Question & AnswerQ&A (EXECUTIVE ORDER NO. 98)
All government permits, licenses, clearances, official papers, and documents issued by government agencies, instrumentalities, GOCCs, and LGUs require the inclusion of a Taxpayer Identification Number (TIN) in all applications by individuals or entities transacting business with the government.
The Bureau of Internal Revenue (BIR) is responsible for assigning permanent TINs and supplying permanent TIN cards to all taxpayers within two years from the 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.
Yes. A person without a TIN or TIN card may still transact by presenting their application for registration (BIR Form 1901, 1902, or 1903) duly stamped by the BIR as proof of compliance with the TIN requirement.
Government agencies, GOCCs, and LGUs are directed to develop procedures to ensure that permits, licenses, and clearances shall not be issued to persons or entities without a duly issued TIN whenever possible and applicable. Also, persons with TIN or valid TIN cards should be given priority or preferential action in transactions.
The TIN shall serve as the common secondary reference index in all official transactions with the public across government agencies, aiding in computerized record keeping and electronic transmission of records to the revenue authorities, thereby facilitating tax monitoring and compliance.
Any person failing to comply with the TIN requirement, including parties involved in transactions and government officials responsible for monitoring or regulating these transactions, shall be subject to the appropriate sanctions provided under the National Internal Revenue Code and other pertinent laws and regulations.
The Secretary of Finance, upon recommendation by the Commissioner of Internal Revenue, has the authority to promulgate rules and regulations for effective implementation.
The Secretary of the Department of Budget and Management is directed to give preferential budgetary support to the Bureau of Internal Revenue to enable it to supply permanent TIN cards to all taxpayers.