Title
Include TIN in all LTFRB filings
Law
Ltfrb Memorandum Circular No. 99-015
Decision Date
Aug 6, 1999
All applicants and petitioners must include their Taxpayer Identification Number (TIN) in all submissions to the Board, as mandated by the LTFRB to enhance compliance and streamline processing.
A

Coverage and who must comply

  • All applicants/petitioners must indicate their Taxpayer Identification Number (TIN) in every application/petition filed with the Board.
  • The TIN requirement applies to individuals, corporations, and partnerships.
  • The Circular applies to all applications/petitions filed with the LTFRB.

Mandatory requirement for LTFRB filings

  • Applicants/petitioners must indicate their TIN in all applications/petitions to be filed with the Board.
  • Applicants/petitioners must submit a xerox copy of their TIN together with the application/petition.

Filing mechanics and compliance act

  • Compliance is required for every application/petition that is filed with the Board by an applicant/petitioner.
  • The submission must include both: (1) indication of the TIN and (2) a xerox copy of the TIN.

Priority rule over inconsistent issuances

  • The Circular supersedes any inconsistent provision in any existing Memorandum Circular or Board rule or regulation.
  • Where an existing issuance conflicts with the Circular, the Circular’s requirement to include TIN and a xerox copy governs.

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