LTO MEMORANDUM CIRCULAR NO. 93-179

: Executive Order No. 52 requires the indication of the Taxpayer Identification Number (TIN) on certain documents.
: Executive Order No. 52 was signed by His Excellency Fidel V. Ramos on 22 January 1993.
: The certificate of registration for motor vehicles must have the TIN of the owner indicated on its face.
: Any person who fails to comply shall be subject to all appropriate sanctions provided for in the National Internal Revenue Code and other pertinent laws and regulations.
: The parties involved in the transactions and the government functionaries involved in monitoring or regulating these transactions are liable for sanctions.
: The directive took effect immediately upon issuance of the memorandum circular on August 31, 1993.
: The purpose is to ensure proper identification of the taxpayer-owner for tax monitoring and regulatory compliance.
: The memorandum circular enforces this under the authority of Executive Order No. 52 and the National Internal Revenue Code.
: Brig. Gen. Manuel F. Bruan (Ret) signed the memorandum circular as the Assistant Secretary of the Department of Transportation and Communications.