Important Updates
Important Updates
September 16, 2025 | AustraliaAustralia: Draft Core Skills Occupation List for Proposed Skills in Demand Visa Released
September 17, 2025 | BrazilAgência Exios: Inovação e contratação de talentos estrangeiros: o desafio do compliance em novos cenários
September 17, 2025 | BelgiumBelgium: Immigration Processing Delays
September 17, 2025 | DenmarkDenmark: Delays for ‘Association Agreement with Türkiye’-Covered Applications
September 17, 2025 | United Arab EmiratesUnited Arab Emirates: New Electronic Visa Platform Announced
September 16, 2025 | AustraliaAustralia: Draft Core Skills Occupation List for Proposed Skills in Demand Visa Released
September 17, 2025 | BrazilAgência Exios: Inovação e contratação de talentos estrangeiros: o desafio do compliance em novos cenários
September 17, 2025 | BelgiumBelgium: Immigration Processing Delays
September 17, 2025 | DenmarkDenmark: Delays for ‘Association Agreement with Türkiye’-Covered Applications
September 17, 2025 | United Arab EmiratesUnited Arab Emirates: New Electronic Visa Platform Announced
September 16, 2025 | AustraliaAustralia: Draft Core Skills Occupation List for Proposed Skills in Demand Visa Released
Subscribe
Fragomen.com home
Select Language
  • English
  • French
  • French - Canadian
  • German

Select Language

  • English
  • French
  • French - Canadian
  • German
ContactCareersMediaClient Portal
Search Fragomen.com
  • Our Services
    For EmployersFor IndividualsBy IndustryCase Studies
  • Our Tech & Innovation
  • Our People
  • Our Insights
    Worldwide Immigration Trends ReportsMagellan SeriesImmigration AlertsEventsMedia MentionsFragomen NewsBlogsPodcasts & Videos
  • Spotlights
    Navigating Immigration Under the Second Trump AdministrationTravel & Mobility Considerations: Situation in the Middle EastImmigration Matters: Your U.S. Compliance RoadmapHumanitarian and Evolving Legal Pathways (HELP)Vietnamese ImmigrationView More
  • About Us
    About FragomenOfficesResponsible Business PracticesFirm GovernanceRecognition

Our Services

  • For Employers
  • For Individuals
  • By Industry
  • Case Studies

Our Tech & Innovation

  • Our Approach

Our People

  • Overview / Directory

Our Insights

  • Worldwide Immigration Trends Reports
  • Magellan Series
  • Immigration Alerts
  • Events
  • Media Mentions
  • Fragomen News
  • Blogs
  • Podcasts & Videos

Spotlights

  • Navigating Immigration Under the Second Trump Administration
  • Travel & Mobility Considerations: Situation in the Middle East
  • Immigration Matters: Your U.S. Compliance Roadmap
  • Humanitarian and Evolving Legal Pathways (HELP)
  • Vietnamese Immigration
  • View More

About Us

  • About Fragomen
  • Offices
  • Responsible Business Practices
  • Firm Governance
  • Recognition
Select Language
  • English
  • French
  • French - Canadian
  • German

Select Language

  • English
  • French
  • French - Canadian
  • German
ContactCareersMediaClient Portal
  • Insights

Foreign Workers Must Have Taxpayer Identification Numbers

June 11, 2019

insight-news-default

Country / Territory

  • Republic of the PhilippinesRepublic of the Philippines

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

At a Glance

  • Following the latest joint guidelines from the Philippine government, all foreign nationals must have a Taxpayer Identification Number (TIN) from the Bureau of Internal Revenue in order to work in the Philippines.
  • This rule applies to all work visa applicants (short-term and long-term), and foreign nationals engaged in a trade or business, or in the practice of a regulated profession.
  • Obtaining a TIN prior to the AEP or work visa application adds an additional step to the work authorization process and can lead to delays in work ready dates. Employers should plan to file their applications ahead of time to avoid potential issues in the deployment of their foreign employees.

The situation

Following the latest joint guidelines from the Philippine government, all foreign nationals must now obtain a Taxpayer Identification Number (TIN) from the Bureau of Internal Revenue (BIR) to work in the Philippines. Previously, Special Work Permit (SWP) applicants whose salaries were paid in their home country were exempt from this requirement.

A closer look

  • Who will need to obtain a TIN? All work visa applicants (short-term and long-term) must now have a TIN to work in the Philippines. This includes foreign nationals engaged in a trade or business or in the practice of a regulated profession.
  • Application details. The applicant’s employer must obtain a TIN from the Revenue District Office with jurisdiction over the employer’s address, or the self-employed foreign national’s place of business or residence. The BIR takes approximately seven business days to process an application for a TIN.
  • TIN as prerequisite to AEP. The Department of Labor and Employment (DOLE) has also advised that Alien Employment Permit (AEP) applicants must obtain a TIN at the latest 10 days after they start working. Though the DOLE is still accepting AEP applications without a TIN, applicants are being required to submit their TINs before their AEP cards can be issued. This lenient practice is expected to become stricter in the near future.

 

Impact

  • Additional step can lead to delays. Obtaining a TIN prior to the AEP or work visa application adds an additional step to the work authorization process and can lead to delays in work ready dates. Employers should plan to file their applications ahead of time to avoid potential issues in the deployment of their foreign employees.
  • Noncompliance risks not yet clear. The government agencies in the Philippines have not yet outlined fines or penalties associated with noncompliance with this new rule, though it is possible that these may be published in the future.
  • Pending SWP applications. Currently, foreign nationals with pending SWP applications do not need to obtain a TIN.
  • Current SWP holders without a TIN. Currently, foreign nationals who previously fell under the exemption and were granted SWPs without a TIN do not need to obtain one.

 

Background

The new rule is intended to ensure that all foreign workers are paying their taxes on income earned in the Philippines. This comes after a recent discovery that many foreign nationals under SWP status were not paying income taxes, resulting in a loss in potential revenue in billions of pesos.

Looking ahead

The close coordination between the DOLE, BI, BIR and other concerned agencies is expected to result in additional rules and procedures that further restrict the regulation of foreign nationals entering and working in the Philippines. However, this combined effort may improve inter-agency coordination and streamline the work authorization process.

Fragomen is closely monitoring the situation and will report on relevant developments, including if penalties for noncompliance with this rule are published.

We worked closely with our Philippine affiliates in Manila to prepare this alert. It is for informational purposes only. If you have any questions, please contact the global immigration professional with whom you work at Fragomen or send an email to [email protected].

Country / Territory

  • Republic of the PhilippinesRepublic of the Philippines

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Explore more at Fragomen

Media mentions

Agência Exios: Inovação e contratação de talentos estrangeiros: o desafio do compliance em novos cenários

Managing Director Diogo Kloper examines the challenges of hiring foreign talent in Brazil’s evolving energy sector and the role of compliance in supporting innovation.

Learn more

Blog post

Skilled Worker Visa 2025: Impact on UK Aviation Roles

Manager Adam Hickling, Senior Immigration Consultant Katya Fedorenko and Paralegal Sasindie Ambawatte explore how upcoming changes to the UK's skilled worker visa scheme may affect recruitment and retention in the aviation sector.

Learn more

Media mentions

Construction Management: Crackdown on Illegal Working in Construction

Manager Kirsty Moore highlights the need for UK construction employers to maintain compliance and manage risks.

Learn more

Media mentions

Newsweek: Green Card Update: Applicants Receive Major Boost

Partner Parisa Karaahmet discusses updates in the October 2025 US visa bulletin for employment-based green card applicants.

Learn more

Video

Permanent Access Cards Replaced by Permanent Identity Cards for Golden Visa Holders in Jebel Ali Free Zone | #MobilityMinute

Afzal Amin highlights a significant update for UAE Golden Visa holders: the Jebel Ali Free Zone authorities have replaced permanent access cards with permanent identity cards.

Learn more

Blog post

Under the Microscope: How UK Care Providers Can Prepare for Home Office Compliance Checks

Manager Evan Tutton and Associate Naomi Nyamaah discuss increased Home Office scrutiny of the UK care sector, including more sponsor licence compliance checks and enforcement visits due to concerns over non-compliance and exploitation.

Learn more

Blog post

Understanding the 2025 Changes to Belgium’s Family Reunification Rules

Associate Pauline Chomel and Immigration Consultant Pebbless Agyemang discuss Belgium’s new family reunification rules and their impact on applicants.

Learn more

Media mentions

Labor Law Magazine: Travel Under Trump

Senior Associate Oliver L. Ashworth and Director David Iannella discuss recent US immigration and visa changes and what German businesses and travelers should know.

Learn more

Media mentions

The Caterer: Hospitality Employers See Visa Licences Revoked in Government Crackdown

Senior Manager Louise Senior highlights how UK hospitality employers face heightened risk as visa sponsors and why it is important for them to understand their responsibilities to avoid penalties.

Learn more

Fragomen news

Fragomen Brings Its Short-Term Business Travel Solution, Nomadic, to the Nordics

Fragomen announces the expansion of Nomadic to the Nordics, providing end-to-end support for short-term business travel and cross-border compliance.

Learn more

Blog post

Costa Rica Investment Residency Explained: Requirements and Options

Immigration Supervisor Michael Salas Guzman discusses Costa Rica investment residency options and requirements for foreign investors, retirees and rentiers.

Learn more

Media mentions

Gulf Business: Why Immigration Due Diligence is as Critical as Financial Scrutiny in the GCC

Managing Partner for the Middle East and Africa Murtaza Khan discusses why immigration due diligence is important in GCC mergers.

Learn more

Media mentions

Agência Exios: Inovação e contratação de talentos estrangeiros: o desafio do compliance em novos cenários

Managing Director Diogo Kloper examines the challenges of hiring foreign talent in Brazil’s evolving energy sector and the role of compliance in supporting innovation.

Learn more

Blog post

Skilled Worker Visa 2025: Impact on UK Aviation Roles

Manager Adam Hickling, Senior Immigration Consultant Katya Fedorenko and Paralegal Sasindie Ambawatte explore how upcoming changes to the UK's skilled worker visa scheme may affect recruitment and retention in the aviation sector.

Learn more

Media mentions

Construction Management: Crackdown on Illegal Working in Construction

Manager Kirsty Moore highlights the need for UK construction employers to maintain compliance and manage risks.

Learn more

Media mentions

Newsweek: Green Card Update: Applicants Receive Major Boost

Partner Parisa Karaahmet discusses updates in the October 2025 US visa bulletin for employment-based green card applicants.

Learn more

Video

Permanent Access Cards Replaced by Permanent Identity Cards for Golden Visa Holders in Jebel Ali Free Zone | #MobilityMinute

Afzal Amin highlights a significant update for UAE Golden Visa holders: the Jebel Ali Free Zone authorities have replaced permanent access cards with permanent identity cards.

Learn more

Blog post

Under the Microscope: How UK Care Providers Can Prepare for Home Office Compliance Checks

Manager Evan Tutton and Associate Naomi Nyamaah discuss increased Home Office scrutiny of the UK care sector, including more sponsor licence compliance checks and enforcement visits due to concerns over non-compliance and exploitation.

Learn more

Blog post

Understanding the 2025 Changes to Belgium’s Family Reunification Rules

Associate Pauline Chomel and Immigration Consultant Pebbless Agyemang discuss Belgium’s new family reunification rules and their impact on applicants.

Learn more

Media mentions

Labor Law Magazine: Travel Under Trump

Senior Associate Oliver L. Ashworth and Director David Iannella discuss recent US immigration and visa changes and what German businesses and travelers should know.

Learn more

Media mentions

The Caterer: Hospitality Employers See Visa Licences Revoked in Government Crackdown

Senior Manager Louise Senior highlights how UK hospitality employers face heightened risk as visa sponsors and why it is important for them to understand their responsibilities to avoid penalties.

Learn more

Fragomen news

Fragomen Brings Its Short-Term Business Travel Solution, Nomadic, to the Nordics

Fragomen announces the expansion of Nomadic to the Nordics, providing end-to-end support for short-term business travel and cross-border compliance.

Learn more

Blog post

Costa Rica Investment Residency Explained: Requirements and Options

Immigration Supervisor Michael Salas Guzman discusses Costa Rica investment residency options and requirements for foreign investors, retirees and rentiers.

Learn more

Media mentions

Gulf Business: Why Immigration Due Diligence is as Critical as Financial Scrutiny in the GCC

Managing Partner for the Middle East and Africa Murtaza Khan discusses why immigration due diligence is important in GCC mergers.

Learn more

Stay in touch

Subscribe to receive our latest immigration alerts

Subscribe

Our firm

  • About
  • Careers
  • Firm Governance
  • Media Inquiries
  • Recognition

Information

  • Attorney Advertising
  • Legal Notices
  • Privacy Policies
  • UK Regulatory Requirements

Our firm

  • About
  • Careers
  • Firm Governance
  • Media Inquiries
  • Recognition

Information

  • Attorney Advertising
  • Legal Notices
  • Privacy Policies
  • UK Regulatory Requirements

Have a question?

Contact Us
  • LinkedIn
  • Youtube
  • Instagram
  • Facebook
  • Twitter

© 2025 Fragomen, Del Rey, Bernsen & Loewy, LLP, Fragomen Global LLP and affiliates. All Rights Reserved.

Please note that the content made available on this site is not intended for visitors / customers located in the province of Quebec, and the information provided is not applicable to the Quebec market. To access relevant information that applies to the Quebec market, please click here.