The following amendments to Revenue Memorandum Order (RMO) No. 23-91 relative to TIN application forms being used are hereby prescribed for the guidance and compliance of all concerned.

I. Persons and/or entities requesting or applying for TIN/s shall use the appropriate TIN application forms, listed as follows:

1. For Single Proprietorship            (Annex A)*
   
   
2. For Corporation/Partnership       (Annex B)*
   
   
3. For Employees/Overseas Contract
   
   Workers (OCWs) [Thru Employers/
   Philippine Overseas Employment
   Agency (POEA)/ Accredited Recruitment
   Agencies]  (Annex C)*
   
   
4. General Application         (Annex D)*

This general form shall be used by professional practitioners (ex. lawyers, accountants, doctors), self-employed individuals (ex. jeepney/tricycle drivers, etc.) and the like who do not fall and/or cannot be classified under the preceding categories (A,B,C).

II.       All TIN application forms shall be properly filled up and shall be accompanied by proof or evidence that the person and/or entity applying for TIN is an active taxpayer (A person/entity who makes, renders or files a return, statement or other document with the Bureau of Internal Revenue.)

CATEGORY		PROOF/EVIDENCE
A. Single Proprietorship		Department of Trade and Industry (DTI) Registration; or Mayor's Permit
B. Corporation/Partnership		Securities & Exchange Commission (SEC) Registration; Certificate of Registration from the Cooperative Development Authority
C. Employees/OCWs [Thru Employers/POEA/ Accredited Recruitment Agencies]		Application Form "C" duly accomplished and signed/ certified by:
		1.	Employer - for local employees
		2.	Accredited Recruitment Agency - for OCWs under its placement
		3.	POEA - for OCWs directly hired
D. General
1. Self-Employed		Privilege Tax Receipt
2. Professional Practitioner (Doctor, Lawyer, Accountant)		Professional Regulation Commission (PRC) Identification Card
3.Capital Gains (Stock and Real Estate)		Deed of Sale
4. Transfer (Donor/Estate)		Deed of Transfer
5. Winnings		Certificate of Awarding Company
6. Immigrant		Passport
7. Passport Applicants (except non-working individuals like elders, minors, students)		Latest Income Tax Return

III.      TIN applications shall be filed either directly with the Computer and Information Systems Services (CISS), BIR or with the Revenue District Office (RDO) having jurisdiction over the taxpayer or with the BIR-TIN Counter at the POEA (when applicable).

Type of Taxpayer		Where to File TIN Application
A. Business (single proprietorships partnerships, corporations and cooperatives)		RDO/CISS
B. Wage Earners and Employees		Employer
C. OCWs		RDO/BIR-TIN Counter at the POEA(CISS employee assigned on a full-time basis)
D. Professional Practitioner/ Self-Employed		RDO/CISS
E. Capital Gains/Transfer		RDO/CISS
F. Others Not Listed Above		RDO/CISS

A claim stub shall be issued to the taxpayer concerned indicating the date of receipt of application and scheduled date of release of the TIN.

IV.     TIN application forms shall be centrally generated by the BIR Central Office.  Correspondingly, Revenue District Offices (RDOs) shall requisition the TIN application forms from the Property Division in the Central Office.

In the event of shortages of application forms, the RDOs shall generate the required forms.  However, the RDOs shall make certain that the forms are clear and consistent with the application formats prescribed under this RMO.

This Order shall take effect upon approval.

Adopted: 25 Mar. 1993

(sgd.) JOSE U. ONG
Commissioner of Internal Revenue

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* See Appendix I re: Revenue Memorandum Order No. 20-93 on pp. 413-415.

* See Appendix I re: Revenue Memorandum Order No. 20-93 on pp. 413-415.

* See Appendix I re: Revenue Memorandum Order No. 20-93 on pp. 413-415.

* See Appendix I re: Revenue Memorandum Order No. 20-93 on pp. 413-415.