TIN on LTO Registration Certificate

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LTO MEMORANDUM CIRCULAR NO. 93-179: TIN on LTO Registration Certificate

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Title Source: Supreme Court: TIN on LTO Registration Certificate

Law: Lto Memorandum Circular No. 93-179

Decision Date: Aug 31, 1993

The LTO mandates the inclusion of the Taxpayer Identification Number (TIN) on motor vehicle registration certificates, enforcing compliance under Executive Order No. 52, with penalties for non-compliance as outlined in the National Internal Revenue Code.

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