Taxpayer Identification Number ONE TIME TAXPAYERS (With No Previously Issued TIN)
6. PAYOR OF ESTATE TAX Non-Resident Decedent Without Administrator in the Philippines

Note: Tin On The Web
Online Application Also Available

What this is For:

BIR Form 1904 BIR Form 1904 Application for Registration of One Time Taxpayer And Persons Registering Under EO 98 (securing a TIN to be able to transact with any government office)

Where to File:

RDO 39 South Quezon City

How to File:


Accomplish BIR Form 1904 BIR Form 1904 and submit the same, together with the required attachments, at RDO 39 South Quezon City.


Application for registration shall be accomplished and filed before filing a return, statement or declaration as required in the Tax Code and payment of any tax due.

Other Documentary Requirements:

Death certificate of decedent