🧾 How to Apply for a TIN Online via ORUS for E.O. 98 and ONETT Taxpayers

If you're looking to apply for a Taxpayer Identification Number (TIN) under Executive Order No. 98 (E.O. 98) or as a One-Time Transaction (ONETT) taxpayer, the Bureau of Internal Revenue (BIR) now offers a seamless online method through the Online Registration and Update System (ORUS). No more long lines or multiple visits to the Revenue District Office (RDO)—you can complete the entire process from the comfort of your home.

This comprehensive guide covers all the requirements, steps, and insider tips for a smooth TIN application under E.O. 98 and ONETT categories using ORUS.

---

🌐 Who Can Use ORUS for TIN Application?

The BIR’s Online Registration and Update System (ORUS) is designed to accommodate the following individuals:

• Persons under E.O. 98, including those transacting with government agencies who are not yet issued a TIN.

• Individuals involved in a One-Time Transaction (ONETT) such as property sales, estate claims, or other legal obligations.

• Foreign nationals, non-residents, and Overseas Filipino Workers (OFWs) who need a TIN for personal or legal reasons, but are not engaged in business.

To get started, visit https://orus.bir.gov.ph and create an account.

---

📄 What Documents Do You Need for Online TIN Registration?

To ensure your TIN application via ORUS gets approved quickly, make sure you have all the required documents scanned and ready for upload.

🔹 For E.O. 98 and ONETT (Local Individuals and Resident Aliens)

• Any government-issued ID that clearly shows your full name, birthdate, and address

  • Acceptable IDs include: PhilID, Driver’s License, UMID, Passport, PRC ID, Voter’s ID, OWWA ID, and Postal ID

• If your ID lacks an address, upload any proof of residence or business address

• A selfie of you holding the same ID used in the application

• For property transfer due to death, include:

  • Death Certificate, Extrajudicial Settlement, or Affidavit of Self-Adjudication

🔹 Additional Documents (If Applicable)

• For Married Women: Marriage Contract from PSA or Local Civil Registry

• For First-Time Job Seekers: Barangay Certification confirming residency and first-time job-seeker status

• If Applying via a Representative:

  • Special Power of Attorney (SPA)

  • Valid government-issued IDs of both the applicant and representative

🔹 For Foreign Nationals (Non-Residents)

• Passport bio page, and entry/exit stamps, if applicable

• If using a representative:

  • Apostilled or Consulate-authenticated SPA

  • IDs of the applicant and representative

🔹 For POGO or IGL Employees

• A contract of employment clearly stating your job role, compensation, and contract duration

Make sure all scanned files are clear, untampered, and consistent with the details you enter in your ORUS profile.

---

🖥️ How to Apply for Your TIN Online Through ORUS

The TIN online application process is simple but requires accuracy. Here’s how to do it:

✅ Step 1: Register and Upload

• Go to https://orus.bir.gov.ph

• Create an account

• Fill out the online registration form

• Upload all required scanned documents

🔍 Step 2: BIR Evaluation

• The BIR's Registration Officer will evaluate your application and supporting documents

• Your identity will be checked in their system (eREGTINQuery, ITS, IRIS) to ensure no duplicate TINs exist

📧 Step 3: Notification and TIN Issuance

• You will receive an email notification about the status of your application

• If approved, your TIN will appear in your ORUS dashboard

• If denied, the email will list specific reasons so you can correct and resubmit

---

⏱️ Processing Time and Fees

• Document Verification: 2 Days, 7 Hours, and 45 Minutes

• Approval or Denial: 5 Minutes

• Total Processing Time: 3 Days

• Fees: None (It’s 100% free!)

⛔ Reminder: System errors, slow response times, or offline servers may cause slight delays. Always double-check your inputs to avoid rejection.

🔤 Arriving at the Meanings of a Word through Affixes: Unlocking Language One Part at a Time 🔍

Understanding how words evolve is key to mastering any language. Root words, as you’ve learned in earlier lessons, are the foundation of many English vocabulary terms. These roots often originate from Latin, Greek, or other ancient tongues and carry a core meaning that survives across centuries. But roots rarely stay untouched. Over time, they are enhanced by affixes—word parts added to the beginning or end of a base word—that significantly alter their form and meaning.

Let’s dive deeper into how affixes transform base words and help you derive meaning from even the most complex vocabulary. 🌱➡️🌳

---

🚀 What Are Affixes and Why Are They Important in Vocabulary Building?

An affix is a meaningful word part that attaches to a base or root word. There are two main kinds of affixes: prefixes, which are added to the beginning of a word, and suffixes, which are attached at the end. These parts are not just grammatical accessories—they are essential tools for deducing the meaning of unfamiliar words.

Take the word “unfair”. The base word is “fair,” meaning just or equitable. Adding the prefix “un-”, which means “not,” flips the meaning entirely. The result: “not fair.” This process is the essence of affixation. By understanding affixes, you unlock the meanings of thousands of words in context.

For example, once you know that “bene-” means good, you can infer the positivity in words like benevolent and benediction. Similarly, if you encounter “mal-”, which means bad or evil, you’ll expect a negative connotation in words like malfunction or malicious.

---

🧠 How Prefixes Enhance and Shift the Meaning of Words

A prefix is a group of letters placed at the start of a word. It subtly or significantly shifts the meaning of the root to which it is attached. Importantly, it doesn't change the part of speech, but it does change interpretation.

For example:

• “Disobey” → the prefix “dis-” means opposite of or not, making the meaning “not obey.”

• “Catastrophe” → from the prefix “cata-” meaning down or against, implies something that has turned downward or gone terribly wrong.

• “Transport” → the prefix “trans-” means across, suggesting movement from one place to another.

By internalizing common prefixes, students and language learners gain an intuitive grasp of a word’s tone, direction, or status.

---

✂️ The Role of Suffixes in Defining Word Function and Meaning

Unlike prefixes, suffixes are often responsible for changing a word’s grammatical role—like turning a verb into a noun or an adjective into an adverb. This is especially crucial for academic writing, where precision matters.

Take these examples:

• “Achievement” uses the suffix “-ment”, which denotes the act or state of something, transforming the verb “achieve” into a noun.

• “Careless” contains the suffix “-less”, meaning without, modifying the noun “care” into an adjective that means lacking concern.

• “Physics” and “optics” use the suffix “-ics”, indicating fields of study or areas of expertise.

Suffixes like “-ist” and “-ism” denote belief systems or people who follow them—words like buddhist, communist, or realism arise from this system of suffixation.

Understanding suffixes improves your ability to analyze, write, and interpret language more accurately.

---

🔎 Analyzing Words through Affixes: A Practical Strategy

Let’s take a deeper look into how analyzing affixes leads to better comprehension.

Imagine encountering the word “anesthetic”. If you recognize the prefix “an-”, which means without, and know that the root “esthetic” refers to feeling or sensation, you can figure out that “anesthetic” means “without feeling.” This decoding is a core reading skill, especially useful for deciphering scientific and academic texts.

Similarly, take “sympathy”:

• Prefix: “sym-” means with or together

• Root: “pathy” comes from the Greek “pathos,” meaning feeling

• Meaning: Feeling together with someone—thus, compassion.

These insights don't just make you a better reader—they make you a critical thinker in language.

---

🎯 Final Thoughts: Empowering Language Learning Through Affixes

Affixes are not just abstract linguistic concepts. They are powerful tools that bring clarity to complex words and expand your vocabulary exponentially. Whether you are a student, teacher, or lifelong learner, understanding affixes strengthens your reading comprehension, vocabulary retention, and writing fluency.

The next time you come across a word you don’t know, break it apart. Ask: “What prefix is here? What suffix?” From there, you’ll find that even unfamiliar words are not as foreign as they first seem. 📘

🗞️ Getting Information from a Newspaper: Understanding the Power of Editorials

Reading the newspaper isn't just about catching up on the latest headlines or checking sports scores—it's also a window into how societies think, feel, and respond to events through a unique journalistic tool called the editorial. Whether you're a student trying to analyze current events or a citizen aiming to make informed opinions, understanding what editorials are and what they aim to achieve can significantly deepen your connection to the news.

✍️ What Is an Editorial? A Persuasive Powerhouse

An editorial is a type of short persuasive essay published in newspapers or online news platforms. While it presents facts, it’s fundamentally shaped by opinion. The main goal is to influence readers—to align their thoughts or actions with that of the writer or editorial board. Unlike typical articles, editorials aren't signed by a single author. Instead, they represent the voice of the publication’s editorial team or leadership.

However, it’s a misconception to think that editorials only aim to persuade. In reality, they serve five distinct purposes, making them versatile and powerful forms of journalistic communication.

🧠 Editorials That Inform: The Power of Clear Explanation

Some editorials are crafted purely to inform, shedding light on complex issues that require more than just surface-level reporting. These pieces go beyond headlines and provide context, background, and clarity on subjects that may be difficult to understand without deeper insight.

For instance, if the government announces major budget cuts in the Department of Education, an editorial might break down the implications: how schools will be affected, what programs might be reduced, and why this matters to the public. In this way, informative editorials function like expert commentary, helping readers grasp the full picture.

📣 Editorials That Promote: Amplifying Worthy Causes

Many newspapers use their editorial space to promote beneficial actions, campaigns, or community events. These promotional editorials encourage readers to participate in or support initiatives that aim to uplift society.

Imagine a new health brigade forming in a rural barangay. An editorial could spotlight this initiative, explaining its goals—like free medical checkups or hygiene education—and urge the community to get involved. Through this, the newspaper becomes not just a messenger, but an active participant in social change.

🏆 Editorials That Praise: Celebrating Excellence

Sometimes, the purpose of an editorial is simply to praise. These pieces serve as public commendations, honoring individuals, groups, or events that have made a positive impact. Such praise editorials build community morale and reinforce shared values.

Consider a group of local dancers winning an international folk dance championship. An editorial praising them not only recognizes their hard work but also inspires others and brings pride to the community. These editorials create a sense of unity and celebration.

😂 Editorials That Entertain: Lightening the News

Not every editorial is serious. Some are written purely to entertain, using wit, satire, or storytelling to engage readers in a more relaxed way. These entertaining editorials may focus on quirky daily events, humorous observations, or even ironic takes on current affairs.

Think of a playful editorial recounting a comical experience in a city park, filled with exaggerations or clever wordplay. Such pieces give readers a break from hard news and remind them of the lighter side of life.

📚 Why Understanding Editorials Matters in the Digital Age

In an era of information overload, distinguishing between factual reporting and opinion-based writing is more important than ever. Recognizing an editorial’s purpose—whether it's to inform, promote, praise, persuade, or entertain—allows you to consume content critically and responsibly. It also encourages readers to reflect, question, and engage in discussions, making editorial literacy a key part of being an informed citizen.

🧠📚 How Attitudes in Literature Shape Who We Become: Lessons from Alice Walker’s “Everyday Use”

Literature does more than tell a story—it shapes perspectives, reflects values, and influences behavior. Through character portrayals and authorial tone, readers encounter not just fictional narratives, but mirrors of morality, culture, and identity. In Alice Walker’s “Everyday Use”, this didactic function of literature—its ability to teach and transform—is fully realized. Walker not only delivers a narrative of family, heritage, and personal growth, but also challenges readers to reflect on their own values and the behaviors that stem from them.

---

💡 What We Learn Through Characters’ Attitudes

Characters in literature often carry attitudes that act as emotional cues or moral compasses. In “Everyday Use,” we meet Mama, Maggie, and Dee (later Wangero) who each embody conflicting perspectives on identity, culture, and self-worth.

Mama, the narrator, is grounded, physically strong, and emotionally resilient—a woman who knows hardship and is proud of practical wisdom and survival skills. Her daughter Maggie is shy, scarred both physically and emotionally, shaped by trauma and societal neglect. Dee, by contrast, is bold, outspoken, and radically transformed by education and ideology. But it’s not just their traits that stay with us—it’s how they respond to life that prompts introspection in the reader.

Mama’s voice, filled with humility and strength, leads readers to appreciate authenticity over appearances. Maggie’s quiet endurance invokes empathy. Dee’s confrontational demeanor and performative cultural pride raise important questions about what it really means to value heritage. These responses trigger readers to assess how they themselves treat their roots, family traditions, and sense of self.

---

🧶 Inherited Values or Cultural Props? Dee's Conflict with Heritage

Dee’s desire to take quilts and other heirlooms back with her is not rooted in sentimental appreciation but rather in aesthetic and ideological ownership. She criticizes her family's lifestyle while simultaneously wanting to preserve fragments of it as decor rather than as part of a living tradition.

Her insistence that Maggie would be “backward enough to put them to everyday use” reveals a disconnect between performative appreciation and genuine cultural continuity. This scene underscores a key tension in the story: heritage as a functional, emotional inheritance versus heritage as a symbolic possession.

Through Dee, Walker critiques a form of activism or cultural pride that lacks true empathy. Her attitude invites readers to ask: Do we honor our roots by showcasing them, or by living them?

---

✊ Mama's Moral Awakening: When Behavior Reflects Understanding

The climax of the story sees Mama making a pivotal decision—to give the cherished quilts to Maggie, not Dee. In doing so, Mama defies the daughter who often dominated the emotional space and instead validates the quiet one, the heir to true lived tradition.

This action is not just maternal; it is a symbolic act of justice. It suggests that true appreciation of heritage lies not in rhetoric but in behavior, humility, and quiet preservation. The reader is left stirred by Mama’s transformation—a woman who finally acts on an inner truth rather than deference or guilt. It’s in this moment that literature’s transformative power crystallizes. We, as readers, are invited to question whether we act out of principle or pressure, authenticity or performance.

---

🖊️ When the Author Speaks Through the Page

Alice Walker’s own beliefs and values pulse throughout the story. A committed feminist and a voice for African American women, Walker brings attention to how culture and gender intersect. Her commitment to elevating marginalized voices, especially those that are often silenced like Maggie’s, reflects a deeper value system that reveres everyday resilience over grand gestures.

Walker’s work consistently challenges readers to dismantle the hierarchies of knowledge and visibility. The fact that Maggie, not Dee, receives the quilts is a reflection of this ethos. It's not about who knows more, but about who lives more honestly.

---

🔁 The Reader’s Mirror: What Do We Do With What We Learn?

Every reader takes something different from a story—but most will find themselves questioning their attitudes toward family, heritage, and identity after reading “Everyday Use.” The story confronts us with our biases about intelligence, beauty, strength, and tradition. Do we, like Dee, perform our values? Or do we, like Mama in the end, live them quietly but resolutely?

The didactic function of literature—to instruct and influence—is not passive. It works best when it stirs the reader to action, to self-reflection, to transformation. Through characters, conflict, and resolution, literature becomes a powerful force for shaping not just ideas but behavior.

🧩 Mastering Unity and Coherence in Paragraph Writing 📝

When it comes to academic and professional writing, achieving unity and coherence in a paragraph is a skill every writer must develop. Whether you're crafting an essay, a blog post, or even a research paper, mastering the art of paragraph writing ensures that your message is clearly delivered and logically structured.

🎯 Understanding the Importance of Unity in a Paragraph

A paragraph with unity means that every sentence within it relates to a single central idea. This central idea is typically introduced through a topic sentence, which acts as the anchor of the paragraph. A well-unified paragraph doesn't veer off-topic or include irrelevant details that could confuse the reader.

The topic sentence can appear at the beginning or end of the paragraph, depending on the writer’s intent. No matter its position, its job is to make the paragraph’s focus unmistakably clear. Every supporting sentence should contribute directly to this central thought, painting a cohesive picture that the reader can follow with ease.

🔗 Coherence: Connecting Ideas Smoothly

While unity is about what the paragraph discusses, coherence is about how those ideas flow. Achieving paragraph coherence involves linking your sentences logically, so they feel like a natural progression rather than disjointed pieces. This is accomplished through the use of transition words and phrases such as:

• Furthermore

• In contrast

• As a result

• For example

• Nevertheless

These transition signals serve as bridges between ideas, making your writing easier to understand and more engaging to read. Without them, even a paragraph with good content may come across as choppy or disorganized.

🛠 How to Develop a Unified and Coherent Paragraph

To create an effective paragraph, start with a clear purpose. Decide what you want to convey, and then frame a topic sentence around that purpose. From there, provide relevant details and examples to support your main point. Each supporting sentence should add value to the paragraph by clarifying or illustrating the topic sentence.

Here’s a structure that encourages both unity and coherence:

1. Topic Sentence: Introduce the main idea.

2. Supporting Sentences: Add facts, examples, or explanations.

3. Transitions: Use connecting words to link ideas smoothly.

4. Concluding Sentence: Reinforce the main point or provide a thought-provoking insight.

Also, don’t overlook the importance of a title. It serves as a clue to your readers, reinforcing the paragraph’s central theme and enhancing cohesion. For instance, a paragraph titled “The Silent Killer: Stress and Your Health” sets a focused expectation for what the content will discuss.

📚 Practice Makes Perfect

Like any skill, effective paragraph writing requires consistent practice. Try exercises that challenge your ability to identify the topic sentence, central idea, supporting details, and transitional devices in sample paragraphs. Exchange writings with a peer to critique for clarity, organization, and unity. This not only sharpens your awareness but also strengthens your ability to write paragraphs that stand strong on their own and flow seamlessly within longer compositions.

🧠 Real-World Example of Paragraph Unity and Coherence

Consider this historical paragraph:

Ninety-two years ago, the "Young Turk" regime ordered the executions of Armenian civic leaders and intellectuals, and Turkish soldiers and militia forced the Armenian population to march into the desert, where more than a million died by bayonet or starvation. That horror helped galvanize Raphael Lemkin, a Polish Jew, to invent the word genocide, which was defined not as the extermination of an entire group but rather as a systematic effort to destroy a group.

This paragraph exhibits unity by focusing entirely on the Armenian genocide and its influence on Lemkin’s creation of the term. It shows coherence through logical sequencing: from the events of the genocide to the resulting impact. There are no irrelevant sentences, and each one supports the paragraph’s main point.

✍ Final Thoughts

Mastering unity and coherence doesn't just make you a better writer—it makes you a more effective communicator. When your thoughts are clearly structured and seamlessly connected, your readers are more likely to understand, remember, and appreciate your message. So whether you’re a student, a blogger, or a professional writer, take the time to refine your paragraph writing. It’s a foundational skill that pays off in every piece you create.