QuestionsQuestions (BIR REVENUE MEMORANDUM ORDER NO. 48-94)
To issue Taxpayer Identification Numbers (TINs) at the RDO (district) level as soon as possible; to implement effective monitoring/control over issuance of pre-generated TINs; and to pinpoint responsibility for handling pre-generated TINs.
Pre-generated TIN issuance is done only at revenue district offices outside Metro Manila. Metro Manila RDOs are generally not covered, except RDO 25 (Malolos, Bulacan), RDO 54 (Trece Martirez City), RDO 35 (Romblon), RDO 36 (Puerto Princesa), and RDO 37 (San Jose, Occidental Mindoro).
A TIN generated by the ISOS (Information Systems Operations Service) with no other information except the numbers.
It is a list containing the series of pre-generated TINs. It is used to monitor and control issuance, showing which specific TINs and associated documentation/stock are assigned to the RDO.
They are BIR employees tasked and authorized by the Revenue District Officer to take charge of issuing pre-generated TINs.
It refers to checking the completeness and accuracy of information written in the TIN application form against the submitted document requirements.
Examples include incomplete name (no middle name/initial), address issues, wrong birthday or date of incorporation, and for individuals, absence of civil status; in general, missing or incorrect key information compared with requirements.
A certification of membership in the farmer’s cooperative should be required.
The ISOS through the TIN Coordinating Section issues the series of pre-generated TINs contained in a TIN Control Sheet, with corresponding blank TIN cards and stick-on labels, to qualified RDOs outside Metro Manila.
The named Revenue District Officer is held completely responsible and accountable for handling and issuance. Authorized TIN personnel must be properly trained; ISOS evaluates readiness and may conduct additional training for inefficient personnel.
They should follow existing procedures in weekly transmittal of TIN applications to the ISOS, since the RMO reduces batch processing from RDOs and expects more efficient issuance from ISOS.
ISOS evaluates compliance and recommends either: (a) continuous allocation of pre-generated TINs if compliance is acceptable, or (b) curtailment of allocation if compliance is poor.
Initial issuance is 500 TINs for individuals and 200 TINs for corporations.
When available pre-generated TINs reach the 10% stock level, the RDO may request replenishment through a Requisition and Issue Voucher (RIV).
The filled-up TIN Control Sheet must be attached to the RIV. It is submitted to the TIN Coordinating Section of the ISOS at Room 309 of the Revenue Computer Center.
(1) ISOS issues pre-generated TIN series to qualified RDOs. (2) RDO/TIN personnel submits an RIV and receives TINs, blank cards, and labels. (3) TIN personnel screens taxpayer’s application; if in order, assigns a pre-generated TIN, fills TIN Control Sheet, types TIN card info, and issues to taxpayer. (4) Compile filled-up TIN application forms sequentially with document requirements; transmit with TIN Control Sheet. Control Sheet must have TIN personnel’s full name/signature and be certified true and correct by the RDO. (5) TIN Coordinating Section verifies transmitted forms with TIN Control Sheet; encodes into database, activating TINs. (6) If a taxpayer on the list already has an earlier TIN, the earlier one is cancelled by ISOS due to indication they did not receive the previously issued TIN.
Upon approval, as stated: “This Order takes effect upon approval.”