QuestionsQuestions (EXECUTIVE ORDER NO. 98)
To direct all government agencies, instrumentalities, LGUs, and GOCCs to require the Taxpayer Identification Number (TIN) as an essential requirement in applications for government permits, licenses, clearances, official papers, and documents issued to persons transacting business with them.
All government agencies and instrumentalities, including GOCCs, all LGUs, and government-owned and/or controlled corporations.
Forms, permits, licenses, clearances, official papers, and documents issued by covered agencies to persons transacting business with them.
No. The Executive Order expressly includes both natural and judicial persons.
Procedures so that permits/licenses/clearances are not issued without a duly issued TIN (where applicable). It also requires procedures granting priority or preferential action to persons with TIN or valid TIN cards.
For purposes of this Order, it is sufficient for the person to present an application for registration (BIR Forms 1901/1902/1903) duly stamped by the BIR.
The BIR must assign a permanent TIN and supply permanent TIN cards to all taxpayers within two (2) years from issuance of the Executive Order.
A valid TIN card produced by a person is sufficient for identification purposes in all official dealings with the government.
It serves as the common secondary reference index for all government agencies. For computerized agencies, the TIN must be part of encoded data and transmitted electronically to the revenue authorities as required by law or regulations.
The person who fails to comply (including parties involved in transactions where a TIN is prescribed) and the government functionary involved in monitoring/regulating the transaction shall be subject to the appropriate sanctions under the National Internal Revenue Code and other pertinent laws and regulations.
No. Section 6 states that the absence of regulations shall not exempt any government agency from complying with the Order.
The Secretary of Finance, upon the recommendation of the Commissioner of Internal Revenue.
The Secretary of the Department of Budget and Management shall give preferential budgetary support to the Bureau of Internal Revenue to enable it to supply permanent TIN cards to all taxpayers.
Immediately.
Because the TIN is prescribed under Section 236(J) of the National Internal Revenue Code for all taxpayers and is required to be indicated in certain documents.
It improves traceability of taxable transactions under computerized tax administration and strengthens tax monitoring, leading to better compliance.
It may accept the applicant’s duly stamped BIR application for registration using BIR Forms 1901/1902/1903, as sufficient for purposes of the Order.