Important Updates
Important Updates
July 31, 2025 | 🌐Minimum Salary Changes Announced
August 1, 2025 | MalaysiaMalaysia: Enhanced Online Interview Feature for Certain Applications Forthcoming
August 1, 2025 | United KingdomTimes Higher Education: More Universities Put on ‘Action Plans’ as Home Office Gets Tough
August 1, 2025 | United StatesUnited States: Federal District Court Postpones TPS Terminations for Honduras, Nepal, and Nicaragua
July 31, 2025 | United StatesLaw360: Grappling With Workforce-Related Immigration Enforcement
July 31, 2025 | 🌐Minimum Salary Changes Announced
August 1, 2025 | MalaysiaMalaysia: Enhanced Online Interview Feature for Certain Applications Forthcoming
August 1, 2025 | United KingdomTimes Higher Education: More Universities Put on ‘Action Plans’ as Home Office Gets Tough
August 1, 2025 | United StatesUnited States: Federal District Court Postpones TPS Terminations for Honduras, Nepal, and Nicaragua
July 31, 2025 | United StatesLaw360: Grappling With Workforce-Related Immigration Enforcement
July 31, 2025 | 🌐Minimum Salary Changes Announced
Subscribe
Fragomen.com home
Select Language
  • English
  • French
  • French - Canadian
  • German

Select Language

  • English
  • French
  • French - Canadian
  • German
ContactCareersMedia
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 ImmigrationAustralian Immigration: New Skills in Demand Visa
  • 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
  • Australian Immigration: New Skills in Demand Visa

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
ContactCareersMedia
  • 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

Times Higher Education: More Universities Put on ‘Action Plans’ as Home Office Gets Tough

Senior Manager Jonathan Hill noted that stricter UKVI audits and asylum claim reviews are driving more student visa action plans.

Learn more

Media mentions

Law360: Grappling With Workforce-Related Immigration Enforcement

Partner K. Edward Raleigh and Associate Anna I. Perina explore how changing immigration enforcement is affecting workforce planning and compliance for US employers.

Learn more

Blog post

Updating Articles of Association (AoA) in Saudi Arabia: What Companies Need to Know

Corporate Services Manager Asfandyar Sheikh and Assistant Corporate Services Manager Ka-Ying Leung provide guidance for businesses on the legal and procedural requirements for amending their AoA in Saudi Arabia.

Learn more

Blog post

Green Card Backlogs and Visa Bulletin Trends: What Employers Can Do In 2025 and Beyond

Counsel Susan Steger discusses how US employers can navigate ongoing green card delays and shifting visa bulletin trends to better support foreign talent and workforce planning.

Learn more

Media mentions

C21 Media: How to Prepare for Immigration Reforms Under the UK Industrial Strategy

Senior Manager Sean Rhodes and Associate Milosz Skorupski outline how UK immigration reforms will affect creative businesses and highlight key considerations for planning ahead.

Learn more

Awards

WirtschaftsWoche Recognises Fragomen and Partner Axel Boysen as Best in Migration Law

WirtschaftsWoche names Fragomen to its "Best Law Firms 2025" list and Partner Axel Boysen to its "Best Lawyers 2025" list in the field of migration law for private individuals. 

Learn more

Media mentions

Arab News: Saudi Arabia’s High-End Dining Scene Fuels Culinary and Cultural RevivalLearn more

Awards

Fragomen Ranks as Band 1 in Chambers and Partners High Net Worth Legal Guide 2025

Fragomen is ranked in Band 1 in Chambers & Partners High Net Worth Legal Guide 2025.

Learn more

Media mentions

Toronto Star: Ford and Other Premiers Want Provincial Work Permits for Refugee Claimants. It May Not Solve Anything

Partner Rick Lamanna discusses the potential option of decentralizing work permit issuance in Canada, emphasizing the need for clear coordination between the provincial and federal governments.

Learn more
Generic Insights

Video

Transfer Tactics & Talent Pipelines – The UK Angle with Alex Hood ⚽ | #FragomenFC - Ep. 10

Fragomen FC hosts are joined by Manager Alexander Hood to examine how immigration rules are reshaping global football, from EPL transfers to the rise of international transfers into the Women’s Super League.

Learn more

Media mentions

The PIE: More Declines Loom in “Seriously Concerning” US Visa Trends

Partner Aaron Blumberg noted that enhanced screening measures, including social media vetting, may be contributing to delays in US student visa processing.

Learn more

Media mentions

Construction Management: Immigration Reforms: What’s Next for Construction Employers?

Associate Ilaria Iovieno outlines how recent UK immigration reforms will impact construction employers and their ability to sponsor overseas talent.

Learn more

Media mentions

Times Higher Education: More Universities Put on ‘Action Plans’ as Home Office Gets Tough

Senior Manager Jonathan Hill noted that stricter UKVI audits and asylum claim reviews are driving more student visa action plans.

Learn more

Media mentions

Law360: Grappling With Workforce-Related Immigration Enforcement

Partner K. Edward Raleigh and Associate Anna I. Perina explore how changing immigration enforcement is affecting workforce planning and compliance for US employers.

Learn more

Blog post

Updating Articles of Association (AoA) in Saudi Arabia: What Companies Need to Know

Corporate Services Manager Asfandyar Sheikh and Assistant Corporate Services Manager Ka-Ying Leung provide guidance for businesses on the legal and procedural requirements for amending their AoA in Saudi Arabia.

Learn more

Blog post

Green Card Backlogs and Visa Bulletin Trends: What Employers Can Do In 2025 and Beyond

Counsel Susan Steger discusses how US employers can navigate ongoing green card delays and shifting visa bulletin trends to better support foreign talent and workforce planning.

Learn more

Media mentions

C21 Media: How to Prepare for Immigration Reforms Under the UK Industrial Strategy

Senior Manager Sean Rhodes and Associate Milosz Skorupski outline how UK immigration reforms will affect creative businesses and highlight key considerations for planning ahead.

Learn more

Awards

WirtschaftsWoche Recognises Fragomen and Partner Axel Boysen as Best in Migration Law

WirtschaftsWoche names Fragomen to its "Best Law Firms 2025" list and Partner Axel Boysen to its "Best Lawyers 2025" list in the field of migration law for private individuals. 

Learn more

Media mentions

Arab News: Saudi Arabia’s High-End Dining Scene Fuels Culinary and Cultural RevivalLearn more

Awards

Fragomen Ranks as Band 1 in Chambers and Partners High Net Worth Legal Guide 2025

Fragomen is ranked in Band 1 in Chambers & Partners High Net Worth Legal Guide 2025.

Learn more

Media mentions

Toronto Star: Ford and Other Premiers Want Provincial Work Permits for Refugee Claimants. It May Not Solve Anything

Partner Rick Lamanna discusses the potential option of decentralizing work permit issuance in Canada, emphasizing the need for clear coordination between the provincial and federal governments.

Learn more
Generic Insights

Video

Transfer Tactics & Talent Pipelines – The UK Angle with Alex Hood ⚽ | #FragomenFC - Ep. 10

Fragomen FC hosts are joined by Manager Alexander Hood to examine how immigration rules are reshaping global football, from EPL transfers to the rise of international transfers into the Women’s Super League.

Learn more

Media mentions

The PIE: More Declines Loom in “Seriously Concerning” US Visa Trends

Partner Aaron Blumberg noted that enhanced screening measures, including social media vetting, may be contributing to delays in US student visa processing.

Learn more

Media mentions

Construction Management: Immigration Reforms: What’s Next for Construction Employers?

Associate Ilaria Iovieno outlines how recent UK immigration reforms will impact construction employers and their ability to sponsor overseas talent.

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.