Mandatory TIN on Key Documents

The TIN is recognized as a vital information for tracing a person’s taxable transactions under a computerized system of tax administration.
Executive Order No. 52 is premised on the BIR’s initiative toward fully integrated computerization of tax administration.
The order requires TIN indication to develop a BIR computerized database containing information needed for storage and ready accessibility for correct determination of taxpayers’ tax liability.

Section 1 requires the BIR to require TIN indication in specified documents covering transactions involving:
- Sugar dealings (owner or seller of the sugar),
- Commercial shipment parties (shippers and consignees),
- Real property transaction parties (persons registered with the Registry of Deeds),
- Transportation equipment owners (by land, sea, or air),
- Building and civil works parties (owners and contractors),
- Other documents that may later be required by revenue regulations.
Section 1(a) covers sugar quedans, refined sugar release order or similar instruments by reflecting the TIN of the owner or seller of the sugar.
Section 1(b) covers domestic bills of lading by reflecting the TINs of the shippers and consignees of commercial value shipment.
Section 1(c) covers documents registered with the Registry of Deeds by reflecting the TINs of persons who are parties to the real property transactions.
Section 1(d) covers registration certificates by reflecting the TINs of owners of transportation equipment by land, sea or air.
Section 1(e) covers building construction permits by reflecting the TINs of owners and contractors of buildings and civil works.
Section 1(f) covers other documents that may later be required under revenue regulations promulgated by the Secretary of Finance.

Section 1(a) requires TIN indication on sugar quedans, refined sugar release order or similar instruments reflecting the TIN of the owner or seller of the sugar.
Section 1(b) requires TIN indication on domestic bills of lading reflecting the TINs of the shippers and consignees of commercial value shipment.
Section 1(c) requires TIN indication on documents registered with the Registry of Deeds reflecting the TINs of persons who are parties to real property transactions.
Section 1(d) requires TIN indication on registration certificates reflecting the TINs of owners of transportation equipment by land, sea or air.
Section 1(e) requires TIN indication on building construction permits reflecting the TINs of owners and contractors of buildings and civil works.
Section 1(f) requires TIN indication on other documents that may later be required through revenue regulations.

Section 2 subjects any person who fails to comply with the requirements of Executive Order No. 52 to the appropriate sanctions under:
- the National Internal Revenue Code, and
- other pertinent laws and regulations.
Section 2 expressly includes parties involved in the covered transactions and also includes the government functionary involved in monitoring or regulating the transactions.

Section 3 requires the Department of Finance to enter into a Memorandum of Agreement with:
- the appropriate agency or instrumentality of the National Government, and
- local government units.
Section 3 directs the Memorandum of Agreement to formulate procedures designed to ensure full compliance by those concerned with the TIN requirements.

Section 4 requires the Secretary of the Department of Budget and Management to give preferential budgetary support to:
- the tax administration function of the BIR, and
- programs designed to improve the effectiveness of tax collection.

Section 5 requires the Secretary of Finance to promulgate revenue regulations for implementing Executive Order No. 52.
Section 5 requires the Secretary of Finance to act upon the recommendation of the Commissioner of Internal Revenue.
Section 5 requires the regulations to provide for phase implementation of Executive Order No. 52.