Question & AnswerQ&A (BIR MEMORANDUM ORDER NO. 20-93)
The purpose of BIR Memorandum Order No. 20-93 is to revise the application forms for the Taxpayer Identification Number (TIN) and prescribe guidelines for their proper use by different categories of taxpayers.
A single proprietorship should use the TIN application form listed as Annex A to apply for a TIN.
A single proprietorship must submit either a Department of Trade and Industry (DTI) Registration or a Mayor's Permit as proof or evidence of being an active taxpayer.
Application Form 'C' must be duly accomplished and signed/certified by the employer for local employees, by the accredited recruitment agency for OCWs under its placement, or by the POEA for OCWs directly hired.
Professional practitioners and self-employed individuals who do not fall into other specified categories must use the General Application TIN form listed as Annex D.
Acceptable proofs include Privilege Tax Receipt for self-employed individuals, PRC Identification Card for professional practitioners, Deed of Sale for capital gains, Deed of Transfer for transfers, Certificate of Awarding Company for winnings, immigrant passport, and latest income tax return for passport applicants (except non-working individuals).
Single proprietorships should file their TIN application with the Revenue District Office (RDO) or the Computer and Information Systems Services (CISS) of the BIR.
The TIN application forms are centrally generated by the BIR Central Office, and the RDOs requisition the forms from the Property Division in the Central Office. In case of shortages, RDOs may generate the forms themselves ensuring they are clear and conform to prescribed formats.