REVENUE MEMORANDUM CIRCULAR NO. 31 – 2024

Advises all employers that the BIR does not require newly-hired employees to verify their TIN and get a TIN Verification slip from the RDOs.

All RDOs shall not accept requests 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; or
  2. There is a need for BIR personnel to further verify the correctness of taxpayer registration information; or
  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 ORUS accessible at https://orus.bir.qov.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.