000

Have you ever wondered why people's Tax Identification Numbers (TINs) always have the "000" at the end? Is it always "000"? Why is it often omitted?

The last three digits of the twelve-digit TIN pertain to the taxpayer's "branch code." This allows the BIR to determine which branch is filing the tax return.

For example, if ABC Food Corp. had three branches, each branch would be numbered differently (i.e., the first nine digits would be the same, and the last three would be 001, 002, 003). The primary TIN–the one whose last three digits are "000"–pertains to the headquarter's branch code.

If the taxpayer isn't engaged in any business, he would only have one branch code (ending in "000").

If the taxpayer is a sole proprietor (SP) who operates two store branches and therefore has three different branch codes, we use the headquarters' TIN (which ends in "000") for RE transactions.

Simply put, it's acceptable to omit the last three digits of the 12-digit TIN for RE contracts in most cases.