Important Updates
Important Updates
September 30, 2025 | PolandPoland: Mandatory Online Processes Implemented for Work Permits and Contract Submission
October 1, 2025 | United StatesUnited States: Federal Government Enters a Shutdown, Though Most Immigration Functions Remain in Operation
October 1, 2025 | United StatesUnited States: Senators Grassley and Durbin Introduce H-1B and L-1 Visa Reform Act
September 30, 2025 | New ZealandNew Zealand: Major Changes Announced for Skilled Migrant Category Resident Visa
September 30, 2025 | United StatesPartner Priscilla Muhlenkamp Named 2025 National Law Journal Awards Finalist for "DC Managing Partner of the Year"
September 30, 2025 | PolandPoland: Mandatory Online Processes Implemented for Work Permits and Contract Submission
October 1, 2025 | United StatesUnited States: Federal Government Enters a Shutdown, Though Most Immigration Functions Remain in Operation
October 1, 2025 | United StatesUnited States: Senators Grassley and Durbin Introduce H-1B and L-1 Visa Reform Act
September 30, 2025 | New ZealandNew Zealand: Major Changes Announced for Skilled Migrant Category Resident Visa
September 30, 2025 | United StatesPartner Priscilla Muhlenkamp Named 2025 National Law Journal Awards Finalist for "DC Managing Partner of the Year"
September 30, 2025 | PolandPoland: Mandatory Online Processes Implemented for Work Permits and Contract Submission
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 RoadmapCenter for Strategy and Applied InsightsVietnamese 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
  • Center for Strategy and Applied Insights
  • 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

Video

How to Get Your French Work Visa After Graduation: Job Seeker / Company Creation Permit

Learn how international graduates can stay in France for one year to find work or start a business. Discover eligibility requirements, application steps and transition options for the Job Seeker/New Business Creator permit. 

Learn more

Awards

Partner Priscilla Muhlenkamp Named 2025 National Law Journal Awards Finalist for "DC Managing Partner of the Year"

Partner Priscilla Muhlenkamp is a finalist for the 2025 National Law Journal Awards category, "DC Managing Partner of the Year."

Learn more

Media mentions

Post Bulletin: Trump’s New $100K Fee on Certain Work Visas Could Impact Rochester’s Medical Staff

Partner Bo Cooper highlights that new $100K H-1B fees could affect US employers, with possible exemptions for critical roles.

Learn more

Media mentions

The Caterer: Businesses Need to Be Ready for Government Crackdown on Sponsor Licences

Partner Louise Senior highlights the impact of record-breaking UK sponsor licence revocations and the steps hospitality businesses can take to manage compliance.

Learn more

Media mentions

Folha de São Paulo: Taxa de US$ 100 mil para visto dos EUA muda planosde brasileiros; veja opções

Partner Bo Cooper explores the impact of H-1B visa changes on companies and their talent strategies.

Learn more

Media mentions

Global Mobility Lawyer: Lawyers Try to Make Sense of Trump’s Confusing H-1B Fee Hike

Partner Bo Cooper explains that while new H-1B fees affect future petitions, US opportunities for international talent remain highly valued.

Learn more

Media mentions

Kommunal topinform: Staatsdienst am Limit

Fragomen explores in an article how international recruitment can help solve Germany’s public sector staffing crisis and support the future of essential services.

Learn more

Blog post

UAE Golden Visa: Work Permit Requirements for Employers and Professionals

Assistant Manager Charo Medida explains the work permit requirements for employers and professionals under the UAE Golden Visa programme.

Learn more

Media mentions

Business Insider: Trump's $100,000 Visa Fee Threatens Wall Street's Pipeline of Junior Bankers and Tech Talent

Partner Bo Cooper explains how proposed H-1B fee and lottery changes impact hiring of skilled international talent across sectors.

Learn more

Media mentions

Asharq Al Awsat: السعودية تمضي مع «رؤية 2030» بدعم التصنيع والتوطين وتوسع الاقتصاد

Partner Haider Hussain underlines the role of talent mobility in shaping future growth sectors in the Kingdom.

Learn more

Fragomen news

Fragomen Spotlighted in Financial Times for 2025 Innovative Lawyers Europe Awards

Fragomen is recognised by the Financial Times for its innovative work in workforce mobility and cross-sector collaboration.

Learn more

Media mentions

Investopedia: ICE Crackdowns Are Changing Workplaces: 37% of Americans Report Feeling Less Safe at Work

Partner Daniel Brown outlines steps companies can take to support employees and maintain smooth operations during compliance-related situations.

Learn more

Video

How to Get Your French Work Visa After Graduation: Job Seeker / Company Creation Permit

Learn how international graduates can stay in France for one year to find work or start a business. Discover eligibility requirements, application steps and transition options for the Job Seeker/New Business Creator permit. 

Learn more

Awards

Partner Priscilla Muhlenkamp Named 2025 National Law Journal Awards Finalist for "DC Managing Partner of the Year"

Partner Priscilla Muhlenkamp is a finalist for the 2025 National Law Journal Awards category, "DC Managing Partner of the Year."

Learn more

Media mentions

Post Bulletin: Trump’s New $100K Fee on Certain Work Visas Could Impact Rochester’s Medical Staff

Partner Bo Cooper highlights that new $100K H-1B fees could affect US employers, with possible exemptions for critical roles.

Learn more

Media mentions

The Caterer: Businesses Need to Be Ready for Government Crackdown on Sponsor Licences

Partner Louise Senior highlights the impact of record-breaking UK sponsor licence revocations and the steps hospitality businesses can take to manage compliance.

Learn more

Media mentions

Folha de São Paulo: Taxa de US$ 100 mil para visto dos EUA muda planosde brasileiros; veja opções

Partner Bo Cooper explores the impact of H-1B visa changes on companies and their talent strategies.

Learn more

Media mentions

Global Mobility Lawyer: Lawyers Try to Make Sense of Trump’s Confusing H-1B Fee Hike

Partner Bo Cooper explains that while new H-1B fees affect future petitions, US opportunities for international talent remain highly valued.

Learn more

Media mentions

Kommunal topinform: Staatsdienst am Limit

Fragomen explores in an article how international recruitment can help solve Germany’s public sector staffing crisis and support the future of essential services.

Learn more

Blog post

UAE Golden Visa: Work Permit Requirements for Employers and Professionals

Assistant Manager Charo Medida explains the work permit requirements for employers and professionals under the UAE Golden Visa programme.

Learn more

Media mentions

Business Insider: Trump's $100,000 Visa Fee Threatens Wall Street's Pipeline of Junior Bankers and Tech Talent

Partner Bo Cooper explains how proposed H-1B fee and lottery changes impact hiring of skilled international talent across sectors.

Learn more

Media mentions

Asharq Al Awsat: السعودية تمضي مع «رؤية 2030» بدعم التصنيع والتوطين وتوسع الاقتصاد

Partner Haider Hussain underlines the role of talent mobility in shaping future growth sectors in the Kingdom.

Learn more

Fragomen news

Fragomen Spotlighted in Financial Times for 2025 Innovative Lawyers Europe Awards

Fragomen is recognised by the Financial Times for its innovative work in workforce mobility and cross-sector collaboration.

Learn more

Media mentions

Investopedia: ICE Crackdowns Are Changing Workplaces: 37% of Americans Report Feeling Less Safe at Work

Partner Daniel Brown outlines steps companies can take to support employees and maintain smooth operations during compliance-related situations.

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.