[ BIR REVENUE MEMORANDUM ORDER NO. 23-91, July 03, 1991 ]

NEW TAXPAYER IDENTIFICATION NUMBER (TIN)



I
Rationale

The tax numbering systems currently in use by the BIR are technically deficient for effective computerized data processing. Therefore, in order to facilitate the processing of returns and other data/information regarding taxpayers, a Taxpayer Identification Number (TIN) is hereby designed and adopted for implementation.

II
Policies

A. The new TIN shall replace the existing TANs, VAT registration numbers, non-VAT registration numbers and withholding tax agent I.D. numbers.  It shall consists of a nine (9) digit numeric code.  (refer to Annex A for TIN structure)*

B. A TIN Card (Annex B)*   shall be issued to all taxpayers in accordance with Section 236 of the National Internal Revenue Code (NIRC).  Pre-printed labels (Annex C)*   shall be provided annually to taxpayers through the RDO to ensure that the correct TIN is reflected on the return(s).

C. Taxpayers previously issued TANs and subsequently determined by the BIR as persons required to have TINs shall be notified of their new TINs thru their respective employers or thru personal delivery by the RDO or shall be requested to pick up their TINs and pre-printed labels from the RDO.

D. Taxpayers previously issued Tans and subsequently determined by the BIR as persons that do not require TINs shall not be assigned new TIN(s).

E. Taxpayers previously issued TANs and determined by the BIR as persons required to have TINs but are still not informed of their TINs by the end of October, 1991 shall file their application(s) for TINs with the RDO or RISSI.

F. New professional practitioners and recently established businesses shall file their application(s) for TIN(s) with the RDO or RISSI.

G. New employees shall file their TIN applications with their respective employers, while overseas contract workers (OCWs) shall file with the Philippine Overseas Employment Administration (POEA).

H. Taxpayers whose issued/assigned TINs/labels are lost, misplaced or insufficient shall file an application for their replacement/replenishment with the RDO or RISSI.

I. The generation of the TIN shall be centralized at the Revenue Information Systems Services, Inc. (RISSI).

J. The update of TIN masterfile shall be done by RISSI on a continuing basis, based open documents submitted by the taxpayers through the RDO.

III
Guidelines and Procedures

A. TAXPAYER (New Applicants/those not issued TINs as replacement of TANs)
  1. Secure an application form (refer to Annex D, in case of individuals; and D-1, in case of corporations)*   from the nearest RDO/RISSI.  (Note: For employees, request employer/POEA that he be included in the list of employees applying for TIN)

  2. Fill up the application form, taking careful note of the instructions printed thereon.

  3. Submit the accomplished form to the receiving clerk of RDO/RISSI.

  4. Secure claim stub indicating the scheduled date of issuance/release of TIN ID card and pre-printed labels.

  5. Secure TIN ID Card and labels from the Office where the application was filed on the scheduled date of issuance.
B. TAXPAYER (Those who lost or require additional TINs/ pre-printed labels)
  1. Submit letter-request to RDO/RISSI stating therein the following data:
    a. Taxpayer Name

    b. Address of Residence or Principal Place of Business

    c. Date of Birth or Date of Incorporation

    d. Reason/s for re-issuance of TIN and/or replenishment of pre-printed labels.


  2. Secure claims stub indicating the scheduled date of issuance/release of TIN ID Card and pre-printed labels.

  3. Secure TIN ID Card and labels from the Office where the letter-request was filed on the scheduled date of release.
C. Local Employer/POEA
  1. Secure blank application forms (Annex E*   - for local employers and Annex E-1 * for POEA)*   from the nearest RDO or RISSI.

  2. Fill up the application form indicating therein the list of employees/OCWs applying for TIN.

  3. Submit the accomplished form to RDO/RISSI.

  4. Secure claim stub indicating the scheduled date of issuance/release of TIN ID Cards/pre-printed labels.

  5. Secure TIN ID Cards from RDO/RISSI where the applications were filed on the scheduled date of issuance.

  6. Distribute the TIN ID Cards/pre-printed labels to employees/OCWs concerned.

  7. Transmit back to RDO (where the applications were filed all TIN ID Cards/pre-printed labels which remain unclaimed fifteen (15) days from date of receipt of TIN ID Cards/pre-printed labels from RDO/RISSI.
D. RDO
  1. Receive TIN application or letter-request for replacements of TIN ID Card and/or pre-printed labels from taxpayer/local employer/POEA.

  2. Determine whether taxpayer-applicant is:
    a. an employee - instruct taxpayer to apply for TIN with his employer or if an OCW, to apply with POEA.

    b. a local employer/POEA (applying for TINs of its employees/OCWs) - receive the application form.

    c. a business entity and/or withholding tax agent-ask taxpayer to show business permit and/or SEC registration and/or authority to be withholding tax agent.

    d. a professional practitioner-ask proof of payment of PTR or Occupation tax.

    e. an estate/trust - ask proof, such as trust documents.

    f. a taxpayer securing replacement of lost TIN ID Card/ replenishment of pre-printed labels - require the letter-request for replacement/replenishment.

    g. other applicants who do not fall under any of the abovementioned categories (a-f) or cannot show proof/evidence as such - inform taxpayer(s) of suspension of issuance of the TAN under RMO 22-91.
  3. Check if application form filed by taxpayer is appropriately accomplished.

  4. Log application received in a control book maintained for the purpose.

  5. Issue claim stub to taxpayer indicating the scheduled date of release of TIN ID Card and pre-printed labels.
    Note: a. Scheduled date of release of TIN ID Card and pre-printed labels shall be within fifteen (15) working days from receipt of application.

    b. Lost TIN ID Card replacement and/or pre-printed labels replenishment may be released within the day of filing of application provided taxpayer concerned is in the RDO's TIN listing.
  6. Forward to RISSI all applications (except those for replacement of TIN ID Cards and/or replenishment of pre-printed labels) received within the week every last working day of said week thru messengerial service.

  7. Release the TIN ID Card and pre-printed labels received from RISSI to taxpayer upon presentation of the claim stub, or in case of lost TIN ID Card replacement and/or labels replenishment, print the same by referring to information in TIN listing, and release these to taxpayer concerned upon presentation of claim stub.

  8. Determine whereabouts of taxpayers/local employers whose TIN ID Cards/pre-printed labels remain unclaimed fifteen (15) working days from the scheduled date of release.

  9. Forward unclaimed TIN ID Cards and pre-printed labels to RISSI forty-five (45) working days from the scheduled date of release.

  10. Request from RISSI extra blank TIN Cards and labels.
E. RISSI

1. For TIN applications filed directly by taxpayers
  1. Receive TIN application or letter-request for replacement of TIN ID Card and/or replenishment of pre-printed labels from taxpayers/local employer/POEA.

  2. Determine whether taxpayer-applicant is:
    b.1. an employee - instruct taxpayer to apply for TIN with his employer.

    b.2. a local employer/POEA (applying for TINs of its employees/OCWs) - receive application form.

    b.3.  a business entity and/or withholding tax agent - ask taxpayer to show business permit and/or SEC registration and/or authority to be withholding tax agents.

    b.4. a professional practitioner - ask proof of payment of PTR of Occupation tax.

    b.5. an estate/trust - ask proof, such as trust documents.

    b.6. a taxpayer securing replacement of lost TIN ID Card /replenishment of pre-printed labels - require letter-request for replacement/ replenishment.

    b.7. other applicants who do not fall under any of the abovementioned categories (b.1.-b.6.) or cannot show proof/evidence as such - inform taxpayer of suspension of issuance of the TAN under RMO ___.
  3. Check that application form filed by taxpayer is appropriately accomplished.

  4. Issue claim stub to taxpayer, indicating therein the scheduled date of release of TIN ID Card and pre-printed labels.
    (Note: TIN ID Card and pre-printed labels shall be released within the day of filing application.)
  5. Generate the TINs.

  6. Print the TIN ID Card and corresponding pre-printed labels, as follows:
    f.1. For single proprietorships, estates and trusts - seventeen (17) pre-printed labels per year (12 for Withholding Tax Return; 1 for Income Tax Return; 4 for VAT Return).

    f.2. For corporations, general partnerships - twenty (20) pre-printed labels per year (12 for Withholding Tax Return; 4 for Quarterly Income Tax Return; 4 for VAT Return).

    f.3. For exclusively withholding tax agents (tax-exempt entities, government agencies, etc.) - thirteen (13) pre-printed labels per year.

    f.4. For employee/OCW - one (1) pre-printed label per year.
  7. Release TIN ID Card and/or pre-printed labels to taxpayer upon presentation of claim stub.
2. For TIN applications filed by taxpayer with the RDO:
  1. Receive TIN applications from RDO.

  2. Log all applications received in a control book maintained for the purpose.

  3. Generate the TINs.

  4. Print the TIN ID Cards and/or corresponding pre-printed labels, as follows:
    d.1. For single proprietorships, estates and trusts - seventeen (17) pre-printed labels per year (12 for Withholding Tax Return; 1 for Income Tax Return; 4 for VAT Return).

    d.2. For corporations, general partnerships - twenty (20) pre-printed labels per year (12 for Withholding Tax Return; 4 for Quarterly Income Tax Return; 4 for VAT Return).

    d.3. For exclusively withholding tax agents (tax-exempt entities, government agencies, etc.) - thirteen (13) pre- printed labels per year.

    d.4. For employee/OCW - one (1) pre-  printed label per year.
  5. Forward by messengerial service printed TIN ID Card and/or pre-printed labels to RDOs concerned within three (3) working days from receipt of applications.
3. Update TIN masterfile based on changes indicated on the returns/applications filed and returned unclaimed TIN ID Card/pre-printed labels.

4. Prepare and generate TIN updates by RDO every end of the month and TIN master List every six (6) months.

5. Furnish the RDO with appropriate number of extra blank TIN ID Cards and labels.

IV
Repealing Clause

This Order supersedes all revenue issuances and/or portions thereof inconsistent herewith.

V
Effectivity

This Order shall take effect upon approval.

Adopted: 3 July 1991

(SGD.) JOSE U. ONG
Commissioner


* Text available at U.P. Law Center upon request

* Text available upon request at Office of the NAR U.P. Law Center.