Mandatory TIN for Gov't Transactions

Executive Order No. 98 ties the TIN requirement to Section 236(J) of the National Internal Revenue Code, which prescribes a TIN for all taxpayers.
Executive Order No. 98 emphasizes TIN as a vital information for tracing taxable transactions under a computerized tax administration system.
Section 5 makes non-compliance subject to sanctions under the National Internal Revenue Code and other pertinent laws and regulations.

Executive Order No. 98 requires uniform use of the TIN to enhance revenue collection.
Executive Order No. 98 aims to strengthen tax monitoring and increase compliance with tax laws.
Executive Order No. 98 uses TIN as an administrative tool to support government revenue needs, including infrastructure requirements and poverty alleviation projects.

Section 1 requires government agencies, instrumentalities, GOCCs, and LGUs to incorporate the TIN in all forms, permits, licenses, clearances, official papers and documents they issue to persons transacting with them.
Section 1 applies to persons transacting business with government whether they are natural persons or juridical persons.
Section 2 requires procedures such that permits, licenses, and clearances are not issued to persons or entities without a duly issued TIN (where applicable).
Section 4 provides that in all official transactions with the public, the TIN functions as the common secondary reference index for government agencies.

Section 3 requires the Bureau of Internal Revenue (BIR) to assign a permanent TIN.
Section 3 directs that within two (2) years from April 28, 1999, the BIR shall supply permanent TIN cards to all taxpayers.
Section 3 states that a valid TIN card produced by a person is sufficient for identification purposes in all official dealings with government.
Section 3 provides a fallback: for purposes of this Executive Order, a person still without a TIN or TIN card may present his application for registration using BIR Form 1901/1902/1903, duly stamped by the BIR.

Section 2 mandates that procedures be developed so that persons with a TIN or valid TIN cards receive priority or preferential action in transactions with government offices.
Section 4 requires that for computerized agencies, the TIN must be part of the data encoded in official records.
Section 4 further provides that computerized agencies must transmit the TIN data electronically to the revenue authorities as required by law or regulations.

Section 6 authorizes the Secretary of Finance, upon the recommendation of the Commissioner of Internal Revenue, to promulgate rules and regulations for effective implementation.
Section 6 states that the absence of such regulations does not exempt any government agency from complying with Executive Order No. 98.
Section 7 requires the Secretary of the Department of Budget and Management to provide preferential budgetary support to the Bureau of Internal Revenue to enable it to supply permanent TIN cards to all taxpayers.

Section 5 makes failure to comply subject to appropriate sanctions under the National Internal Revenue Code and other pertinent laws and regulations.
Section 5 covers non-compliance by:
- Any person who fails to comply with the TIN requirements,
- The parties involved in transactions where a TIN is prescribed, and
- The government functionary involved in monitoring or regulating these transactions.