Procedure for Issuance of TIN at RDO Level

The Order requires issuance of Taxpayer Identification Number (TIN) at the district level at the soonest possible time.
The Order institutes effective monitoring and control of the issuance of pre-generated TINs.
The Order aims to pinpoint responsibility in the issuance of pre-generated TINs.

Pre-generated TINs are issued only at Revenue District Offices outside Metro Manila.
Revenue District Offices under Metro Manila revenue regions are excluded from coverage except the following RDOs:
- RDO 25 (Malolos, Bulacan)
- RD 54 (Trece Martirez City)
- RD 35 (Romblon)
- RD 36 (Puerto Princesa)
- RD 37 (San Jose, Occidental Mindoro)
The procedures are implemented through the ISOS and qualified RDOs as described in the Order.

A “Pre-generated TIN” is a TIN generated by ISOS with no other information except the numbers.
A “TIN Control Sheet” is a list containing the series of pre-generated TINs.
“TIN personnel” is a BIR employee tasked and authorized by a Revenue District Officer to handle issuance of pre-generated TINs.
“Screens a TIN application” refers to checking the completeness and accuracy of information in the TIN application form against submitted document requirements.
An “Incompletely and inaccurately filled-up TIN application form” includes forms with, among others:
- incomplete names (no middle name or initial),
- wrong birthday or date of incorporation,
- no civil status for individuals.

The Information Systems Operations Service (ISOS) through the TIN Coordinating Section issues series of pre-generated TINs contained in a TIN Control Sheet.
Pre-generated TINs are issued only to qualified revenue district offices outside Metro Manila.
Each covered Revenue District Officer is held completely responsible and accountable for handling and issuance of pre-generated TINs.
Authorized TIN personnel must be properly trained to ensure accuracy of job accomplishment.
The TIN Coordinating Section of the ISOS evaluates the readiness of authorized TIN personnel and may conduct actual training for those found inefficient.
The ISOS evaluates compliance with the Order and recommends either continuous allocation (if compliance evaluation is acceptable) or curtailment of allocation (if compliance evaluation is poor).

The ISOS issues specific series of pre-generated TINs to each RDO.
Only the assigned series of pre-generated TINs contained in the assigned allocation may be issued to taxpayers; no other numbers may be issued.
Initial issuance is 500 TINs for individuals and 200 TINs for corporations.
Replenishment is based on RDO requests and ISOS evaluation of RDO compliance with the Order.
An RDO may request replenishment through a Requisition and Issue Voucher (RIV) when available pre-generated TINs reach the 10% stock level.
The TIN Control Sheet indicates the remaining 10% stock level.
The filled-up TIN Control Sheet must be attached to the RIV and submitted to the TIN Coordinating Section of the ISOS at Room 309 of the Revenue Computer Center.

The ISOS issues a series of pre-generated TINs to the revenue district offices qualified for coverage.
A Revenue District Officer or authorized TIN personnel submits an RIV to receive:
- the pre-generated TINs contained in the TIN Control Sheet,
- the corresponding number of blank TIN cards,
- stick-on labels.
The authorized TIN personnel receives the taxpayer’s TIN application, screens it, and if the application is found in order, assigns a pre-generated TIN.
The authorized TIN personnel completes the TIN Control Sheet properly, types the TIN card information, and issues the TIN card to the taxpayer.
The filled-up TIN application form with attached document requirements is compiled sequentially and transmitted with the TIN Control Sheet to the TIN Coordinating Section.
The TIN Control Sheet must bear the full name and signature of the authorized TIN personnel and must be certified true and correct by the Revenue District Officer.

The TIN Coordinating Section verifies transmitted application forms against the TIN Control Sheet.
If verified, the information in the TIN Control Sheet is encoded into the TIN database.
Encoding activates the pre-generated TINs and makes them part of the active TIN masterfile.
If a taxpayer on the TIN Control list is found to have a previously issued TIN, the earlier issued TIN is cancelled by the ISOS because the application indicates the taxpayer has not received the previously issued TIN.

All internal revenue officials and employees concerned are enjoined to comply with the procedures contained in the Order.
Metro Manila RDOs covered by the exceptions are required to follow existing procedures in weekly transmittal of TIN applications to the ISOS.
The Order anticipates that with the decrease in batch processing of TINs from RDOs, efficient TIN issuance can be expected from the ISOS.