QuestionsQuestions (LTO MEMORANDUM CIRCULAR NO. ACL-2009-1216)
To require a uniform implementation of the Tax Identification Number (TIN) as a requirement in the processing of specified student permit and driver’s license applications.
New non-professional driver’s license, new professional driver’s license, new conductor’s license, duplicate (professional, non-professional, and conductor’s) license, conversion of a foreign license to a Philippine license.
TIN is required for student permits for Filipinos and for student permits for foreigners.
TIN is not required if the TIN of the applicant was already submitted when he applied for the new student permit or driver’s license.
No, TIN is not required for renewal of professional driver’s licenses on the premise that the applicant’s TIN was already submitted in the earlier new application.
Examples include: renewal of professional, non-professional, or conductor’s licenses; advanced renewal; change of classification (professional to non-professional or vice versa); replacement of mutilated license; revision of records; addition of restriction code; delinquent renewals (subject to the specific durations listed).
No. The Circular explicitly lists “Advanced renewal of the driver’s license” among the transactions where TIN is not required, assuming the TIN had been submitted earlier.
No. The Circular includes change from professional to non-professional among the transactions where TIN is not required, provided the applicant’s TIN was already submitted in the earlier application.
No. The Circular lists “Replacement of mutilated license” among the transactions where TIN is not required, assuming prior submission of TIN.
TIN is not required for delinquent renewals as listed, but only those with specified expiration periods: more than 2–10 years for professional and non-professional; more than 2 years for conductor’s, again under the premise of prior TIN submission.
No. “Duplicate student permit” is explicitly listed among transactions where TIN is not required.
No. “Renewal of unclaimed/expired driver’s license” is explicitly listed among the transactions where TIN is not required.
TIN or a xeroxed copy of the TIN Card is required in the renewal of driver’s licenses of Filipinos living abroad.
By relying on the premise that the applicant’s TIN was already submitted when he applied for a new student permit or driver’s license; thus, factual proof that the TIN was previously submitted is crucial.
All orders and issuances inconsistent with the memorandum circular are deemed repealed/superseded.
No, not under the Circular’s listed exceptions; renewal is among transactions where TIN is not required provided the earlier submission premise holds.
Under the Circular, TIN is not required for “professional driver’s license with additional restriction code” or “non-professional driver’s license with additional restriction code” based on the premise that the TIN was already submitted when applying for the new license.
Yes. TIN is required in the processing of “Student permit for foreigners.”
Because it establishes a consistent rule on when TIN is required (and when it is not) across specified LTO transactions involving student permits and driver’s licenses.