Requirement of TIN for Permit and License Issuance
- These government bodies must establish procedures that prevent issuance of permits, licenses, and clearances without a valid TIN.
- Priority or preferential treatment shall be given to those presenting a TIN or valid TIN card during transactions with government offices.
Issuance and Validity of TIN Cards
- The Bureau of Internal Revenue (BIR) is tasked to assign permanent TINs and issue permanent TIN cards to taxpayers within two years from the order's promulgation.
- Possession of a valid TIN card suffices as identification in government dealings.
- In absence of a TIN card, an application form for TIN registration duly stamped by the BIR is temporarily acceptable.
Use of TIN as a Common Reference Index
- The TIN shall serve as the common secondary reference index for all government agencies.
- Government agencies with computerized systems shall encode the TIN in official records and transmit data electronically to revenue authorities as required by law.
Sanctions for Non-Compliance
- Persons and officials who fail to comply with the TIN requirement are subject to penalties under the National Internal Revenue Code and other relevant laws.
Rulemaking for Implementation
- The Secretary of Finance may promulgate necessary rules and regulations for effective implementation upon the Internal Revenue Commissioner’s recommendation.
- Nonissuance of such regulations does not exempt any agency from compliance.
Budgetary Support for BIR
- The Department of Budget and Management is directed to provide preferential budget support to enable BIR to supply permanent TIN cards to taxpayers.
Effectivity
- This Executive Order takes effect immediately upon issuance on April 28, 1999.