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.