Title
Supreme Court
Issuance of new plastic TIN card with features
Law
Bir Revenue Memorandum Order No. 25-97
Decision Date
May 21, 1997
BIR Revenue Memorandum Order No. 25-97 establishes the procedures for issuing a new plastic Taxpayer Identification Number (TIN) card featuring enhanced security measures, replacing the old cardboard version and streamlining the application process for taxpayers.

Q&A (EXECUTIVE ORDER NO. 283)

The order aims to prescribe the requirements, policies, and procedures for issuing a permanent, modern, accurate, and tamper-proof plastic Taxpayer Identification Number (TIN) Card with security features to replace the cardboard TIN Card.

The new plastic TIN Card contains a computerized digitized image (taxpayer picture or company logo), the TIN, name of the taxpayer (natural or juridical person), date of birth or incorporation, registered address, date of issue, and signature of the taxpayer (for individuals).

All taxpayers under the jurisdiction of the Integrated Tax Systems (ITS) pilot sites must apply for the new plastic TIN Card through the Taxpayer Service Section (TSS) of the Revenue District Office (RDO) where they reside, work, or where their business is located.

The Capture Form for TIN Card, BIR Form No. 1925, is used to apply for the issuance of the new plastic TIN Card.

The Application for Registration/Information Update, BIR Form No. 1905, must be used for replacement due to loss, transfer of RDO, or registration information updates.

No, taxpayers in RDOs not yet covered by ITS implementation must follow the existing procedures for issuance of TIN and TIN cards.

Taxpayers must submit a duly accomplished BIR Form 1925 with a 2"x2" photo of the individual taxpayer or company logo attached. The form must be properly accomplished or else it will be returned for correction.

The taxpayer must provide identification such as a driver's license, company ID, passport, or other valid IDs to establish identity before a replacement TIN card is issued.

The TCPO checks batched forms against lists/reports, returns acknowledged transmittal lists with rejected forms if any, generates TIN cards, performs quality control, prepares transmittal lists, and forwards the TIN cards and documents back to the respective RDOs.


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