TIN on LTO Registration Certificate

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LTO MEMORANDUM CIRCULAR NO. 93-179: TIN on LTO Registration Certificate

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Title Source: Supreme Court: TIN on LTO Registration Certificate

Law: Lto Memorandum Circular No. 93-179

Decision Date: Aug 31, 1993

The LTO mandates the inclusion of the Taxpayer Identification Number (TIN) on motor vehicle registration certificates, enforcing compliance under Executive Order No. 52, with penalties for non-compliance as outlined in the National Internal Revenue Code.

Law Summary

Legal Basis and Issuance Authority

Based on EO No. 52 signed by President Fidel V. Ramos on January 22, 1993.
The directive was forwarded to the LTO by the Department of Transportation and Communications (DOTC) on June 7, 1993.
The memo circular was issued by the Assistant Secretary of the DOTC on August 31, 1993.

Scope and Application

Applies to all owners of motor vehicles registering their vehicles with the LTO.
Requires government functionaries involved in monitoring and regulating vehicle registration transactions to enforce the inclusion of the TIN.

Compliance and Effectivity

The memo circular takes effect immediately upon issuance.
Strict compliance with this directive is required and strongly instructed.

Sanctions and Penalties for Non-Compliance

Individuals or entities failing to comply will be subject to appropriate sanctions under the National Internal Revenue Code.
Sanctions also extend to other applicable laws and regulations relevant to tax and registration compliance.
Both private parties involved in vehicle registration transactions and government officials responsible for enforcement are liable for sanctions if they fail to comply.

END