Question & AnswerQ&A (BIR REVENUE MEMORANDUM ORDER NO. 23-91)
The new TIN is designed to replace the existing tax numbering systems to facilitate effective computerized data processing and to improve the processing of returns and taxpayer information.
The new TIN consists of a nine (9) digit numeric code.
They must file an application with the RDO or Revenue Information Systems Services, Inc. (RISSI) along with a letter-request stating their personal details and reason for re-issuance or replenishment.
The generation of the TIN is centralized at the Revenue Information Systems Services, Inc. (RISSI).
New employees must file their TIN applications with their respective employers, while overseas contract workers (OCWs) must file with the Philippine Overseas Employment Administration (POEA).
They must show a business permit, Securities and Exchange Commission (SEC) registration, or authority to be a withholding tax agent.
The scheduled date of release shall be within fifteen (15) working days from receipt of the application.
They are forwarded back to RISSI by the RDO.
They must secure blank application forms from the nearest RDO or RISSI, fill out the list of employees applying, submit the forms to RDO/RISSI, secure claim stubs, pick up the TIN ID Cards/labels on the scheduled date, distribute the cards/labels to employees/OCWs, and return unclaimed cards/labels to RDO after fifteen (15) days.
The taxpayer is informed of the suspension of issuance of the TAN under RMO 22-91.
The Revenue Information Systems Services, Inc. (RISSI) is responsible for updating the TIN masterfile.
The Order takes effect upon approval on 3 July 1991.