Requirements for Application and Proof of Active Taxpayer Status
- Application must be properly filled and accompanied by proof that the applicant is an active taxpayer.
- Proof by category:
- Single Proprietorship: DTI Registration or Mayor's Permit
- Corporation/Partnership: SEC Registration or CDA Certificate
- Employees/OCWs: Duly accomplished and certified application form by appropriate authority (employer/accredited agency/POEA)
- General:
- Self-Employed: Privilege Tax Receipt
- Professional Practitioners: PRC ID Card
- Capital Gains: Deed of Sale
- Transfers (Donor/Estate): Deed of Transfer
- Winnings: Certificate of Award
- Immigrants: Passport
- Passport Applicants (except non-working individuals): Latest Income Tax Return
Filing Locations for TIN Applications
- Business entities: RDO/CISS
- Wage Earners and Employees: Employer
- Overseas Contract Workers: RDO or BIR-TIN Counter at POEA
- Professionals/Self-Employed and Capital Gains/Transfers: RDO/CISS
- Others not listed: RDO/CISS
- Claim stub issued indicating receipt date and scheduled release date of TIN
Form Generation and Distribution
- TIN application forms are centrally generated by BIR Central Office.
- Revenue District Offices (RDOs) requisition forms from Central Office Property Division.
- In case of shortage, RDOs may locally generate forms consistent with central formats to ensure clarity and uniformity.
Effectivity and Enforcement
- This Memorandum Order takes effect upon approval.
- Ensures uniformity, proper classification, and procedural compliance in TIN applications.
- Facilitates proper tax administration and identification of active taxpayers in all relevant categories.