QuestionsQuestions (EXECUTIVE ORDER NO. 98)
EO 98 directs government agencies, LGUs, and GOCCs to require the Taxpayer Identification Number (TIN) in essential applications and official documents so the government can trace taxable transactions, improve compliance, and enhance revenue collection.
All government agencies and instrumentalities, including GOCCs, and all Local Government Units (LGUs) must incorporate the TIN in forms, permits, licenses, clearances, official papers, and documents they issue to persons transacting business with them.
EO 98 applies to both natural and juridical persons, i.e., any person or entity transacting business with government.
Agencies must develop procedures so that permits, licenses, and clearances (whenever possible and where applicable) shall not be issued to persons or entities without a duly issued TIN.
EO 98 provides that persons with TIN or valid TIN cards shall enjoy priority or preferential action in their transactions with government offices.
For EO 98 purposes, it is sufficient for a person without TIN or TIN card to present his application for registration (BIR Forms 1901/1902/1903) duly stamped by the BIR.
EO 98 directs the BIR to assign a permanent TIN and, within two (2) years from issuance of the Order, supply permanent TIN cards to all taxpayers.
EO 98 states that a valid TIN card produced by a person is sufficient for identification purposes in all official dealings with the government.
EO 98 provides that the TIN shall serve as the common secondary reference index of all government agencies, including encoding it in computerized records for electronic transmission to revenue authorities as required by law or regulations.
For computerized agencies, the TIN must be part of the data encoded in their official records, and such records must be transmitted electronically to the revenue authorities as may be required by law or regulations.
EO 98 provides that the non-compliant person (including parties in transactions where a TIN is prescribed) and the government functionary involved in monitoring/regulating such transactions shall be subject to the appropriate sanctions provided under the National Internal Revenue Code and other pertinent laws and regulations.
No. Section 6 allows the Secretary of Finance (upon BIR recommendation) to promulgate rules, but explicitly states that the absence of such regulations does not exempt any government agency from complying with EO 98.
The Secretary of the Department of Budget and Management is tasked to give preferential budgetary support to the BIR to enable it to accomplish the objective of supplying permanent TIN cards to all taxpayers.
EO 98 states that within two (2) years from the issuance of the Order, the BIR shall supply permanent TIN cards to all taxpayers.
EO 98 references that TIN is prescribed under Section 236(J) of the National Internal Revenue Code for all taxpayers.
EO 98 takes effect immediately.
EO 98 expressly includes LGUs and national government agencies; both must incorporate TIN in their official documents and develop procedures to avoid issuing permits/licenses/clearances without a duly issued TIN (or the allowed stamped BIR registration application).