QuestionsQuestions (EXECUTIVE ORDER NO. 98)
Executive Order No. 98 is based on the premise that a TIN is prescribed under Section 236(J) of the National Internal Revenue Code for all taxpayers and must be indicated in certain documents for tax purposes.
All government agencies, instrumentalities, Local Government Units (LGUs), and government-owned and/or controlled corporations (GOCCs) are directed to include the TIN in essential requirements for government transactions.
The TIN must be incorporated in all forms, permits, licenses, clearances, official papers, and documents issued by covered government entities to persons transacting business with them.
Yes. The Order explicitly covers persons transacting business with government, whether natural or juridical.
Covered agencies must develop procedures such that permits, licenses, and clearances (whenever possible and where applicable) shall not be issued to persons or entities without a duly issued TIN.
Persons with a TIN or valid TIN cards must enjoy priority or preferential action in their transactions with government offices.
The BIR must assign a permanent TIN and, within two (2) years from the issuance of the Order, supply permanent TIN cards to all taxpayers.
A valid TIN card produced by a person is sufficient for identification purposes in all official dealings with government.
A person without a TIN/TIN card may present his application for registration (BIR Form 1901/1902/1903), duly stamped by the BIR.
The TIN serves as the common secondary reference index among government agencies; for computerized agencies, it must be part of the data encoded in official records and transmitted electronically to revenue authorities as required by law or regulations.
Any person who fails to comply—including parties in transactions where a TIN is prescribed and the government functionary involved in monitoring/regulating such transactions—shall be subject to appropriate sanctions under the National Internal Revenue Code and other pertinent laws and regulations.
The Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, may promulgate rules and regulations.
The Secretary of the Department of Budget and Management must give preferential budgetary support to the BIR to enable it to supply permanent TIN cards to all taxpayers.
It took effect immediately, as stated in Section 8.
The Order aims to enhance revenue collection and improve tax monitoring and compliance by enabling tracing of taxable transactions through a computerized system of tax administration.