A comprehensive legal guide for one-time taxpayers and E.O. 98 registrants

1) What is BIR Form 1904?

BIR Form 1904 is the Bureau of Internal Revenue’s Application for Registration intended for:

One-Time Taxpayers (ONETT) — individuals or entities that need a Taxpayer Identification Number (TIN) only for a single/isolated transaction (e.g., estate settlement, donation, sale of real property subject to capital gains tax, sale of shares not traded on the exchange).
E.O. 98 Registrants — persons who need a TIN to transact with any government office (e.g., LTO driver’s license, passport with DFA, NBI clearance, PhilHealth, Pag-IBIG, GSIS/SSS, bank account for a government program), pursuant to Executive Order No. 98 (1999).

Key point: 1904 is not for those starting a business or practicing a profession (use 1901), nor for purely employed individuals (1902). It is a limited-purpose registration to obtain a TIN for one-time or government-ID transactions.

2) Who must use Form 1904?

You fall under 1904 if any of the following describes your situation:

Estate of a deceased person (administrator/heir applies to obtain an estate TIN for the settlement and payment of estate tax).
Donor or Donee in a taxable donation (donor’s tax).
Seller or Buyer in a one-off sale or transfer of real property (capital gains or creditable withholding, documentary stamp tax).
Seller of shares of stock not traded through a local exchange (capital gains tax on shares).
Any individual who needs a TIN to transact with government (E.O. 98) but has no existing TIN and has no business/employment.
Minors/Students/Unemployed who need a TIN for a specific government transaction (often for savings accounts linked to scholarships or in aid of a government program).
Non-resident aliens or foreign individuals doing a single taxable transaction in the Philippines (e.g., selling Philippine real property).

One TIN rule: By law, you may only have one TIN in your lifetime. Having multiple TINs can lead to penalties and complications. If you already have a TIN (from prior employment, business, or earlier government transaction), do not file 1904 for a new one—request an update or transfer instead.

3) Legal bases & effects of registration

National Internal Revenue Code (NIRC), Sec. 236 — requires registration and issuance of TIN.
Sec. 236(J) — penalties for failure to register.
Executive Order No. 98 (1999) — mandates the use of a TIN for dealings with any government office.
Data Privacy & ID rules — Present valid government ID; for minors, their birth certificate and guardian’s ID.
Tax obligations created:
- E.O. 98 registrants: generally no periodic tax filing arises solely from getting a TIN.
- ONETT registrants: obligations are limited to the one-time transaction (e.g., estate tax return, donor’s tax return, CGT return, DST), plus any required Certificate Authorizing Registration (CAR) processing.
Annual Registration Fee (ARF): The ₱500 ARF applies to business taxpayers. 1904 registrants are generally not liable to ARF unless and until they later register a business or profession.

4) Documents you’ll typically need

Exact requirements can vary by transaction type and Revenue District Office (RDO). Prepare clear scans (for online filing) or photocopies (for in-person) and the originals for verification.

A) Identity & personal info

Primary ID (passport, PhilID, UMID, driver’s license, PRC, postal ID, etc.).
If minor: birth certificate, and parent/guardian’s valid ID; if applying via guardian, proof of authority (e.g., notarized consent).
Proof of address (recent utility bill, barangay certificate, lease, bank statement—if asked).
For foreign nationals: passport, visa/immigration documents; local address if any.

B) Transaction-specific supporting papers (ONETT)

Estate: death certificate; proof of relationship (birth/marriage certs); list of assets and liabilities; TINs (or 1904 applications) for heirs; extrajudicial settlement (if applicable); property titles; bank certifications; valuation documents.
Donation: deed of donation; donor/donee IDs; valuation documents of property/securities; proof of relationship (for exemptions/lower rates).
Sale/Transfer of real property: deed of sale; tax declarations; latest real property tax receipts; transfer certificate of title/condo CCT; zonal value/valuation; IDs of seller/buyer.
Sale of shares (not traded): deed/contract of sale; stock certificates; latest audited financials of the issuing corporation (to establish FMV); board resolutions; computation of CGT.

C) For E.O. 98 (non-ONETT)

Letter or proof of need (e.g., LTO/DFA/NBI form checklist or appointment, bank letter), if required.
Birth certificate if with no valid photo ID.

5) Where to file and which RDO has jurisdiction

E.O. 98 registrants: Usually your place of residence RDO.
Estate: RDO where the decedent was domiciled at time of death (or where the executor/administrator is registered, as applicable).
Donation & real property sale: RDO where the property is located or where the taxable event is reportable (practical practice often follows property location for realty).
Shares of stock sale: RDO of the issuing corporation or as instructed by the ONETT section of your chosen RDO.

If you later start a business or become self-employed, you’ll update registration (form 1905) and transfer to your business RDO as needed.

6) How to get a TIN via Form 1904 online

BIR has rolled out online facilities for registration and ONETT processing. In practice, offices may still require e-submission plus document validation (and, at times, personal appearance for originals). The broad, conservative online path looks like this:

Create/Access your BIR online account.
- Use the BIR’s registration portal to sign up (email and mobile required).
- Activate via email OTP; set a strong password.
Choose the service for “TIN issuance/registration” and select the category that matches 1904 (One-Time Taxpayer or E.O. 98).
- The portal will ask for basic information (name, birth details, citizenship, civil status, parents’ names for estate heirs, current address, contact info).
Upload the required IDs and supporting documents (PDF/JPG).
- Make sure images are legible; combine pages into a single PDF where appropriate.
- For minors, upload the birth certificate and guardian’s ID/authority.
- For foreign nationals, include passport biodata page and immigration docs.
Declare “no existing TIN.”
- The system usually performs a TIN validation check. If a match is found, you will be guided to update rather than create a new TIN.
Submit and note the reference number.
- You may receive acknowledgment by email/portal with a tracking/reference number.
- Some RDOs/ONETT sections conduct asynchronous review of scans; they may email for clarifications or require you to present originals.
Receive your TIN and registration notice.
- For 1904, the “Certificate of Registration” (BIR Form 2303) is not typical unless you later register a business. You may receive a TIN confirmation/notice suitable for your purpose (e.g., to show LTO/DFA) and proceed to the ONETT return if applicable.

Tip: Keep digital copies of everything you uploaded, and store your TIN in a secure place. You will use the same TIN for any future employment or business.

7) How to fill out BIR Form 1904 (field-by-field guide)

(Form layouts change from time to time; field names below mirror the usual structure and intent.)

Tax Type / Registration Type
- Tick One-Time Taxpayer or E.O. 98. If ONETT, indicate the specific transaction (Estate, Donation, Sale of Real Property, Sale of Shares).
Taxpayer Information
- Full Name (Last, First, Middle); for estate, name the decedent (“Estate of Juan D. Dela Cruz”).
- Citizenship and Foreign Tax ID (if any).
- Birthdate / Date of Death (for estate).
- Civil Status; Spouse’s Name (if applicable).
Address & Contact Details
- Current residence address; ZIP code; email and mobile number (use active ones; the portal uses them for OTPs and notices).
Registrant Category
- Individual (most 1904 filers) or Non-individual (e.g., an Estate as a separate juridical entity for tax purposes).
Reason for Registration
- Write a short description, e.g., “E.O. 98 – for LTO driver’s license” or “One-time sale of residential lot in Quezon City” or “Estate settlement of decedent who died on [date].”
RDO Code
- Enter the RDO that has jurisdiction (see Section 5). The online portal often pre-assigns or lets you choose the correct RDO.
Attachments
- List the IDs and documents you are submitting (e.g., “Passport, Deed of Sale, Tax Declaration, Title, Latest Real Property Tax Receipt”).
Authorized Representative (if any)
- If someone files on your behalf: name, ID details, and attach the Special Power of Attorney or authority letter and his/her valid ID.
Declaration & Signature
- Sign and date. For online submission, this may be a digital attestation. For in-person filing, sign the physical form.

8) After getting the TIN: next steps by scenario

E.O. 98 only:
- Use the TIN to complete your government transaction (LTO, DFA, etc.).
- No periodic returns are required solely because you have a TIN.
Estate:
- File the estate tax return within statutory deadlines; pay tax due; secure the CAR; proceed with transfer of titles to heirs.
Donation:
- File the donor’s tax return for each taxable donation within the deadline; secure CAR, if required.
Sale of real property:
- File capital gains tax (or creditable withholding, if ordinary asset) and documentary stamp tax; secure CAR; transfer title to buyer.
Sale of shares (not traded):
- File capital gains tax return on shares and DST; arrange CAR if required for transfer.

9) Fees, taxes, and penalties to watch

Registration fee (ARF ₱500) — not generally imposed for 1904 one-time/E.O. 98 registration.
Documentary Stamp Tax (DST) — arises from certain transactions, not from the 1904 registration itself.
Surcharges/Interest/Compromise — apply if returns or taxes linked to the one-time transaction are late or underpaid.
Multiple TINs — avoid; applying for a new TIN when you already have one can lead to penalties and delays (you’ll be asked to cancel/merge duplicates).

10) Special notes for minors and foreigners

Minors/Students:
- Parent/guardian may apply; attach birth certificate and guardian’s ID/authority.
- For bank accounts opened for scholarships or school requirements, the E.O. 98 pathway is typical.
Foreigners:
- For one-time taxable transactions, provide passport, immigration status, and local contact address.
- If you later become employed or start a business in the Philippines, update your registration accordingly (do not obtain a second TIN).

11) Practical compliance tips

Check if you already have a TIN. Many people received one from previous employment or government dealings; reuse it.
Name consistency matters. Ensure your IDs, deed documents, and the form show consistent full names (including middle names).
Keep proofs. Save receipts, acknowledgment emails, and reference numbers.
Mind deadlines for ONETT filings to avoid surcharges and interest.
RDO communications. Some RDOs will email when originals are needed for sighting—bring the exact set you uploaded.
Heirs coordination. In estates, get TINs for all heirs early; discrepancies in names/birthdates can delay CAR.

12) Frequently asked questions (FAQ)

Q1: I worked before and think I already have a TIN. Should I still file 1904? A: No. Do not apply for a new TIN. Retrieve your old TIN and, if necessary, update your registration (Form 1905) or transfer RDO.

Q2: Does 1904 give me a BIR Certificate of Registration (Form 2303)? A: Typically no—that’s for business/self-employed registrants. 1904 issues/confirms your TIN for limited purposes.

Q3: Can I complete everything online? A: Many steps can be done online, but document validation or originals sighting may still be required by your RDO/ONETT section, particularly for CAR issuance.

Q4: How long does TIN issuance take? A: Processing times vary by RDO and completeness of documents. Prepare clear scans and correct details to minimize back-and-forth.

Q5: If I later start a business, do I keep the same TIN? A: Yes. You will update your registration from 1904 status to the appropriate category; you will not be issued a new TIN.

13) Model checklists (copy-ready)

E.O. 98 TIN (adult):

Valid government ID
Proof of address (if asked)
Reason for TIN (e.g., LTO, DFA)
Duly filled Form 1904
Active email & mobile (for online steps)

E.O. 98 TIN (minor):

Birth certificate
Parent/guardian valid ID
Proof of authority (if guardian is not a parent)
Reason for TIN (e.g., bank account for scholarship)
Filled Form 1904

Real property sale (ONETT):

Deed of sale
IDs of seller and buyer
Title, tax declaration, RPT receipts
Zonal value/valuation docs
Filled Form 1904 (for party without TIN), then file CGT/DST returns & secure CAR

Estate:

Death certificate & IDs of heirs/administrator
Proofs of relationship
Inventory of assets & liabilities; titles, bank certs
Extrajudicial settlement (if applicable)
Estate TIN via 1904, then estate tax return and CAR

14) Clean, conservative sample entries (illustrative only)

Reason for Registration: “E.O. 98 – Requirement for LTO driver’s license application.”
Registrant Category: “Individual”
RDO: “RDO [code] – [City/Municipality of residence]”
ONETT: “Sale of residential lot in [City], executed on [MM/DD/YYYY], TCT No. ______.”

(Replace brackets with your actual details.)

15) Common pitfalls (and how to avoid them)

Creating a duplicate TIN → Always search/confirm if you already have one.
Wrong RDO → Match your case to the correct jurisdiction (residence, property location, or issuing corporation for shares).
Unreadable uploads → Scan clearly; combine multi-page deeds and IDs into a single, orderly PDF.
Name mismatches → Align names across IDs, deeds, and the form, especially middle names and suffixes (Jr./Sr./III).
Missing heirs/donees/buyers → For ONETT, all parties often need TINs; coordinate early.

16) Bottom line

Use Form 1904 when you only need a TIN for one-time transactions or to transact with government under E.O. 98.
Register online using the BIR’s portal, upload clear, complete documents, and follow your RDO’s instructions.
Do not obtain multiple TINs. If you already have one, update instead of re-registering.
For ONETT scenarios, remember that TIN issuance is only step one—you must still file and pay the taxes due on the underlying transaction and, where required, secure the CAR.

This guide is for general information only and is not a substitute for tailored legal advice on your specific facts. For complex estate/donation/share transactions, consider consulting a Philippine tax professional.