For a non-resident foreign national, the core requirements are: - Completed BIR Form 1904 - Passport — the bio page, including entry and exit stamps where applicable - If the person isn't applying themselves, an **apostilled or consularized Special Power of Attorney** naming the authorized representative, plus government-issued IDs of both the incorporator and the representative That SPA point is the one that trips up remote founders most. A non-resident foreign national who registers through a representative needs an apostilled or embassy-authenticated Special Power of Attorney stating the purpose and the name of the authorized representative. If your incorporators are abroad and won't be in the Philippines to file in person, the SPA has to be arranged and authenticated ahead of time, which adds lead time. ## The registration steps At a high level: ### 1. Confirm the correct classification Foreign incorporators registering for the entity generally fall under the E.O. 98 foreign national category rather than the income-earning categories. ### 2. Prepare the application and supporting documents Form 1904, passport, and — if filing through a representative — the authenticated SPA and IDs. ### 3. File with the correct RDO The application goes to the Revenue District Office with jurisdiction over the relevant address. Filing at the wrong RDO is a common cause of delay. ### 4. Issuance of the TIN Once processed, the individual is assigned their TIN, which then feeds into the [company's registration](/bir-registration). ## The one-TIN rule A person is only ever supposed to have **one TIN in their lifetime**. If a foreign incorporator has previously been issued a Philippine TIN — from a past business, employment, or investment — they should not apply for a new one. Holding more than one TIN is a criminal offense under the Tax Code. Part of the work is checking whether the individual already has one before applying. ## A note on cost and how we handle it Worth knowing: the BIR itself charges no fee to register under Form 1904. What we charge — **PHP 10,000 per incorporator, when applicable** — covers the facilitation: confirming classification, preparing and lodging the application, coordinating the authenticated SPA where the incorporator is abroad, and dealing with the correct RDO on your behalf. "When applicable" matters here: not every foreign incorporator needs a fresh registration. It depends on their classification and whether they already hold a TIN. We confirm what's actually needed rather than registering everyone by default.