Law Summary
Policies on the Plastic TIN Card
- Replaces existing cardboard TIN Cards with plastic cards containing:
- Computerized digitized image (taxpayer photo or company logo)
- TIN, taxpayer’s full name (individual or juridical person)
- Date of birth/incorporation
- Registered address
- Date of issue
- Taxpayer’s signature (for individuals)
- Taxpayers within the ITS pilot sites must apply for the plastic TIN Card at the Taxpayer Service Section (TSS) of the RDO where they reside, work, or conduct business.
- Application for the new plastic TIN Card requires the Capture Form (BIR Form No. 1925).
- Replacement applications due to loss, RDO transfer, or information updates require Application for Registration/Information Update (BIR Form 1905).
- TIN numbers remain unchanged in the ITS database for replacement cards.
- RDOs not covered by ITS will continue using pre-existing TIN issuance procedures.
Procedures for Taxpayer Service Section (TSS) of RDO
- Issuance of a New TIN Card
- Receive and check the properly accomplished Capture Form and 2"x2" photo or logo.
- Inform the applicant of the release date.
- Release the TIN Card on the scheduled date.
- Replacement of TIN Card
- Receive Application for Registration/Information Update form.
- Check for proper accomplishment and requirement of a new photo/logo if updated.
- Verify taxpayer identity with valid IDs or old TIN card surrender.
- Verify taxpayer's existence and status in the ITS database.
- Inform applicant of release date.
- Release TIN Card on scheduled date.
- Processing and Generation of TIN Cards
- Batch capture forms and applications alphabetically.
- Prepare required transmittal lists and reports.
- Forward batched documents to the TIN Card Production Office every Monday.
- Receive and verify TIN Cards and transmittal lists from TCPO.
- File all transmittal lists accordingly.
TIN Card Production Office (TCPO) - ISOS Responsibilities
- Receive batched data and transmittal lists/reports from RDO.
- Verify completeness and accuracy of forms against lists.
- Return acknowledged transmittal lists with rejected forms if any.
- Generate TIN Cards using quality control criteria.
- Prepare transmittal lists of TIN Cards.
- Forward TIN Cards and corresponding lists to RDO every Monday.
- Maintain files of acknowledged transmittal lists.
Repealing Clause
- Supersedes all previous revenue issuances or portions inconsistent with this Order.
Effectivity
- The Order took effect immediately on May 21, 1997, as signed by the Commissioner of Internal Revenue.