Mandatory Requirement of TIN in Government Transactions
- TIN must be a condition for the issuance of any government permit, license, clearance, or official document.
- Where applicable, permits and licenses must not be issued without a duly issued TIN.
- Persons with a valid TIN card are entitled to priority or preferential processing in government transactions.
Role and Function of the Bureau of Internal Revenue (BIR)
- BIR is mandated to assign permanent TINs and to issue permanent TIN cards to all taxpayers within two years from the issuance of the Order.
- A valid TIN card is sufficient for identification in all official government dealings.
- For those without TIN cards, presenting a BIR-stamped application for TIN registration suffices temporarily.
Use of TIN as Common Reference Index
- TIN shall serve as the common secondary reference index for all government agencies during official transactions.
- Computerized agencies must encode TIN in their official records.
- Data containing TIN shall be electronically transmitted to revenue authorities as legally required.
Penalties and Sanctions
- Non-compliance with the TIN requirements attracts sanctions under the National Internal Revenue Code and other relevant laws.
- This applies to both parties in the transaction and government officials responsible for monitoring or regulating such transactions.
Implementation and Regulatory Authority
- The Secretary of Finance, upon recommendation by the BIR Commissioner, is empowered to promulgate rules and regulations for the effective implementation of the Order.
- Lack of such rules does not exempt any agency from compliance.
Budgetary Support
- The Department of Budget and Management is instructed to prioritize budget support to the BIR to facilitate the issuance of permanent TIN cards.
Effectivity
- The Order takes effect immediately upon issuance.