Question & AnswerQ&A (EXECUTIVE ORDER NO. 98)
The main purpose is to direct all government agencies, instrumentalities, local government units, and government-owned and/or controlled corporations to include the Taxpayer Identification Number (TIN) as part of the essential requirements in all applications for government permits, licenses, clearances, official papers, or documents.
All government agencies and instrumentalities, including Government-Owned and/or Controlled Corporations (GOCCs), and all Local Government Units (LGUs).
The TIN serves as a vital piece of information for tracing taxable transactions under a computerized tax administration system, serves as a common secondary reference index in official transactions, and is mandatory for all applications for government permits, licenses, clearances, official papers, or documents.
For persons still without a TIN or TIN card, it is sufficient to present their application for registration (BIR Forms 1901/1902/1903) duly stamped by the BIR in lieu of a TIN or TIN card for the purpose of transacting with the government.
The Bureau of Internal Revenue (BIR) is tasked with assigning a permanent TIN and supplying permanent TIN cards to all taxpayers within two years of the issuance of the Executive Order.
Any person who fails to comply, including parties involved in transactions where a TIN is required and government functionaries involved in monitoring or regulating, shall be subject to the appropriate sanctions provided under the National Internal Revenue Code and other pertinent laws and regulations.
For computerized agencies, the TIN shall be encoded as part of their official records and data, which shall be electronically transmitted to revenue authorities as required by law or regulations.
The Secretary of Finance, upon the recommendation of the Commissioner of Internal Revenue, is authorized to promulgate the necessary rules and regulations for effective implementation.
Persons with a TIN or valid TIN card shall enjoy priority or preferential action in their transactions with government offices.